- 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) | 2.37 | -11.9 | -11.9 | 2.08 | -6.73 | 8.9 | 38.46 | 13.69 | 13.65 | 43.65 | 6.91 | -8.61 | 77.01 | 4.07 | 12.93 | 5.10 | 672.73 | -61.97 |
23Q3 (19) | 2.69 | -12.09 | 36.55 | 2.23 | 3.72 | 31.18 | 33.83 | 13.71 | -26.87 | 40.83 | -3.36 | -23.73 | 74.00 | 6.81 | 3.05 | 0.66 | -75.74 | -97.64 |
23Q2 (18) | 3.06 | 15.47 | 102.65 | 2.15 | 12.57 | 31.9 | 29.75 | -13.42 | -50.55 | 42.25 | -11.48 | -24.32 | 69.28 | -5.57 | -18.83 | 2.72 | -68.84 | -91.12 |
23Q1 (17) | 2.65 | -1.49 | 84.03 | 1.91 | 0.0 | -1.04 | 34.36 | 1.54 | -45.73 | 47.73 | -0.06 | 1.34 | 73.37 | 7.6 | -11.03 | 8.73 | -34.9 | -68.75 |
22Q4 (16) | 2.69 | 36.55 | 84.25 | 1.91 | 12.35 | -12.39 | 33.84 | -26.85 | -45.61 | 47.76 | -10.78 | 14.37 | 68.19 | -5.04 | -9.68 | 13.41 | -52.07 | -52.91 |
22Q3 (15) | 1.97 | 30.46 | 27.92 | 1.70 | 4.29 | -21.66 | 46.26 | -23.11 | -21.57 | 53.53 | -4.12 | 27.42 | 71.81 | -15.86 | -4.57 | 27.98 | -8.68 | 8.66 |
22Q2 (14) | 1.51 | 4.86 | -8.48 | 1.63 | -15.54 | -27.56 | 60.16 | -4.98 | 8.89 | 55.83 | 18.54 | 38.3 | 85.35 | 3.49 | 13.63 | 30.64 | 9.66 | 49.39 |
22Q1 (13) | 1.44 | -1.37 | -13.25 | 1.93 | -11.47 | -16.81 | 63.31 | 1.75 | 15.19 | 47.10 | 12.79 | 19.94 | 82.47 | 9.23 | 5.98 | 27.94 | -1.9 | 70.26 |
21Q4 (12) | 1.46 | -5.19 | -17.05 | 2.18 | 0.46 | -12.8 | 62.22 | 5.49 | 20.3 | 41.76 | -0.6 | 14.76 | 75.50 | 0.33 | 3.78 | 28.48 | 10.6 | 85.3 |
21Q3 (11) | 1.54 | -6.67 | -13.97 | 2.17 | -3.56 | -11.43 | 58.98 | 6.75 | 16.15 | 42.01 | 4.06 | 13.2 | 75.25 | 0.19 | 7.93 | 25.75 | 25.55 | 41.64 |
21Q2 (10) | 1.65 | -0.6 | -15.82 | 2.25 | -3.02 | -0.88 | 55.25 | 0.53 | 18.89 | 40.37 | 2.8 | 0.5 | 75.11 | -3.48 | 6.66 | 20.51 | 24.98 | 26.53 |
21Q1 (9) | 1.66 | -5.68 | -7.26 | 2.32 | -7.2 | 9.95 | 54.96 | 6.26 | 8.15 | 39.27 | 7.91 | -9.14 | 77.82 | 6.97 | -6.35 | 16.41 | 6.77 | 49.86 |
20Q4 (8) | 1.76 | -1.68 | 1.73 | 2.50 | 2.04 | -3.85 | 51.72 | 1.85 | -1.77 | 36.39 | -1.94 | 3.82 | 72.75 | 4.35 | -4.7 | 15.37 | -15.46 | 35.3 |
