- 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) | 17.72 | 123.17 | 973.94 | 0.03 | -40.0 | -40.0 | 5.14 | -55.11 | -90.68 | 2824.33 | 45.59 | 52.64 | 0.00 | 0 | 0 | 2829.47 | 45.0 | 48.49 |
| 23Q3 (19) | 7.94 | 402.53 | -37.87 | 0.05 | 0.0 | 0.0 | 11.45 | -80.1 | 60.81 | 1939.94 | 9.18 | 3.86 | 0.00 | 0 | 0 | 1951.39 | 6.38 | 4.08 |
| 23Q2 (18) | 1.58 | 92.68 | -97.58 | 0.05 | 66.67 | -58.33 | 57.53 | -48.09 | 4038.85 | 1776.77 | -44.84 | 137.28 | 0.00 | 0 | -100.0 | 1834.29 | -44.95 | 144.53 |
| 23Q1 (17) | 0.82 | -50.3 | -98.09 | 0.03 | -40.0 | 0.0 | 110.83 | 100.92 | 5127.83 | 3221.02 | 74.08 | 21.52 | 0.00 | 0 | -100.0 | 3331.85 | 74.85 | 25.84 |
| 22Q4 (16) | 1.65 | -87.09 | -93.39 | 0.05 | 0.0 | 350.0 | 55.16 | 674.72 | 1411.23 | 1850.33 | -0.94 | 0 | 0.00 | 0 | 0 | 1905.50 | 1.63 | 0 |
| 22Q3 (15) | 12.78 | -80.44 | -58.81 | 0.05 | -58.33 | -44.44 | 7.12 | 412.23 | 143.0 | 1867.86 | 149.44 | 90.08 | 0.00 | -100.0 | -100.0 | 1874.98 | 149.95 | 91.66 |
| 22Q2 (14) | 65.35 | 51.98 | 62.56 | 0.12 | 300.0 | 71.43 | 1.39 | -34.43 | -38.5 | 748.82 | -71.75 | -45.41 | 0.07 | -98.62 | -99.31 | 750.14 | -71.67 | -45.0 |
| 22Q1 (13) | 43.00 | 72.28 | 84.87 | 0.03 | 250.0 | -50.0 | 2.12 | -41.92 | -45.78 | 2650.56 | 0 | 77.97 | 5.06 | 0 | 154.27 | 2647.62 | 0 | 77.55 |
| 21Q4 (12) | 24.96 | -19.56 | -18.62 | -0.02 | -122.22 | -150.0 | 3.65 | 24.57 | 22.9 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (11) | 31.03 | -22.81 | -42.81 | 0.09 | 28.57 | 125.0 | 2.93 | 29.65 | 74.4 | 982.66 | -28.37 | -56.5 | 7.30 | -27.79 | 265.0 | 978.29 | -28.27 | -56.69 |
| 21Q2 (10) | 40.20 | 72.83 | -20.0 | 0.07 | 16.67 | 40.0 | 2.26 | -42.2 | 24.86 | 1371.78 | -7.89 | -25.13 | 10.11 | 408.04 | 418.46 | 1363.93 | -8.54 | -25.55 |
| 21Q1 (9) | 23.26 | -24.16 | -42.24 | 0.06 | 50.0 | 20.0 | 3.91 | 31.65 | 73.01 | 1489.30 | -26.45 | -25.82 | 1.99 | -47.35 | -78.04 | 1491.22 | -26.32 | -25.47 |
| 20Q4 (8) | 30.67 | -43.48 | 64.8 | 0.04 | 0.0 | -20.0 | 2.97 | 76.79 | -39.26 | 2024.84 | -10.37 | 12.82 | 3.78 | 89.0 | -63.86 | 2024.03 | -10.4 | 13.12 |
