- 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) | 1.22 | 19.61 | -2.4 | 2.58 | 17.81 | 25.24 | 74.71 | -16.21 | 2.58 | 35.22 | -15.15 | -20.15 | 22.68 | -10.78 | -33.68 | 87.24 | -17.11 | 5.44 |
23Q3 (19) | 1.02 | -1.92 | -15.7 | 2.19 | 7.88 | -13.44 | 89.16 | 1.69 | 18.94 | 41.51 | -7.49 | 15.59 | 25.42 | -4.62 | -22.83 | 105.25 | -0.61 | 35.04 |
23Q2 (18) | 1.04 | -13.33 | -8.77 | 2.03 | 4.64 | -21.62 | 87.68 | 15.23 | 9.94 | 44.87 | -4.31 | 27.54 | 26.65 | -6.59 | -23.27 | 105.90 | 12.12 | 32.04 |
23Q1 (17) | 1.20 | -4.0 | -3.23 | 1.94 | -5.83 | -27.07 | 76.09 | 4.48 | 3.91 | 46.89 | 6.3 | 37.23 | 28.53 | -16.58 | -21.3 | 94.45 | 14.15 | 32.75 |
22Q4 (16) | 1.25 | 3.31 | -13.19 | 2.06 | -18.58 | -32.46 | 72.83 | -2.84 | 15.64 | 44.11 | 22.83 | 47.67 | 34.20 | 3.83 | -8.19 | 82.74 | 6.16 | 48.81 |
22Q3 (15) | 1.21 | 6.14 | -14.79 | 2.53 | -2.32 | -25.59 | 74.96 | -6.01 | 16.69 | 35.91 | 2.08 | 34.04 | 32.94 | -5.15 | -9.8 | 77.94 | -2.82 | 43.01 |
22Q2 (14) | 1.14 | -8.06 | -27.39 | 2.59 | -2.63 | -38.77 | 79.75 | 8.9 | 37.67 | 35.18 | 2.96 | 63.48 | 34.73 | -4.19 | 21.86 | 80.20 | 12.72 | 57.41 |
22Q1 (13) | 1.24 | -13.89 | 9.73 | 2.66 | -12.79 | -17.9 | 73.23 | 16.28 | -8.71 | 34.17 | 14.4 | 21.56 | 36.25 | -2.68 | 5.72 | 71.15 | 27.97 | -3.9 |
21Q4 (12) | 1.44 | 1.41 | 17.07 | 3.05 | -10.29 | -9.76 | 62.98 | -1.96 | -14.88 | 29.87 | 11.5 | 11.0 | 37.25 | 2.0 | 36.9 | 55.60 | 2.02 | -24.55 |
21Q3 (11) | 1.42 | -9.55 | 19.33 | 3.40 | -19.62 | 9.32 | 64.24 | 10.89 | -16.11 | 26.79 | 24.49 | -8.44 | 36.52 | 28.14 | 16.79 | 54.50 | 6.97 | -26.91 |
21Q2 (10) | 1.57 | 38.94 | 58.59 | 4.23 | 30.56 | 33.44 | 57.93 | -27.79 | -37.28 | 21.52 | -23.44 | -24.97 | 28.50 | -16.89 | -22.39 | 50.95 | -31.19 | -39.58 |
21Q1 (9) | 1.13 | -8.13 | 10.78 | 3.24 | -4.14 | -7.16 | 80.22 | 8.42 | -10.39 | 28.11 | 4.46 | 7.83 | 34.29 | 26.02 | -11.85 | 74.04 | 0.47 | -3.46 |
20Q4 (8) | 1.23 | 3.36 | -22.64 | 3.38 | 8.68 | -24.89 | 73.99 | -3.38 | 29.29 | 26.91 | -8.03 | 33.22 | 27.21 | -12.98 | -15.97 | 73.69 | -1.18 | 63.57 |
