- 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) | 10.71 | -26.94 | 20.34 | 15.98 | -17.24 | -76.9 | 8.50 | 36.88 | -16.91 | 5.69 | 20.81 | 331.06 | 41.02 | 109.61 | 28.27 | -26.83 | -210.17 | -31.26 |
23Q3 (19) | 14.66 | 412.59 | -36.76 | 19.31 | 129.88 | -75.07 | 6.21 | -80.46 | 58.02 | 4.71 | -56.55 | 302.56 | 19.57 | -66.18 | -2.1 | -8.65 | 43.32 | 41.91 |
23Q2 (18) | 2.86 | -4.35 | -76.71 | 8.40 | -84.73 | -78.67 | 31.78 | 4.44 | 328.88 | 10.84 | 556.97 | 369.26 | 57.87 | 5.51 | 75.42 | -15.26 | 32.95 | 34.42 |
23Q1 (17) | 2.99 | -66.4 | -82.01 | 55.01 | -20.48 | -8.42 | 30.43 | 197.46 | 455.29 | 1.65 | 25.0 | 9.27 | 54.85 | 71.51 | 313.03 | -22.76 | -11.35 | -262.42 |
22Q4 (16) | 8.90 | -61.6 | 112.92 | 69.18 | -10.69 | 563.92 | 10.23 | 160.31 | -53.05 | 1.32 | 12.82 | -84.88 | 31.98 | 59.98 | -26.07 | -20.44 | -37.27 | -60.44 |
22Q3 (15) | 23.18 | 88.76 | 2419.57 | 77.46 | 96.7 | 11291.18 | 3.93 | -46.96 | -96.01 | 1.17 | -49.35 | -99.12 | 19.99 | -39.41 | -97.49 | -14.89 | 36.01 | 97.37 |
22Q2 (14) | 12.28 | -26.11 | -27.29 | 39.38 | -34.44 | 112.63 | 7.41 | 35.22 | 37.48 | 2.31 | 52.98 | -52.95 | 32.99 | 148.42 | 12.52 | -23.27 | -270.54 | -22.34 |
22Q1 (13) | 16.62 | 297.61 | 307.35 | 60.07 | 476.49 | 214.83 | 5.48 | -74.85 | -75.4 | 1.51 | -82.7 | -68.34 | 13.28 | -69.3 | -79.97 | -6.28 | 50.71 | 84.0 |
21Q4 (12) | 4.18 | 354.35 | -80.89 | 10.42 | 1432.35 | -80.28 | 21.79 | -77.89 | 423.8 | 8.73 | -93.46 | 407.56 | 43.26 | -94.58 | 77.3 | -12.74 | 97.75 | 31.17 |
21Q3 (11) | 0.92 | -94.55 | -91.06 | 0.68 | -96.33 | -97.1 | 98.54 | 1728.2 | 1013.45 | 133.42 | 2617.31 | 3329.82 | 797.49 | 2619.95 | 5955.35 | -565.53 | -2873.34 | -128429.55 |
21Q2 (10) | 16.89 | 313.97 | 1199.23 | 18.52 | -2.94 | 580.88 | 5.39 | -75.81 | -92.32 | 4.91 | 2.94 | -85.33 | 29.32 | -55.77 | -85.5 | -19.02 | 51.54 | 80.7 |
21Q1 (9) | 4.08 | -81.34 | -18.24 | 19.08 | -63.89 | -16.9 | 22.28 | 435.58 | 22.08 | 4.77 | 177.33 | 20.45 | 66.29 | 171.68 | 20.0 | -39.25 | -112.05 | -18.83 |
20Q4 (8) | 21.87 | 112.54 | 412.18 | 52.84 | 125.72 | 106.49 | 4.16 | -52.99 | -80.47 | 1.72 | -55.78 | -51.69 | 24.40 | 85.27 | -61.76 | -18.51 | -4106.82 | 52.48 |
