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)1.42-0.71.431.30-5.1122.6464.140.52-1.670.105.38-18.1569.8312.7631.7864.41-5.82-34.15
23Q3 (19)1.43-5.330.01.37-0.7261.1863.816.16-22.7366.521.05-37.6861.9318.16-1.1868.39-6.98-46.0
23Q2 (18)1.514.8631.31.3815.048.3960.11-4.77-23.9565.83-12.92-32.3752.41-8.58-18.9273.52-9.67-34.2
23Q1 (17)1.442.8621.011.2013.2127.6663.12-3.16-17.675.60-11.72-21.7857.338.19-29.7981.39-16.8-11.15
22Q4 (16)1.4027.2722.811.0624.71-2.7565.18-21.07-18.2485.64-19.772.4952.99-15.45-41.0197.82-22.7633.2
22Q3 (15)1.10-4.35-13.390.85-8.6-39.2982.584.4815.14106.749.6664.4262.67-3.05-20.83126.6513.34120.34
22Q2 (14)1.15-3.36-36.810.93-1.06-45.2979.043.1957.7397.340.7181.7764.64-20.83-10.56111.7421.99255.97
22Q1 (13)1.194.39-46.40.94-13.76-42.3376.60-3.9186.5696.6515.6773.5581.65-9.110.3391.6024.73495.58
21Q4 (12)1.14-10.24-31.741.09-22.14-42.6379.7211.1546.383.5628.7174.2689.8313.4826.773.4427.77132.85
21Q3 (11)1.27-30.224.961.40-17.65-16.1771.7243.13-4.8764.9221.2318.8679.169.5329.6457.4883.12-16.65
21Q2 (10)1.82-18.0276.71.704.2945.350.1122.04-43.4753.55-3.84-31.0772.27-11.1921.9131.39104.1-70.68
21Q1 (9)2.2232.93131.251.63-14.2150.9341.06-24.65-56.555.6916.14-34.0281.3814.7839.2515.38-51.24-87.22
20Q4 (8)1.6738.0265.351.9013.7753.2354.49-27.72-39.3347.95-12.21-34.570.9016.1227.8631.54-54.26-70.68
20Q3 (7)1.2117.4822.221.6742.7439.1775.39-14.96-17.6354.62-29.69-27.7961.063.0-3.4368.96-35.59-33.65
20Q2 (6)1.037.295.11.178.335.4188.65-6.08-4.2177.69-7.95-5.1959.281.44-9.8107.06-11.04-1.57
20Q1 (5)0.96-4.956.671.08-12.914.8994.395.1-7.0384.4015.28-12.6458.445.39-19.75120.3511.89-3.97
19Q4 (4)1.012.020.01.243.330.089.81-1.880.073.21-3.210.055.45-12.30.0107.563.480.0
19Q3 (3)0.991.020.01.208.110.091.53-1.10.075.64-7.690.063.23-3.790.0103.94-4.440.0
19Q2 (2)0.988.890.01.1118.090.092.55-8.840.081.94-15.180.065.72-9.750.0108.77-13.210.0
19Q1 (1)0.900.00.00.940.00.0101.530.00.096.610.00.072.820.00.0125.320.00.0
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)6.5427.984.9415.1555.81-21.873.85-13.2261.73-20.4167.93-13.91
2022 (9)5.11-24.964.29-16.3771.3733.2385.1019.5477.56-8.2778.9196.24
2021 (8)6.8123.155.13-12.0153.57-18.8571.1913.784.5519.4540.21-30.47
2020 (7)5.5342.165.8336.5366.01-29.6962.61-26.8370.789.5857.83-49.66
2019 (6)3.89-4.194.2714.7893.894.4285.57-12.8164.59-19.1114.876.14
2018 (5)4.06-1.223.7214.4689.921.2398.14-12.5479.84-19.67108.226.47
2017 (4)4.11-11.043.25-13.3388.8312.51112.2115.3899.3920.07101.648.81
2016 (3)4.628.23.75-6.7278.95-7.6997.257.082.7812.6993.41-9.28
2015 (2)4.2710.344.02-7.5985.53-9.3990.898.273.462.93102.97-3.78
2014 (1)3.8729.04.351.494.39-22.3484.00-1.2971.37-11.51107.02-15.06

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