- 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) | 7.43 | -29.24 | -44.55 | 0.00 | 0 | -100.0 | 12.25 | 41.29 | 80.41 | 0.00 | 0 | -100.0 | 160.56 | -22.61 | 112.41 | -148.31 | 25.39 | -212.3 |
| 23Q3 (19) | 10.50 | 53.06 | 2400.0 | 0.00 | 0 | -100.0 | 8.67 | -34.66 | -95.96 | 0.00 | 0 | -100.0 | 207.46 | -14.53 | -46.22 | -198.79 | 13.36 | -145.48 |
| 23Q2 (18) | 6.86 | 0 | 1533.33 | 0.00 | 0 | -100.0 | 13.27 | 0 | -93.87 | 0.00 | 0 | -100.0 | 242.72 | -20.88 | 155.55 | -229.45 | 0 | -231.04 |
| 23Q1 (17) | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 306.76 | 305.82 | -93.76 | 0.00 | 100.0 | 100.0 |
| 22Q4 (16) | 13.40 | 3090.48 | 1267.35 | 4.27 | 322.77 | 385.23 | 6.79 | -96.83 | -92.68 | 21.32 | -76.39 | -79.31 | 75.59 | -80.41 | -41.15 | -47.49 | 41.36 | -170.51 |
| 22Q3 (15) | 0.42 | 0.0 | -82.93 | 1.01 | -40.59 | 1.0 | 214.50 | -0.95 | 480.36 | 90.29 | 68.64 | -0.87 | 385.77 | 306.16 | 357.62 | -80.98 | -146.25 | -285.14 |
| 22Q2 (14) | 0.42 | 133.33 | -4.55 | 1.70 | 8400.0 | 14.86 | 216.55 | -56.98 | 4.13 | 53.54 | -98.72 | -12.89 | 94.98 | -98.07 | 179.02 | 175.10 | 172.37 | -25.61 |
| 22Q1 (13) | 0.18 | -81.63 | -75.68 | 0.02 | -97.73 | -92.86 | 503.33 | 442.62 | 309.61 | 4167.46 | 3944.51 | 1203.1 | 4912.74 | 3724.63 | 4683.58 | -241.95 | -459.24 | -171.16 |
| 21Q4 (12) | 0.98 | -60.16 | 60.66 | 0.88 | -12.0 | 33.33 | 92.76 | 150.97 | -37.78 | 103.04 | 13.13 | -24.82 | 128.45 | 52.37 | 457.03 | 67.35 | 53.98 | -74.4 |
| 21Q3 (11) | 2.46 | 459.09 | -12.77 | 1.00 | -32.43 | 122.22 | 36.96 | -82.23 | 14.64 | 91.08 | 48.19 | -54.82 | 84.30 | 147.65 | 179.6 | 43.74 | -81.42 | -78.53 |
| 21Q2 (10) | 0.44 | -40.54 | -50.0 | 1.48 | 428.57 | 410.34 | 207.97 | 69.25 | 100.28 | 61.46 | -80.78 | -80.49 | 34.04 | -66.85 | -46.45 | 235.39 | -30.77 | -33.75 |
| 21Q1 (9) | 0.74 | 21.31 | -18.68 | 0.28 | -57.58 | 40.0 | 122.88 | -17.57 | 23.24 | 319.81 | 133.34 | -29.88 | 102.70 | 345.36 | 42.05 | 339.99 | 29.23 | -29.68 |
| 20Q4 (8) | 0.61 | -78.37 | -86.88 | 0.66 | 46.67 | -71.43 | 149.08 | 362.41 | 662.17 | 137.06 | -32.01 | 247.78 | 23.06 | -23.52 | -8.64 | 263.08 | 29.16 | 679.96 |