20Q3 (7) | 10.29 | 691.54 | -8.04 | 23.41 | 760.66 | -68.29 | 8.85 | -87.39 | 8.86 | 3.89 | -88.38 | 216.26 | 13.17 | -93.49 | -43.06 | -0.44 | 99.55 | 96.8 |
20Q2 (6) | 1.30 | -73.95 | -90.09 | 2.72 | -88.15 | -95.59 | 70.19 | 284.6 | 911.38 | 33.48 | 745.45 | 2162.16 | 202.22 | 266.08 | 717.05 | -98.56 | -198.4 | -503.18 |
20Q1 (5) | 4.99 | 16.86 | -18.73 | 22.96 | -10.28 | -43.17 | 18.25 | -14.32 | 23.06 | 3.96 | 11.24 | 76.0 | 55.24 | -13.43 | 45.56 | -33.03 | 15.2 | -58.27 |
19Q4 (4) | 4.27 | -61.84 | 0.0 | 25.59 | -65.33 | 0.0 | 21.30 | 161.99 | 0.0 | 3.56 | 189.43 | 0.0 | 63.81 | 175.88 | 0.0 | -38.95 | -182.86 | 0.0 |
19Q3 (3) | 11.19 | -14.71 | 0.0 | 73.82 | 19.72 | 0.0 | 8.13 | 17.15 | 0.0 | 1.23 | -16.89 | 0.0 | 23.13 | -6.55 | 0.0 | -13.77 | 15.73 | 0.0 |
19Q2 (2) | 13.12 | 113.68 | 0.0 | 61.66 | 52.62 | 0.0 | 6.94 | -53.2 | 0.0 | 1.48 | -34.22 | 0.0 | 24.75 | -34.78 | 0.0 | -16.34 | 21.71 | 0.0 |
19Q1 (1) | 6.14 | 0.0 | 0.0 | 40.40 | 0.0 | 0.0 | 14.83 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 37.95 | 0.0 | 0.0 | -20.87 | 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) | 35.19 | -10.53 | 102.29 | -59.86 | 10.37 | 11.75 | 3.57 | 149.65 | 43.38 | 99.27 | -29.44 | 0 |
2022 (9) | 39.33 | 315.75 | 254.86 | 439.16 | 9.28 | -75.94 | 1.43 | -81.48 | 21.77 | -80.68 | -11.05 | 0 |
2021 (8) | 9.46 | -51.04 | 47.27 | -48.04 | 38.57 | 104.07 | 7.72 | 92.52 | 112.68 | 42.94 | -66.39 | 0 |
2020 (7) | 19.32 | -32.19 | 90.98 | -48.29 | 18.90 | 47.54 | 4.01 | 93.72 | 78.83 | 112.71 | -55.92 | 0 |
2019 (6) | 28.49 | 7.67 | 175.93 | -0.5 | 12.81 | -7.17 | 2.07 | 0.49 | 37.06 | 16.95 | -22.18 | 0 |
2018 (5) | 26.46 | -4.51 | 176.82 | 79.29 | 13.80 | 4.78 | 2.06 | -44.32 | 31.69 | -19.34 | -15.83 | 0 |
2017 (4) | 27.71 | 86.98 | 98.62 | -13.79 | 13.17 | -46.51 | 3.70 | 15.99 | 39.29 | -8.09 | -22.41 | 0 |
2016 (3) | 14.82 | -19.1 | 114.40 | -44.27 | 24.62 | 23.59 | 3.19 | 79.21 | 42.75 | 46.0 | -14.94 | 0 |
2015 (2) | 18.32 | -10.85 | 205.28 | 229.4 | 19.92 | 12.1 | 1.78 | -69.62 | 29.28 | -39.16 | -7.58 | 0 |
2014 (1) | 20.55 | 0 | 62.32 | 0 | 17.77 | 0 | 5.86 | 0 | 48.13 | 0 | -24.51 | 0 |