- 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) | 1.49 | -4.49 | 6.43 | 0.49 | 8.89 | 75.0 | 60.90 | 4.33 | -6.44 | 184.85 | -7.77 | -42.98 | 49.48 | 8.25 | -46.09 | 196.27 | -7.89 | -34.03 |
23Q3 (19) | 1.56 | -7.69 | 24.8 | 0.45 | 21.62 | 15.38 | 58.37 | 8.45 | -20.14 | 200.42 | -18.56 | -13.0 | 45.71 | -1.72 | -59.33 | 213.08 | -15.92 | 11.51 |
23Q2 (18) | 1.69 | 16.55 | 3.68 | 0.37 | 23.33 | -53.75 | 53.82 | -14.42 | -3.48 | 246.11 | -19.01 | 117.39 | 46.51 | -18.69 | -33.63 | 253.42 | -18.14 | 156.26 |
23Q1 (17) | 1.45 | 3.57 | -12.12 | 0.30 | 7.14 | -67.74 | 62.89 | -3.38 | 13.73 | 303.89 | -6.26 | 209.3 | 57.20 | -37.68 | -8.39 | 309.58 | 4.06 | 239.79 |
22Q4 (16) | 1.40 | 12.0 | -9.09 | 0.28 | -28.21 | -71.43 | 65.09 | -10.95 | 10.32 | 324.20 | 40.72 | 249.32 | 91.78 | -18.34 | 45.13 | 297.51 | 55.69 | 235.94 |
22Q3 (15) | 1.25 | -23.31 | -22.84 | 0.39 | -51.25 | -62.5 | 73.09 | 31.08 | 30.42 | 230.38 | 103.5 | 162.51 | 112.39 | 60.37 | 75.17 | 191.09 | 93.23 | 139.94 |
22Q2 (14) | 1.63 | -1.21 | -3.55 | 0.80 | -13.98 | -23.81 | 55.76 | 0.83 | 3.74 | 113.21 | 15.23 | 30.92 | 70.08 | 12.24 | 10.41 | 98.89 | 8.54 | 28.83 |
22Q1 (13) | 1.65 | 7.14 | 5.77 | 0.93 | -5.1 | -10.58 | 55.30 | -6.27 | -5.1 | 98.25 | 5.86 | 12.5 | 62.44 | -1.27 | 0.58 | 91.11 | 2.88 | 9.09 |
21Q4 (12) | 1.54 | -4.94 | -3.14 | 0.98 | -5.77 | -5.77 | 59.00 | 5.28 | 2.84 | 92.81 | 5.75 | 5.96 | 63.24 | -1.43 | 4.72 | 88.56 | 11.2 | 4.72 |
21Q3 (11) | 1.62 | -4.14 | 5.88 | 1.04 | -0.95 | -2.8 | 56.04 | 4.26 | -5.82 | 87.76 | 1.49 | 3.5 | 64.16 | 1.09 | 6.52 | 79.64 | 3.75 | -5.26 |
21Q2 (10) | 1.69 | 8.33 | -13.33 | 1.05 | 0.96 | -4.55 | 53.75 | -7.76 | 15.42 | 86.47 | -0.98 | 4.66 | 63.47 | 2.24 | 38.7 | 76.76 | -8.09 | -7.99 |
21Q1 (9) | 1.56 | -1.89 | -0.64 | 1.04 | 0.0 | 60.0 | 58.27 | 1.57 | 0.22 | 87.33 | -0.3 | -37.73 | 62.08 | 2.8 | 6.8 | 83.52 | -1.24 | -40.46 |
20Q4 (8) | 1.59 | 3.92 | 15.22 | 1.04 | -2.8 | 60.0 | 57.37 | -3.58 | -12.9 | 87.59 | 3.3 | -37.44 | 60.39 | 0.27 | -13.89 | 84.57 | 0.61 | -37.7 |
