- 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) | 2.57 | 2.8 | 0.0 | 0.00 | 0 | 0 | 35.42 | -2.59 | 0.0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 35.42 | -2.59 | 0.0 |
23Q3 (19) | 2.50 | 8.23 | -12.89 | 0.00 | 0 | 0 | 36.36 | -7.57 | 14.77 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 36.36 | -7.57 | 14.77 |
23Q2 (18) | 2.31 | 19.69 | -34.0 | 0.00 | 0 | 0 | 39.34 | -16.63 | 51.48 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 39.34 | -16.63 | 51.48 |
23Q1 (17) | 1.93 | -24.9 | -38.73 | 0.00 | 0 | 0 | 47.19 | 33.23 | 63.4 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 47.19 | 33.23 | 63.4 |
22Q4 (16) | 2.57 | -10.45 | -47.66 | 0.00 | 0 | 0 | 35.42 | 11.81 | 91.05 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 35.42 | 11.81 | 91.05 |
22Q3 (15) | 2.87 | -18.0 | -28.78 | 0.00 | 0 | 0 | 31.68 | 21.99 | 40.18 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 31.68 | 21.99 | 40.18 |
22Q2 (14) | 3.50 | 11.11 | -20.63 | 0.00 | 0 | 0 | 25.97 | -10.08 | 25.88 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 25.97 | -10.08 | 25.88 |
22Q1 (13) | 3.15 | -35.85 | -23.54 | 0.00 | 0 | 0 | 28.88 | 55.77 | 30.74 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 28.88 | 55.77 | 30.74 |
21Q4 (12) | 4.91 | 21.84 | 81.85 | 0.00 | 0 | 0 | 18.54 | -17.96 | -45.05 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 18.54 | -17.96 | -45.05 |
21Q3 (11) | 4.03 | -8.62 | 58.04 | 0.00 | 0 | 0 | 22.60 | 9.55 | -36.69 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 22.60 | 9.55 | -36.69 |
21Q2 (10) | 4.41 | 7.04 | 118.32 | 0.00 | 0 | -100.0 | 20.63 | -6.61 | -54.19 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 20.63 | -6.61 | -59.87 |
21Q1 (9) | 4.12 | 52.59 | 71.67 | 0.00 | 0 | 0 | 22.09 | -34.53 | -41.62 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 22.09 | -34.53 | -41.62 |
20Q4 (8) | 2.70 | 5.88 | -29.87 | 0.00 | 0 | 0 | 33.74 | -5.49 | 42.66 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 33.74 | -5.49 | 42.66 |
20Q3 (7) | 2.55 | 26.24 | -21.78 | 0.00 | -100.0 | 0 | 35.70 | -20.72 | 27.73 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 35.70 | -30.56 | 27.73 |
20Q2 (6) | 2.02 | -15.83 | -12.17 | 14.28 | 0 | 0 | 45.03 | 19.0 | 14.06 | 6.37 | 0 | 0 | 0.00 | 0 | 0 | 51.41 | 35.86 | 30.22 |
20Q1 (5) | 2.40 | -37.66 | 3.9 | 0.00 | 0 | 0 | 37.84 | 60.0 | -3.74 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 37.84 | 60.0 | -3.74 |
19Q4 (4) | 3.85 | 18.1 | 0.0 | 0.00 | 0 | 0.0 | 23.65 | -15.38 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 23.65 | -15.38 | 0.0 |
19Q3 (3) | 3.26 | 41.74 | 0.0 | 0.00 | 0 | 0.0 | 27.95 | -29.2 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 27.95 | -29.2 | 0.0 |
19Q2 (2) | 2.30 | -0.43 | 0.0 | 0.00 | 0 | 0.0 | 39.48 | 0.43 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 39.48 | 0.43 | 0.0 |
19Q1 (1) | 2.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 39.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 39.31 | 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) | 7.38 | -20.04 | 0.00 | 0 | 49.48 | 25.17 | 0.00 | 0 | 0.00 | 0 | 49.48 | 25.17 |
2022 (9) | 9.23 | -50.51 | 0.00 | 0 | 39.53 | 101.99 | 0.00 | 0 | 0.00 | 0 | 39.53 | 101.99 |
2021 (8) | 18.65 | 50.4 | 0.00 | 0 | 19.57 | -33.55 | 0.00 | 0 | 0.00 | 0 | 19.57 | -33.55 |
2020 (7) | 12.40 | 23.51 | 0.00 | 0 | 29.45 | -18.96 | 0.00 | 0 | 0.00 | 0 | 29.45 | -18.96 |
2019 (6) | 10.04 | -11.78 | 0.00 | 0 | 36.34 | 13.24 | 0.00 | 0 | 0.00 | 0 | 36.34 | 13.24 |
2018 (5) | 11.38 | -10.95 | 0.00 | 0 | 32.09 | 12.4 | 0.00 | 0 | 0.00 | 0 | 32.09 | 12.4 |
2017 (4) | 12.78 | 24.2 | 0.00 | 0 | 28.55 | -19.53 | 0.00 | 0 | 0.00 | 0 | 28.55 | -19.53 |
2016 (3) | 10.29 | 5.97 | 0.00 | 0 | 35.48 | -5.59 | 0.00 | 0 | 0.00 | 0 | 35.48 | -5.59 |
2015 (2) | 9.71 | 15.6 | 0.00 | 0 | 37.58 | -13.49 | 0.00 | 0 | 0.00 | 0 | 37.58 | -13.49 |
2014 (1) | 8.40 | 0.72 | 0.00 | 0 | 43.44 | -0.8 | 0.00 | 0 | 0.00 | 0 | 43.44 | -0.8 |