- 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) | 5.49 | 63.88 | -57.61 | 1.24 | -12.68 | -70.05 | 16.59 | -38.94 | 136.32 | 73.45 | 14.86 | 234.32 | 34.17 | 45.65 | 13.98 | 55.86 | -17.44 | 5800.0 |
23Q3 (19) | 3.35 | -30.21 | -61.58 | 1.42 | -12.35 | -95.07 | 27.17 | 43.38 | 160.25 | 63.95 | 13.77 | 1923.73 | 23.46 | 6.2 | -10.11 | 67.66 | 27.49 | 640.85 |
23Q2 (18) | 4.80 | 93.55 | -33.52 | 1.62 | 58.82 | 0 | 18.95 | -48.31 | 50.28 | 56.21 | -36.99 | 0 | 22.09 | -57.84 | -31.38 | 53.07 | -27.77 | 371.04 |
23Q1 (17) | 2.48 | -80.85 | -52.4 | 1.02 | -75.36 | 0 | 36.66 | 422.22 | 109.97 | 89.21 | 306.05 | 0 | 52.40 | 74.78 | 25.15 | 73.47 | 7596.94 | 400.86 |
22Q4 (16) | 12.95 | 48.51 | 142.96 | 4.14 | -85.63 | -99.96 | 7.02 | -32.76 | -58.85 | 21.97 | 595.25 | 219600.0 | 29.98 | 14.87 | -17.93 | -0.98 | 92.17 | 94.96 |
22Q3 (15) | 8.72 | 20.78 | 441.61 | 28.82 | 0 | -97.13 | 10.44 | -17.21 | -81.57 | 3.16 | 0 | 3411.11 | 26.10 | -18.92 | -70.12 | -12.51 | 36.11 | 59.13 |
22Q2 (14) | 7.22 | 38.58 | 327.22 | 0.00 | 0 | -100.0 | 12.61 | -27.78 | -76.6 | 0.00 | 0 | -100.0 | 32.19 | -23.12 | -59.67 | -19.58 | 19.82 | 24.11 |
22Q1 (13) | 5.21 | -2.25 | 300.77 | 0.00 | -100.0 | -100.0 | 17.46 | 2.34 | -75.0 | 0.00 | -100.0 | -100.0 | 41.87 | 14.62 | -45.85 | -24.42 | -25.49 | -234.06 |
21Q4 (12) | 5.33 | 231.06 | 393.52 | 9354.95 | 832.68 | 2841.35 | 17.06 | -69.89 | -79.85 | 0.01 | -88.89 | -96.55 | 36.53 | -58.18 | -58.19 | -19.46 | 36.43 | -694.29 |
21Q3 (11) | 1.61 | -4.73 | 103.8 | 1003.02 | 31.6 | 981.77 | 56.66 | 5.12 | -50.94 | 0.09 | -25.0 | -90.82 | 87.36 | 9.46 | -11.18 | -30.61 | -18.64 | -268.93 |
21Q2 (10) | 1.69 | 30.0 | 96.51 | 762.16 | 38.16 | 1241.36 | 53.90 | -22.82 | -49.18 | 0.12 | -25.0 | -92.5 | 79.81 | 3.22 | -7.8 | -25.80 | -252.94 | -222.27 |
21Q1 (9) | 1.30 | 20.37 | -22.62 | 551.66 | 73.45 | 596.72 | 69.84 | -17.5 | 28.78 | 0.16 | -44.83 | -86.09 | 77.32 | -11.51 | 43.88 | -7.31 | -198.37 | -545.73 |
20Q4 (8) | 1.08 | 36.71 | -30.32 | 318.05 | 243.02 | 421.39 | 84.65 | -26.71 | 44.45 | 0.29 | -70.41 | -80.54 | 87.38 | -11.16 | 61.61 | -2.45 | -113.52 | -140.77 |
