- 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) | 1.76 | 0.57 | 10.69 | 0.87 | 4.82 | 16.0 | 51.79 | -0.48 | -9.73 | 104.43 | -5.07 | -13.45 | 39.47 | 1.31 | 17.23 | 116.75 | -5.15 | -19.13 |
23Q3 (19) | 1.75 | -9.79 | -0.57 | 0.83 | 5.06 | 1.22 | 52.04 | 11.13 | 0.87 | 110.01 | -5.02 | -0.57 | 38.96 | -0.31 | 14.52 | 123.09 | -0.39 | -3.99 |
23Q2 (18) | 1.94 | 21.25 | 7.78 | 0.79 | 14.49 | 2.6 | 46.83 | -17.52 | -7.25 | 115.83 | -12.67 | -2.51 | 39.08 | -9.35 | -17.69 | 123.57 | -15.54 | 1.44 |
23Q1 (17) | 1.60 | 0.63 | -8.05 | 0.69 | -8.0 | -19.77 | 56.78 | -1.03 | 8.63 | 132.63 | 9.92 | 25.08 | 43.11 | 28.04 | -18.0 | 146.30 | 1.34 | 38.36 |
22Q4 (16) | 1.59 | -9.66 | -5.36 | 0.75 | -8.54 | -35.9 | 57.37 | 11.2 | 5.63 | 120.66 | 9.06 | 55.01 | 33.67 | -1.03 | -24.12 | 144.36 | 12.6 | 64.46 |
22Q3 (15) | 1.76 | -2.22 | -3.3 | 0.82 | 6.49 | -39.26 | 51.59 | 2.18 | 3.16 | 110.64 | -6.88 | 64.47 | 34.02 | -28.35 | -20.63 | 128.21 | 5.25 | 72.28 |
22Q2 (14) | 1.80 | 3.45 | -10.0 | 0.77 | -10.47 | -41.22 | 50.49 | -3.41 | 11.09 | 118.81 | 12.04 | 70.97 | 47.48 | -9.68 | 3.89 | 121.82 | 15.21 | 75.94 |
22Q1 (13) | 1.74 | 3.57 | -8.42 | 0.86 | -26.5 | -32.28 | 52.27 | -3.76 | 9.37 | 106.04 | 36.23 | 48.1 | 52.57 | 18.48 | 26.07 | 105.74 | 20.46 | 36.11 |
21Q4 (12) | 1.68 | -7.69 | -17.24 | 1.17 | -13.33 | -12.69 | 54.31 | 8.6 | 21.28 | 77.84 | 15.71 | 14.37 | 44.37 | 3.52 | 48.2 | 87.78 | 17.95 | 5.89 |
21Q3 (11) | 1.82 | -9.0 | -20.87 | 1.35 | 3.05 | 31.07 | 50.01 | 10.03 | 26.51 | 67.27 | -3.19 | -23.68 | 42.86 | -6.21 | 60.1 | 74.42 | 7.48 | -26.24 |
21Q2 (10) | 2.00 | 5.26 | 110.53 | 1.31 | 3.15 | 142.59 | 45.45 | -4.9 | -52.7 | 69.49 | -2.95 | -58.58 | 45.70 | 9.59 | -20.54 | 69.24 | -10.88 | -66.45 |
21Q1 (9) | 1.90 | -6.4 | 1.6 | 1.27 | -5.22 | 8.55 | 47.79 | 6.72 | -2.03 | 71.60 | 5.2 | -7.78 | 41.70 | 39.28 | 32.38 | 77.69 | -6.28 | -18.15 |
20Q4 (8) | 2.03 | -11.74 | 23.78 | 1.34 | 30.1 | 30.1 | 44.78 | 13.28 | -19.52 | 68.06 | -22.78 | -23.2 | 29.94 | 11.84 | -20.56 | 82.90 | -17.84 | -22.21 |
