- 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) | 1.66 | -16.16 | -22.43 | 0.81 | -7.95 | -19.8 | 54.97 | 19.86 | 29.55 | 112.97 | 9.58 | 25.56 | 79.71 | 17.86 | 39.5 | 88.23 | 8.51 | 17.23 |
23Q3 (19) | 1.98 | -8.33 | -8.76 | 0.88 | 3.53 | 17.33 | 45.86 | 8.65 | 9.29 | 103.09 | -3.48 | -15.38 | 67.63 | 23.55 | 8.92 | 81.31 | -13.76 | -20.05 |
23Q2 (18) | 2.16 | 34.16 | -0.46 | 0.85 | 16.44 | 34.92 | 42.21 | -25.17 | 0.67 | 106.81 | -13.96 | -25.9 | 54.74 | -23.48 | -19.58 | 94.28 | -13.51 | -20.1 |
23Q1 (17) | 1.61 | -24.77 | -32.07 | 0.73 | -27.72 | 19.67 | 56.41 | 32.95 | 46.67 | 124.14 | 37.98 | -16.29 | 71.54 | 25.2 | -6.1 | 109.01 | 44.84 | -1.4 |
22Q4 (16) | 2.14 | -1.38 | -4.04 | 1.01 | 34.67 | 90.57 | 42.43 | 1.12 | 4.07 | 89.97 | -26.15 | -47.29 | 57.14 | -7.97 | -32.47 | 75.26 | -26.0 | -40.66 |
22Q3 (15) | 2.17 | 0.0 | 14.81 | 0.75 | 19.05 | 31.58 | 41.96 | 0.07 | -12.82 | 121.83 | -15.48 | -23.76 | 62.09 | -8.79 | -19.65 | 101.70 | -13.81 | -22.16 |
22Q2 (14) | 2.17 | -8.44 | -0.91 | 0.63 | 3.28 | -23.17 | 41.93 | 9.02 | 0.91 | 144.14 | -2.8 | 29.31 | 68.07 | -10.66 | 20.33 | 118.00 | 6.73 | 22.34 |
22Q1 (13) | 2.37 | 6.28 | 34.66 | 0.61 | 15.09 | -14.08 | 38.46 | -5.67 | -25.41 | 148.29 | -13.12 | 15.81 | 76.19 | -9.96 | 30.64 | 110.56 | -12.83 | -8.85 |
21Q4 (12) | 2.23 | 17.99 | 30.41 | 0.53 | -7.02 | -26.39 | 40.77 | -15.29 | -23.45 | 170.68 | 6.82 | 35.21 | 84.62 | 9.51 | 61.83 | 126.83 | -2.93 | -0.29 |
21Q3 (11) | 1.89 | -13.7 | -0.53 | 0.57 | -30.49 | -14.93 | 48.13 | 15.84 | 0.56 | 159.79 | 43.35 | 17.05 | 77.27 | 36.59 | 40.31 | 130.66 | 35.47 | 1.04 |
21Q2 (10) | 2.19 | 24.43 | 11.73 | 0.82 | 15.49 | 17.14 | 41.55 | -19.41 | -10.7 | 111.47 | -12.95 | -14.32 | 56.57 | -3.0 | -12.39 | 96.45 | -20.48 | -13.93 |
21Q1 (9) | 1.76 | 2.92 | -14.15 | 0.71 | -1.39 | -15.48 | 51.56 | -3.19 | 16.1 | 128.05 | 1.44 | 18.78 | 58.32 | 11.53 | -8.82 | 121.29 | -4.65 | 37.45 |
20Q4 (8) | 1.71 | -10.0 | 12.5 | 0.72 | 7.46 | -15.29 | 53.26 | 11.28 | -11.22 | 126.23 | -7.54 | 17.58 | 52.29 | -5.05 | -35.53 | 127.20 | -1.63 | 47.51 |
