- 應收帳款周轉率和存貨周轉率如果一路下滑, 如果是因為賣不出去, 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) | 2.24 | 10.34 | 16.67 | 1.22 | 11.93 | -2.4 | 40.63 | -9.41 | -14.35 | 74.60 | -10.69 | 2.42 | 32.71 | -10.09 | -5.05 | 82.52 | -10.29 | -3.85 |
23Q3 (19) | 2.03 | -4.69 | 26.87 | 1.09 | -0.91 | 31.33 | 44.85 | 5.01 | -21.11 | 83.53 | 0.57 | -23.79 | 36.38 | 18.04 | -20.62 | 91.99 | -3.12 | -23.73 |
23Q2 (18) | 2.13 | 48.95 | 144.83 | 1.10 | 17.02 | 103.7 | 42.71 | -32.68 | -59.3 | 83.06 | -13.75 | -50.34 | 30.82 | -25.12 | -58.68 | 94.95 | -19.93 | -51.95 |
23Q1 (17) | 1.43 | -25.52 | 76.54 | 0.94 | -24.8 | 25.33 | 63.44 | 33.73 | -43.78 | 96.30 | 32.21 | -21.0 | 41.16 | 19.48 | -41.16 | 118.58 | 38.17 | -28.04 |
22Q4 (16) | 1.92 | 20.0 | 95.92 | 1.25 | 50.6 | 31.58 | 47.44 | -16.55 | -49.03 | 72.84 | -33.54 | -24.01 | 34.45 | -24.83 | -54.4 | 85.82 | -28.85 | -24.3 |
22Q3 (15) | 1.60 | 83.91 | 40.35 | 0.83 | 53.7 | -33.06 | 56.85 | -45.83 | -29.07 | 109.60 | -34.47 | 49.48 | 45.83 | -38.55 | -36.81 | 120.61 | -38.97 | 48.99 |
22Q2 (14) | 0.87 | 7.41 | -29.27 | 0.54 | -28.0 | -61.97 | 104.94 | -7.0 | 41.47 | 167.25 | 37.2 | 160.55 | 74.58 | 6.62 | 15.95 | 197.61 | 19.92 | 166.86 |
22Q1 (13) | 0.81 | -17.35 | -22.86 | 0.75 | -21.05 | -35.34 | 112.84 | 21.24 | 30.23 | 121.90 | 27.18 | 55.9 | 69.95 | -7.41 | -6.41 | 164.79 | 45.36 | 82.9 |
21Q4 (12) | 0.98 | -14.04 | -20.97 | 0.95 | -23.39 | -26.36 | 93.07 | 16.12 | 26.47 | 95.85 | 30.73 | 35.4 | 75.55 | 4.16 | 17.77 | 113.37 | 40.05 | 41.31 |
21Q3 (11) | 1.14 | -7.32 | -10.24 | 1.24 | -12.68 | 5.98 | 80.15 | 8.05 | 11.79 | 73.32 | 14.22 | -5.84 | 72.53 | 12.76 | 12.19 | 80.95 | 9.32 | -4.66 |
21Q2 (10) | 1.23 | 17.14 | 3.36 | 1.42 | 22.41 | 37.86 | 74.18 | -14.39 | -3.02 | 64.19 | -17.91 | -27.3 | 64.32 | -13.94 | -7.04 | 74.05 | -17.81 | -22.54 |
21Q1 (9) | 1.05 | -15.32 | 12.9 | 1.16 | -10.08 | 30.34 | 86.65 | 17.75 | -11.39 | 78.19 | 10.45 | -23.7 | 74.74 | 16.51 | -7.05 | 90.10 | 12.3 | -24.83 |
20Q4 (8) | 1.24 | -2.36 | 9.73 | 1.29 | 10.26 | 11.21 | 73.59 | 2.64 | -8.44 | 70.79 | -9.09 | -9.79 | 64.15 | -0.77 | 1.31 | 80.23 | -5.51 | -16.01 |
