- 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) | 0.96 | 7.87 | 20.0 | 1.00 | 16.28 | 38.89 | 94.80 | -7.61 | -16.6 | 91.31 | -13.87 | -27.88 | 48.46 | 9.59 | -16.56 | 137.64 | -16.28 | -24.46 |
23Q3 (19) | 0.89 | 8.54 | 9.88 | 0.86 | 11.69 | 17.81 | 102.61 | -7.36 | -9.01 | 106.01 | -10.71 | -14.76 | 44.22 | -8.31 | -28.49 | 164.40 | -9.29 | -6.22 |
23Q2 (18) | 0.82 | 18.84 | 2.5 | 0.77 | 13.24 | 5.48 | 110.76 | -15.78 | -2.19 | 118.72 | -10.74 | -4.23 | 48.23 | -14.09 | -29.14 | 181.24 | -13.02 | 7.14 |
23Q1 (17) | 0.69 | -13.75 | -28.87 | 0.68 | -5.56 | -26.09 | 131.51 | 15.69 | 39.71 | 133.01 | 5.06 | 34.26 | 56.14 | -3.34 | -4.56 | 208.38 | 14.37 | 55.08 |
22Q4 (16) | 0.80 | -1.23 | -13.98 | 0.72 | -1.37 | -20.88 | 113.67 | 0.8 | 16.5 | 126.60 | 1.79 | 26.1 | 58.08 | -6.08 | 4.55 | 182.20 | 3.94 | 27.93 |
22Q3 (15) | 0.81 | 1.25 | -14.74 | 0.73 | 0.0 | -17.98 | 112.77 | -0.42 | 18.1 | 124.37 | 0.32 | 22.06 | 61.84 | -9.14 | 5.84 | 175.30 | 3.63 | 26.15 |
22Q2 (14) | 0.80 | -17.53 | -20.79 | 0.73 | -20.65 | -21.51 | 113.24 | 20.3 | 25.91 | 123.97 | 25.13 | 26.45 | 68.06 | 15.71 | 9.53 | 169.16 | 25.89 | 34.41 |
22Q1 (13) | 0.97 | 4.3 | 6.59 | 0.92 | 1.1 | -3.16 | 94.13 | -3.53 | -6.15 | 99.07 | -1.32 | 3.17 | 58.82 | 5.89 | -7.41 | 134.37 | -5.65 | 1.17 |
21Q4 (12) | 0.93 | -2.11 | -8.82 | 0.91 | 2.25 | -16.51 | 97.57 | 2.18 | 9.88 | 100.40 | -1.46 | 19.81 | 55.55 | -4.93 | 5.89 | 142.42 | 2.49 | 18.55 |
21Q3 (11) | 0.95 | -5.94 | -9.52 | 0.89 | -4.3 | -8.25 | 95.49 | 6.17 | 9.85 | 101.89 | 3.93 | 8.56 | 58.43 | -5.97 | 12.5 | 138.96 | 10.42 | 7.85 |
21Q2 (10) | 1.01 | 10.99 | -3.81 | 0.93 | -2.11 | 5.68 | 89.94 | -10.33 | 4.02 | 98.04 | 2.09 | -5.65 | 62.14 | -2.19 | 3.15 | 125.85 | -5.24 | -3.29 |
21Q1 (9) | 0.91 | -10.78 | 24.66 | 0.95 | -12.84 | 37.68 | 100.30 | 12.95 | -19.68 | 96.03 | 14.59 | -27.6 | 63.53 | 21.1 | -22.09 | 132.81 | 10.55 | -24.52 |
20Q4 (8) | 1.02 | -2.86 | -2.86 | 1.09 | 12.37 | 3.81 | 88.80 | 2.15 | 2.12 | 83.80 | -10.72 | -3.22 | 52.46 | 1.0 | 8.23 | 120.14 | -6.76 | -3.95 |