20Q3 (7) | 1.90 | -3.06 | 21.02 | 0.67 | -4.29 | -33.0 | 47.86 | 2.86 | -17.18 | 136.52 | 4.93 | 50.34 | 55.07 | -14.71 | -33.18 | 129.31 | 15.39 | 95.36 |
20Q2 (6) | 1.96 | -4.39 | -2.0 | 0.70 | -16.67 | -41.67 | 46.53 | 4.77 | 2.2 | 130.10 | 20.69 | 71.79 | 64.57 | 0.95 | 15.65 | 112.06 | 26.99 | 71.27 |
20Q1 (5) | 2.05 | 34.87 | -3.3 | 0.84 | -1.18 | -13.4 | 44.41 | -25.97 | 3.64 | 107.80 | 0.41 | 14.45 | 63.96 | -21.14 | 28.1 | 88.24 | 2.33 | 1.29 |
19Q4 (4) | 1.52 | -3.18 | 0.0 | 0.85 | -15.0 | 0.0 | 59.99 | 3.81 | 0.0 | 107.36 | 18.22 | 0.0 | 81.11 | -1.58 | 0.0 | 86.23 | 30.28 | 0.0 |
19Q3 (3) | 1.57 | -21.5 | 0.0 | 1.00 | -16.67 | 0.0 | 57.79 | 26.93 | 0.0 | 90.81 | 19.91 | 0.0 | 82.41 | 47.61 | 0.0 | 66.19 | 1.16 | 0.0 |
19Q2 (2) | 2.00 | -5.66 | 0.0 | 1.20 | 23.71 | 0.0 | 45.53 | 6.25 | 0.0 | 75.73 | -19.6 | 0.0 | 55.83 | 11.82 | 0.0 | 65.43 | -24.9 | 0.0 |
19Q1 (1) | 2.12 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 42.85 | 0.0 | 0.0 | 94.19 | 0.0 | 0.0 | 49.93 | 0.0 | 0.0 | 87.12 | 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) | 6.20 | -21.91 | 3.26 | 6.54 | 58.88 | 28.03 | 112.04 | -6.0 | 77.85 | 3.06 | 93.06 | 3.82 |
2022 (9) | 7.94 | 4.75 | 3.06 | 28.03 | 45.99 | -4.49 | 119.19 | -21.98 | 75.54 | -3.41 | 89.64 | -26.96 |
2021 (8) | 7.58 | 8.91 | 2.39 | -29.29 | 48.15 | -8.2 | 152.77 | 41.47 | 78.21 | 36.18 | 122.72 | 19.13 |
2020 (7) | 6.96 | -17.73 | 3.38 | -9.14 | 52.45 | 21.64 | 107.99 | 9.94 | 57.43 | 6.55 | 103.01 | 17.79 |
2019 (6) | 8.46 | 36.45 | 3.72 | 23.18 | 43.12 | -26.73 | 98.23 | -18.85 | 53.90 | -25.45 | 87.45 | -18.73 |
2018 (5) | 6.20 | -17.88 | 3.02 | -27.05 | 58.85 | 21.74 | 121.05 | 37.26 | 72.30 | 32.71 | 107.60 | 31.14 |
2017 (4) | 7.55 | -2.58 | 4.14 | 32.69 | 48.34 | 2.7 | 88.19 | -24.53 | 54.48 | 2.18 | 82.05 | -25.83 |
2016 (3) | 7.75 | -1.52 | 3.12 | -2.8 | 47.07 | 1.55 | 116.86 | 2.67 | 53.32 | 8.64 | 110.62 | -0.43 |
2015 (2) | 7.87 | -5.41 | 3.21 | -7.23 | 46.35 | 5.68 | 113.82 | 7.78 | 49.08 | 2.38 | 111.10 | 9.44 |
2014 (1) | 8.32 | -12.7 | 3.46 | 1.17 | 43.86 | 14.58 | 105.60 | -1.08 | 47.94 | -2.4 | 101.52 | 5.85 |