- 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) | 2.71 | -6.55 | 0.0 | 0.08 | -33.33 | -66.67 | 33.56 | 6.91 | -0.24 | 1100.88 | 44.63 | 186.31 | 65.14 | -1.69 | -38.14 | 1069.30 | 47.23 | 241.82 |
23Q3 (19) | 2.90 | 6.23 | 6.23 | 0.12 | -14.29 | -57.14 | 31.39 | -5.74 | -5.74 | 761.16 | 19.34 | 137.6 | 66.26 | -21.48 | -36.82 | 726.28 | 23.79 | 191.94 |
23Q2 (18) | 2.73 | 0.37 | -5.54 | 0.14 | -17.65 | -51.72 | 33.30 | -0.33 | 5.82 | 637.80 | 16.13 | 101.0 | 84.39 | -20.36 | -23.33 | 586.70 | 23.09 | 145.77 |
23Q1 (17) | 2.72 | 0.37 | 63.86 | 0.17 | -29.17 | -50.0 | 33.41 | -0.68 | -38.97 | 549.20 | 42.83 | 102.76 | 105.96 | 0.62 | -1.12 | 476.65 | 52.37 | 118.21 |
22Q4 (16) | 2.71 | -0.73 | 73.72 | 0.24 | -14.29 | -46.67 | 33.64 | 1.02 | -42.51 | 384.50 | 20.02 | 92.08 | 105.31 | 0.41 | 14.45 | 312.83 | 25.75 | 87.68 |
22Q3 (15) | 2.73 | -5.54 | 72.78 | 0.28 | -3.45 | -31.71 | 33.30 | 5.82 | -42.36 | 320.36 | 0.96 | 43.63 | 104.88 | -4.72 | -0.28 | 248.78 | 4.21 | 41.63 |
22Q2 (14) | 2.89 | 74.1 | 40.98 | 0.29 | -14.71 | -36.96 | 31.47 | -42.51 | -29.2 | 317.32 | 17.15 | 60.17 | 110.07 | 2.72 | 17.61 | 238.72 | 9.28 | 60.24 |
22Q1 (13) | 1.66 | 6.41 | -24.55 | 0.34 | -24.44 | -5.56 | 54.74 | -6.44 | 32.13 | 270.86 | 35.31 | 7.08 | 107.16 | 16.47 | -18.82 | 218.44 | 31.05 | 34.51 |
21Q4 (12) | 1.56 | -1.27 | -38.82 | 0.45 | 9.76 | -4.26 | 58.51 | 1.28 | 63.94 | 200.18 | -10.25 | 3.43 | 92.01 | -12.51 | -13.94 | 166.68 | -5.11 | 36.28 |
21Q3 (11) | 1.58 | -22.93 | -26.51 | 0.41 | -10.87 | -22.64 | 57.77 | 29.97 | 36.73 | 223.04 | 12.58 | 29.27 | 105.17 | 12.37 | 31.28 | 175.65 | 17.9 | 30.42 |
21Q2 (10) | 2.05 | -6.82 | 42.36 | 0.46 | 27.78 | 2.22 | 44.45 | 7.29 | -29.78 | 198.12 | -21.68 | -2.01 | 93.59 | -29.1 | 23.65 | 148.98 | -8.26 | -21.51 |
21Q1 (9) | 2.20 | -13.73 | 94.69 | 0.36 | -23.4 | 9.09 | 41.43 | 16.08 | -48.48 | 252.96 | 30.7 | -7.28 | 132.00 | 23.47 | 43.67 | 162.40 | 32.78 | -37.87 |
20Q4 (8) | 2.55 | 18.6 | 70.0 | 0.47 | -11.32 | 20.51 | 35.69 | -15.53 | -41.27 | 193.54 | 12.17 | -16.06 | 106.91 | 33.45 | 39.64 | 122.31 | -9.18 | -43.06 |
