- 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) | 4.91 | 45.7 | 87.4 | 193.77 | 53.35 | 88.6 | 18.53 | -31.29 | -46.68 | 0.47 | -34.72 | -47.19 | 24.94 | -8.11 | -5.35 | -5.95 | -1181.82 | -164.12 |
23Q3 (19) | 3.37 | -7.92 | 39.83 | 126.36 | -2.4 | 16.83 | 26.97 | 8.49 | -28.67 | 0.72 | 2.86 | -14.29 | 27.14 | 14.76 | -13.46 | 0.55 | -71.2 | -92.46 |
23Q2 (18) | 3.66 | 42.41 | 41.86 | 129.47 | 34.35 | -15.58 | 24.86 | -29.67 | -29.52 | 0.70 | -25.53 | 18.64 | 23.65 | -26.76 | -28.49 | 1.91 | -52.25 | -31.54 |
23Q1 (17) | 2.57 | -1.91 | -4.46 | 96.37 | -6.2 | -40.9 | 35.35 | 1.73 | 4.34 | 0.94 | 5.62 | 67.86 | 32.29 | 22.54 | -1.58 | 4.00 | -56.9 | 145.4 |
22Q4 (16) | 2.62 | 8.71 | -19.63 | 102.74 | -5.01 | -46.05 | 34.75 | -8.09 | 24.37 | 0.89 | 5.95 | 85.42 | 26.35 | -15.98 | -12.17 | 9.28 | 27.3 | 687.34 |
22Q3 (15) | 2.41 | -6.59 | 11.57 | 108.16 | -29.48 | -32.11 | 37.81 | 7.2 | -10.08 | 0.84 | 42.37 | 47.37 | 31.36 | -5.17 | -9.36 | 7.29 | 161.29 | -9.22 |
22Q2 (14) | 2.58 | -4.09 | 24.04 | 153.37 | -5.94 | 1.21 | 35.27 | 4.1 | -19.42 | 0.59 | 5.36 | -1.67 | 33.07 | 0.79 | -8.87 | 2.79 | 71.17 | -65.51 |
22Q1 (13) | 2.69 | -17.48 | 8.91 | 163.06 | -14.37 | -11.54 | 33.88 | 21.26 | -8.08 | 0.56 | 16.67 | 14.29 | 32.81 | 9.37 | -9.29 | 1.63 | 203.16 | 38.14 |
21Q4 (12) | 3.26 | 50.93 | 44.89 | 190.42 | 19.52 | -24.35 | 27.94 | -33.56 | -30.88 | 0.48 | -15.79 | 33.33 | 30.00 | -13.29 | -8.93 | -1.58 | -119.68 | -120.13 |
21Q3 (11) | 2.16 | 3.85 | 15.51 | 159.32 | 5.14 | -31.88 | 42.05 | -3.93 | -13.48 | 0.57 | -5.0 | 46.15 | 34.60 | -4.66 | 7.15 | 8.03 | -0.74 | -51.92 |
21Q2 (10) | 2.08 | -15.79 | 26.06 | 151.53 | -17.79 | -27.54 | 43.77 | 18.75 | -20.4 | 0.60 | 22.45 | 36.36 | 36.29 | 0.33 | 7.53 | 8.09 | 585.59 | -62.68 |
21Q1 (9) | 2.47 | 9.78 | 57.32 | 184.33 | -26.77 | -19.01 | 36.86 | -8.81 | -36.4 | 0.49 | 36.11 | 22.5 | 36.17 | 9.81 | 4.6 | 1.18 | -84.97 | -95.04 |
20Q4 (8) | 2.25 | 20.32 | 56.25 | 251.70 | 7.62 | -12.61 | 40.42 | -16.83 | -36.15 | 0.36 | -7.69 | 12.5 | 32.94 | 2.01 | 15.74 | 7.85 | -52.99 | -77.67 |
