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
24Q4 (20)0.000-100.00.49068.970.000-100.0187.02-100.0-40.5815.62-99.99-35.85171.40-100.0-42.54
24Q3 (19)0.00000.00000.00004388710.00224.28-23.26189856.00131.08-37.144198850.00230.3-22.49
24Q2 (18)0.00-100.000.00-100.000.00-100.001353390.00371098.57-11.982161.60244501.3720.261271220.00372560.65-13.39
24Q1 (17)9.00-22.0800.25-13.79010.1128.30364.6015.84-99.9933.5937.95-99.98341.1214.37-99.99
23Q4 (16)11.55000.29007.8800314.74-99.99-99.5124.35-99.99-99.28298.27-99.99-99.51
23Q3 (15)0.00000.000-100.00.00005719020.00272.3197444.77302046.00342.11135797.65416980.00269.05202572.12
23Q2 (14)0.00000.000-100.00.00001536150.00-62.346086.3968319.20-51.2825576.191467830.00-62.747870.03
23Q1 (13)0.000-100.00.000-100.00.000-100.04075070.006283.7945172.56140223.004022.13470604.933934840.006410.99979300.64
22Q4 (12)0.000-100.00.00-100.0-100.00.000-100.063835.502104.991334.363401.711430.511274.2660433.802161.081336.41
22Q3 (11)0.00000.030.0200.00.00002895.05-12.96-72.52222.26-16.47-42.882672.78-12.65-73.65
22Q2 (10)0.00-100.000.03-85.7100.00-100.003325.98671.51-99.06266.08793.19-97.563059.89661.62-99.1
22Q1 (9)198.99857.600.21950.000.46-89.50431.10-90.31-99.9129.79-87.97-99.94401.76-90.45-99.91
21Q4 (8)20.78000.02100.004.38004450.44-57.75-98.26247.53-36.38-99.54207.29-58.53-97.95
21Q3 (7)0.00000.01000.000010533.60-97.01-94.92389.10-96.44-99.1310144.50-97.03-93.77
21Q2 (6)0.000-100.00.00000.000-100.0352092.00-26.58730.4410923.00-79.48-34.35341169.00-19.971223.83
21Q1 (5)0.000-100.00.00000.000-100.0479538.0087.88721.1953222.206.9821.2426316.00107.462839.34
20Q4 (4)0.0000.00.0000.00.0000.0255241.0023.050.049747.6011.670.0205493.0026.160.0
20Q3 (3)0.00-100.00.00.0000.00.00-100.00.0207434.00389.250.044549.00167.750.0162886.00532.040.0
20Q2 (2)7.8273.390.00.0000.011.64-42.320.042398.00-27.390.016638.20-62.110.025771.4077.690.0
20Q1 (1)4.510.00.00.000.00.020.180.00.058395.200.00.043911.600.00.014503.800.00.0
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
2024 (10)25.93124.110.76111.1114.08-55.39479.29-52.0858.80-25.35434.58-54.4
2023 (9)11.57-95.860.3671.4331.562327.691000.29-42.7778.77-2.43953.08-42.88
2022 (8)279.76852.540.21425.01.30-89.541747.95-78.7880.73-88.01668.52-77.98
2021 (7)29.37-16.850.04012.4320.338239.21-92.8672.76-98.217578.88-90.14
2020 (6)35.32-98.380.00010.335976.47114363.0098353.037487.90235228.9476885.4076479.08
2019 (5)2176.504424.953.14423.330.17-97.76116.16-80.7815.93-85.76100.40-79.92
2018 (4)48.101921.010.60122.227.59-95.05604.33-56.0111.84-78.23500.08-50.63
2017 (3)2.38-38.340.27-97.9153.3162.041373.384734.14513.831790.471012.86956.82
2016 (2)3.8618.0412.8544.0694.61-15.2928.41-30.5427.18556.5295.84-35.44
2015 (1)3.27-27.498.9215.84111.6938.0640.90-13.664.142.99148.4519.47

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