| 20Q3 (7) | 2.82 | 220.45 | 308.7 | 0.45 | 55.17 | -79.36 | 32.24 | -68.95 | -75.45 | 201.60 | -36.01 | 381.95 | 30.15 | -52.57 | -32.47 | 203.68 | -42.67 | 58.47 |
| 20Q2 (6) | 0.88 | -3.3 | -86.89 | 0.29 | 45.0 | -77.69 | 103.84 | 4.14 | 665.78 | 315.04 | -30.93 | 349.93 | 63.57 | -12.07 | 14.13 | 355.30 | -26.52 | 1174.39 |
| 20Q1 (5) | 0.91 | -80.43 | -2.15 | 0.20 | -91.34 | -86.75 | 99.71 | 409.76 | 1.79 | 456.11 | 1057.35 | 657.66 | 72.30 | 186.45 | 62.22 | 483.52 | 1333.5 | 325.67 |
| 19Q4 (4) | 4.65 | 573.91 | 0.0 | 2.31 | 5.96 | 0.0 | 19.56 | -85.11 | 0.0 | 39.41 | -5.79 | 0.0 | 25.24 | -43.47 | 0.0 | 33.73 | -73.76 | 0.0 |
| 19Q3 (3) | 0.69 | -89.72 | 0.0 | 2.18 | 67.69 | 0.0 | 131.35 | 868.66 | 0.0 | 41.83 | -40.26 | 0.0 | 44.65 | -19.84 | 0.0 | 128.53 | 361.01 | 0.0 |
| 19Q2 (2) | 6.71 | 621.51 | 0.0 | 1.30 | -13.91 | 0.0 | 13.56 | -86.16 | 0.0 | 70.02 | 16.31 | 0.0 | 55.70 | 24.97 | 0.0 | 27.88 | -75.46 | 0.0 |
| 19Q1 (1) | 0.93 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 97.96 | 0.0 | 0.0 | 60.20 | 0.0 | 0.0 | 44.57 | 0.0 | 0.0 | 113.59 | 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) | 0.11 | -97.83 | 0.00 | 0 | 3328.64 | 4518.62 | 0.00 | 0 | 196.40 | 39.6 | 3132.24 | 16282.01 |
| 2022 (9) | 5.06 | 29.41 | 4.16 | 7.49 | 72.07 | -22.8 | 87.74 | -6.91 | 140.69 | 223.5 | 19.12 | -86.73 |
| 2021 (8) | 3.91 | -25.81 | 3.87 | 99.48 | 93.36 | 34.87 | 94.25 | -49.88 | 43.49 | 1.87 | 144.13 | -32.83 |
| 2020 (7) | 5.27 | -11.28 | 1.94 | -67.72 | 69.22 | 12.7 | 188.05 | 209.9 | 42.69 | 16.45 | 214.59 | 151.16 |
| 2019 (6) | 5.94 | 25.32 | 6.01 | -7.25 | 61.42 | -20.23 | 60.68 | 7.74 | 36.66 | -34.54 | 85.44 | 10.5 |
| 2018 (5) | 4.74 | -19.25 | 6.48 | -56.3 | 77.00 | 23.79 | 56.32 | 128.85 | 56.00 | 130.07 | 77.32 | 23.77 |
| 2017 (4) | 5.87 | -35.57 | 14.83 | -43.97 | 62.20 | 55.15 | 24.61 | 78.46 | 24.34 | 299.67 | 62.47 | 30.75 |
| 2016 (3) | 9.11 | 7.81 | 26.47 | -22.83 | 40.09 | -7.13 | 13.79 | 29.61 | 6.09 | 100.99 | 47.78 | -5.93 |
| 2015 (2) | 8.45 | -20.81 | 34.30 | -15.08 | 43.17 | 26.19 | 10.64 | 17.7 | 3.03 | -23.87 | 50.79 | 29.34 |
| 2014 (1) | 10.67 | 26.72 | 40.39 | 71.0 | 34.21 | -21.08 | 9.04 | -41.49 | 3.98 | -67.08 | 39.27 | -15.91 |
