- 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) | 0.89 | -35.51 | -34.07 | 0.65 | -13.33 | 10.17 | 102.70 | 56.27 | 51.92 | 140.08 | 15.12 | -9.94 | 71.72 | 29.32 | 41.1 | 171.05 | 29.64 | -0.73 |
23Q3 (19) | 1.38 | 14.05 | 20.0 | 0.75 | 36.36 | 66.67 | 65.72 | -12.9 | -17.04 | 121.68 | -26.91 | -39.7 | 55.46 | 15.13 | 2.74 | 131.94 | -31.9 | -41.88 |
23Q2 (18) | 1.21 | 11.01 | -2.42 | 0.55 | 14.58 | 27.91 | 75.45 | -9.87 | 3.07 | 166.47 | -12.25 | -20.72 | 48.17 | -15.7 | -11.11 | 193.74 | -10.43 | -15.39 |
23Q1 (17) | 1.09 | -19.26 | -0.91 | 0.48 | -18.64 | 14.29 | 83.71 | 23.83 | 1.1 | 189.72 | 21.98 | -12.11 | 57.14 | 12.41 | -25.74 | 216.30 | 25.53 | -2.44 |
22Q4 (16) | 1.35 | 17.39 | 0.75 | 0.59 | 31.11 | -6.35 | 67.60 | -14.67 | -0.75 | 155.54 | -22.92 | 8.23 | 50.83 | -5.84 | -16.55 | 172.31 | -24.1 | 14.17 |
22Q3 (15) | 1.15 | -7.26 | -5.74 | 0.45 | 4.65 | -21.05 | 79.22 | 8.22 | 6.16 | 201.78 | -3.91 | 26.48 | 53.98 | -0.39 | -9.9 | 227.02 | -0.86 | 30.29 |
22Q2 (14) | 1.24 | 12.73 | 7.83 | 0.43 | 2.38 | -25.86 | 73.20 | -11.59 | -7.6 | 209.98 | -2.73 | 33.24 | 54.19 | -29.58 | 11.48 | 228.99 | 3.28 | 21.67 |
22Q1 (13) | 1.10 | -17.91 | 11.11 | 0.42 | -33.33 | -23.64 | 82.80 | 21.57 | -10.2 | 215.87 | 50.21 | 31.38 | 76.95 | 26.33 | 74.61 | 221.72 | 46.91 | 4.37 |
21Q4 (12) | 1.34 | 9.84 | 31.37 | 0.63 | 10.53 | 8.62 | 68.11 | -8.72 | -23.43 | 143.71 | -9.92 | -8.01 | 60.91 | 1.67 | 53.23 | 150.92 | -13.38 | -26.53 |
21Q3 (11) | 1.22 | 6.09 | 20.79 | 0.57 | -1.72 | 7.55 | 74.62 | -5.81 | -16.97 | 159.54 | 1.23 | -7.55 | 59.91 | 23.25 | 44.4 | 174.24 | -7.42 | -21.14 |
21Q2 (10) | 1.15 | 16.16 | 16.16 | 0.58 | 5.45 | 34.88 | 79.22 | -14.08 | -13.42 | 157.60 | -4.08 | -25.27 | 48.61 | 10.3 | -15.45 | 188.21 | -11.41 | -23.15 |
21Q1 (9) | 0.99 | -2.94 | 15.12 | 0.55 | -5.17 | 34.15 | 92.20 | 3.65 | -12.52 | 164.31 | 5.18 | -25.18 | 44.07 | 10.87 | -31.94 | 212.44 | 3.41 | -18.37 |
20Q4 (8) | 1.02 | 0.99 | -10.53 | 0.58 | 9.43 | -1.69 | 88.95 | -1.02 | 10.95 | 156.22 | -9.47 | 0.48 | 39.75 | -4.19 | -21.07 | 205.43 | -7.02 | 10.86 |