20Q3 (7) | 1.53 | -21.54 | -3.16 | 1.07 | -2.73 | 27.38 | 59.50 | 27.76 | 3.1 | 84.79 | 2.63 | -21.81 | 60.23 | 31.62 | 0.23 | 84.06 | 0.76 | -20.74 |
20Q2 (6) | 1.95 | 24.2 | 25.0 | 1.10 | 69.23 | 46.67 | 46.57 | -19.9 | -20.31 | 82.62 | -41.09 | -32.13 | 45.76 | -21.28 | -36.99 | 83.43 | -40.52 | -22.43 |
20Q1 (5) | 1.57 | 13.77 | 10.56 | 0.65 | 0.0 | -10.96 | 58.14 | -11.74 | -9.2 | 140.25 | 0.17 | 12.52 | 58.13 | -17.11 | -36.87 | 140.27 | 3.33 | 45.19 |
19Q4 (4) | 1.38 | -12.66 | 0.0 | 0.65 | -22.62 | 0.0 | 65.87 | 14.14 | 0.0 | 140.01 | 29.11 | 0.0 | 70.13 | 16.71 | 0.0 | 135.75 | 27.99 | 0.0 |
19Q3 (3) | 1.58 | 1.28 | 0.0 | 0.84 | 12.0 | 0.0 | 57.71 | -1.25 | 0.0 | 108.44 | -10.92 | 0.0 | 60.09 | -17.25 | 0.0 | 106.06 | -1.39 | 0.0 |
19Q2 (2) | 1.56 | 9.86 | 0.0 | 0.75 | 2.74 | 0.0 | 58.44 | -8.73 | 0.0 | 121.74 | -2.33 | 0.0 | 72.62 | -21.13 | 0.0 | 107.56 | 11.33 | 0.0 |
19Q1 (1) | 1.42 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 64.03 | 0.0 | 0.0 | 124.65 | 0.0 | 0.0 | 92.08 | 0.0 | 0.0 | 96.61 | 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) | 6.54 | -1.51 | 1.65 | -19.9 | 55.83 | 1.62 | 221.59 | 25.1 | 49.19 | -19.12 | 228.23 | 33.27 |
2022 (9) | 6.64 | -2.06 | 2.06 | -48.37 | 54.94 | 2.12 | 177.13 | 93.58 | 60.82 | -2.36 | 171.25 | 106.3 |
2021 (8) | 6.78 | 3.2 | 3.99 | 13.68 | 53.80 | -3.1 | 91.50 | -11.93 | 62.29 | 2.91 | 83.01 | -16.05 |
2020 (7) | 6.57 | 3.63 | 3.51 | 8.67 | 55.52 | -3.58 | 103.90 | -8.06 | 60.53 | -16.9 | 98.88 | 1.15 |
2019 (6) | 6.34 | 3.43 | 3.23 | -19.05 | 57.58 | -3.36 | 113.01 | 23.51 | 72.84 | -7.48 | 97.76 | 35.12 |
2018 (5) | 6.13 | -2.85 | 3.99 | -9.32 | 59.58 | 2.94 | 91.50 | 10.28 | 78.73 | 7.81 | 72.35 | 6.68 |
2017 (4) | 6.31 | 15.57 | 4.40 | 8.64 | 57.88 | -13.48 | 82.97 | -8.04 | 73.03 | -3.93 | 67.82 | -16.37 |
2016 (3) | 5.46 | 0.37 | 4.05 | 4.65 | 66.90 | -0.28 | 90.22 | -4.27 | 76.02 | 0.62 | 81.10 | -5.44 |
2015 (2) | 5.44 | -16.82 | 3.87 | -9.58 | 67.09 | 20.17 | 94.24 | 10.43 | 75.55 | 12.81 | 85.77 | 15.61 |
2014 (1) | 6.54 | 18.69 | 4.28 | 41.72 | 55.83 | -15.69 | 85.34 | -29.38 | 66.97 | -8.08 | 74.19 | -35.04 |