| 20Q3 (7) | 54.26 | 7.98 | 508.3 | 0.04 | -20.0 | -33.33 | 1.68 | -7.18 | -83.55 | 2259.17 | 23.3 | 39.16 | 2.00 | 2.56 | -69.6 | 2258.84 | 23.3 | 38.83 |
| 20Q2 (6) | 50.25 | 24.78 | 697.62 | 0.05 | 0.0 | -16.67 | 1.81 | -19.91 | -87.47 | 1832.19 | -8.74 | 22.12 | 1.95 | -78.48 | -61.08 | 1832.05 | -8.44 | 21.35 |
| 20Q1 (5) | 40.27 | 116.39 | 1150.62 | 0.05 | 0.0 | -16.67 | 2.26 | -53.78 | -92.01 | 2007.69 | 11.86 | 22.53 | 9.06 | -13.38 | -24.88 | 2000.88 | 11.83 | 20.91 |
| 19Q4 (4) | 18.61 | 108.63 | 0.0 | 0.05 | -16.67 | 0.0 | 4.89 | -52.11 | 0.0 | 1794.79 | 10.56 | 0.0 | 10.46 | 58.97 | 0.0 | 1789.22 | 9.97 | 0.0 |
| 19Q3 (3) | 8.92 | 41.59 | 0.0 | 0.06 | 0.0 | 0.0 | 10.21 | -29.34 | 0.0 | 1623.41 | 8.2 | 0.0 | 6.58 | 31.34 | 0.0 | 1627.03 | 7.77 | 0.0 |
| 19Q2 (2) | 6.30 | 95.65 | 0.0 | 0.06 | 0.0 | 0.0 | 14.45 | -48.92 | 0.0 | 1500.31 | -8.44 | 0.0 | 5.01 | -58.46 | 0.0 | 1509.75 | -8.77 | 0.0 |
| 19Q1 (1) | 3.22 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 28.29 | 0.0 | 0.0 | 1638.57 | 0.0 | 0.0 | 12.06 | 0.0 | 0.0 | 1654.81 | 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) | 5.63 | -34.53 | 0.16 | -36.0 | 64.82 | 52.66 | 2299.77 | 59.0 | 0.00 | 0 | 2364.59 | 59.11 |
| 2022 (9) | 8.60 | -91.67 | 0.25 | 25.0 | 42.46 | 1102.83 | 1446.37 | -21.37 | 2.73 | -52.77 | 1486.10 | -19.11 |
| 2021 (8) | 103.29 | -3.59 | 0.20 | 11.11 | 3.53 | 3.52 | 1839.53 | -9.2 | 5.78 | -44.53 | 1837.29 | -9.0 |
| 2020 (7) | 107.14 | 526.55 | 0.18 | -18.18 | 3.41 | -84.02 | 2026.00 | 23.63 | 10.42 | -35.4 | 2018.99 | 22.81 |
| 2019 (6) | 17.10 | -0.35 | 0.22 | -24.14 | 21.34 | 0.33 | 1638.75 | 32.44 | 16.13 | 14.97 | 1643.97 | 32.09 |
| 2018 (5) | 17.16 | -28.65 | 0.29 | -32.56 | 21.27 | 40.12 | 1237.35 | 46.76 | 14.03 | 196.62 | 1244.59 | 45.81 |
| 2017 (4) | 24.05 | 3.8 | 0.43 | -2.27 | 15.18 | -3.62 | 843.12 | 0.49 | 4.73 | -61.54 | 853.57 | 1.32 |
| 2016 (3) | 23.17 | -60.35 | 0.44 | 300.0 | 15.75 | 152.0 | 839.04 | -75.26 | 12.30 | 13.16 | 842.49 | -75.12 |
| 2015 (2) | 58.43 | -1.95 | 0.11 | 83.33 | 6.25 | 2.12 | 3391.21 | -48.75 | 10.87 | 6.26 | 3386.59 | -48.79 |
| 2014 (1) | 59.59 | 165.67 | 0.06 | 0.0 | 6.12 | -62.41 | 6617.30 | 13.48 | 10.23 | -87.61 | 6613.19 | 14.71 |