20Q3 (7) | 1.05 | 0.0 | 23.53 | 0.97 | 10.23 | 10.23 | 86.93 | 0.54 | -18.41 | 93.86 | -9.67 | -9.59 | 51.94 | -13.78 | -0.69 | 128.85 | -0.98 | -18.49 |
20Q2 (6) | 1.05 | 43.84 | 16.67 | 0.88 | 27.54 | 1.15 | 86.46 | -30.76 | -14.23 | 103.91 | -21.65 | -0.99 | 60.24 | -26.12 | 30.76 | 130.13 | -26.05 | -18.52 |
20Q1 (5) | 0.73 | -30.48 | 7.35 | 0.69 | -34.29 | -2.82 | 124.87 | 43.59 | -6.98 | 132.63 | 53.17 | 3.97 | 81.54 | 68.23 | 47.02 | 175.96 | 40.68 | -14.73 |
19Q4 (4) | 1.05 | 23.53 | 0.0 | 1.05 | 19.32 | 0.0 | 86.96 | -18.38 | 0.0 | 86.59 | -16.6 | 0.0 | 48.47 | -7.32 | 0.0 | 125.08 | -20.87 | 0.0 |
19Q3 (3) | 0.85 | -5.56 | 0.0 | 0.88 | 1.15 | 0.0 | 106.54 | 5.68 | 0.0 | 103.82 | -1.08 | 0.0 | 52.30 | 13.52 | 0.0 | 158.07 | -1.02 | 0.0 |
19Q2 (2) | 0.90 | 32.35 | 0.0 | 0.87 | 22.54 | 0.0 | 100.81 | -24.9 | 0.0 | 104.95 | -17.73 | 0.0 | 46.07 | -16.93 | 0.0 | 159.70 | -22.61 | 0.0 |
19Q1 (1) | 0.68 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 134.24 | 0.0 | 0.0 | 127.57 | 0.0 | 0.0 | 55.46 | 0.0 | 0.0 | 206.36 | 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) | 3.04 | -13.88 | 3.16 | -1.56 | 119.91 | 15.84 | 115.44 | 1.41 | 60.05 | 3.18 | 175.30 | 10.15 |
2022 (9) | 3.53 | -4.85 | 3.21 | -12.3 | 103.51 | 5.16 | 113.84 | 14.16 | 58.20 | -9.32 | 159.15 | 18.8 |
2021 (8) | 3.71 | 9.76 | 3.66 | -0.81 | 98.43 | -8.82 | 99.72 | 0.8 | 64.18 | -3.02 | 133.96 | -4.79 |
2020 (7) | 3.38 | 9.39 | 3.69 | 8.21 | 107.95 | -8.52 | 98.93 | -7.46 | 66.18 | 10.74 | 140.70 | -14.8 |
2019 (6) | 3.09 | -7.21 | 3.41 | -16.63 | 118.00 | 7.73 | 106.91 | 19.65 | 59.76 | 10.65 | 165.14 | 13.99 |
2018 (5) | 3.33 | 12.12 | 4.09 | -22.98 | 109.53 | -10.97 | 89.35 | 29.89 | 54.01 | 1.79 | 144.87 | 4.4 |
2017 (4) | 2.97 | 2.41 | 5.31 | -10.76 | 123.03 | -2.28 | 68.79 | 12.07 | 53.06 | 14.6 | 138.76 | -1.57 |
2016 (3) | 2.90 | -2.03 | 5.95 | 21.43 | 125.90 | 2.2 | 61.38 | -17.56 | 46.30 | -9.76 | 140.98 | -3.66 |
2015 (2) | 2.96 | -12.94 | 4.90 | -9.59 | 123.19 | 14.7 | 74.45 | 10.54 | 51.31 | 14.89 | 146.33 | 12.48 |
2014 (1) | 3.40 | -0.87 | 5.42 | 4.84 | 107.40 | 0.9 | 67.35 | -4.51 | 44.66 | 10.3 | 130.10 | -4.67 |