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)24.2212.03-13.990.35-43.55-80.03.76-10.6916.41258.6476.22397.7759.8716.5592.51202.53103.32740.72
23Q4 (19)21.629.91-36.430.62-64.97-69.314.21-9.0757.09146.77185.88225.2251.3734.6564.2899.61458.98502.24
23Q3 (18)19.67-1.3-56.681.776.63-21.684.631.31131.551.34-6.3727.7438.1514.8436.5917.82-31.9324.88
23Q2 (17)19.93-29.23-61.231.66-5.14-26.554.5741.49158.1954.835.5236.0933.226.8231.6726.188.6855.56
23Q1 (16)28.16-17.2-39.691.75-13.37-25.533.2320.5265.6451.9615.1334.3731.10-0.5459.6524.0945.6514.01
22Q4 (15)34.01-25.1-31.682.02-10.62-18.882.6834.046.4545.1312.2923.5431.2711.9655.3416.5415.91-9.27
22Q3 (14)45.41-11.67-19.952.260.00.442.0012.9925.040.19-0.25-0.6927.9310.714.814.27-15.21-19.61
22Q2 (13)51.4110.11-6.012.26-3.8314.721.77-9.236.6340.294.19-12.5725.2329.52-13.1816.83-20.35-9.95
22Q1 (12)46.69-6.21-22.342.35-5.626.821.956.5629.1438.675.86-6.5319.48-3.23-33.3821.1315.9154.91
21Q4 (11)49.78-12.25-10.582.4910.6714.751.8314.3712.2736.53-9.74-13.0920.13-17.26-30.6118.232.724.44
21Q3 (10)56.733.71-8.442.2514.21-0.441.60-3.618.8440.47-12.170.6724.33-16.28-6.3117.75-5.0313.06
21Q2 (9)54.70-9.02-6.431.97-10.4515.21.669.936.4146.0811.39-13.4829.06-0.62-9.5318.6937.02-17.67
21Q1 (8)60.127.99-2.642.201.38-9.091.51-7.362.7241.37-1.5710.2329.240.7968.9213.64-6.89-37.11
20Q4 (7)55.67-10.1520.372.17-3.98-14.91.6310.88-17.2642.034.5517.5729.0111.71122.1314.65-6.69-40.57
20Q3 (6)61.965.9958.752.2632.16-11.021.47-5.77-36.9140.20-24.5212.3225.97-19.1564.1615.70-30.84-29.6
20Q2 (5)58.46-5.3343.711.71-29.34-30.771.566.12-30.3653.2641.9144.4132.1285.5694.7822.704.660.35
20Q1 (4)61.7533.510.02.42-5.10.01.47-25.380.037.534.980.017.3132.540.021.69-12.010.0
19Q4 (3)46.2518.50.02.550.390.01.97-15.450.035.75-0.110.013.06-17.450.024.6510.540.0
19Q3 (2)39.03-4.060.02.542.830.02.334.020.035.79-2.960.015.82-4.060.022.30-1.410.0
19Q2 (1)40.680.00.02.470.00.02.240.00.036.880.00.016.490.00.022.620.00.0
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)105.04-26.632.45-70.733.4736.08148.95241.5546.8685.44105.56405.31
2022 (9)143.16-24.288.37-5.12.5532.1243.615.3425.2711.9120.890.67
2021 (8)189.06-6.018.8211.791.936.6341.40-10.5322.58-3.1720.75-16.23
2020 (7)201.1418.397.89-27.081.81-15.8146.2737.1423.3287.9124.775.54
2019 (6)169.8911.1710.82-42.262.15-10.0433.7473.2912.41-8.8823.47184.83
2018 (5)152.82-4.9918.74-47.542.395.2919.4790.5113.62-48.558.240
2017 (4)160.85-12.1235.72-27.12.2714.0710.2237.1826.47-31.26-13.980
2016 (3)183.04204.4149.00-31.931.99-67.227.4546.9438.510.55-29.060
2015 (2)60.1382.8871.9983.936.07-45.325.07-45.6638.30-14.39-27.160
2014 (1)32.88-36.0239.1419.011.1056.349.33-15.9544.74-7.52-24.310

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