- 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) | 1.67 | 18.44 | 119.74 | 0.73 | 58.7 | 65.91 | 54.50 | -15.77 | -54.22 | 125.00 | -37.01 | -38.91 | 24.08 | -40.6 | -50.62 | 155.42 | -30.18 | -43.46 |
23Q3 (19) | 1.41 | 11.02 | 113.64 | 0.46 | 31.43 | 70.37 | 64.70 | -9.67 | -53.16 | 198.45 | -24.14 | -41.67 | 40.54 | -33.94 | -47.72 | 222.61 | -18.12 | -44.46 |
23Q2 (18) | 1.27 | -1.55 | 81.43 | 0.35 | -16.67 | 59.09 | 71.63 | 1.55 | -44.93 | 261.61 | 22.11 | -35.57 | 61.37 | 15.95 | -40.71 | 271.87 | 17.26 | -37.15 |
23Q1 (17) | 1.29 | 69.74 | 4.03 | 0.42 | -4.55 | 13.51 | 70.54 | -40.75 | -3.61 | 214.24 | 4.71 | -13.05 | 52.93 | 8.55 | -25.66 | 231.86 | -15.66 | -6.65 |
22Q4 (16) | 0.76 | 15.15 | -51.59 | 0.44 | 62.96 | -12.0 | 119.05 | -13.81 | 105.58 | 204.61 | -39.86 | 11.69 | 48.76 | -37.12 | 22.76 | 274.90 | -31.42 | 36.5 |
22Q3 (15) | 0.66 | -5.71 | -51.82 | 0.27 | 22.73 | -10.0 | 138.12 | 6.18 | 107.73 | 340.23 | -16.2 | 13.87 | 77.54 | -25.09 | 78.05 | 400.82 | -7.34 | 24.58 |
22Q2 (14) | 0.70 | -43.55 | -70.34 | 0.22 | -40.54 | -37.14 | 130.08 | 77.75 | 237.87 | 406.01 | 64.78 | 57.37 | 103.51 | 45.38 | 99.1 | 432.58 | 74.16 | 76.92 |
22Q1 (13) | 1.24 | -21.02 | -56.49 | 0.37 | -26.0 | -5.13 | 73.18 | 26.37 | 129.19 | 246.40 | 34.5 | 4.26 | 71.20 | 79.25 | 29.97 | 248.38 | 23.33 | 16.34 |
21Q4 (12) | 1.57 | 14.6 | -41.64 | 0.50 | 66.67 | -18.03 | 57.91 | -12.9 | 71.48 | 183.20 | -38.69 | 22.9 | 39.72 | -8.79 | 33.33 | 201.39 | -37.4 | 31.6 |
21Q3 (11) | 1.37 | -41.95 | -44.08 | 0.30 | -14.29 | -60.53 | 66.49 | 72.7 | 78.88 | 298.80 | 15.81 | 148.5 | 43.55 | -16.23 | 246.46 | 321.73 | 31.58 | 122.13 |
21Q2 (10) | 2.36 | -17.19 | -3.67 | 0.35 | -10.26 | -10.26 | 38.50 | 20.58 | 3.86 | 258.00 | 9.16 | 9.92 | 51.99 | -5.09 | 297.17 | 244.51 | 14.53 | -5.48 |
21Q1 (9) | 2.85 | 5.95 | 17.77 | 0.39 | -36.07 | -7.14 | 31.93 | -5.45 | -15.24 | 236.34 | 58.55 | 10.0 | 54.78 | 83.89 | 107.5 | 213.49 | 39.51 | -5.59 |
20Q4 (8) | 2.69 | 9.8 | -7.24 | 0.61 | -19.74 | 17.31 | 33.77 | -9.15 | 7.48 | 149.06 | 23.97 | -14.9 | 29.79 | 136.99 | 4.49 | 153.03 | 5.65 | -14.06 |
