- 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) | 21.62 | 9.91 | -36.43 | 0.62 | -64.97 | -69.31 | 4.21 | -9.07 | 57.09 | 146.77 | 185.88 | 225.22 | 51.37 | 34.65 | 64.28 | 99.61 | 458.98 | 502.24 |
23Q3 (19) | 19.67 | 40.7 | -56.68 | 1.77 | 6.63 | -21.68 | 4.63 | -28.88 | 131.5 | 51.34 | -6.33 | 27.74 | 38.15 | 7.92 | 36.59 | 17.82 | -31.38 | 24.88 |
23Q2 (18) | 13.98 | -19.14 | -72.81 | 1.66 | -5.14 | -26.55 | 6.51 | 23.76 | 267.8 | 54.81 | 5.46 | 36.04 | 35.35 | 6.06 | 40.11 | 25.97 | 8.62 | 54.31 |
23Q1 (17) | 17.29 | -49.16 | -62.97 | 1.75 | -13.37 | -25.53 | 5.26 | 96.27 | 169.74 | 51.97 | 15.16 | 34.39 | 33.33 | 6.59 | 71.1 | 23.91 | 44.56 | 13.16 |
22Q4 (16) | 34.01 | -25.1 | -31.68 | 2.02 | -10.62 | -18.88 | 2.68 | 34.0 | 46.45 | 45.13 | 12.29 | 23.54 | 31.27 | 11.96 | 55.34 | 16.54 | 15.91 | -9.27 |
22Q3 (15) | 45.41 | -11.67 | -19.95 | 2.26 | 0.0 | 0.44 | 2.00 | 12.99 | 25.0 | 40.19 | -0.25 | -0.69 | 27.93 | 10.7 | 14.8 | 14.27 | -15.21 | -19.61 |
22Q2 (14) | 51.41 | 10.11 | -6.01 | 2.26 | -3.83 | 14.72 | 1.77 | -9.23 | 6.63 | 40.29 | 4.19 | -12.57 | 25.23 | 29.52 | -13.18 | 16.83 | -20.35 | -9.95 |
22Q1 (13) | 46.69 | -6.21 | -22.34 | 2.35 | -5.62 | 6.82 | 1.95 | 6.56 | 29.14 | 38.67 | 5.86 | -6.53 | 19.48 | -3.23 | -33.38 | 21.13 | 15.91 | 54.91 |
21Q4 (12) | 49.78 | -12.25 | -10.58 | 2.49 | 10.67 | 14.75 | 1.83 | 14.37 | 12.27 | 36.53 | -9.74 | -13.09 | 20.13 | -17.26 | -30.61 | 18.23 | 2.7 | 24.44 |
21Q3 (11) | 56.73 | 3.71 | -8.44 | 2.25 | 14.21 | -0.44 | 1.60 | -3.61 | 8.84 | 40.47 | -12.17 | 0.67 | 24.33 | -16.28 | -6.31 | 17.75 | -5.03 | 13.06 |
21Q2 (10) | 54.70 | -9.02 | -6.43 | 1.97 | -10.45 | 15.2 | 1.66 | 9.93 | 6.41 | 46.08 | 11.39 | -13.48 | 29.06 | -0.62 | -9.53 | 18.69 | 37.02 | -17.67 |
21Q1 (9) | 60.12 | 7.99 | -2.64 | 2.20 | 1.38 | -9.09 | 1.51 | -7.36 | 2.72 | 41.37 | -1.57 | 10.23 | 29.24 | 0.79 | 68.92 | 13.64 | -6.89 | -37.11 |
20Q4 (8) | 55.67 | -10.15 | 20.37 | 2.17 | -3.98 | -14.9 | 1.63 | 10.88 | -17.26 | 42.03 | 4.55 | 17.57 | 29.01 | 11.71 | 122.13 | 14.65 | -6.69 | -40.57 |
