- 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) | 2.94 | 4.63 | 6.91 | 1.09 | 19.78 | 101.85 | 30.96 | -4.41 | -6.52 | 83.84 | -16.2 | -50.48 | 53.31 | -14.02 | 2.48 | 61.49 | -12.71 | -59.12 |
23Q3 (19) | 2.81 | -13.27 | 10.2 | 0.91 | -3.19 | 106.82 | 32.39 | 15.39 | -9.35 | 100.05 | 2.92 | -51.15 | 62.00 | 28.55 | -37.94 | 70.44 | -8.58 | -49.91 |
23Q2 (18) | 3.24 | 9.46 | 32.79 | 0.94 | 40.3 | 88.0 | 28.07 | -8.72 | -24.7 | 97.21 | -28.49 | -46.11 | 48.23 | 38.08 | -62.15 | 77.05 | -41.52 | -14.64 |
23Q1 (17) | 2.96 | 7.64 | 6.86 | 0.67 | 24.07 | -23.86 | 30.75 | -7.16 | -6.39 | 135.93 | -19.72 | 31.45 | 34.93 | -32.85 | -62.94 | 131.75 | -12.41 | 213.62 |
22Q4 (16) | 2.75 | 7.84 | -12.97 | 0.54 | 22.73 | -53.85 | 33.12 | -7.3 | 15.04 | 169.32 | -17.33 | 117.13 | 52.02 | -47.93 | -37.83 | 150.42 | 6.95 | 551.45 |
22Q3 (15) | 2.55 | 4.51 | -31.08 | 0.44 | -12.0 | -68.57 | 35.73 | -4.16 | 45.48 | 204.82 | 13.54 | 215.4 | 99.91 | -21.59 | 39.68 | 140.64 | 55.82 | 682.64 |
22Q2 (14) | 2.44 | -11.91 | -34.05 | 0.50 | -43.18 | -60.63 | 37.28 | 13.49 | 51.79 | 180.40 | 74.45 | 151.78 | 127.42 | 35.21 | 64.9 | 90.26 | 114.85 | 376.31 |
22Q1 (13) | 2.77 | -12.34 | -7.05 | 0.88 | -24.79 | -31.78 | 32.85 | 14.1 | 7.53 | 103.41 | 32.61 | 46.1 | 94.24 | 12.62 | 14.63 | 42.01 | 81.94 | 119.72 |
21Q4 (12) | 3.16 | -14.59 | 0.0 | 1.17 | -16.43 | -22.52 | 28.79 | 17.22 | -0.14 | 77.98 | 20.08 | 29.32 | 83.68 | 16.99 | 32.91 | 23.09 | 28.49 | -11.77 |
21Q3 (11) | 3.70 | 0.0 | 11.45 | 1.40 | 10.24 | 14.75 | 24.56 | 0.0 | -10.43 | 64.94 | -9.36 | -12.84 | 71.53 | -7.43 | 36.79 | 17.97 | -5.17 | -63.8 |
21Q2 (10) | 3.70 | 24.16 | 64.44 | 1.27 | -1.55 | 81.43 | 24.56 | -19.61 | -39.3 | 71.65 | 1.23 | -44.55 | 77.27 | -6.01 | -16.01 | 18.95 | -0.89 | -75.6 |
21Q1 (9) | 2.98 | -5.7 | 25.74 | 1.29 | -14.57 | 30.3 | 30.55 | 5.97 | -20.38 | 70.78 | 17.38 | -22.99 | 82.21 | 30.57 | -7.41 | 19.12 | -26.94 | -53.93 |
20Q4 (8) | 3.16 | -4.82 | 19.7 | 1.51 | 23.77 | 5.59 | 28.83 | 5.14 | -16.31 | 60.30 | -19.07 | -5.01 | 62.96 | 20.41 | -12.97 | 26.17 | -47.28 | 2.27 |
