玩股撇步(動畫小學堂)  

  • 收帳和銷貨天數如果一直上升, 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
  • 當存貨提列減損損失,虧損認列在該年度,但是存貨價格回升後,之後年度也會直接回沖增加EPS,這種情況很容易在記憶體模組廠見到
  • 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
平均收帳天數和平均銷貨天數-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
24Q1 (20)0.79-22.5558.00.86-18.128.36114.8728.61-36.75105.4421.36-22.4746.6225.05-27.1173.6825.02-31.53
23Q4 (19)1.0225.9359.381.0515.389.3889.32-20.49-37.5886.88-13.54-8.3637.285.04-18.07138.92-21.66-27.8
23Q3 (18)0.8144.6435.00.9146.77-9.9112.34-31.12-25.44100.49-31.611.5135.49-30.82-14.93177.34-31.45-10.92
23Q2 (17)0.5612.0-5.080.62-7.46-35.42163.10-10.195.27146.918.0254.3851.30-19.789.06258.711.9927.41
23Q1 (16)0.50-21.888.70.67-30.21-23.86181.6126.92-7.6136.0043.4431.063.9540.5519.35253.6731.852.8
22Q4 (15)0.646.67-4.480.96-4.95-22.58143.09-5.034.8994.815.229.0145.509.068.0192.40-3.3614.67
22Q3 (14)0.601.69-17.811.015.21-10.62150.67-2.7520.0590.12-5.312.0941.72-11.31-12.52199.08-1.9625.82
22Q2 (13)0.5928.26-21.330.969.09-16.52154.93-21.1728.5195.16-8.3420.5247.04-12.217.32203.05-17.7230.43
22Q1 (12)0.46-31.34-31.340.88-29.03-8.33196.5444.0744.07103.8241.279.3153.5827.1815.95246.7747.0833.26
21Q4 (11)0.67-8.223.081.249.7324.0136.428.69-2.8373.49-8.59-19.5342.13-11.6620.3167.786.04-14.7
21Q3 (10)0.73-2.6721.671.13-1.7441.25125.514.11-17.4380.401.82-29.0847.698.8113.63158.221.63-29.17
21Q2 (9)0.7511.94-8.541.1519.7923.66120.56-11.638.1278.96-16.87-19.0143.83-5.1518.24155.68-15.93-9.45
21Q1 (8)0.673.084.690.96-4.033.33136.42-2.83-3.8394.984.0-25.3146.2131.956.62185.18-5.86-17.94
20Q4 (7)0.658.3316.071.0025.049.25140.39-7.64-13.1591.33-19.43-32.8635.02-16.56-18.94196.70-11.95-22.7
20Q3 (6)0.60-26.8317.650.80-13.9829.03152.0036.31-15.31113.3616.28-22.7241.9713.22-13.57223.3929.93-19.53
20Q2 (5)0.8228.1270.830.9329.1738.81111.51-21.39-41.597.49-23.33-27.8637.07-14.47-10.37171.93-23.81-39.54
20Q1 (4)0.6414.290.00.727.460.0141.85-12.250.0127.16-6.510.043.340.320.0225.67-11.320.0
19Q4 (3)0.569.80.00.678.060.0161.65-9.930.0136.02-7.270.043.20-11.040.0254.47-8.330.0
19Q3 (2)0.516.250.00.62-7.460.0179.47-5.840.0146.688.540.048.5617.410.0277.59-2.390.0
19Q2 (1)0.480.00.00.670.00.0190.610.00.0135.140.00.041.360.00.0284.390.00.0
平均收帳天數和平均銷貨天數-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)2.7321.873.58-8.21133.93-17.76101.969.052.710.69183.18-10.22
2022 (9)2.24-20.283.90-22.31162.8625.5693.5428.5252.3540.24204.0423.53
2021 (8)2.812.185.0238.67129.71-2.3972.78-27.8537.33-7.39165.17-14.62
2020 (7)2.7555.373.6240.31132.89-35.49100.87-28.6840.31-35.77193.45-32.05
2019 (6)1.77-34.442.58-42.02206.0152.5141.4372.5862.7645.95284.6963.58
2018 (5)2.708.434.45-11.35135.09-7.8781.9512.7943.00-26.51174.048.25
2017 (4)2.4914.225.024.15146.63-12.2272.66-4.0958.51-18.87160.78-5.81
2016 (3)2.18-3.544.8217.85167.053.3775.76-15.0972.12-4.79170.69-2.51
2015 (2)2.264.634.099.36161.61-4.1689.22-8.575.7510.33175.08-11.33
2014 (1)2.16-0.923.744.47168.620.697.51-4.2468.6643.52197.46-10.89

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