20Q3 (7) | 2.30 | 142.11 | 41.1 | 1.03 | 90.74 | 10.75 | 39.53 | -58.86 | -29.26 | 88.14 | -47.47 | -9.85 | 26.77 | -53.45 | -40.71 | 100.90 | -51.1 | -7.0 |
20Q2 (6) | 0.95 | -49.2 | -39.1 | 0.54 | -53.85 | -44.9 | 96.09 | 96.99 | 65.1 | 167.78 | 116.1 | 80.0 | 57.51 | 82.57 | 18.38 | 206.36 | 117.4 | 100.68 |
20Q1 (5) | 1.87 | 14.02 | 9.36 | 1.17 | 13.59 | 2.63 | 48.78 | -12.33 | -8.38 | 77.64 | -12.39 | -2.97 | 31.50 | -16.42 | -35.25 | 94.92 | -10.93 | 12.19 |
19Q4 (4) | 1.64 | 0.61 | 0.0 | 1.03 | 10.75 | 0.0 | 55.64 | -0.43 | 0.0 | 88.62 | -9.36 | 0.0 | 37.69 | -16.52 | 0.0 | 106.57 | -1.78 | 0.0 |
19Q3 (3) | 1.63 | 4.49 | 0.0 | 0.93 | -5.1 | 0.0 | 55.88 | -3.99 | 0.0 | 97.77 | 4.89 | 0.0 | 45.15 | -7.06 | 0.0 | 108.50 | 5.51 | 0.0 |
19Q2 (2) | 1.56 | -8.77 | 0.0 | 0.98 | -14.04 | 0.0 | 58.20 | 9.32 | 0.0 | 93.21 | 16.48 | 0.0 | 48.58 | -0.14 | 0.0 | 102.83 | 21.53 | 0.0 |
19Q1 (1) | 1.71 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 53.24 | 0.0 | 0.0 | 80.02 | 0.0 | 0.0 | 48.65 | 0.0 | 0.0 | 84.61 | 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) | 6.50 | 0.93 | 3.21 | -9.07 | 56.15 | -0.97 | 113.54 | 9.96 | 36.64 | -13.81 | 133.05 | 13.28 |
2022 (9) | 6.44 | -16.58 | 3.53 | -29.96 | 56.70 | 19.95 | 103.26 | 42.51 | 42.51 | 9.73 | 117.45 | 45.02 |
2021 (8) | 7.72 | 21.38 | 5.04 | 18.31 | 47.27 | -17.66 | 72.46 | -15.52 | 38.74 | 5.85 | 80.99 | -24.01 |
2020 (7) | 6.36 | -5.78 | 4.26 | 1.43 | 57.41 | 6.12 | 85.77 | -1.39 | 36.60 | -17.01 | 106.58 | 9.91 |
2019 (6) | 6.75 | -5.86 | 4.20 | -15.32 | 54.10 | 6.2 | 86.98 | 18.28 | 44.10 | -4.21 | 96.97 | 23.62 |
2018 (5) | 7.17 | -0.69 | 4.96 | -3.69 | 50.94 | 0.83 | 73.54 | 3.77 | 46.04 | 10.46 | 78.44 | -1.59 |
2017 (4) | 7.22 | -2.56 | 5.15 | 4.67 | 50.52 | 2.58 | 70.87 | -4.47 | 41.68 | 32.4 | 79.71 | -13.32 |
2016 (3) | 7.41 | -2.63 | 4.92 | 8.37 | 49.25 | 2.73 | 74.19 | -7.7 | 31.48 | -14.87 | 91.96 | 0.68 |
2015 (2) | 7.61 | -10.99 | 4.54 | -10.81 | 47.94 | 12.3 | 80.38 | 12.03 | 36.98 | -9.07 | 91.34 | 23.82 |
2014 (1) | 8.55 | -10.84 | 5.09 | -8.29 | 42.69 | 12.11 | 71.75 | 9.18 | 40.67 | 25.56 | 73.77 | 3.32 |