20Q3 (7) | 61.96 | 5.99 | 58.75 | 2.26 | 32.16 | -11.02 | 1.47 | -5.77 | -36.91 | 40.20 | -24.52 | 12.32 | 25.97 | -19.15 | 64.16 | 15.70 | -30.84 | -29.6 |
20Q2 (6) | 58.46 | -5.33 | 43.71 | 1.71 | -29.34 | -30.77 | 1.56 | 6.12 | -30.36 | 53.26 | 41.91 | 44.41 | 32.12 | 85.56 | 94.78 | 22.70 | 4.66 | 0.35 |
20Q1 (5) | 61.75 | 33.51 | 72.44 | 2.42 | -5.1 | -2.81 | 1.47 | -25.38 | -42.13 | 37.53 | 4.98 | 2.63 | 17.31 | 32.54 | 13.43 | 21.69 | -12.01 | -9.09 |
19Q4 (4) | 46.25 | 18.5 | 0.0 | 2.55 | 0.39 | 0.0 | 1.97 | -15.45 | 0.0 | 35.75 | -0.11 | 0.0 | 13.06 | -17.45 | 0.0 | 24.65 | 10.54 | 0.0 |
19Q3 (3) | 39.03 | -4.06 | 0.0 | 2.54 | 2.83 | 0.0 | 2.33 | 4.02 | 0.0 | 35.79 | -2.96 | 0.0 | 15.82 | -4.06 | 0.0 | 22.30 | -1.41 | 0.0 |
19Q2 (2) | 40.68 | 13.6 | 0.0 | 2.47 | -0.8 | 0.0 | 2.24 | -11.81 | 0.0 | 36.88 | 0.85 | 0.0 | 16.49 | 8.06 | 0.0 | 22.62 | -5.2 | 0.0 |
19Q1 (1) | 35.81 | 0.0 | 0.0 | 2.49 | 0.0 | 0.0 | 2.54 | 0.0 | 0.0 | 36.57 | 0.0 | 0.0 | 15.26 | 0.0 | 0.0 | 23.86 | 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) | 105.04 | -26.63 | 2.45 | -70.73 | 3.47 | 36.08 | 148.95 | 241.55 | 46.86 | 85.44 | 105.56 | 405.31 |
2022 (9) | 143.16 | -24.28 | 8.37 | -5.1 | 2.55 | 32.12 | 43.61 | 5.34 | 25.27 | 11.91 | 20.89 | 0.67 |
2021 (8) | 189.06 | -6.01 | 8.82 | 11.79 | 1.93 | 6.63 | 41.40 | -10.53 | 22.58 | -3.17 | 20.75 | -16.23 |
2020 (7) | 201.14 | 18.39 | 7.89 | -27.08 | 1.81 | -15.81 | 46.27 | 37.14 | 23.32 | 87.91 | 24.77 | 5.54 |
2019 (6) | 169.89 | 11.17 | 10.82 | -42.26 | 2.15 | -10.04 | 33.74 | 73.29 | 12.41 | -8.88 | 23.47 | 184.83 |
2018 (5) | 152.82 | -4.99 | 18.74 | -47.54 | 2.39 | 5.29 | 19.47 | 90.51 | 13.62 | -48.55 | 8.24 | 0 |
2017 (4) | 160.85 | -12.12 | 35.72 | -27.1 | 2.27 | 14.07 | 10.22 | 37.18 | 26.47 | -31.26 | -13.98 | 0 |
2016 (3) | 183.04 | 204.41 | 49.00 | -31.93 | 1.99 | -67.22 | 7.45 | 46.94 | 38.51 | 0.55 | -29.06 | 0 |
2015 (2) | 60.13 | 82.88 | 71.99 | 83.93 | 6.07 | -45.32 | 5.07 | -45.66 | 38.30 | -14.39 | -27.16 | 0 |
2014 (1) | 32.88 | -36.02 | 39.14 | 19.0 | 11.10 | 56.34 | 9.33 | -15.95 | 44.74 | -7.52 | -24.31 | 0 |