- 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) | 1.73 | 40.65 | 4.85 | 0.54 | 68.75 | 0.0 | 52.74 | -28.95 | -4.65 | 170.05 | -40.11 | 1.79 | 57.05 | -31.95 | -7.94 | 165.74 | -39.59 | 3.34 |
23Q3 (19) | 1.23 | -12.14 | 2.5 | 0.32 | -11.11 | -3.03 | 74.23 | 14.53 | -1.9 | 283.95 | 11.54 | 3.08 | 83.84 | 11.83 | -16.04 | 274.35 | 12.25 | 9.18 |
23Q2 (18) | 1.40 | 26.13 | 41.41 | 0.36 | 2.86 | 38.46 | 64.81 | -20.9 | -29.48 | 254.57 | -3.26 | -25.95 | 74.97 | -17.28 | -47.4 | 244.41 | -3.94 | -16.62 |
23Q1 (17) | 1.11 | -32.73 | 19.35 | 0.35 | -35.19 | -14.63 | 81.93 | 48.13 | -16.5 | 263.14 | 57.51 | 17.83 | 90.63 | 46.25 | -11.64 | 254.44 | 58.64 | 16.25 |
22Q4 (16) | 1.65 | 37.5 | 19.57 | 0.54 | 63.64 | -15.62 | 55.31 | -26.91 | -15.98 | 167.06 | -39.35 | 16.83 | 61.97 | -37.94 | 6.09 | 160.39 | -36.17 | 6.64 |
22Q3 (15) | 1.20 | 21.21 | 5.26 | 0.33 | 26.92 | -13.16 | 75.67 | -17.66 | -5.39 | 275.47 | -19.87 | 15.73 | 99.86 | -29.94 | 4.08 | 251.29 | -14.27 | 13.17 |
22Q2 (14) | 0.99 | 6.45 | -27.21 | 0.26 | -36.59 | -40.91 | 91.90 | -6.34 | 37.8 | 343.76 | 53.92 | 65.99 | 142.53 | 38.96 | 58.19 | 293.13 | 33.92 | 59.57 |
22Q1 (13) | 0.93 | -32.61 | -28.46 | 0.41 | -35.94 | -4.65 | 98.12 | 49.05 | 40.37 | 223.33 | 56.19 | 5.17 | 102.57 | 75.6 | 15.61 | 218.88 | 45.52 | 13.09 |
21Q4 (12) | 1.38 | 21.05 | 0.73 | 0.64 | 68.42 | 36.17 | 65.83 | -17.69 | -1.25 | 142.99 | -39.93 | -26.11 | 58.41 | -39.12 | -21.0 | 150.41 | -32.26 | -19.23 |
21Q3 (11) | 1.14 | -16.18 | -15.56 | 0.38 | -13.64 | -7.32 | 79.98 | 19.93 | 18.33 | 238.02 | 14.93 | 8.21 | 95.95 | 6.49 | 10.99 | 222.04 | 20.87 | 10.41 |
21Q2 (10) | 1.36 | 4.62 | -1.45 | 0.44 | 2.33 | 10.0 | 66.69 | -4.59 | 1.29 | 207.10 | -2.48 | -9.71 | 90.10 | 1.56 | -0.41 | 183.70 | -5.08 | -10.27 |
21Q1 (9) | 1.30 | -5.11 | 18.18 | 0.43 | -8.51 | 4.88 | 69.90 | 4.86 | -15.52 | 212.36 | 9.74 | -5.0 | 88.72 | 19.99 | -0.08 | 193.54 | 3.93 | -11.01 |
20Q4 (8) | 1.37 | 1.48 | 30.48 | 0.47 | 14.63 | -2.08 | 66.66 | -1.38 | -22.82 | 193.51 | -12.02 | 1.64 | 73.94 | -14.47 | -14.23 | 186.23 | -7.39 | -2.27 |
