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)0.98-3.9213.950.89-4.341.2793.224.03-12.15102.144.52-29.7843.1217.0511.39152.231.16-28.48
23Q3 (19)1.020.014.610.938.1436.7689.610.41-12.4697.72-7.34-26.5836.8415.81-18.8150.49-7.61-20.83
23Q2 (18)1.0214.618.510.8621.1314.6789.24-12.66-8.19105.46-18.22-13.0731.811.56-28.28162.89-18.49-6.47
23Q1 (17)0.893.499.880.7112.7-7.79102.18-3.7-9.52128.96-11.348.6731.32-19.09-26.72199.83-6.125.8
22Q4 (16)0.86-3.37-5.490.63-7.35-29.21106.113.666.68145.459.2842.5838.71-14.68-4.82212.8611.9832.37
22Q3 (15)0.89-5.32-5.320.68-9.33-26.88102.365.315.56133.109.7236.7245.372.36.53190.089.1425.28
22Q2 (14)0.9416.05-3.090.75-2.6-27.1897.20-13.933.51121.312.2237.9144.353.7711.32174.16-7.7922.63
22Q1 (13)0.81-10.99-8.990.77-13.48-18.95112.9313.5310.61118.6716.3323.9942.745.09-7.95188.8717.4524.77
21Q4 (12)0.91-3.191.110.89-4.3-21.2499.472.58-1.19102.014.7926.7540.67-4.51-1.62160.815.9815.02
21Q3 (11)0.94-3.091.080.93-9.71-19.8396.973.27-0.8497.3510.6823.642.596.90.19151.736.8413.2
21Q2 (10)0.978.99-2.021.038.42-12.7193.90-8.031.7487.96-8.113.7639.84-14.192.76142.02-6.188.54
21Q1 (9)0.89-1.1128.990.95-15.93-6.86102.101.42-23.1395.7118.927.3746.4312.3113.49151.388.28-16.39
20Q4 (8)0.90-3.2312.51.13-2.590.0100.672.95-11.4180.482.180.2941.34-2.75-10.67139.814.3-5.28
20Q3 (7)0.93-6.0620.781.16-1.69-1.6997.795.96-17.6278.761.861.8642.519.65-16.91134.042.44-7.47
20Q2 (6)0.9943.4825.321.1815.69-13.8792.29-30.52-19.6377.32-13.2616.8238.77-5.23-8.6130.85-27.73-5.58
20Q1 (5)0.69-13.75-11.541.02-9.73-23.88132.8316.8914.1589.1411.0831.6340.91-11.6-2.22181.0522.6527.28
19Q4 (4)0.803.90.01.13-4.240.0113.64-4.270.080.253.790.046.28-9.540.0147.611.90.0
19Q3 (3)0.77-2.530.01.18-13.870.0118.713.380.077.3216.820.051.1620.60.0144.864.520.0
19Q2 (2)0.791.280.01.372.240.0114.83-1.310.066.19-2.260.042.421.390.0138.59-2.570.0
19Q1 (1)0.780.00.01.340.00.0116.360.00.067.720.00.041.840.00.0142.240.00.0
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)3.815.833.123.6595.74-5.58116.91-3.4836.701.44175.95-5.58
2022 (9)3.60-2.73.01-21.82101.402.65121.1227.7536.18-10.78186.3421.77
2021 (8)3.7012.123.85-6.5598.78-10.7894.817.1140.55-9.47153.03-0.92
2020 (7)3.300.614.12-13.99110.71-0.6588.5216.1744.795.21154.456.48
2019 (6)3.28-1.54.790.0111.431.876.200.0142.57-6.83145.053.64
2018 (5)3.3314.434.7914.05109.46-12.7776.19-12.345.69-16.7139.95-11.15
2017 (4)2.911.754.20-10.83125.49-1.5586.8812.1954.850.98157.524.6
2016 (3)2.86-11.464.71-2.08127.4612.8277.442.154.324.64150.599.98
2015 (2)3.23-9.014.81-6.6112.9810.075.857.0751.910.21136.9212.46
2014 (1)3.558.565.158.65102.71-7.8870.84-8.051.80-14.04121.75-5.06

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