- 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) | 7.21 | -72.42 | -92.48 | 0.00 | 0 | 0 | 12.62 | 262.64 | 1228.42 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (19) | 26.14 | -34.12 | -84.78 | 0.00 | 0 | 0 | 3.48 | 51.97 | 556.6 | 0.00 | 0 | 0 | 151.36 | 0.48 | -57.24 | -147.87 | 0.32 | 58.16 |
| 23Q2 (18) | 39.68 | -33.45 | -84.08 | 0.00 | 0 | 0 | 2.29 | 49.67 | 518.92 | 0.00 | 0 | 0 | 150.64 | -19.2 | -61.1 | -148.35 | 19.78 | 61.66 |
| 23Q1 (17) | 59.62 | -37.86 | -55.43 | 0.00 | 0 | 0 | 1.53 | 61.05 | 125.0 | 0.00 | 0 | 0 | 186.44 | -46.13 | -57.42 | -184.92 | 46.42 | 57.7 |
| 22Q4 (16) | 95.94 | -44.16 | -34.51 | 0.00 | 0 | 0 | 0.95 | 79.25 | 53.23 | 0.00 | 0 | 0 | 346.08 | -2.22 | -2.25 | -345.13 | 2.34 | 2.35 |
| 22Q3 (15) | 171.80 | -31.07 | -52.28 | 0.00 | 0 | 0 | 0.53 | 43.24 | 112.0 | 0.00 | 0 | 0 | 353.94 | -8.61 | -18.45 | -353.41 | 8.66 | 18.53 |
| 22Q2 (14) | 249.24 | 86.32 | -39.26 | 0.00 | 0 | 0 | 0.37 | -45.59 | 68.18 | 0.00 | 0 | 0 | 387.28 | -11.54 | -17.89 | -386.91 | 11.49 | 17.93 |
| 22Q1 (13) | 133.77 | -8.69 | -15.01 | 0.00 | 0 | 0 | 0.68 | 9.68 | 17.24 | 0.00 | 0 | 0 | 437.81 | 23.66 | 25.13 | -437.13 | -23.69 | -25.14 |
| 21Q4 (12) | 146.50 | -59.31 | 20.16 | 0.00 | 0 | 0 | 0.62 | 148.0 | -17.33 | 0.00 | 0 | 0 | 354.04 | -18.43 | 32.27 | -353.42 | 18.53 | -32.41 |
| 21Q3 (11) | 360.00 | -12.27 | 66.07 | 0.00 | 0 | 0 | 0.25 | 13.64 | -40.48 | 0.00 | 0 | 0 | 434.04 | -7.98 | 53.29 | -433.79 | 7.99 | -53.43 |
| 21Q2 (10) | 410.37 | 160.73 | 353.5 | 0.00 | 0 | 0 | 0.22 | -62.07 | -78.22 | 0.00 | 0 | 0 | 471.68 | 34.81 | 20.35 | -471.46 | -34.97 | -20.61 |
| 21Q1 (9) | 157.39 | 29.09 | 474.0 | 0.00 | 0 | 0 | 0.58 | -22.67 | -82.53 | 0.00 | 0 | 0 | 349.89 | 30.72 | 26.02 | -349.31 | -30.87 | -27.33 |
| 20Q4 (8) | 121.92 | -43.76 | 481.68 | 0.00 | 0 | 0 | 0.75 | 78.57 | -82.72 | 0.00 | 0 | 0 | 267.66 | -5.47 | -5.75 | -266.91 | 5.6 | 4.55 |
| 20Q3 (7) | 216.78 | 139.56 | 918.7 | 0.00 | 0 | 0 | 0.42 | -58.42 | -90.19 | 0.00 | 0 | 0 | 283.15 | -27.75 | -4.28 | -282.73 | 27.67 | 3.02 |
| 20Q2 (6) | 90.49 | 230.01 | 344.45 | 0.00 | 0 | 0 | 1.01 | -69.58 | -77.4 | 0.00 | 0 | 0 | 391.92 | 41.16 | 84.39 | -390.91 | -42.5 | -87.87 |
| 20Q1 (5) | 27.42 | 30.82 | 60.73 | 0.00 | 0 | 0 | 3.32 | -23.5 | -37.71 | 0.00 | 0 | 0 | 277.65 | -2.23 | 23.54 | -274.33 | 1.9 | -25.04 |
| 19Q4 (4) | 20.96 | -1.5 | 0.0 | 0.00 | 0 | 0.0 | 4.34 | 1.4 | 0.0 | 0.00 | 0 | 0.0 | 283.98 | -4.0 | 0.0 | -279.64 | 4.08 | 0.0 |
| 19Q3 (3) | 21.28 | 4.52 | 0.0 | 0.00 | 0 | 0.0 | 4.28 | -4.25 | 0.0 | 0.00 | 0 | 0.0 | 295.82 | 39.18 | 0.0 | -291.54 | -40.11 | 0.0 |
| 19Q2 (2) | 20.36 | 19.34 | 0.0 | 0.00 | 0 | 0.0 | 4.47 | -16.14 | 0.0 | 0.00 | 0 | 0.0 | 212.55 | -5.42 | 0.0 | -208.08 | 5.16 | 0.0 |
| 19Q1 (1) | 17.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 5.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 224.74 | 0.0 | 0.0 | -219.40 | 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) | 113.82 | -60.61 | 0.00 | 0 | 3.21 | 154.76 | 0.00 | 0 | 348.96 | -19.26 | -345.75 | 0 |
| 2022 (9) | 288.93 | -9.68 | 0.00 | 0 | 1.26 | 10.53 | 0.00 | 0 | 432.20 | -1.54 | -430.94 | 0 |
| 2021 (8) | 319.90 | 214.21 | 0.00 | 0 | 1.14 | -68.25 | 0.00 | 0 | 438.98 | 40.8 | -437.84 | 0 |
| 2020 (7) | 101.81 | 43.98 | 0.00 | 0 | 3.59 | -30.43 | 0.00 | 0 | 311.77 | 37.06 | -308.18 | 0 |
| 2019 (6) | 70.71 | 12.76 | 0.00 | 0 | 5.16 | -11.34 | 0.00 | 0 | 227.47 | 12.31 | -222.31 | 0 |
| 2018 (5) | 62.71 | 14.79 | 0.00 | 0 | 5.82 | -12.87 | 0.00 | 0 | 202.54 | 21.06 | -196.72 | 0 |
| 2017 (4) | 54.63 | 7.82 | 0.00 | 0 | 6.68 | -7.22 | 0.00 | 0 | 167.30 | 6.51 | -160.62 | 0 |
| 2016 (3) | 50.67 | -20.29 | 0.00 | 0 | 7.20 | 25.44 | 0.00 | 0 | 157.08 | 15.25 | -149.88 | 0 |
| 2015 (2) | 63.57 | -18.31 | 0.00 | 0 | 5.74 | 22.39 | 0.00 | 0 | 136.30 | 22.02 | -130.56 | 0 |
| 2014 (1) | 77.82 | 14.98 | 0.00 | 0 | 4.69 | -12.99 | 0.00 | 0 | 111.70 | 17.78 | -107.01 | 0 |