20Q3 (7) | 1.79 | -8.67 | 1.7 | 2.45 | 7.93 | -9.26 | 50.78 | 9.27 | -1.59 | 37.11 | -7.62 | 10.18 | 69.72 | -0.99 | -1.33 | 18.18 | 12.15 | 24.44 |
20Q2 (6) | 1.96 | 9.5 | 14.62 | 2.27 | 7.58 | -9.92 | 46.47 | -8.56 | -12.9 | 40.17 | -7.06 | 11.37 | 70.42 | -15.26 | -2.99 | 16.21 | 48.04 | -3.74 |
20Q1 (5) | 1.79 | 3.47 | 20.13 | 2.11 | -18.85 | -14.92 | 50.82 | -3.48 | -16.97 | 43.22 | 23.31 | 17.64 | 83.10 | 8.86 | 7.17 | 10.95 | -3.61 | -46.38 |
19Q4 (4) | 1.73 | -1.7 | 0.0 | 2.60 | -3.7 | 0.0 | 52.65 | 2.03 | 0.0 | 35.05 | 4.07 | 0.0 | 76.34 | 8.04 | 0.0 | 11.36 | -22.25 | 0.0 |
19Q3 (3) | 1.76 | 2.92 | 0.0 | 2.70 | 7.14 | 0.0 | 51.60 | -3.28 | 0.0 | 33.68 | -6.63 | 0.0 | 70.66 | -2.66 | 0.0 | 14.61 | -13.24 | 0.0 |
19Q2 (2) | 1.71 | 14.77 | 0.0 | 2.52 | 1.61 | 0.0 | 53.35 | -12.84 | 0.0 | 36.07 | -1.82 | 0.0 | 72.59 | -6.38 | 0.0 | 16.84 | -17.53 | 0.0 |
19Q1 (1) | 1.49 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 61.21 | 0.0 | 0.0 | 36.74 | 0.0 | 0.0 | 77.54 | 0.0 | 0.0 | 20.42 | 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) | 11.29 | 86.3 | 8.21 | 8.45 | 32.32 | -46.34 | 44.45 | -7.76 | 72.00 | -12.66 | 4.77 | -81.64 |
2022 (9) | 6.06 | -11.4 | 7.57 | -17.18 | 60.23 | 12.9 | 48.19 | 20.69 | 82.44 | 6.97 | 25.98 | 60.27 |
2021 (8) | 6.84 | -0.44 | 9.14 | -7.58 | 53.35 | 0.41 | 39.93 | 8.15 | 77.07 | -1.19 | 16.21 | 34.41 |
2020 (7) | 6.87 | 1.63 | 9.89 | -8.26 | 53.13 | -1.56 | 36.92 | 9.07 | 78.00 | 4.38 | 12.06 | -7.87 |
2019 (6) | 6.76 | -3.29 | 10.78 | -1.37 | 53.97 | 3.39 | 33.85 | 1.32 | 74.73 | 1.12 | 13.09 | 11.78 |
2018 (5) | 6.99 | -8.98 | 10.93 | 2.53 | 52.20 | 9.8 | 33.41 | -2.42 | 73.90 | -1.0 | 11.71 | 64.24 |
2017 (4) | 7.68 | -3.03 | 10.66 | 7.57 | 47.54 | 3.21 | 34.24 | -7.06 | 74.65 | -0.73 | 7.13 | -7.52 |
2016 (3) | 7.92 | 3.66 | 9.91 | 5.43 | 46.06 | -3.64 | 36.84 | -5.15 | 75.20 | -3.06 | 7.71 | -14.99 |
2015 (2) | 7.64 | -3.41 | 9.40 | -3.29 | 47.80 | 3.6 | 38.84 | 3.41 | 77.57 | -0.21 | 9.07 | 51.93 |
2014 (1) | 7.91 | -18.12 | 9.72 | 1.89 | 46.14 | 22.13 | 37.56 | -1.86 | 77.73 | 1.87 | 5.97 | 0 |