20Q3 (7) | 1.01 | 2.02 | -14.41 | 0.53 | 23.26 | -5.36 | 89.87 | -1.78 | 16.35 | 172.56 | -18.18 | 6.92 | 41.49 | -27.83 | -16.42 | 220.94 | -9.78 | 16.9 |
20Q2 (6) | 0.99 | 15.12 | -21.43 | 0.43 | 4.88 | -17.31 | 91.50 | -13.19 | 26.35 | 210.89 | -3.97 | 19.99 | 57.49 | -11.21 | 14.02 | 244.90 | -5.9 | 23.84 |
20Q1 (5) | 0.86 | -24.56 | -14.0 | 0.41 | -30.51 | -16.33 | 105.40 | 31.47 | 15.34 | 219.61 | 41.25 | 18.08 | 64.75 | 28.57 | 15.38 | 260.26 | 40.45 | 17.63 |
19Q4 (4) | 1.14 | -3.39 | 0.0 | 0.59 | 5.36 | 0.0 | 80.17 | 3.79 | 0.0 | 155.48 | -3.66 | 0.0 | 50.36 | 1.45 | 0.0 | 185.30 | -1.96 | 0.0 |
19Q3 (3) | 1.18 | -6.35 | 0.0 | 0.56 | 7.69 | 0.0 | 77.24 | 6.66 | 0.0 | 161.39 | -8.18 | 0.0 | 49.64 | -1.55 | 0.0 | 189.00 | -4.43 | 0.0 |
19Q2 (2) | 1.26 | 26.0 | 0.0 | 0.52 | 6.12 | 0.0 | 72.42 | -20.75 | 0.0 | 175.76 | -5.5 | 0.0 | 50.42 | -10.16 | 0.0 | 197.76 | -10.62 | 0.0 |
19Q1 (1) | 1.00 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 91.38 | 0.0 | 0.0 | 185.99 | 0.0 | 0.0 | 56.12 | 0.0 | 0.0 | 221.25 | 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) | 4.12 | -14.88 | 2.34 | 11.96 | 88.51 | 17.31 | 156.11 | -10.8 | 63.43 | -12.15 | 181.18 | 1.63 |
2022 (9) | 4.84 | 6.84 | 2.09 | -5.43 | 75.45 | -6.31 | 175.02 | 5.85 | 72.20 | 13.02 | 178.27 | -2.05 |
2021 (8) | 4.53 | 20.48 | 2.21 | 3.76 | 80.53 | -17.07 | 165.35 | -3.67 | 63.88 | 27.33 | 182.01 | -16.73 |
2020 (7) | 3.76 | -5.76 | 2.13 | -7.39 | 97.11 | 6.03 | 171.65 | 8.38 | 50.17 | 6.16 | 218.59 | 7.83 |
2019 (6) | 3.99 | -11.92 | 2.30 | -10.85 | 91.59 | 13.71 | 158.38 | 11.87 | 47.26 | -2.54 | 202.72 | 16.75 |
2018 (5) | 4.53 | 24.79 | 2.58 | 26.47 | 80.55 | -19.79 | 141.58 | -20.83 | 48.49 | -34.87 | 173.64 | -15.21 |
2017 (4) | 3.63 | 7.08 | 2.04 | -4.67 | 100.43 | -6.84 | 178.82 | 4.72 | 74.45 | 6.34 | 204.80 | -1.8 |
2016 (3) | 3.39 | 12.25 | 2.14 | 8.08 | 107.80 | -10.67 | 170.76 | -7.53 | 70.01 | 19.49 | 208.56 | -15.48 |
2015 (2) | 3.02 | 13.53 | 1.98 | -3.88 | 120.68 | -12.03 | 184.67 | 4.27 | 58.59 | 16.43 | 246.76 | -6.52 |
2014 (1) | 2.66 | 0.38 | 2.06 | -14.52 | 137.19 | -0.41 | 177.10 | 16.94 | 50.32 | 3.9 | 263.98 | 9.64 |