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)3.5740.5521.020.620.047.6225.49-28.92-17.48146.49-0.75-33.0744.15-16.73-0.67127.84-1.99-37.73
23Q3 (19)2.54-8.319.250.62-22.534.7835.869.0-16.18147.6030.06-24.7553.02176.5821.33130.432.52-33.19
23Q2 (18)2.77-6.121.490.8050.9412.6832.906.51-17.48113.49-34.39-11.9119.17-31.76-38.89127.22-27.63-7.37
23Q1 (17)2.950.09.260.5326.19-50.9330.890.0-8.2172.98-20.97104.5928.09-36.8138.1175.78-14.3879.64
22Q4 (16)2.9538.5-12.20.42-8.7-75.2930.89-27.7913.99218.8711.58307.8144.451.72101.95205.315.16249.4
22Q3 (15)2.13-6.58-55.350.46-35.21-75.6642.787.3124.45196.1552.25306.4443.7039.3193.28195.2342.15336.66
22Q2 (14)2.28-15.56-56.490.71-34.26-56.1739.8718.48129.53128.8352.37130.0131.3754.2342.01137.3440.36167.77
22Q1 (13)2.70-19.64-46.111.08-36.47-29.8733.6524.1785.484.5557.5442.7520.34-7.59-2.9197.8566.5273.43
21Q4 (12)3.36-29.56-18.451.70-10.05-9.0927.1042.1822.6853.6711.2110.5722.01-2.65-5.3358.7631.4224.02
21Q3 (11)4.77-8.97-32.631.8916.67-18.5319.069.7348.4448.26-13.8422.9222.612.3511.1644.71-12.8340.73
21Q2 (10)5.244.5950.141.625.1910.9617.37-4.3-33.4556.01-5.44-10.0522.095.44-27.3451.29-9.09-11.52
21Q1 (9)5.0121.6167.911.54-17.650.018.15-17.84-62.7159.2322.020.0320.95-9.89-43.1956.4219.08-20.54
20Q4 (8)4.12-41.81165.811.87-19.4-16.1422.0972.04-62.4448.5423.6419.0923.2514.31-23.647.3849.13-31.48
20Q3 (7)7.08102.87600.992.3258.93.5712.84-50.8-85.7939.26-36.95-3.1820.34-33.09-41.7531.77-45.2-66.91
20Q2 (6)3.4986.63310.591.46-5.19-48.5926.10-46.37-75.6762.275.1794.2930.40-17.5712.357.97-18.35-48.36
20Q1 (5)1.8720.6555.831.54-30.94-47.848.67-17.24-35.9559.2145.2691.9336.8821.296.1771.002.68-19.36
19Q4 (4)1.5553.470.02.23-0.450.058.81-34.930.040.760.520.030.43-12.860.069.15-27.980.0
19Q3 (3)1.0118.820.02.24-21.130.090.38-15.760.040.5526.520.034.9229.00.096.01-14.480.0
19Q2 (2)0.85-29.170.02.84-3.730.0107.2941.190.032.053.890.027.0743.990.0112.2627.50.0
19Q1 (1)1.200.00.02.950.00.075.990.00.030.850.00.018.800.00.088.050.00.0
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)15.8437.52.2824.5923.05-27.24159.78-20.0729.76-34.99153.07-17.62
2022 (9)11.52-14.351.83-73.2831.6816.73199.90275.0545.78126.07185.80208.69
2021 (8)13.4540.546.859.7827.14-28.8253.30-8.8720.25-32.3460.19-9.76
2020 (7)9.5773.376.24-1.1138.13-42.3158.491.0729.93-18.9866.70-23.36
2019 (6)5.52-13.486.31-50.0466.0915.4457.87100.3136.94139.5687.0323.06
2018 (5)6.384.0812.63-53.7957.25-3.9328.89116.2415.42-22.1270.7233.08
2017 (4)6.1349.5127.3369.6559.59-33.0313.36-41.0219.80-11.0153.14-40.55
2016 (3)4.10-20.8516.1124.588.9826.2822.65-19.7122.2555.3889.385.96
2015 (2)5.18-38.5512.94-46.2270.4662.6928.2185.9614.3238.7684.3575.15
2014 (1)8.4341.2124.0686.0843.31-29.2115.17-46.2410.32-59.1148.16-24.94

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