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
  • 存貨一直增加,但是存貨銷售比沒什麼改變,可以推測是公司因為銷售良好而準備的存貨
  • 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
存貨銷售比
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
24Q2 (20)1.24-6.065.080.819.4614.0873.476.74-4.99111.79-8.68-12.7333.225.0319.15152.05-4.74-14.36
24Q1 (19)1.322.33-14.840.744.230.068.83-2.3717.18122.42-4.9-0.3831.63-8.7937.52159.62-3.00.62
23Q4 (18)1.29-4.44-3.730.71-1.3929.0970.504.864.07128.731.42-21.7334.6810.9117.32164.551.02-18.8
23Q3 (17)1.3514.4110.660.721.4124.1467.23-13.06-10.2126.93-0.91-18.9831.2712.166.07162.89-8.25-19.38
23Q2 (16)1.18-23.875.360.71-4.0520.3477.3331.65-4.94128.094.23-17.3527.8821.22-5.87177.5411.92-14.11
23Q1 (15)1.5515.671.970.7434.5510.4558.74-13.29-1.84122.89-25.28-10.123.00-22.19-20.72158.63-21.73-5.31
22Q4 (14)1.349.847.20.55-5.171.8567.74-9.52-7.24164.474.99-2.3929.560.27-23.16202.660.31-0.19
22Q3 (13)1.228.93-6.870.58-1.69-13.4374.87-7.977.98156.661.0814.5329.48-0.47-21.51202.04-2.2619.86
22Q2 (12)1.12-26.32-18.840.59-11.94-19.1881.3535.9523.59154.9813.3824.4429.622.1-22.66206.7123.3935.94
22Q1 (11)1.5221.6-0.650.6724.07-20.2459.84-18.060.3136.69-18.8726.3929.01-24.59-11.45167.52-17.4924.05
21Q4 (10)1.25-4.58-28.980.54-19.4-28.073.035.3241.07168.4923.1838.0738.472.42-13.78203.0420.4657.18
21Q3 (9)1.31-5.07-30.690.67-8.22-23.8669.345.3543.86136.789.8332.037.56-1.93-6.94168.5610.8551.23
21Q2 (8)1.38-9.811.290.73-13.114.0665.8210.33-10.66124.5415.15-11.938.3016.91-29.78152.0612.6-5.26
21Q1 (7)1.53-13.0741.670.8412.031.2559.6615.24-29.2108.15-11.37-24.4632.76-26.58-48.71135.044.54-17.43
20Q4 (6)1.76-6.8820.550.75-14.77-16.6751.777.41-17.14122.0317.7720.5144.6210.56-4.1129.1815.910.2
20Q3 (5)1.8952.4233.10.8837.5-12.8748.20-34.57-24.85103.62-26.715.1140.36-26.014.85111.46-30.55-6.34
20Q2 (4)1.2414.810.00.640.00.073.67-12.570.0141.37-1.250.054.54-14.610.0160.50-1.860.0
20Q1 (3)1.08-26.030.00.64-28.890.084.2634.860.0143.1641.380.063.8737.270.0163.5539.520.0
19Q4 (2)1.462.820.00.90-10.890.062.48-2.590.0101.2612.490.046.5332.410.0117.22-1.50.0
19Q3 (1)1.420.00.01.010.00.064.140.00.090.020.00.035.140.00.0119.010.00.0
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)6.21-9.612.7415.1358.8010.71133.07-13.127.86-6.54164.00-7.04
2022 (9)6.877.682.38-11.5253.11-7.12153.1312.7229.81-15.14176.4211.73
2021 (8)6.3814.952.69-9.1257.18-13.02135.8510.1535.13-26.31157.9011.67
2020 (7)5.557.352.96-3.965.74-6.84123.334.0147.6715.59141.40-4.4
2019 (6)5.17-3.93.085.4870.573.98118.58-5.0141.2427.56147.91-7.77
2018 (5)5.38-11.072.926.5767.8712.5124.83-6.1932.33-1.16160.37-0.2
2017 (4)6.05-7.632.740.060.338.23133.07-0.1132.7137.38160.69-2.7
2016 (3)6.559.352.74-4.8655.74-8.53133.215.1323.81-12.56165.152.95
2015 (2)5.99-8.272.88-7.6960.949.07126.718.3527.23-12.13160.4213.12
2014 (1)6.53-7.513.12-7.1455.878.04116.947.5130.99-5.86141.8211.17

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