20Q3 (7) | 0.79 | -8.14 | -46.98 | 92.72 | 63.18 | 64.95 | 115.50 | 8.9 | 89.07 | 0.98 | -38.75 | -39.51 | 98.36 | 13.63 | 102.6 | 18.12 | -14.12 | 27.97 |
20Q2 (6) | 0.86 | -48.81 | -29.51 | 56.82 | -28.24 | 24.82 | 106.06 | 95.57 | 41.73 | 1.60 | 39.13 | -20.0 | 86.56 | 61.07 | 73.22 | 21.10 | 1186.59 | -21.47 |
20Q1 (5) | 1.68 | 8.39 | 112.66 | 79.18 | 29.8 | 114.7 | 54.23 | -7.46 | -52.7 | 1.15 | -22.82 | -53.44 | 53.74 | -0.61 | -29.08 | 1.64 | -72.71 | -96.03 |
19Q4 (4) | 1.55 | 4.03 | 0.0 | 61.00 | 8.52 | 0.0 | 58.60 | -4.08 | 0.0 | 1.49 | -8.02 | 0.0 | 54.07 | 11.37 | 0.0 | 6.01 | -57.56 | 0.0 |
19Q3 (3) | 1.49 | 22.13 | 0.0 | 56.21 | 23.48 | 0.0 | 61.09 | -18.36 | 0.0 | 1.62 | -19.0 | 0.0 | 48.55 | -2.84 | 0.0 | 14.16 | -47.3 | 0.0 |
19Q2 (2) | 1.22 | 54.43 | 0.0 | 45.52 | 23.43 | 0.0 | 74.83 | -34.74 | 0.0 | 2.00 | -19.03 | 0.0 | 49.97 | -34.06 | 0.0 | 26.87 | -35.02 | 0.0 |
19Q1 (1) | 0.79 | 0.0 | 0.0 | 36.88 | 0.0 | 0.0 | 114.66 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | 75.78 | 0.0 | 0.0 | 41.35 | 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) | 27.85 | -8.9 | 4.99 | -77.72 | 13.10 | 9.72 | 73.13 | 348.65 | 44.92 | 51.5 | 41.31 | 0 |
2022 (9) | 30.57 | 355.59 | 22.40 | -99.65 | 11.94 | -78.04 | 16.30 | 27066.67 | 29.65 | -60.24 | -1.41 | 0 |
2021 (8) | 6.71 | 38.64 | 6384.86 | 1384.99 | 54.38 | -27.9 | 0.06 | -92.94 | 74.57 | 19.01 | -20.13 | 0 |
2020 (7) | 4.84 | -10.7 | 429.96 | 96.21 | 75.42 | 12.03 | 0.85 | -49.1 | 62.66 | -7.13 | 13.60 | 800.66 |
2019 (6) | 5.42 | 133.62 | 219.13 | 206.26 | 67.32 | -57.12 | 1.67 | -67.25 | 67.47 | -26.12 | 1.51 | -97.87 |
2018 (5) | 2.32 | -70.45 | 71.55 | 16.53 | 157.01 | 237.87 | 5.10 | -14.14 | 91.32 | 5.0 | 70.79 | 0 |
2017 (4) | 7.85 | -18.06 | 61.40 | 24.37 | 46.47 | 22.03 | 5.94 | -19.62 | 86.97 | 4.68 | -34.55 | 0 |
2016 (3) | 9.58 | 36.27 | 49.37 | 105.37 | 38.08 | -26.64 | 7.39 | -51.32 | 83.08 | 0.53 | -37.61 | 0 |
2015 (2) | 7.03 | 66.98 | 24.04 | 357.03 | 51.91 | -40.15 | 15.18 | -78.11 | 82.64 | 34.79 | -15.54 | 0 |
2014 (1) | 4.21 | -35.82 | 5.26 | 10.04 | 86.73 | 55.93 | 69.35 | -9.26 | 61.31 | 49.25 | 94.77 | 4.19 |