- 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) | 14.07 | 46.56 | 8.99 | 1.01 | 17.44 | -2.88 | 6.47 | -31.75 | -8.23 | 90.25 | -14.64 | 3.51 | 1.05 | 41.89 | -81.08 | 95.67 | -16.42 | 7.87 |
23Q3 (19) | 9.60 | -11.11 | 11.89 | 0.86 | 6.17 | 0.0 | 9.48 | 12.46 | -10.65 | 105.73 | -5.71 | 0.2 | 0.74 | -72.49 | -73.85 | 114.46 | -2.89 | 1.03 |
23Q2 (18) | 10.80 | -44.76 | 52.54 | 0.81 | -13.83 | -6.9 | 8.43 | 80.9 | -34.45 | 112.13 | 16.31 | 7.29 | 2.69 | -57.97 | -50.37 | 117.87 | 24.51 | 5.3 |
23Q1 (17) | 19.55 | 51.43 | 208.85 | 0.94 | -9.62 | 23.68 | 4.66 | -33.9 | -67.57 | 96.41 | 10.57 | -19.65 | 6.40 | 15.32 | -7.78 | 94.67 | 6.74 | -25.7 |
22Q4 (16) | 12.91 | 50.47 | 59.78 | 1.04 | 20.93 | 57.58 | 7.05 | -33.55 | -37.44 | 87.19 | -17.37 | -36.58 | 5.55 | 96.11 | -32.73 | 88.69 | -21.71 | -36.88 |
22Q3 (15) | 8.58 | 21.19 | 101.88 | 0.86 | -1.15 | 32.31 | 10.61 | -17.5 | -50.42 | 105.52 | 0.97 | -24.63 | 2.83 | -47.79 | -84.26 | 113.29 | 1.21 | -21.01 |
22Q2 (14) | 7.08 | 11.85 | 23.99 | 0.87 | 14.47 | -24.35 | 12.86 | -10.51 | -19.27 | 104.51 | -12.9 | 32.17 | 5.42 | -21.9 | -48.63 | 111.94 | -12.14 | 32.55 |
22Q1 (13) | 6.33 | -21.66 | 18.76 | 0.76 | 15.15 | 4.11 | 14.37 | 27.51 | -15.87 | 119.99 | -12.73 | -4.15 | 6.94 | -15.88 | 15.86 | 127.41 | -9.32 | -6.5 |
21Q4 (12) | 8.08 | 90.12 | 37.41 | 0.66 | 1.54 | -7.04 | 11.27 | -47.34 | -27.15 | 137.49 | -1.79 | 7.49 | 8.25 | -54.12 | 90.09 | 140.51 | -2.03 | 1.06 |
21Q3 (11) | 4.25 | -25.57 | -38.76 | 0.65 | -43.48 | -4.41 | 21.40 | 34.34 | 63.23 | 140.00 | 77.06 | 4.86 | 17.98 | 70.43 | 220.5 | 143.42 | 69.83 | 1.72 |
21Q2 (10) | 5.71 | 7.13 | -26.42 | 1.15 | 57.53 | 33.72 | 15.93 | -6.73 | 35.92 | 79.07 | -36.83 | -25.19 | 10.55 | 76.13 | -15.67 | 84.45 | -38.03 | -19.5 |
21Q1 (9) | 5.33 | -9.35 | 5.54 | 0.73 | 2.82 | -5.19 | 17.08 | 10.41 | -5.27 | 125.18 | -2.13 | 6.3 | 5.99 | 38.02 | -51.46 | 136.27 | -1.99 | 10.39 |
20Q4 (8) | 5.88 | -15.27 | 13.29 | 0.71 | 4.41 | -17.44 | 15.47 | 18.0 | -11.7 | 127.91 | -4.19 | 20.54 | 4.34 | -22.64 | -20.07 | 139.03 | -1.4 | 17.62 |
