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
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)2.0683.93131.460.3454.55-58.5444.09-45.69-57.06270.98-33.18144.72110.84-45.28746.11204.23-28.141.96
23Q3 (19)1.12-34.8825.840.22-71.05-69.0181.1853.55-20.85405.55237.17216.47202.54202.81473.74284.19167.4530.46
23Q2 (18)1.7293.26109.760.7649.027.0452.87-48.4-52.5120.28-32.51-6.5166.89-18.79425.45106.26-46.42-53.24
23Q1 (17)0.890.021.920.51-37.8-35.44102.46-0.2-17.46178.2260.9554.882.37528.78433.83198.31-0.99-11.4
22Q4 (16)0.890.00.00.8215.49-11.83102.670.10.13110.73-13.5913.4113.101.79-16.03200.30-8.058.52
22Q3 (15)0.898.5411.250.710.0-5.33102.57-7.84-9.63128.15-0.46.2212.871.1-29.36217.84-4.140.88
22Q2 (14)0.8212.337.890.71-10.13-5.33111.30-10.34-7.49128.6611.755.4912.73-17.5-24.94227.241.520.86
22Q1 (13)0.73-17.98-23.160.79-15.05-30.7124.1321.0629.98115.1317.9144.1315.43-1.0940.53223.8321.2636.15
21Q4 (12)0.8911.25-16.040.9324.0-2.11102.54-9.6619.8397.64-19.071.8515.60-14.3818.0184.58-14.529.73
21Q3 (11)0.805.26-8.050.750.01.35113.50-5.667.95120.65-1.07-1.4918.227.437.62215.93-4.162.5
21Q2 (10)0.76-20.04.110.75-34.217.14120.3125.98-3.93121.9652.68-5.9216.9654.46-11.02225.3137.05-4.45
21Q1 (9)0.95-10.3813.11.1420.01.7995.5011.6-11.3979.88-16.68-1.5210.98-16.94-17.51164.40-2.27-6.36
20Q4 (8)1.0621.8429.270.9528.38-15.1885.57-18.61-23.2395.87-21.7217.8113.22-21.91-4.96168.22-20.15-5.99
20Q3 (7)0.8719.1822.540.745.71-30.84105.14-16.04-17.54122.47-5.5343.5416.93-11.18-35.68210.67-10.6612.96
20Q2 (6)0.73-13.1-13.10.70-37.5-38.05125.2316.215.83129.6459.8360.4919.0643.2-44.53235.8134.3152.59
20Q1 (5)0.842.4427.271.120.038.27107.77-3.31-22.2481.11-0.33-27.8613.31-4.31-70.94175.57-1.88-14.46
19Q4 (4)0.8215.490.01.124.670.0111.46-12.580.081.38-4.620.013.91-47.150.0178.93-4.060.0
19Q3 (3)0.71-15.480.01.07-5.310.0127.5017.920.085.325.620.026.32-23.40.0186.5020.680.0
19Q2 (2)0.8427.270.01.1339.510.0108.12-21.990.080.78-28.150.034.36-24.980.0154.54-24.70.0
19Q1 (1)0.660.00.00.810.00.0138.600.00.0112.430.00.045.800.00.0205.240.00.0
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)9.20198.72.08-36.9739.66-66.54175.2358.6167.76340.86147.13-31.13
2022 (9)3.08-15.853.30-19.12118.5218.69110.4823.3715.3718.05213.6321.12
2021 (8)3.6611.934.085.1599.86-10.6289.55-4.6913.02-8.5176.38-7.87
2020 (7)3.274.143.88-3.96111.72-4.0193.964.0114.23-46.92191.456.4
2019 (6)3.14-1.264.04-6.05116.391.3890.346.3326.81-29.54179.9311.26
2018 (5)3.1814.394.30-12.07114.81-12.5784.9613.8338.05-9.56161.72-1.32
2017 (4)2.788.174.89-29.03131.32-7.5574.6440.8342.07-25.99163.8918.59
2016 (3)2.5733.856.89116.67142.04-25.3653.00-53.8656.84-50.7138.20-27.21
2015 (2)1.9228.03.1821.84190.29-21.57114.88-17.85115.30-20.18189.87-20.23
2014 (1)1.50-45.852.61-43.87242.6284.04139.8578.15144.4574.82238.0186.4

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