玩股撇步(動畫小學堂)  

  • 應收帳款周轉率和存貨周轉率如果一路下滑, 如果是因為賣不出去, 就要當心了!
  • 存貨在不同時期有不同的意義, 像是滯銷, 或是因為報價回升而屯貨, 或是積極備料, 這都需要去看存貨細項和判斷當時的情況來分辨
  • 當存貨增加時, 還需要注意增加的是不是商品或製成品. 如果是在製品或原物料, 反而有可能是供給不順沒法變製成品又或者是需求旺盛(短期營收趨勢向上)
  • 處在景氣下行的公司當存貨細項-原料和在製品的回升可能代表訂單開始回溫了
  • 當記憶體模組廠, 像是威剛、十銓存貨增加時, 有可能是在增加低價庫存, 代表著景氣循環來到相對低點, 也許就是建立部位的好時機
  • 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
應收帳款周轉率和存貨周轉率-近20季
近3年股價
應收帳款周轉率 QoQ YoY存貨周轉率 QoQ YoY平均收帳天數 QoQ YoY平圴銷貨天數 QoQ YoY應付帳款付現天數 QoQ YoY淨營業週期(日) QoQ YoY
23Q4 (20)1.39-7.33-10.321.18-10.61-11.2865.247.8510.9977.0511.4712.7156.0017.6-13.0886.295.2637.6
23Q3 (19)1.507.91-9.641.3212.82-14.2960.49-7.4710.6169.12-10.8816.6647.62-16.68-21.3381.98-4.4353.52
23Q2 (18)1.39-11.46-12.031.17-12.03-15.2265.3712.7513.3377.5613.4218.0357.155.07-9.7785.7819.1742.87
23Q1 (17)1.571.29-3.681.330.0-2.9257.98-1.363.5968.380.032.6154.39-15.58-10.2871.9814.7816.12
22Q4 (16)1.55-6.63-2.521.33-13.64-1.4858.787.482.4868.3615.381.2964.436.449.0262.7117.43-4.61
22Q3 (15)1.665.065.061.5411.595.4854.69-5.18-5.1359.25-9.83-5.1260.53-4.447.7853.40-11.06-16.5
22Q2 (14)1.58-3.07-5.391.380.73-13.2157.683.065.8565.71-1.415.0263.344.4917.4160.04-3.154.11
22Q1 (13)1.632.52-1.811.371.48-8.6755.97-2.422.2566.64-1.269.9960.622.574.9261.99-5.77.72
21Q4 (12)1.590.6314.391.35-7.53-11.1857.36-0.5-12.1667.498.0712.6359.105.248.0865.742.8-6.79
21Q3 (11)1.58-5.39-3.071.46-8.18-22.7557.655.83.362.459.3129.6556.164.126.5763.9510.897.3
21Q2 (10)1.670.6-10.71.596.0-10.6754.49-0.4611.7157.13-5.7112.053.95-6.6325.6757.670.211.42
21Q1 (9)1.6619.4222.061.50-1.3222.9554.74-16.17-18.3260.591.12-18.957.785.671.057.55-18.4-31.91
20Q4 (8)1.39-14.72-1.421.52-19.5811.7665.3017.01.5259.9224.39-10.6754.6823.2410.270.5318.34-13.76
20Q3 (7)1.63-12.8318.981.896.1837.9655.8114.41-15.6948.17-5.57-27.2444.373.352.3359.604.82-33.06
20Q2 (6)1.8737.531.691.7845.933.8348.78-27.22-23.8151.01-31.72-25.6642.93-24.96-6.5556.86-32.73-34.41
20Q1 (5)1.36-3.55-4.91.22-10.29-2.467.024.25.0574.7111.372.2957.2115.312.2984.523.35-1.6
19Q4 (4)1.412.920.01.36-0.730.064.32-2.840.067.081.330.049.6214.440.081.78-8.150.0
19Q3 (3)1.37-3.520.01.373.010.066.203.410.066.20-3.530.043.36-5.620.089.042.710.0
19Q2 (2)1.42-0.70.01.336.40.064.020.340.068.62-6.050.045.94-9.830.086.690.930.0
19Q1 (1)1.430.00.01.250.00.063.800.00.073.040.00.050.950.00.085.890.00.0
應收帳款周轉率和存貨周轉率-近10年
應收帳款周轉率 YoY存貨周轉率 YoY平均收帳天數 YoY平圴銷貨天數 YoY應付帳款付現天數 YoY淨營業週期(日) YoY
2023 (10)5.90-19.44.65-19.6961.8123.8978.5324.6161.8017.1678.5430.55
2022 (9)7.325.785.795.4649.89-5.4463.02-5.1552.75-10.960.160.27
2021 (8)6.921.915.49-6.6352.76-1.8466.447.1159.209.8760.00-3.07
2020 (7)6.7919.545.8818.7953.75-16.3462.03-15.8653.88-1.2161.90-25.81
2019 (6)5.68-9.554.95-13.7664.2510.5173.7215.8854.546.0783.4318.61
2018 (5)6.281.785.74-1.8858.14-1.7263.621.9151.42-6.3270.345.47
2017 (4)6.173.355.8510.3859.16-3.362.43-9.354.89-2.0966.69-9.82
2016 (3)5.97-0.675.3015.4761.180.7268.83-13.4956.06-10.1373.95-5.09
2015 (2)6.01-0.334.592.9160.740.3179.56-2.8562.38-6.7177.923.11
2014 (1)6.0324.594.46-5.3160.55-19.7581.895.7366.87-2.6975.57-10.23

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