- 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) | 0.99 | 1.02 | -6.6 | 1.13 | 4.63 | 5.61 | 91.80 | -0.92 | 6.48 | 80.35 | -4.3 | -5.23 | 107.69 | 8.0 | 6.88 | 64.46 | -16.18 | -8.2 |
23Q3 (19) | 0.98 | -9.26 | -6.67 | 1.08 | 5.88 | 5.88 | 92.65 | 9.88 | 6.72 | 83.96 | -6.23 | -6.35 | 99.71 | 7.78 | 4.69 | 76.90 | -5.47 | -5.32 |
23Q2 (18) | 1.08 | 10.2 | 0.0 | 1.02 | 14.61 | 2.0 | 84.32 | -9.46 | 0.35 | 89.54 | -12.37 | -2.02 | 92.51 | -20.54 | 1.15 | 81.35 | 3.12 | -3.1 |
23Q1 (17) | 0.98 | -7.55 | 4.26 | 0.89 | -16.82 | -10.1 | 93.13 | 8.03 | -4.19 | 102.18 | 20.52 | 11.27 | 116.42 | 15.54 | 17.11 | 78.89 | 12.35 | -11.97 |
22Q4 (16) | 1.06 | 0.95 | -3.64 | 1.07 | 4.9 | -8.55 | 86.21 | -0.7 | 4.6 | 84.78 | -5.43 | 9.01 | 100.76 | 5.8 | 11.41 | 70.22 | -13.54 | 0.69 |
22Q3 (15) | 1.05 | -2.78 | -0.94 | 1.02 | 2.0 | -8.93 | 86.82 | 3.32 | 1.11 | 89.65 | -1.9 | 10.52 | 95.24 | 4.13 | -1.88 | 81.22 | -3.25 | 16.13 |
22Q2 (14) | 1.08 | 14.89 | 5.88 | 1.00 | 1.01 | -16.67 | 84.03 | -13.55 | -5.48 | 91.39 | -0.48 | 20.98 | 91.46 | -8.0 | -7.16 | 83.95 | -6.33 | 27.33 |
22Q1 (13) | 0.94 | -14.55 | 0.0 | 0.99 | -15.38 | -25.0 | 97.20 | 17.93 | 0.51 | 91.83 | 18.08 | 32.78 | 99.41 | 9.92 | -3.46 | 89.62 | 28.51 | 42.48 |
21Q4 (12) | 1.10 | 3.77 | 7.84 | 1.17 | 4.46 | -26.88 | 82.42 | -4.02 | -7.4 | 77.77 | -4.13 | 36.82 | 90.44 | -6.82 | -4.34 | 69.74 | -0.29 | 35.95 |
21Q3 (11) | 1.06 | 3.92 | 1.92 | 1.12 | -6.67 | -32.12 | 85.87 | -3.41 | -1.66 | 81.12 | 7.39 | 47.28 | 97.06 | -1.47 | 6.48 | 69.94 | 6.08 | 36.44 |
21Q2 (10) | 1.02 | 8.51 | -15.7 | 1.20 | -9.09 | -32.2 | 88.90 | -8.08 | 18.63 | 75.54 | 9.22 | 47.34 | 98.51 | -4.33 | 21.74 | 65.93 | 4.82 | 45.57 |
21Q1 (9) | 0.94 | -7.84 | 23.68 | 1.32 | -17.5 | 9.09 | 96.71 | 8.65 | -18.85 | 69.16 | 21.67 | -8.25 | 102.97 | 8.92 | -18.58 | 62.90 | 22.61 | -7.62 |
20Q4 (8) | 1.02 | -1.92 | 2.0 | 1.60 | -3.03 | -5.88 | 89.01 | 1.94 | -1.72 | 56.84 | 3.2 | 6.18 | 94.54 | 3.72 | 1.27 | 51.30 | 0.08 | 1.1 |
