- 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 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
23Q3 (20) | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 268.58 | 0.25 | -72.64 | -268.58 | -2.08 | 70.12 |
23Q2 (19) | 24.07 | 26644.44 | 1560.0 | 87.71 | 53.58 | 1366.72 | 3.78 | -99.63 | -93.98 | 1.04 | -34.59 | -93.16 | 267.92 | 25.35 | -82.92 | -263.11 | -132.28 | 82.35 |
23Q1 (18) | 0.09 | -25.0 | -88.0 | 57.11 | 2079.77 | 1094.77 | 1027.11 | 37.17 | 750.68 | 1.59 | -95.42 | -91.65 | 213.73 | -72.25 | -71.23 | 814.97 | 6041.45 | 235.1 |
22Q4 (17) | 0.12 | -92.59 | -91.55 | 2.62 | -23.84 | 0.0 | 748.79 | 1231.89 | 1072.18 | 34.73 | 31.35 | -0.12 | 770.25 | -21.53 | 53.01 | 13.27 | 101.48 | 103.28 |
22Q3 (16) | 1.62 | 11.72 | 47.27 | 3.44 | -42.47 | 204.42 | 56.22 | -10.48 | -32.31 | 26.44 | 73.83 | -67.2 | 981.54 | -37.42 | 67.82 | -898.88 | 39.69 | -113.4 |
22Q2 (15) | 1.45 | 93.33 | 52.63 | 5.98 | 25.1 | 253.85 | 62.80 | -47.99 | -34.3 | 15.21 | -20.12 | -71.73 | 1568.56 | 111.11 | 432.13 | -1490.55 | -147.09 | -925.28 |
22Q1 (14) | 0.75 | -47.18 | -69.14 | 4.78 | 82.44 | 25.13 | 120.74 | 89.01 | 222.92 | 19.04 | -45.24 | -20.03 | 743.02 | 47.6 | 809.89 | -603.24 | -49.04 | -2848.39 |
21Q4 (13) | 1.42 | 29.09 | 27.93 | 2.62 | 131.86 | 94.07 | 63.88 | -23.09 | -21.84 | 34.77 | -56.87 | -48.36 | 503.40 | -13.93 | 368.24 | -404.75 | 3.91 | -1074.13 |
21Q3 (12) | 1.10 | 15.79 | -30.82 | 1.13 | -33.14 | -8.87 | 83.06 | -13.11 | 45.52 | 80.61 | 49.8 | 9.82 | 584.87 | 98.42 | 568.35 | -421.21 | -189.73 | -1080.24 |
21Q2 (11) | 0.95 | -60.91 | 15.85 | 1.69 | -55.76 | 218.87 | 95.59 | 155.66 | -13.94 | 53.81 | 126.0 | -68.62 | 294.77 | 260.97 | 53.45 | -145.38 | -610.56 | -260.77 |
21Q1 (10) | 2.43 | 118.92 | 46.39 | 3.82 | 182.96 | 270.87 | 37.39 | -54.25 | -31.99 | 23.81 | -64.64 | -73.03 | 81.66 | -24.04 | -23.14 | -20.46 | -149.24 | -155.3 |
20Q4 (9) | 1.11 | -30.19 | -50.22 | 1.35 | 8.87 | 55.17 | 81.73 | 43.19 | 100.42 | 67.33 | -8.27 | -35.89 | 107.51 | 22.85 | 45.93 | 41.55 | -3.3 | -42.4 |
20Q3 (8) | 1.59 | 93.9 | -34.02 | 1.24 | 133.96 | 82.35 | 57.08 | -48.61 | 51.09 | 73.40 | -57.19 | -44.98 | 87.51 | -54.44 | 34.47 | 42.97 | -52.48 | -59.5 |
20Q2 (7) | 0.82 | -50.6 | -79.75 | 0.53 | -48.54 | -28.38 | 111.07 | 102.02 | 394.74 | 171.46 | 94.24 | 39.71 | 192.09 | 80.81 | 222.46 | 90.43 | 144.41 | 5.63 |
20Q1 (6) | 1.66 | -25.56 | -20.57 | 1.03 | 18.39 | 68.85 | 54.98 | 34.82 | 26.33 | 88.27 | -15.96 | -40.83 | 106.24 | 44.21 | 43.43 | 37.00 | -48.71 | -68.81 |
19Q4 (5) | 2.23 | -7.47 | 104.59 | 0.87 | 27.94 | 45.0 | 40.78 | 7.94 | -51.22 | 105.03 | -21.27 | -30.25 | 73.67 | 13.2 | -16.95 | 72.14 | -32.01 | -50.42 |
19Q3 (4) | 2.41 | -40.49 | 0.0 | 0.68 | -8.11 | 0.0 | 37.78 | 68.29 | 0.0 | 133.40 | 8.69 | 0.0 | 65.08 | 9.25 | 0.0 | 106.11 | 23.95 | 0.0 |
19Q2 (3) | 4.05 | 93.78 | 0.0 | 0.74 | 21.31 | 0.0 | 22.45 | -48.41 | 0.0 | 122.73 | -17.72 | 0.0 | 59.57 | -19.58 | 0.0 | 85.61 | -27.83 | 0.0 |
19Q1 (2) | 2.09 | 91.74 | 0.0 | 0.61 | 1.67 | 0.0 | 43.52 | -47.94 | 0.0 | 149.17 | -0.94 | 0.0 | 74.07 | -16.5 | 0.0 | 118.62 | -18.47 | 0.0 |
18Q4 (1) | 1.09 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 83.60 | 0.0 | 0.0 | 150.59 | 0.0 | 0.0 | 88.71 | 0.0 | 0.0 | 145.49 | 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 | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
2022 (10) | 0.66 | -85.96 | 18.25 | 122.29 | 554.66 | 613.66 | 20.00 | -55.04 | 522.40 | 165.72 | 52.26 | 0 |
2021 (9) | 4.70 | -4.28 | 8.21 | 25.34 | 77.72 | 4.52 | 44.48 | -20.2 | 196.60 | 108.37 | -74.40 | 0 |
2020 (8) | 4.91 | -27.9 | 6.55 | 63.34 | 74.36 | 38.78 | 55.74 | -38.76 | 94.35 | 42.03 | 35.75 | -54.26 |
2019 (7) | 6.81 | -10.86 | 4.01 | -0.5 | 53.58 | 12.09 | 91.02 | 0.41 | 66.43 | 163.19 | 78.16 | -30.96 |
2018 (6) | 7.64 | 69.4 | 4.03 | -6.71 | 47.80 | -40.95 | 90.65 | 7.41 | 25.24 | 411.97 | 113.21 | -29.42 |
2017 (5) | 4.51 | -1.96 | 4.32 | -13.25 | 80.95 | 2.05 | 84.40 | 15.06 | 4.93 | 33.6 | 160.41 | 7.66 |
2016 (4) | 4.60 | -20.14 | 4.98 | 27.37 | 79.32 | 25.21 | 73.35 | -21.4 | 3.69 | -13.38 | 148.99 | -2.24 |
2015 (3) | 5.76 | -36.07 | 3.91 | -15.18 | 63.35 | 56.38 | 93.32 | 17.78 | 4.26 | -63.24 | 152.41 | 40.92 |
2014 (2) | 9.01 | 28.9 | 4.61 | -78.47 | 40.51 | -22.41 | 79.23 | 364.69 | 11.59 | 25.7 | 108.15 | 80.13 |
2013 (1) | 6.99 | 58.14 | 21.41 | 55.71 | 52.21 | -36.73 | 17.05 | -35.76 | 9.22 | -75.38 | 60.04 | -16.15 |