- 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) | 27.86 | -20.9 | 16.28 | 0.00 | 0 | 0 | 3.27 | 26.74 | -13.95 | 0.00 | 0 | 0 | 17.04 | 12.92 | -11.02 | -13.78 | -10.24 | 10.23 |
| 23Q3 (19) | 35.22 | -35.98 | -14.78 | 0.00 | 0 | 0 | 2.58 | 56.36 | 17.27 | 0.00 | 0 | 0 | 15.09 | -17.32 | -11.34 | -12.50 | 24.7 | 15.65 |
| 23Q2 (18) | 55.01 | 108.77 | -1.73 | 0.00 | 0 | 0 | 1.65 | -52.17 | 1.23 | 0.00 | 0 | 0 | 18.25 | -9.97 | 10.94 | -16.60 | 1.31 | -11.94 |
| 23Q1 (17) | 26.35 | 9.97 | -32.51 | 0.00 | 0 | 0 | 3.45 | -9.21 | 48.07 | 0.00 | 0 | 0 | 20.27 | 5.85 | 24.82 | -16.82 | -9.58 | -20.92 |
| 22Q4 (16) | 23.96 | -42.03 | -32.75 | 0.00 | 0 | 0 | 3.80 | 72.73 | 49.02 | 0.00 | 0 | 0 | 19.15 | 12.51 | 1.06 | -15.35 | -3.58 | 6.4 |
| 22Q3 (15) | 41.33 | -26.17 | 34.63 | 0.00 | 0 | 0 | 2.20 | 34.97 | -25.68 | 0.00 | 0 | 0 | 17.02 | 3.47 | -4.11 | -14.82 | 0.07 | -0.2 |
| 22Q2 (14) | 55.98 | 43.39 | 80.93 | 0.00 | 0 | 0 | 1.63 | -30.04 | -44.56 | 0.00 | 0 | 0 | 16.45 | 1.29 | -2.37 | -14.83 | -6.61 | -6.61 |
| 22Q1 (13) | 39.04 | 9.57 | 79.74 | 0.00 | 0 | 0 | 2.33 | -8.63 | -44.39 | 0.00 | 0 | 0 | 16.24 | -14.3 | -11.21 | -13.91 | 15.18 | 1.35 |
| 21Q4 (12) | 35.63 | 16.06 | 65.88 | 0.00 | 0 | 0 | 2.55 | -13.85 | -39.86 | 0.00 | 0 | 0 | 18.95 | 6.76 | -12.75 | -16.40 | -10.89 | 6.18 |
| 21Q3 (11) | 30.70 | -0.78 | -8.19 | 0.00 | 0 | 0 | 2.96 | 0.68 | 8.82 | 0.00 | 0 | 0 | 17.75 | 5.34 | -46.63 | -14.79 | -6.33 | 51.56 |
| 21Q2 (10) | 30.94 | 42.45 | 40.51 | 0.00 | 0 | -100.0 | 2.94 | -29.83 | -28.81 | 0.00 | 0 | -100.0 | 16.85 | -7.87 | -56.43 | -13.91 | 1.35 | 44.0 |
| 21Q1 (9) | 21.72 | 1.12 | 21.41 | 0.00 | 0 | -100.0 | 4.19 | -1.18 | -17.68 | 0.00 | 0 | -100.0 | 18.29 | -15.79 | -44.34 | -14.10 | 19.34 | 21.32 |
| 20Q4 (8) | 21.48 | -35.77 | -1.87 | 0.00 | 0 | -100.0 | 4.24 | 55.88 | 1.92 | 0.00 | 0 | -100.0 | 21.72 | -34.7 | -4.53 | -17.48 | 42.74 | -162.07 |
| 20Q3 (7) | 33.44 | 51.86 | 58.18 | 0.00 | -100.0 | 0 | 2.72 | -34.14 | -36.74 | 0.00 | -100.0 | 0 | 33.26 | -13.99 | 63.2 | -30.53 | -22.91 | -89.86 |
| 20Q2 (6) | 22.02 | 23.09 | -7.09 | 9.39 | 1.73 | 0 | 4.13 | -18.86 | 7.55 | 9.70 | -1.62 | 0 | 38.67 | 17.68 | 79.78 | -24.84 | -38.62 | -40.58 |
| 20Q1 (5) | 17.89 | -18.27 | -17.78 | 9.23 | 20.81 | 0 | 5.09 | 22.36 | 21.77 | 9.86 | -17.28 | 0 | 32.86 | 44.44 | 43.31 | -17.92 | -168.67 | 4.43 |
| 19Q4 (4) | 21.89 | 3.55 | 0.0 | 7.64 | 0 | 0.0 | 4.16 | -3.26 | 0.0 | 11.92 | 0 | 0.0 | 22.75 | 11.63 | 0.0 | -6.67 | 58.52 | 0.0 |
| 19Q3 (3) | 21.14 | -10.8 | 0.0 | 0.00 | 0 | 0.0 | 4.30 | 11.98 | 0.0 | 0.00 | 0 | 0.0 | 20.38 | -5.25 | 0.0 | -16.08 | 9.0 | 0.0 |
| 19Q2 (2) | 23.70 | 8.92 | 0.0 | 0.00 | 0 | 0.0 | 3.84 | -8.13 | 0.0 | 0.00 | 0 | 0.0 | 21.51 | -6.19 | 0.0 | -17.67 | 5.76 | 0.0 |
| 19Q1 (1) | 21.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 4.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 22.93 | 0.0 | 0.0 | -18.75 | 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) | 88.69 | -34.88 | 0.00 | 0 | 4.12 | 53.73 | 0.00 | 0 | 19.93 | 6.41 | -15.82 | 0 |
| 2022 (9) | 136.20 | 16.78 | 0.00 | 0 | 2.68 | -14.38 | 0.00 | 0 | 18.73 | 1.52 | -16.05 | 0 |
| 2021 (8) | 116.63 | 83.35 | 0.00 | 0 | 3.13 | -45.47 | 0.00 | 0 | 18.45 | -23.28 | -15.32 | 0 |
| 2020 (7) | 63.61 | -23.98 | 0.00 | 0 | 5.74 | 31.65 | 0.00 | 0 | 24.05 | -7.18 | -18.31 | 0 |
| 2019 (6) | 83.67 | 9.8 | 0.00 | 0 | 4.36 | -8.98 | 0.00 | 0 | 25.91 | -18.52 | -21.54 | 0 |
| 2018 (5) | 76.20 | 32.25 | 0.00 | 0 | 4.79 | -24.33 | 0.00 | 0 | 31.80 | -8.36 | -27.01 | 0 |
| 2017 (4) | 57.62 | 27.06 | 0.00 | 0 | 6.33 | -21.37 | 0.00 | 0 | 34.70 | 48.74 | -28.36 | 0 |
| 2016 (3) | 45.35 | -29.07 | 0.00 | 0 | 8.05 | 40.98 | 0.00 | 0 | 23.33 | 40.88 | -15.28 | 0 |
| 2015 (2) | 63.94 | -43.57 | 0.00 | 0 | 5.71 | 77.33 | 0.00 | 0 | 16.56 | 2.79 | -10.85 | 0 |
| 2014 (1) | 113.31 | -33.43 | 0.00 | 0 | 3.22 | 50.47 | 0.00 | 0 | 16.11 | 8.78 | -12.89 | 0 |