20Q3 (7) | 2.45 | 0.0 | -8.58 | 0.76 | 94.87 | 76.74 | 37.17 | 0.27 | 9.55 | 120.24 | -48.77 | -43.12 | 12.57 | -3.97 | -47.91 | 144.84 | -44.01 | -34.52 |
20Q2 (6) | 2.45 | 1.24 | -14.04 | 0.39 | -7.14 | -7.14 | 37.07 | -1.59 | 15.95 | 234.71 | 9.24 | 7.08 | 13.09 | -50.42 | -47.32 | 258.69 | 14.4 | 14.3 |
20Q1 (5) | 2.42 | -16.55 | -15.68 | 0.42 | -19.23 | -10.64 | 37.67 | 19.89 | 18.76 | 214.85 | 22.66 | 11.38 | 26.40 | -7.4 | 1.77 | 226.12 | 26.98 | 13.81 |
19Q4 (4) | 2.90 | 8.21 | 0.0 | 0.52 | 20.93 | 0.0 | 31.42 | -7.4 | 0.0 | 175.16 | -17.14 | 0.0 | 28.51 | 18.15 | 0.0 | 178.07 | -19.5 | 0.0 |
19Q3 (3) | 2.68 | -5.96 | 0.0 | 0.43 | 2.38 | 0.0 | 33.93 | 6.13 | 0.0 | 211.40 | -3.55 | 0.0 | 24.13 | -2.9 | 0.0 | 221.20 | -2.26 | 0.0 |
19Q2 (2) | 2.85 | -0.7 | 0.0 | 0.42 | -10.64 | 0.0 | 31.97 | 0.79 | 0.0 | 219.19 | 13.63 | 0.0 | 24.85 | -4.2 | 0.0 | 226.32 | 13.91 | 0.0 |
19Q1 (1) | 2.87 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 31.72 | 0.0 | 0.0 | 192.90 | 0.0 | 0.0 | 25.94 | 0.0 | 0.0 | 198.68 | 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) | 4.76 | 17.24 | 2.04 | 31.61 | 76.68 | -14.77 | 178.51 | -24.41 | 45.17 | -31.6 | 210.02 | -19.25 |
2022 (9) | 4.06 | -31.3 | 1.55 | -2.52 | 89.97 | 45.7 | 236.15 | 2.75 | 66.04 | 1.71 | 260.09 | 14.75 |
2021 (8) | 5.91 | -29.64 | 1.59 | -23.92 | 61.75 | 42.05 | 229.84 | 31.81 | 64.93 | 87.28 | 226.66 | 23.75 |
2020 (7) | 8.40 | -16.42 | 2.09 | 12.37 | 43.47 | 19.72 | 174.37 | -11.17 | 34.67 | 17.85 | 183.16 | -9.85 |
2019 (6) | 10.05 | 3.82 | 1.86 | 7.51 | 36.31 | -3.71 | 196.29 | -6.83 | 29.42 | 73.98 | 203.18 | -12.23 |
2018 (5) | 9.68 | 8.64 | 1.73 | 8.12 | 37.71 | -7.91 | 210.69 | -7.76 | 16.91 | 33.15 | 231.49 | -9.81 |
2017 (4) | 8.91 | -13.75 | 1.60 | -4.19 | 40.95 | 15.94 | 228.42 | 4.53 | 12.70 | 19.14 | 256.68 | 5.55 |
2016 (3) | 10.33 | -4.62 | 1.67 | -14.8 | 35.32 | 4.81 | 218.53 | 17.5 | 10.66 | 48.47 | 243.19 | 14.43 |
2015 (2) | 10.83 | 24.2 | 1.96 | 1.55 | 33.70 | -19.53 | 185.99 | -1.51 | 7.18 | -18.32 | 212.52 | -4.24 |
2014 (1) | 8.72 | -4.07 | 1.93 | -15.35 | 41.88 | 4.26 | 188.84 | 17.91 | 8.79 | -28.48 | 221.93 | 18.03 |