20Q3 (7) | 1.27 | 6.72 | 3.25 | 1.17 | 13.59 | 7.34 | 71.70 | -6.26 | -3.0 | 77.87 | -11.81 | -6.59 | 64.65 | -6.56 | 2.55 | 84.91 | -11.18 | -9.9 |
20Q2 (6) | 1.19 | 27.96 | -4.8 | 1.03 | 15.73 | 6.19 | 76.49 | -21.78 | 4.81 | 88.30 | -13.84 | -5.44 | 69.19 | -13.95 | 7.32 | 95.60 | -20.24 | -6.16 |
20Q1 (5) | 0.93 | -17.7 | -18.42 | 0.89 | -23.28 | 2.3 | 97.79 | 21.67 | 22.21 | 102.48 | 30.6 | -2.09 | 80.41 | 26.99 | 4.48 | 119.86 | 25.48 | 11.25 |
19Q4 (4) | 1.13 | -8.13 | 0.0 | 1.16 | 6.42 | 0.0 | 80.37 | 8.73 | 0.0 | 78.47 | -5.87 | 0.0 | 63.32 | 0.44 | 0.0 | 95.52 | 1.36 | 0.0 |
19Q3 (3) | 1.23 | -1.6 | 0.0 | 1.09 | 12.37 | 0.0 | 73.92 | 1.29 | 0.0 | 83.36 | -10.73 | 0.0 | 63.04 | -2.22 | 0.0 | 94.24 | -7.5 | 0.0 |
19Q2 (2) | 1.25 | 9.65 | 0.0 | 0.97 | 11.49 | 0.0 | 72.98 | -8.8 | 0.0 | 93.38 | -10.79 | 0.0 | 64.47 | -16.23 | 0.0 | 101.88 | -5.44 | 0.0 |
19Q1 (1) | 1.14 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 80.02 | 0.0 | 0.0 | 104.67 | 0.0 | 0.0 | 76.96 | 0.0 | 0.0 | 107.74 | 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) | 7.10 | 78.39 | 4.37 | 25.21 | 51.44 | -43.86 | 83.47 | -20.22 | 37.94 | -36.37 | 96.97 | -29.02 |
2022 (9) | 3.98 | -17.94 | 3.49 | -30.75 | 91.62 | 21.84 | 104.63 | 44.44 | 59.63 | 3.94 | 136.61 | 51.32 |
2021 (8) | 4.85 | 18.29 | 5.04 | 13.26 | 75.20 | -15.51 | 72.44 | -11.64 | 57.37 | -22.38 | 90.28 | -6.99 |
2020 (7) | 4.10 | -9.09 | 4.45 | 5.45 | 89.00 | 10.01 | 81.98 | -5.32 | 73.91 | 5.17 | 97.07 | -0.14 |
2019 (6) | 4.51 | 8.15 | 4.22 | 4.2 | 80.90 | -7.64 | 86.59 | -3.99 | 70.28 | -11.35 | 97.21 | -1.3 |
2018 (5) | 4.17 | -2.8 | 4.05 | -11.38 | 87.59 | 2.84 | 90.19 | 12.81 | 79.28 | 12.77 | 98.49 | 3.87 |
2017 (4) | 4.29 | -8.72 | 4.57 | 9.07 | 85.17 | 9.77 | 79.95 | -8.28 | 70.30 | 8.71 | 94.82 | -5.27 |
2016 (3) | 4.70 | 4.68 | 4.19 | 2.95 | 77.59 | -4.56 | 87.17 | -2.84 | 64.67 | -16.41 | 100.09 | 6.88 |
2015 (2) | 4.49 | -1.1 | 4.07 | -13.03 | 81.30 | 1.19 | 89.72 | 15.16 | 77.37 | -4.32 | 93.65 | 21.01 |
2014 (1) | 4.54 | 9.4 | 4.68 | 2.18 | 80.34 | -8.6 | 77.91 | -2.34 | 80.86 | -10.87 | 77.39 | 0.56 |