- 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) | 0.96 | -38.46 | -36.0 | 3.08 | -43.38 | -50.96 | 94.73 | 62.85 | 56.66 | 29.59 | 76.87 | 104.35 | 108.44 | 74.96 | 49.97 | 15.88 | 22.82 | 501.52 |
23Q3 (19) | 1.56 | 30.0 | 77.27 | 5.44 | 45.07 | 45.07 | 58.17 | -23.15 | -44.05 | 16.73 | -30.98 | -31.1 | 61.98 | -28.01 | -28.48 | 12.93 | -6.58 | -68.9 |
23Q2 (18) | 1.20 | -7.69 | 34.83 | 3.75 | -19.18 | -4.82 | 75.69 | 8.04 | -26.34 | 24.24 | 23.48 | 4.89 | 86.09 | -9.91 | 11.36 | 13.84 | 336.18 | -71.49 |
23Q1 (17) | 1.30 | -13.33 | 31.31 | 4.64 | -26.11 | 3.57 | 70.06 | 15.86 | -24.03 | 19.63 | 35.57 | -3.4 | 95.56 | 32.15 | 10.42 | -5.86 | -321.97 | -122.53 |
22Q4 (16) | 1.50 | 70.45 | 64.84 | 6.28 | 67.47 | 40.18 | 60.47 | -41.83 | -39.41 | 14.48 | -40.36 | -28.74 | 72.31 | -16.56 | -32.34 | 2.64 | -93.65 | -80.08 |
22Q3 (15) | 0.88 | -1.12 | -20.0 | 3.75 | -4.82 | -34.33 | 103.96 | 1.18 | 25.87 | 24.28 | 5.06 | 52.23 | 86.66 | 12.09 | 5.57 | 41.58 | -14.36 | 152.77 |
22Q2 (14) | 0.89 | -10.1 | -12.75 | 3.94 | -12.05 | -12.64 | 102.75 | 11.42 | 15.45 | 23.11 | 13.73 | 14.63 | 77.31 | -10.67 | -16.72 | 48.55 | 86.66 | 197.31 |
22Q1 (13) | 0.99 | 8.79 | 19.28 | 4.48 | 0.0 | 8.74 | 92.22 | -7.6 | -16.37 | 20.32 | 0.0 | -7.93 | 86.54 | -19.03 | -26.59 | 26.01 | 96.3 | 80.0 |
21Q4 (12) | 0.91 | -17.27 | -17.27 | 4.48 | -21.54 | -35.63 | 99.81 | 20.85 | 20.82 | 20.32 | 27.4 | 55.47 | 106.88 | 30.2 | 24.96 | 13.25 | -19.45 | 30.67 |
21Q3 (11) | 1.10 | 7.84 | -16.67 | 5.71 | 26.61 | -32.9 | 82.59 | -7.2 | 19.44 | 15.95 | -20.88 | 49.2 | 82.09 | -11.57 | 17.05 | 16.45 | 0.73 | 69.41 |
21Q2 (10) | 1.02 | 22.89 | -7.27 | 4.51 | 9.47 | -26.67 | 89.00 | -19.29 | 7.98 | 20.16 | -8.65 | 36.22 | 92.83 | -21.26 | 18.8 | 16.33 | 13.01 | -14.46 |
21Q1 (9) | 0.83 | -24.55 | 80.43 | 4.12 | -40.8 | 14.76 | 110.27 | 33.48 | -44.65 | 22.07 | 68.86 | -12.94 | 117.89 | 37.83 | -39.61 | 14.45 | 42.5 | -50.78 |
20Q4 (8) | 1.10 | -16.67 | 35.8 | 6.96 | -18.21 | -2.38 | 82.61 | 19.46 | -26.58 | 13.07 | 22.26 | 2.43 | 85.53 | 21.96 | -33.13 | 10.14 | 4.43 | 487.02 |