20Q3 (7) | 1.35 | -2.17 | 11.57 | 0.41 | 2.5 | -28.07 | 67.59 | 2.66 | -9.78 | 219.96 | -4.1 | 38.37 | 86.45 | -4.44 | 20.98 | 201.10 | -1.77 | 23.81 |
20Q2 (6) | 1.38 | 25.45 | 17.95 | 0.40 | -2.44 | -18.37 | 65.84 | -20.43 | -15.01 | 229.36 | 2.61 | 23.36 | 90.47 | 1.89 | 22.62 | 204.73 | -5.86 | 7.97 |
20Q1 (5) | 1.10 | 4.76 | 7.84 | 0.41 | -14.58 | -6.82 | 82.74 | -4.2 | -7.46 | 223.53 | 17.41 | 6.88 | 88.79 | 2.99 | 14.63 | 217.48 | 14.13 | -1.64 |
19Q4 (4) | 1.05 | -13.22 | 0.0 | 0.48 | -15.79 | 0.0 | 86.37 | 15.28 | 0.0 | 190.39 | 19.76 | 0.0 | 86.21 | 20.64 | 0.0 | 190.55 | 17.31 | 0.0 |
19Q3 (3) | 1.21 | 3.42 | 0.0 | 0.57 | 16.33 | 0.0 | 74.92 | -3.29 | 0.0 | 158.97 | -14.5 | 0.0 | 71.46 | -3.14 | 0.0 | 162.43 | -14.33 | 0.0 |
19Q2 (2) | 1.17 | 14.71 | 0.0 | 0.49 | 11.36 | 0.0 | 77.47 | -13.35 | 0.0 | 185.92 | -11.11 | 0.0 | 73.78 | -4.75 | 0.0 | 189.61 | -14.24 | 0.0 |
19Q1 (1) | 1.02 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 89.41 | 0.0 | 0.0 | 209.15 | 0.0 | 0.0 | 77.46 | 0.0 | 0.0 | 221.10 | 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) | 4.46 | 16.45 | 1.59 | -8.62 | 81.83 | -14.07 | 229.88 | 9.32 | 90.73 | 0.96 | 220.99 | 2.48 |
2022 (9) | 3.83 | -10.72 | 1.74 | -14.29 | 95.23 | 11.82 | 210.28 | 16.84 | 89.87 | 13.69 | 215.65 | 15.88 |
2021 (8) | 4.29 | -0.92 | 2.03 | 20.83 | 85.16 | 0.96 | 179.97 | -17.0 | 79.05 | -15.11 | 186.09 | -10.56 |
2020 (7) | 4.33 | 0.0 | 1.68 | -12.04 | 84.35 | 0.0 | 216.82 | 13.68 | 93.12 | 17.16 | 208.05 | 6.37 |
2019 (6) | 4.33 | -0.23 | 1.91 | -8.17 | 84.35 | 0.3 | 190.73 | 8.47 | 79.48 | -0.72 | 195.60 | 8.75 |
2018 (5) | 4.34 | 2.36 | 2.08 | 2.97 | 84.10 | -2.21 | 175.83 | -2.88 | 80.06 | -19.53 | 179.87 | 7.35 |
2017 (4) | 4.24 | 0.71 | 2.02 | 2.54 | 86.00 | -0.76 | 181.04 | -2.06 | 99.49 | 3.21 | 167.55 | -4.31 |
2016 (3) | 4.21 | -6.24 | 1.97 | -13.6 | 86.66 | 6.54 | 184.84 | 15.45 | 96.40 | 11.15 | 175.10 | 13.18 |
2015 (2) | 4.49 | -15.28 | 2.28 | -14.93 | 81.34 | 18.02 | 160.11 | 17.5 | 86.73 | 4.56 | 154.71 | 26.56 |
2014 (1) | 5.30 | -1.85 | 2.68 | -6.94 | 68.92 | 1.94 | 136.26 | 7.46 | 82.95 | 4.95 | 122.24 | 5.95 |