20Q3 (7) | 1.04 | -14.05 | -7.96 | 1.65 | -6.78 | -2.94 | 87.32 | 16.52 | 8.19 | 55.08 | 7.43 | 2.91 | 91.15 | 12.64 | 7.67 | 51.26 | 13.18 | 3.41 |
20Q2 (6) | 1.21 | 59.21 | 15.24 | 1.77 | 46.28 | 31.11 | 74.94 | -37.12 | -13.9 | 51.27 | -31.98 | -23.98 | 80.92 | -36.02 | -16.52 | 45.29 | -33.49 | -21.29 |
20Q1 (5) | 0.76 | -24.0 | -11.63 | 1.21 | -28.82 | 5.22 | 119.17 | 31.58 | 13.02 | 75.38 | 40.82 | -4.67 | 126.47 | 35.48 | 10.25 | 68.09 | 34.19 | -2.45 |
19Q4 (4) | 1.00 | -11.5 | 0.0 | 1.70 | 0.0 | 0.0 | 90.57 | 12.22 | 0.0 | 53.53 | 0.02 | 0.0 | 93.35 | 10.26 | 0.0 | 50.74 | 2.36 | 0.0 |
19Q3 (3) | 1.13 | 7.62 | 0.0 | 1.70 | 25.93 | 0.0 | 80.71 | -7.27 | 0.0 | 53.52 | -20.64 | 0.0 | 84.66 | -12.66 | 0.0 | 49.57 | -13.85 | 0.0 |
19Q2 (2) | 1.05 | 22.09 | 0.0 | 1.35 | 17.39 | 0.0 | 87.04 | -17.45 | 0.0 | 67.44 | -14.71 | 0.0 | 96.93 | -15.5 | 0.0 | 57.54 | -17.56 | 0.0 |
19Q1 (1) | 0.86 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 105.44 | 0.0 | 0.0 | 79.07 | 0.0 | 0.0 | 114.71 | 0.0 | 0.0 | 69.80 | 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) | 3.98 | -2.69 | 3.96 | -6.16 | 91.76 | 2.87 | 92.18 | 6.63 | 119.21 | 13.99 | 64.72 | -8.93 |
2022 (9) | 4.09 | 0.74 | 4.22 | -18.53 | 89.20 | -0.84 | 86.45 | 22.59 | 104.58 | 9.9 | 71.07 | 8.8 |
2021 (8) | 4.06 | 4.1 | 5.18 | -13.38 | 89.96 | -3.8 | 70.52 | 15.57 | 95.16 | -7.72 | 65.32 | 27.06 |
2020 (7) | 3.90 | 7.14 | 5.98 | 9.12 | 93.51 | -6.85 | 61.02 | -8.35 | 103.12 | -4.55 | 51.41 | -12.76 |
2019 (6) | 3.64 | -11.65 | 5.48 | 1.48 | 100.39 | 13.19 | 66.58 | -1.41 | 108.04 | 8.44 | 58.93 | 4.12 |
2018 (5) | 4.12 | 5.37 | 5.40 | -0.74 | 88.69 | -4.93 | 67.53 | 0.69 | 99.63 | -7.63 | 56.60 | 7.83 |
2017 (4) | 3.91 | -2.98 | 5.44 | -6.37 | 93.29 | 2.91 | 67.07 | 6.7 | 107.86 | 7.62 | 52.49 | -1.5 |
2016 (3) | 4.03 | -2.66 | 5.81 | 1.57 | 90.65 | 2.93 | 62.86 | -1.54 | 100.22 | 10.1 | 53.29 | -12.47 |
2015 (2) | 4.14 | -3.5 | 5.72 | -5.92 | 88.07 | 3.6 | 63.84 | 6.4 | 91.03 | 5.43 | 60.88 | 3.78 |
2014 (1) | 4.29 | -2.28 | 6.08 | -1.3 | 85.01 | 2.35 | 60.00 | 1.3 | 86.34 | -2.16 | 58.66 | 8.55 |