20Q3 (7) | 1.32 | 20.0 | 12.82 | 8.51 | 38.37 | -1.05 | 69.15 | -16.1 | -11.07 | 10.69 | -27.77 | 1.04 | 70.13 | -10.25 | -11.62 | 9.71 | -49.14 | 8.01 |
20Q2 (6) | 1.10 | 139.13 | 3.77 | 6.15 | 71.31 | -3.3 | 82.42 | -58.63 | -3.55 | 14.80 | -41.62 | 3.42 | 78.14 | -59.97 | 12.55 | 19.09 | -34.98 | -37.08 |
20Q1 (5) | 0.46 | -43.21 | -11.54 | 3.59 | -49.65 | -13.7 | 199.22 | 77.07 | 14.08 | 25.35 | 98.67 | 15.75 | 195.20 | 52.62 | 34.61 | 29.36 | 1220.61 | -43.0 |
19Q4 (4) | 0.81 | -30.77 | 0.0 | 7.13 | -17.09 | 0.0 | 112.51 | 44.69 | 0.0 | 12.76 | 20.6 | 0.0 | 127.90 | 61.18 | 0.0 | -2.62 | -129.14 | 0.0 |
19Q3 (3) | 1.17 | 10.38 | 0.0 | 8.60 | 35.22 | 0.0 | 77.76 | -9.0 | 0.0 | 10.58 | -26.07 | 0.0 | 79.35 | 14.29 | 0.0 | 8.99 | -70.37 | 0.0 |
19Q2 (2) | 1.06 | 103.85 | 0.0 | 6.36 | 52.88 | 0.0 | 85.45 | -51.07 | 0.0 | 14.31 | -34.66 | 0.0 | 69.43 | -52.12 | 0.0 | 30.34 | -41.1 | 0.0 |
19Q1 (1) | 0.52 | 0.0 | 0.0 | 4.16 | 0.0 | 0.0 | 174.63 | 0.0 | 0.0 | 21.90 | 0.0 | 0.0 | 145.01 | 0.0 | 0.0 | 51.51 | 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) | 5.26 | 31.17 | 17.26 | 9.1 | 69.39 | -23.82 | 21.15 | -8.36 | 101.15 | -17.66 | -10.61 | 0 |
2022 (9) | 4.01 | 5.8 | 15.82 | -13.5 | 91.09 | -5.53 | 23.08 | 15.69 | 122.85 | 14.68 | -8.68 | 0 |
2021 (8) | 3.79 | 7.06 | 18.29 | -30.16 | 96.42 | -6.5 | 19.95 | 43.11 | 107.12 | -1.14 | 9.26 | 6.31 |
2020 (7) | 3.54 | 9.6 | 26.19 | -21.04 | 103.12 | -8.61 | 13.94 | 26.73 | 108.35 | -3.6 | 8.71 | -23.93 |
2019 (6) | 3.23 | -3.29 | 33.17 | -10.74 | 112.84 | 3.34 | 11.00 | 12.02 | 112.40 | 16.45 | 11.45 | -49.07 |
2018 (5) | 3.34 | -14.8 | 37.16 | 3.54 | 109.19 | 17.17 | 9.82 | -3.44 | 96.52 | 17.36 | 22.48 | 6.44 |
2017 (4) | 3.92 | 18.79 | 35.89 | 105.79 | 93.19 | -15.67 | 10.17 | -51.41 | 82.24 | -14.79 | 21.12 | -39.52 |
2016 (3) | 3.30 | -0.3 | 17.44 | -16.03 | 110.51 | 0.2 | 20.93 | 19.12 | 96.52 | 31.62 | 34.92 | -35.96 |
2015 (2) | 3.31 | 8.52 | 20.77 | -8.42 | 110.29 | -7.82 | 17.57 | 9.2 | 73.33 | 0.96 | 54.53 | -13.61 |
2014 (1) | 3.05 | -5.28 | 22.68 | 6.43 | 119.65 | 5.41 | 16.09 | -6.07 | 72.63 | -9.51 | 63.12 | 25.26 |