- 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) | 1.63 | 7.95 | -7.39 | 125.00 | 71.35 | 77.99 | 55.91 | -7.36 | 8.25 | 0.73 | -41.6 | -43.85 | 35.01 | -11.21 | 14.45 | 21.63 | -2.39 | -3.22 |
23Q3 (19) | 1.51 | -8.48 | -9.58 | 72.95 | -10.91 | 9.08 | 60.35 | 9.11 | 10.53 | 1.25 | 12.61 | -8.09 | 39.43 | -0.83 | 8.06 | 22.16 | 32.93 | 13.82 |
23Q2 (18) | 1.65 | 2.48 | 5.1 | 81.88 | -12.19 | 2.48 | 55.31 | -2.38 | -4.87 | 1.11 | 13.27 | -2.63 | 39.76 | 47.59 | -29.72 | 16.67 | -45.68 | 515.13 |
23Q1 (17) | 1.61 | -8.52 | 10.27 | 93.25 | 32.78 | -43.11 | 56.66 | 9.7 | -9.27 | 0.98 | -24.62 | 75.0 | 26.94 | -11.93 | -56.55 | 30.69 | 37.32 | 2969.0 |
22Q4 (16) | 1.76 | 5.39 | 11.39 | 70.23 | 5.01 | -67.02 | 51.65 | -5.4 | -10.08 | 1.30 | -4.41 | 202.33 | 30.59 | -16.17 | -23.49 | 22.35 | 14.79 | 24.93 |
22Q3 (15) | 1.67 | 6.37 | 3.73 | 66.88 | -16.3 | -14.22 | 54.60 | -6.09 | -3.69 | 1.36 | 19.3 | 16.24 | 36.49 | -35.5 | -6.68 | 19.47 | 618.45 | 3.84 |
22Q2 (14) | 1.57 | 7.53 | 0.0 | 79.90 | -51.26 | 7.19 | 58.14 | -6.9 | 0.52 | 1.14 | 103.57 | -6.56 | 56.57 | -8.76 | 32.17 | 2.71 | 171.0 | -83.33 |
22Q1 (13) | 1.46 | -7.59 | -22.34 | 163.92 | -23.03 | 65.43 | 62.45 | 8.72 | 29.24 | 0.56 | 30.23 | -39.13 | 62.00 | 55.08 | 72.37 | 1.00 | -94.41 | -92.46 |
21Q4 (12) | 1.58 | -1.86 | -18.97 | 212.96 | 173.13 | 126.07 | 57.44 | 1.32 | 22.92 | 0.43 | -63.25 | -55.67 | 39.98 | 2.25 | -0.97 | 17.89 | -4.59 | 144.4 |
21Q3 (11) | 1.61 | 2.55 | -30.0 | 77.97 | 4.6 | 18.23 | 56.69 | -1.99 | 43.45 | 1.17 | -4.1 | -15.22 | 39.10 | -8.64 | -35.58 | 18.75 | 15.31 | 194.7 |
21Q2 (10) | 1.57 | -16.49 | -32.03 | 74.54 | -24.78 | 0.61 | 57.84 | 19.7 | 46.8 | 1.22 | 32.61 | -0.81 | 42.80 | 18.99 | -36.55 | 16.26 | 22.53 | 160.6 |
21Q1 (9) | 1.88 | -3.59 | -31.39 | 99.09 | 5.19 | 17.66 | 48.32 | 3.4 | 45.41 | 0.92 | -5.15 | -14.81 | 35.97 | -10.9 | -39.68 | 13.27 | 81.28 | 152.39 |
20Q4 (8) | 1.95 | -15.22 | 10.17 | 94.20 | 42.84 | 17.02 | 46.73 | 18.24 | -9.17 | 0.97 | -29.71 | -14.16 | 40.37 | -33.49 | -22.13 | 7.32 | 136.97 | 889.19 |