20Q3 (7) | 1.87 | 13.33 | 43.85 | 233.87 | 11.84 | -28.7 | 48.60 | -11.62 | -30.63 | 0.39 | -11.36 | 39.29 | 32.29 | -4.33 | 1.38 | 16.70 | -22.97 | -56.61 |
20Q2 (6) | 1.65 | 5.1 | 16.2 | 209.11 | -8.13 | -42.41 | 54.99 | -5.12 | -14.21 | 0.44 | 10.0 | 76.0 | 33.75 | -2.4 | -5.96 | 21.68 | -8.83 | -23.82 |
20Q1 (5) | 1.57 | 9.03 | -3.09 | 227.61 | -20.98 | -55.81 | 57.96 | -8.44 | 3.22 | 0.40 | 25.0 | 122.22 | 34.58 | 21.5 | 10.87 | 23.78 | -32.37 | -5.37 |
19Q4 (4) | 1.44 | 10.77 | 0.0 | 288.03 | -12.19 | 0.0 | 63.30 | -9.65 | 0.0 | 0.32 | 14.29 | 0.0 | 28.46 | -10.64 | 0.0 | 35.16 | -8.65 | 0.0 |
19Q3 (3) | 1.30 | -8.45 | 0.0 | 328.03 | -9.66 | 0.0 | 70.06 | 9.3 | 0.0 | 0.28 | 12.0 | 0.0 | 31.85 | -11.26 | 0.0 | 38.49 | 35.24 | 0.0 |
19Q2 (2) | 1.42 | -12.35 | 0.0 | 363.11 | -29.5 | 0.0 | 64.10 | 14.16 | 0.0 | 0.25 | 38.89 | 0.0 | 35.89 | 15.07 | 0.0 | 28.46 | 13.25 | 0.0 |
19Q1 (1) | 1.62 | 0.0 | 0.0 | 515.04 | 0.0 | 0.0 | 56.15 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 31.19 | 0.0 | 0.0 | 25.13 | 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) | 12.60 | 21.39 | 533.15 | 3.69 | 28.97 | -17.58 | 0.68 | -4.23 | 32.30 | -0.98 | -2.65 | 0 |
2022 (9) | 10.38 | 16.24 | 514.19 | -26.69 | 35.15 | -13.97 | 0.71 | 36.54 | 32.62 | -16.93 | 3.24 | 53.55 |
2021 (8) | 8.93 | 25.07 | 701.37 | -21.36 | 40.86 | -20.12 | 0.52 | 26.83 | 39.27 | 9.75 | 2.11 | -86.63 |
2020 (7) | 7.14 | 30.05 | 891.82 | -32.48 | 51.15 | -23.12 | 0.41 | 46.43 | 35.78 | -2.32 | 15.78 | -47.71 |
2019 (6) | 5.49 | -11.17 | 1320.75 | -34.67 | 66.53 | 12.61 | 0.28 | 55.56 | 36.63 | 20.37 | 30.18 | 4.68 |
2018 (5) | 6.18 | -31.64 | 2021.77 | 25.58 | 59.08 | 46.31 | 0.18 | -21.74 | 30.43 | 21.48 | 28.83 | 85.4 |
2017 (4) | 9.04 | -17.37 | 1609.91 | 41.63 | 40.38 | 20.97 | 0.23 | -28.12 | 25.05 | -4.9 | 15.55 | 111.28 |
2016 (3) | 10.94 | -5.2 | 1136.71 | 337.08 | 33.38 | 5.5 | 0.32 | -77.14 | 26.34 | 67.45 | 7.36 | -57.46 |
2015 (2) | 11.54 | -10.33 | 260.07 | 116.49 | 31.64 | 11.57 | 1.40 | -53.95 | 15.73 | 52.13 | 17.30 | -17.85 |
2014 (1) | 12.87 | 3.96 | 120.13 | 46.23 | 28.36 | -3.8 | 3.04 | -31.53 | 10.34 | 0.88 | 21.06 | -11.03 |