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)1.1277.7845.451.0345.0719.7781.42-43.97-30.6888.67-31.28-16.6670.73-34.3-40.6699.37-40.39-5.05
23Q4 (19)0.63-20.25-42.730.71-38.26-43.65145.3226.1175.44129.0463.1878.01107.6658.07.06166.7132.13204.44
23Q3 (18)0.79-14.13-33.611.1512.75-23.84115.2316.9851.2279.08-11.1431.3668.14-9.38-20.13126.1712.36146.96
23Q2 (17)0.9219.48-18.581.0218.6-29.6698.50-16.1422.4288.99-16.3541.9175.19-36.92-13.1112.297.398.22
23Q1 (16)0.77-30.0-21.430.86-31.75-39.44117.4641.8126.3106.3946.7765.46119.2018.5432.95104.6591.1154.72
22Q4 (15)1.10-7.56-7.561.26-16.56-14.2982.838.78.2372.4920.4216.75100.5617.8823.8754.767.18-4.67
22Q3 (14)1.195.314.391.514.1410.2276.20-5.29-4.3260.20-4.0-9.6885.31-1.419.051.09-9.81-31.51
22Q2 (13)1.1315.31-1.741.452.1126.0980.46-13.481.662.71-2.47-20.6286.52-3.539.9856.65-16.25-41.22
22Q1 (12)0.98-17.65-5.771.42-3.452.6993.0021.526.0964.303.56-34.3589.6610.4564.8267.6417.76-48.45
21Q4 (11)1.194.3925.261.477.383.7576.53-3.91-19.8262.09-6.84-45.4181.1813.242.0257.44-23.0-55.68
21Q3 (10)1.14-0.8715.151.3719.1330.4879.640.57-13.3866.65-15.63-23.1371.6915.98-12.374.60-22.6-23.01
21Q2 (9)1.1510.58-31.141.1523.66-47.7379.19-9.66-27.1479.00-19.34-4.4361.8113.62-25.2896.38-26.54-11.27
21Q1 (8)1.049.4731.650.9316.25-1.0687.66-8.16-23.4597.94-13.881.6154.40-31.63-41.23131.201.2310.86
20Q4 (7)0.95-4.0430.140.80-23.81-27.9395.453.82-23.39113.7331.1838.1779.57-2.65-11.96129.6133.7711.23
20Q3 (6)0.99-40.72-14.661.05-52.27-30.4691.94-15.4117.5386.704.8944.2481.74-1.1825.5896.89-10.832.29
20Q2 (5)1.67111.39-19.712.20134.04-11.65108.69-5.0824.3982.66-14.2412.9182.72-10.636.26108.62-8.2231.29
20Q1 (4)0.798.220.00.94-15.320.0114.51-8.090.096.3917.110.092.562.410.0118.351.570.0
19Q4 (3)0.73-37.070.01.11-26.490.0124.5959.260.082.3136.930.090.3838.850.0116.5259.090.0
19Q3 (2)1.16-44.230.01.51-39.360.078.23-10.470.060.11-17.890.065.09-16.390.073.24-11.470.0
19Q2 (1)2.080.00.02.490.00.087.380.00.073.210.00.077.850.00.082.730.00.0
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)2.97-27.913.44-31.2122.9538.82106.1445.38114.7116.15114.3982.09
2022 (9)4.120.985.0014.4288.57-0.9373.01-12.5398.7629.3962.82-34.93
2021 (8)4.08-3.324.37-5.089.403.383.475.2176.3332.9896.54-11.01
2020 (7)4.22-1.44.60-8.7386.541.5879.349.5457.40-17.27108.4922.93
2019 (6)4.28-0.475.042.0285.190.4572.43-1.9169.38-16.1888.2516.29
2018 (5)4.3021.814.94-12.2684.81-18.0873.8413.982.77-14.6575.896.3
2017 (4)3.5305.630103.53064.83096.98071.390

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