20Q3 (7) | 2.30 | -0.43 | 72.93 | 65.95 | -10.99 | -20.4 | 39.52 | 0.3 | -42.16 | 1.38 | 12.2 | 25.45 | 60.70 | -10.02 | -2.44 | -19.80 | 26.2 | -374.62 |
20Q2 (6) | 2.31 | -15.69 | 16.08 | 74.09 | -12.03 | -44.73 | 39.40 | 18.57 | -13.77 | 1.23 | 13.89 | 80.88 | 67.46 | 13.13 | 1.29 | -26.83 | -5.92 | -32.56 |
20Q1 (5) | 2.74 | 54.8 | 44.21 | 84.22 | 4.62 | -48.75 | 33.23 | -35.41 | -30.5 | 1.08 | -4.42 | 96.36 | 59.63 | 15.03 | 21.45 | -25.33 | -3522.97 | -3369.86 |
19Q4 (4) | 1.77 | 33.08 | 0.0 | 80.50 | -2.84 | 0.0 | 51.45 | -24.7 | 0.0 | 1.13 | 2.73 | 0.0 | 51.84 | -16.68 | 0.0 | 0.74 | -89.74 | 0.0 |
19Q3 (3) | 1.33 | -33.17 | 0.0 | 82.85 | -38.19 | 0.0 | 68.33 | 49.55 | 0.0 | 1.10 | 61.76 | 0.0 | 62.22 | -6.58 | 0.0 | 7.21 | 135.62 | 0.0 |
19Q2 (2) | 1.99 | 4.74 | 0.0 | 134.04 | -18.43 | 0.0 | 45.69 | -4.43 | 0.0 | 0.68 | 23.64 | 0.0 | 66.60 | 35.64 | 0.0 | -20.24 | -2672.6 | 0.0 |
19Q1 (1) | 1.90 | 0.0 | 0.0 | 164.32 | 0.0 | 0.0 | 47.81 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 49.10 | 0.0 | 0.0 | -0.73 | 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) | 5.04 | 2.65 | 373.08 | -2.06 | 72.47 | -2.57 | 0.98 | 2.08 | 46.40 | -44.98 | 27.05 | 0 |
2022 (9) | 4.91 | -30.35 | 380.93 | -18.0 | 74.38 | 43.59 | 0.96 | 21.52 | 84.33 | 10.31 | -9.00 | 0 |
2021 (8) | 7.05 | 12.62 | 464.56 | 45.88 | 51.80 | -11.19 | 0.79 | -31.3 | 76.45 | 52.2 | -23.86 | 0 |
2020 (7) | 6.26 | -42.78 | 318.46 | -31.03 | 58.33 | 74.8 | 1.15 | 45.57 | 50.23 | 33.41 | 9.25 | 0 |
2019 (6) | 10.94 | 54.74 | 461.71 | 12.97 | 33.37 | -35.39 | 0.79 | -11.24 | 37.65 | -23.04 | -3.50 | 0 |
2018 (5) | 7.07 | -3.55 | 408.69 | -27.71 | 51.65 | 3.74 | 0.89 | 36.92 | 48.92 | -12.09 | 3.63 | 0 |
2017 (4) | 7.33 | 25.51 | 565.34 | -60.32 | 49.79 | -20.3 | 0.65 | 150.0 | 55.65 | 3.79 | -5.21 | 0 |
2016 (3) | 5.84 | -35.18 | 1424.61 | -14.22 | 62.47 | 54.17 | 0.26 | 18.18 | 53.62 | 17.74 | 9.10 | 0 |
2015 (2) | 9.01 | 14.49 | 1660.76 | -35.51 | 40.52 | -12.65 | 0.22 | 57.14 | 45.54 | 15.76 | -4.80 | 0 |
2014 (1) | 7.87 | 16.77 | 2575.36 | 732.32 | 46.39 | -14.33 | 0.14 | -88.14 | 39.34 | -21.66 | 7.19 | 40.98 |