20Q3 (7) | 3.32 | 47.56 | 23.42 | 1.22 | 74.29 | -20.26 | 27.42 | -32.23 | -18.88 | 74.51 | -42.33 | 25.0 | 52.29 | -43.16 | -17.85 | 49.64 | -36.08 | 66.8 |
20Q2 (6) | 2.25 | -5.06 | -10.0 | 0.70 | -29.29 | -46.15 | 40.46 | 5.45 | 11.12 | 129.21 | 40.58 | 84.82 | 92.00 | 3.62 | 70.47 | 77.66 | 87.13 | 48.35 |
20Q1 (5) | 2.37 | -10.23 | 21.54 | 0.99 | -30.77 | 11.24 | 38.37 | 11.38 | -17.61 | 91.91 | 44.79 | -9.93 | 88.79 | 22.74 | 28.38 | 41.50 | 62.17 | -47.77 |
19Q4 (4) | 2.64 | -1.86 | 0.0 | 1.43 | -6.54 | 0.0 | 34.45 | 1.92 | 0.0 | 63.48 | 6.49 | 0.0 | 72.34 | 13.65 | 0.0 | 25.59 | -14.01 | 0.0 |
19Q3 (3) | 2.69 | 7.6 | 0.0 | 1.53 | 17.69 | 0.0 | 33.80 | -7.17 | 0.0 | 59.61 | -14.73 | 0.0 | 63.65 | 17.94 | 0.0 | 29.76 | -43.15 | 0.0 |
19Q2 (2) | 2.50 | 28.21 | 0.0 | 1.30 | 46.07 | 0.0 | 36.41 | -21.82 | 0.0 | 69.91 | -31.49 | 0.0 | 53.97 | -21.96 | 0.0 | 52.35 | -34.11 | 0.0 |
19Q1 (1) | 1.95 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 46.57 | 0.0 | 0.0 | 102.04 | 0.0 | 0.0 | 69.16 | 0.0 | 0.0 | 79.45 | 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) | 11.85 | 4.5 | 3.12 | 9.47 | 30.80 | -4.32 | 117.03 | -8.5 | 49.18 | -24.15 | 98.65 | 3.56 |
2022 (9) | 11.34 | -15.12 | 2.85 | -42.54 | 32.19 | 17.87 | 127.90 | 73.78 | 64.84 | -19.55 | 95.26 | 369.03 |
2021 (8) | 13.36 | 34.41 | 4.96 | -4.98 | 27.31 | -25.63 | 73.60 | 5.32 | 80.60 | 0.1 | 20.31 | -22.12 |
2020 (7) | 9.94 | -0.7 | 5.22 | 10.36 | 36.72 | 0.69 | 69.88 | -9.41 | 80.52 | 13.97 | 26.08 | -39.28 |
2019 (6) | 10.01 | 14.79 | 4.73 | 20.66 | 36.47 | -12.86 | 77.14 | -17.15 | 70.65 | 6.74 | 42.95 | -37.55 |
2018 (5) | 8.72 | -10.56 | 3.92 | -4.85 | 41.85 | 11.78 | 93.11 | 5.19 | 66.19 | -0.11 | 68.77 | 15.19 |
2017 (4) | 9.75 | -17.44 | 4.12 | -18.58 | 37.44 | 21.2 | 88.52 | 22.71 | 66.26 | 3.56 | 59.70 | 52.88 |
2016 (3) | 11.81 | 9.15 | 5.06 | -13.65 | 30.89 | -8.47 | 72.14 | 15.74 | 63.98 | 10.1 | 39.05 | 2.84 |
2015 (2) | 10.82 | 18.38 | 5.86 | 13.79 | 33.75 | -15.52 | 62.33 | -12.09 | 58.11 | 12.03 | 37.97 | -35.62 |
2014 (1) | 9.14 | 11.46 | 5.15 | -7.54 | 39.95 | -10.27 | 70.90 | 8.13 | 51.87 | 9.27 | 58.98 | -5.81 |