- 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 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) | 3.06 | 6.62 | 31.9 | 2.45 | 11.87 | -14.34 | 29.78 | -6.03 | -24.05 | 37.19 | -10.67 | 16.77 | 12.58 | 3.03 | -10.01 | 54.39 | -11.0 | -4.71 |
23Q3 (19) | 2.87 | -2.71 | 0.35 | 2.19 | 18.38 | -17.05 | 31.69 | 2.56 | -0.38 | 41.63 | -15.16 | 20.74 | 12.21 | -31.83 | -28.05 | 61.11 | -1.53 | 23.88 |
23Q2 (18) | 2.95 | 52.85 | 17.53 | 1.85 | -19.91 | -29.39 | 30.90 | -34.59 | -14.71 | 49.07 | 24.32 | 41.41 | 17.91 | -16.78 | -20.79 | 62.06 | -4.8 | 28.44 |
23Q1 (17) | 1.93 | -16.81 | 8.43 | 2.31 | -19.23 | -24.01 | 47.24 | 20.48 | -7.48 | 39.47 | 23.92 | 32.05 | 21.52 | 53.93 | 24.54 | 65.19 | 14.21 | 2.39 |
22Q4 (16) | 2.32 | -18.88 | 5.94 | 2.86 | 8.33 | -12.27 | 39.21 | 23.26 | -5.72 | 31.85 | -7.63 | 14.28 | 13.98 | -17.62 | -27.07 | 57.08 | 15.71 | 13.5 |
22Q3 (15) | 2.86 | 13.94 | 27.68 | 2.64 | 0.76 | -34.33 | 31.81 | -12.2 | -21.67 | 34.48 | -0.63 | 52.43 | 16.97 | -24.94 | -17.18 | 49.33 | 2.09 | 15.42 |
22Q2 (14) | 2.51 | 41.01 | -5.64 | 2.62 | -13.82 | -28.02 | 36.23 | -29.04 | 5.9 | 34.70 | 16.09 | 38.86 | 22.61 | 30.84 | 6.0 | 48.32 | -24.11 | 27.56 |
22Q1 (13) | 1.78 | -18.72 | -25.83 | 3.04 | -6.75 | -5.3 | 51.06 | 22.77 | 34.51 | 29.89 | 7.25 | 5.51 | 17.28 | -9.86 | -29.93 | 63.67 | 26.61 | 52.94 |
21Q4 (12) | 2.19 | -2.23 | -22.61 | 3.26 | -18.91 | -13.76 | 41.59 | 2.41 | 29.36 | 27.87 | 23.21 | 15.84 | 19.17 | -6.44 | -8.84 | 50.29 | 17.66 | 42.95 |
21Q3 (11) | 2.24 | -15.79 | -7.82 | 4.02 | 10.44 | 16.86 | 40.61 | 18.71 | 8.52 | 22.62 | -9.48 | -14.45 | 20.49 | -3.94 | 2.81 | 42.74 | 12.83 | -2.69 |
21Q2 (10) | 2.66 | 10.83 | 19.28 | 3.64 | 13.4 | 32.85 | 34.21 | -9.88 | -16.21 | 24.99 | -11.79 | -24.64 | 21.33 | -13.5 | 62.58 | 37.88 | -9.01 | -37.76 |
21Q1 (9) | 2.40 | -15.19 | 24.35 | 3.21 | -15.08 | 32.64 | 37.96 | 18.07 | -19.29 | 28.33 | 17.75 | -24.55 | 24.66 | 17.26 | 102.46 | 41.63 | 18.33 | -42.5 |
20Q4 (8) | 2.83 | 16.46 | 19.92 | 3.78 | 9.88 | 21.94 | 32.15 | -14.08 | -16.49 | 24.06 | -9.0 | -17.97 | 21.03 | 5.52 | 30.06 | 35.18 | -19.9 | -31.89 |