20Q3 (7) | 2.15 | 49.31 | 52.48 | 0.53 | 17.78 | 47.22 | 42.25 | -33.25 | -34.59 | 172.54 | -14.66 | -32.33 | 80.11 | 5.84 | -11.18 | 134.68 | -29.04 | -41.29 |
20Q2 (6) | 1.44 | 27.43 | -8.28 | 0.45 | 36.36 | 15.38 | 63.30 | -21.29 | 8.93 | 202.19 | -25.89 | -13.73 | 75.69 | -17.62 | -2.29 | 189.80 | -27.38 | -11.73 |
20Q1 (5) | 1.13 | -24.67 | -5.83 | 0.33 | -15.38 | 17.86 | 80.42 | 32.34 | 5.66 | 272.83 | 18.32 | -16.62 | 91.88 | 20.01 | -10.13 | 261.37 | 21.69 | -13.19 |
19Q4 (4) | 1.50 | 6.38 | 0.0 | 0.39 | 8.33 | 0.0 | 60.77 | -5.91 | 0.0 | 230.58 | -9.57 | 0.0 | 76.56 | -15.11 | 0.0 | 214.79 | -6.36 | 0.0 |
19Q3 (3) | 1.41 | -10.19 | 0.0 | 0.36 | -7.69 | 0.0 | 64.59 | 11.15 | 0.0 | 254.98 | 8.79 | 0.0 | 90.19 | 16.43 | 0.0 | 229.38 | 6.67 | 0.0 |
19Q2 (2) | 1.57 | 30.83 | 0.0 | 0.39 | 39.29 | 0.0 | 58.11 | -23.65 | 0.0 | 234.38 | -28.37 | 0.0 | 77.46 | -24.24 | 0.0 | 215.03 | -28.58 | 0.0 |
19Q1 (1) | 1.20 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 76.11 | 0.0 | 0.0 | 327.22 | 0.0 | 0.0 | 102.24 | 0.0 | 0.0 | 301.08 | 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) | 10.82 | 40.52 | 0.52 | -58.06 | 33.73 | -28.85 | 700.08 | 137.16 | 103.03 | 9.46 | 630.78 | 153.87 |
2022 (9) | 7.70 | 12.24 | 1.24 | -29.14 | 47.41 | -10.85 | 295.19 | 41.75 | 94.13 | -10.03 | 248.47 | 58.44 |
2021 (8) | 6.86 | -4.85 | 1.75 | 4.17 | 53.18 | 5.08 | 208.25 | -3.96 | 104.62 | 4.45 | 156.82 | -6.25 |
2020 (7) | 7.21 | 33.27 | 1.68 | 17.48 | 50.61 | -24.99 | 216.83 | -15.03 | 100.16 | 19.75 | 167.28 | -30.01 |
2019 (6) | 5.41 | -3.05 | 1.43 | -11.18 | 67.47 | 3.21 | 255.18 | 12.8 | 83.64 | -22.68 | 239.00 | 30.29 |
2018 (5) | 5.58 | -8.22 | 1.61 | -24.77 | 65.37 | 8.95 | 226.23 | 32.59 | 108.17 | 8.34 | 183.43 | 40.25 |
2017 (4) | 6.08 | 24.34 | 2.14 | 25.88 | 60.00 | -19.67 | 170.63 | -20.51 | 99.84 | -7.01 | 130.79 | -28.13 |
2016 (3) | 4.89 | 1.66 | 1.70 | -11.92 | 74.69 | -1.62 | 214.66 | 13.63 | 107.37 | 4.53 | 181.98 | 12.25 |
2015 (2) | 4.81 | -1.23 | 1.93 | 2.12 | 75.92 | 1.24 | 188.91 | -2.31 | 102.72 | -0.64 | 162.12 | -1.73 |
2014 (1) | 4.87 | -4.32 | 1.89 | 4.42 | 74.99 | 4.52 | 193.37 | -3.85 | 103.38 | 6.7 | 164.98 | -6.25 |