- 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) | 0.54 | -12.9 | 35.0 | 0.00 | 0 | 0 | 168.34 | 14.95 | -26.02 | 0.00 | 0 | 0 | 10.26 | -5.35 | 14.38 | 158.09 | 16.59 | -27.68 |
| 23Q3 (19) | 0.62 | 10.71 | 138.46 | 0.00 | 0 | 0 | 146.45 | -9.46 | -57.49 | 0.00 | 0 | 0 | 10.84 | -3.21 | 19.65 | 135.60 | -9.94 | -59.58 |
| 23Q2 (18) | 0.56 | 40.0 | 75.0 | 0.00 | 0 | 0 | 161.76 | -29.64 | -42.64 | 0.00 | 0 | 0 | 11.20 | 1.82 | -7.05 | 150.57 | -31.22 | -44.22 |
| 23Q1 (17) | 0.40 | 0.0 | 33.33 | 0.00 | 0 | 0 | 229.90 | 1.03 | -24.94 | 0.00 | 0 | 0 | 11.00 | 22.63 | 3.68 | 218.90 | 0.14 | -25.97 |
| 22Q4 (16) | 0.40 | 53.85 | -6.98 | 0.00 | 0 | 0 | 227.56 | -33.95 | 7.1 | 0.00 | 0 | 0 | 8.97 | -0.99 | -12.14 | 218.59 | -34.84 | 8.07 |
| 22Q3 (15) | 0.26 | -18.75 | -29.73 | 0.00 | 0 | 0 | 344.54 | 22.18 | 40.47 | 0.00 | 0 | 0 | 9.06 | -24.81 | -21.76 | 335.49 | 24.28 | 43.56 |
| 22Q2 (14) | 0.32 | 6.67 | -37.25 | 0.00 | 0 | 0 | 281.99 | -7.93 | 57.46 | 0.00 | 0 | 0 | 12.05 | 13.57 | 20.98 | 269.94 | -8.71 | 59.61 |
| 22Q1 (13) | 0.30 | -30.23 | -21.05 | 0.00 | 0 | 0 | 306.29 | 44.16 | 28.64 | 0.00 | 0 | 0 | 10.61 | 3.92 | 15.2 | 295.68 | 46.19 | 29.18 |
| 21Q4 (12) | 0.43 | 16.22 | -43.42 | 0.00 | 0 | 0 | 212.47 | -13.37 | 76.78 | 0.00 | 0 | 0 | 10.21 | -11.83 | 44.62 | 202.26 | -13.45 | 78.8 |
| 21Q3 (11) | 0.37 | -27.45 | -57.47 | 0.00 | 0 | -100.0 | 245.27 | 36.95 | 133.43 | 0.00 | 0 | -100.0 | 11.58 | 16.27 | 41.74 | 233.70 | 38.18 | 140.56 |
| 21Q2 (10) | 0.51 | 34.21 | 70.0 | 0.00 | 0 | -100.0 | 179.09 | -24.78 | -40.21 | 0.00 | 0 | -100.0 | 9.96 | 8.14 | -19.02 | 169.13 | -26.11 | -41.62 |
| 21Q1 (9) | 0.38 | -50.0 | 111.11 | 0.00 | 0 | -100.0 | 238.10 | 98.1 | -53.3 | 0.00 | 0 | -100.0 | 9.21 | 30.45 | -32.33 | 228.89 | 102.34 | -54.35 |
| 20Q4 (8) | 0.76 | -12.64 | -19.15 | 0.00 | -100.0 | -100.0 | 120.19 | 14.39 | 23.98 | 0.00 | -100.0 | -100.0 | 7.06 | -13.59 | 3.98 | 113.12 | 16.44 | 19.31 |
| 20Q3 (7) | 0.87 | 190.0 | 3.57 | 360.42 | 865.5 | 4605.22 | 105.07 | -64.92 | -2.62 | 0.25 | -89.75 | -97.9 | 8.17 | -33.58 | 42.09 | 97.15 | -66.46 | -14.8 |
| 20Q2 (6) | 0.30 | 66.67 | -43.4 | 37.33 | 111.38 | 506.99 | 299.55 | -41.25 | 75.82 | 2.44 | -52.62 | -83.51 | 12.30 | -9.63 | 331.58 | 289.69 | -42.23 | 58.88 |
| 20Q1 (5) | 0.18 | -80.85 | -52.63 | 17.66 | -9.58 | 94.28 | 509.89 | 425.99 | 114.13 | 5.15 | 10.52 | -48.55 | 13.61 | 100.44 | 391.34 | 501.43 | 428.88 | 104.37 |
| 19Q4 (4) | 0.94 | 11.9 | 0.0 | 19.53 | 154.96 | 0.0 | 96.94 | -10.16 | 0.0 | 4.66 | -60.77 | 0.0 | 6.79 | 18.09 | 0.0 | 94.81 | -16.86 | 0.0 |
| 19Q3 (3) | 0.84 | 58.49 | 0.0 | 7.66 | 24.55 | 0.0 | 107.90 | -36.67 | 0.0 | 11.88 | -19.73 | 0.0 | 5.75 | 101.75 | 0.0 | 114.03 | -37.46 | 0.0 |
| 19Q2 (2) | 0.53 | 39.47 | 0.0 | 6.15 | -32.34 | 0.0 | 170.37 | -28.45 | 0.0 | 14.80 | 47.85 | 0.0 | 2.85 | 2.89 | 0.0 | 182.33 | -25.69 | 0.0 |
| 19Q1 (1) | 0.38 | 0.0 | 0.0 | 9.09 | 0.0 | 0.0 | 238.12 | 0.0 | 0.0 | 10.01 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 245.36 | 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) | 2.20 | 52.78 | 0.00 | 0 | 165.94 | -34.75 | 0.00 | 0 | 11.05 | 15.22 | 154.88 | -36.71 |
| 2022 (9) | 1.44 | -14.29 | 0.00 | 0 | 254.32 | 17.16 | 0.00 | 0 | 9.59 | 2.46 | 244.73 | 17.82 |
| 2021 (8) | 1.68 | -11.58 | 0.00 | 0 | 217.07 | 12.86 | 0.00 | 0 | 9.36 | 3.65 | 207.71 | 12.23 |
| 2020 (7) | 1.90 | -4.52 | 205.66 | 330.52 | 192.33 | 4.81 | 1.77 | -76.83 | 9.03 | 55.69 | 185.08 | -0.15 |
| 2019 (6) | 1.99 | -54.57 | 47.77 | -14.74 | 183.51 | 120.01 | 7.64 | 17.36 | 5.80 | 75.23 | 185.36 | 113.99 |
| 2018 (5) | 4.38 | -74.22 | 56.03 | 4.18 | 83.41 | 288.13 | 6.51 | -4.12 | 3.31 | -39.27 | 86.62 | 279.41 |
| 2017 (4) | 16.99 | -83.32 | 53.78 | 1.74 | 21.49 | 500.28 | 6.79 | -1.74 | 5.45 | -51.98 | 22.83 | 0 |
| 2016 (3) | 101.88 | -80.98 | 52.86 | -25.54 | 3.58 | 426.47 | 6.91 | 34.44 | 11.35 | -29.81 | -0.86 | 0 |
| 2015 (2) | 535.76 | -3.36 | 70.99 | 58.5 | 0.68 | 3.03 | 5.14 | -36.93 | 16.17 | -23.47 | -10.34 | 0 |
| 2014 (1) | 554.37 | -14.8 | 44.79 | 64.55 | 0.66 | 17.86 | 8.15 | -39.22 | 21.13 | -49.07 | -12.32 | 0 |