20Q3 (7) | 2.43 | 8.97 | 6.58 | 3.44 | 25.55 | 35.97 | 37.42 | -8.35 | -6.17 | 26.44 | -20.27 | -26.49 | 19.93 | 51.91 | 11.09 | 43.92 | -27.83 | -24.16 |
20Q2 (6) | 2.23 | 15.54 | 3.72 | 2.74 | 13.22 | 19.13 | 40.83 | -13.18 | -3.52 | 33.16 | -11.69 | -16.22 | 13.12 | 7.72 | -27.99 | 60.86 | -15.94 | -4.41 |
20Q1 (5) | 1.93 | -18.22 | -2.03 | 2.42 | -21.94 | 12.56 | 47.03 | 22.16 | 1.66 | 37.55 | 28.03 | -11.46 | 12.18 | -24.68 | -38.82 | 72.40 | 40.17 | 5.29 |
19Q4 (4) | 2.36 | 3.51 | 0.0 | 3.10 | 22.53 | 0.0 | 38.50 | -3.46 | 0.0 | 29.33 | -18.46 | 0.0 | 16.17 | -9.87 | 0.0 | 51.65 | -10.81 | 0.0 |
19Q3 (3) | 2.28 | 6.05 | 0.0 | 2.53 | 10.0 | 0.0 | 39.88 | -5.77 | 0.0 | 35.97 | -9.12 | 0.0 | 17.94 | -1.54 | 0.0 | 57.91 | -9.05 | 0.0 |
19Q2 (2) | 2.15 | 9.14 | 0.0 | 2.30 | 6.98 | 0.0 | 42.32 | -8.52 | 0.0 | 39.58 | -6.67 | 0.0 | 18.22 | -8.49 | 0.0 | 63.67 | -7.4 | 0.0 |
19Q1 (1) | 1.97 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 46.26 | 0.0 | 0.0 | 42.41 | 0.0 | 0.0 | 19.91 | 0.0 | 0.0 | 68.76 | 0.0 | 0.0 |
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) | 9.11 | 15.61 | 9.48 | -18.97 | 40.09 | -13.41 | 38.51 | 23.47 | 17.31 | 2.43 | 61.28 | 1.14 |
2022 (9) | 7.88 | -10.96 | 11.70 | -12.16 | 46.30 | 12.24 | 31.19 | 13.79 | 16.90 | -5.69 | 60.59 | 19.41 |
2021 (8) | 8.85 | 15.69 | 13.32 | 1.76 | 41.25 | -13.54 | 27.41 | -1.69 | 17.92 | -5.34 | 50.74 | -10.45 |
2020 (7) | 7.65 | -8.27 | 13.09 | 32.62 | 47.71 | 9.05 | 27.88 | -24.59 | 18.93 | 13.01 | 56.66 | -11.43 |
2019 (6) | 8.34 | -2.91 | 9.87 | 24.94 | 43.75 | 2.97 | 36.97 | -19.93 | 16.75 | 7.72 | 63.97 | -12.5 |
2018 (5) | 8.59 | 2.26 | 7.90 | -0.63 | 42.49 | -2.19 | 46.17 | 0.59 | 15.55 | -1.21 | 73.11 | -0.67 |
2017 (4) | 8.40 | -1.87 | 7.95 | 14.06 | 43.44 | 1.85 | 45.90 | -12.39 | 15.74 | -29.92 | 73.60 | 1.39 |
2016 (3) | 8.56 | -34.9 | 6.97 | 26.73 | 42.65 | 53.69 | 52.39 | -21.03 | 22.46 | -3.31 | 72.59 | 2.44 |
2015 (2) | 13.15 | 0.0 | 5.50 | -18.76 | 27.75 | 0.0 | 66.34 | 22.97 | 23.23 | 1.71 | 70.86 | 20.37 |
2014 (1) | 13.15 | -8.93 | 6.77 | 3.83 | 27.75 | 9.77 | 53.95 | -3.68 | 22.84 | 31.11 | 58.87 | -7.83 |