20Q3 (7) | 6.94 | -10.57 | -6.34 | 0.68 | -20.93 | -12.82 | 13.11 | 11.86 | 6.76 | 133.51 | 26.31 | 14.59 | 5.61 | -55.16 | -41.19 | 141.00 | 34.4 | 18.25 |
20Q2 (6) | 7.76 | 53.66 | -8.81 | 0.86 | 11.69 | 3.61 | 11.72 | -35.0 | 9.64 | 105.70 | -10.24 | -3.79 | 12.51 | 1.38 | -38.86 | 104.91 | -15.01 | 4.82 |
20Q1 (5) | 5.05 | -2.7 | -15.83 | 0.77 | -10.47 | 5.48 | 18.03 | 2.91 | 18.93 | 117.76 | 10.98 | -5.05 | 12.34 | 127.26 | -60.18 | 123.44 | 4.43 | 14.1 |
19Q4 (4) | 5.19 | -29.96 | 0.0 | 0.86 | 10.26 | 0.0 | 17.52 | 42.67 | 0.0 | 106.11 | -8.93 | 0.0 | 5.43 | -43.08 | 0.0 | 118.20 | -0.87 | 0.0 |
19Q3 (3) | 7.41 | -12.93 | 0.0 | 0.78 | -6.02 | 0.0 | 12.28 | 14.87 | 0.0 | 116.51 | 6.05 | 0.0 | 9.54 | -53.37 | 0.0 | 119.24 | 19.13 | 0.0 |
19Q2 (2) | 8.51 | 41.83 | 0.0 | 0.83 | 13.7 | 0.0 | 10.69 | -29.49 | 0.0 | 109.86 | -11.42 | 0.0 | 20.46 | -33.98 | 0.0 | 100.09 | -7.49 | 0.0 |
19Q1 (1) | 6.00 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 15.16 | 0.0 | 0.0 | 124.02 | 0.0 | 0.0 | 30.99 | 0.0 | 0.0 | 108.19 | 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) | 67.37 | 42.49 | 3.76 | 19.75 | 5.42 | -29.79 | 96.98 | -16.48 | 5.08 | -25.95 | 97.32 | -16.81 |
2022 (9) | 47.28 | 91.73 | 3.14 | 15.87 | 7.72 | -47.84 | 116.12 | -13.87 | 6.86 | 16.27 | 116.98 | -18.61 |
2021 (8) | 24.66 | 54.71 | 2.71 | -9.67 | 14.80 | -35.4 | 134.82 | 10.94 | 5.90 | -7.81 | 143.72 | 4.12 |
2020 (7) | 15.94 | -18.42 | 3.00 | -0.66 | 22.91 | 22.64 | 121.52 | 0.4 | 6.40 | -63.76 | 138.03 | 13.08 |
2019 (6) | 19.54 | -58.27 | 3.02 | -22.56 | 18.68 | 139.79 | 121.04 | 29.37 | 17.66 | 5.12 | 122.06 | 44.36 |
2018 (5) | 46.83 | 37.69 | 3.90 | 15.04 | 7.79 | -27.4 | 93.56 | -13.12 | 16.80 | 129.51 | 84.55 | -23.9 |
2017 (4) | 34.01 | 17.24 | 3.39 | 4.31 | 10.73 | -14.71 | 107.69 | -4.11 | 7.32 | 271.57 | 111.10 | -9.62 |
2016 (3) | 29.01 | 12.4 | 3.25 | 19.49 | 12.58 | -11.03 | 112.31 | -16.44 | 1.97 | -75.38 | 122.92 | -12.54 |
2015 (2) | 25.81 | -14.34 | 2.72 | -27.85 | 14.14 | 16.76 | 134.41 | 38.84 | 8.00 | 18.52 | 140.55 | 37.56 |
2014 (1) | 30.13 | -20.77 | 3.77 | -14.32 | 12.11 | 26.15 | 96.81 | 16.68 | 6.75 | 272.93 | 102.17 | 12.57 |