20Q3 (7) | 1.19 | 20.2 | -8.46 | 3.11 | -1.89 | -31.19 | 76.58 | -17.09 | 9.17 | 29.26 | 2.02 | 45.5 | 31.27 | -14.84 | 0.51 | 74.57 | -11.56 | 26.07 |
20Q2 (6) | 0.99 | -2.94 | -13.91 | 3.17 | -9.17 | -25.76 | 92.36 | 3.17 | 16.37 | 28.68 | 10.01 | 34.58 | 36.72 | -5.6 | 11.27 | 84.32 | 9.95 | 24.59 |
20Q1 (5) | 1.02 | -35.85 | -19.05 | 3.49 | -22.44 | -15.7 | 89.52 | 56.42 | 24.33 | 26.07 | 29.06 | 18.66 | 38.90 | 20.14 | 10.42 | 76.69 | 70.23 | 30.56 |
19Q4 (4) | 1.59 | 22.31 | 0.0 | 4.50 | -0.44 | 0.0 | 57.23 | -18.42 | 0.0 | 20.20 | 0.45 | 0.0 | 32.38 | 4.08 | 0.0 | 45.05 | -23.84 | 0.0 |
19Q3 (3) | 1.30 | 13.04 | 0.0 | 4.52 | 5.85 | 0.0 | 70.15 | -11.62 | 0.0 | 20.11 | -5.63 | 0.0 | 31.11 | -5.73 | 0.0 | 59.15 | -12.6 | 0.0 |
19Q2 (2) | 1.15 | -8.73 | 0.0 | 4.27 | 3.14 | 0.0 | 79.37 | 10.24 | 0.0 | 21.31 | -3.0 | 0.0 | 33.00 | -6.33 | 0.0 | 67.68 | 15.22 | 0.0 |
19Q1 (1) | 1.26 | 0.0 | 0.0 | 4.14 | 0.0 | 0.0 | 72.00 | 0.0 | 0.0 | 21.97 | 0.0 | 0.0 | 35.23 | 0.0 | 0.0 | 58.74 | 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) | 4.60 | -21.5 | 8.88 | -11.47 | 79.27 | 27.18 | 41.09 | 12.88 | 29.06 | -8.76 | 91.29 | 36.5 |
2022 (9) | 5.86 | 7.52 | 10.03 | -23.38 | 62.33 | -6.91 | 36.40 | 30.51 | 31.85 | 2.21 | 66.88 | 4.99 |
2021 (8) | 5.45 | 13.78 | 13.09 | -8.2 | 66.96 | -12.21 | 27.89 | 8.99 | 31.16 | -12.05 | 63.70 | -4.1 |
2020 (7) | 4.79 | -8.24 | 14.26 | -15.12 | 76.27 | 8.99 | 25.59 | 17.76 | 35.43 | -2.37 | 66.42 | 19.85 |
2019 (6) | 5.22 | -22.67 | 16.80 | 47.37 | 69.98 | 29.38 | 21.73 | -32.16 | 36.29 | -0.6 | 55.42 | 11.71 |
2018 (5) | 6.75 | -10.95 | 11.40 | 36.2 | 54.09 | 12.27 | 32.03 | -26.52 | 36.51 | -12.05 | 49.61 | -1.29 |
2017 (4) | 7.58 | -7.11 | 8.37 | -7.21 | 48.18 | 7.64 | 43.59 | 7.71 | 41.51 | -4.22 | 50.26 | 19.98 |
2016 (3) | 8.16 | 26.32 | 9.02 | -6.91 | 44.76 | -20.81 | 40.47 | 7.49 | 43.34 | -7.02 | 41.89 | -11.92 |
2015 (2) | 6.46 | -1.22 | 9.69 | -7.45 | 56.52 | 1.34 | 37.65 | 8.0 | 46.61 | 13.57 | 47.56 | -4.09 |
2014 (1) | 6.54 | -0.46 | 10.47 | 12.1 | 55.77 | 0.31 | 34.86 | -10.8 | 41.04 | -1.91 | 49.59 | -6.13 |