- 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) | 1.06 | 0.0 | -33.33 | 2.52 | -64.15 | 13.51 | 85.83 | 0.42 | 50.05 | 36.15 | 179.15 | -11.7 | 35.26 | 46.13 | 105.0 | 86.72 | 16.73 | 7.14 |
| 23Q3 (19) | 1.06 | 32.5 | -49.52 | 7.03 | 156.57 | 284.15 | 85.47 | -25.11 | 97.03 | 12.95 | -60.97 | -74.02 | 24.13 | 55.88 | -83.1 | 74.29 | -43.65 | 249.99 |
| 23Q2 (18) | 0.80 | 15.94 | -73.94 | 2.74 | 94.33 | 65.06 | 114.12 | -12.88 | 284.76 | 33.18 | -48.51 | -39.56 | 15.48 | -19.71 | -94.24 | 131.83 | -25.16 | 171.56 |
| 23Q1 (17) | 0.69 | -56.6 | -70.89 | 1.41 | -36.49 | 41.0 | 130.99 | 129.0 | 241.03 | 64.44 | 57.4 | -29.47 | 19.28 | 12.09 | -95.72 | 176.15 | 117.63 | 154.9 |
| 22Q4 (16) | 1.59 | -24.29 | -54.05 | 2.22 | 21.31 | 14.43 | 57.20 | 31.86 | 117.49 | 40.94 | -17.86 | -12.71 | 17.20 | -87.95 | -93.99 | 80.94 | 263.42 | 138.0 |
| 22Q3 (15) | 2.10 | -31.6 | -29.77 | 1.83 | 10.24 | -2.14 | 43.38 | 46.26 | 42.42 | 49.84 | -9.22 | 2.36 | 142.74 | -46.89 | -61.13 | -49.53 | 73.11 | 82.81 |
| 22Q2 (14) | 3.07 | 29.54 | 47.6 | 1.66 | 66.0 | -5.68 | 29.66 | -22.78 | -32.17 | 54.90 | -39.91 | 6.33 | 268.78 | -40.35 | -54.17 | -184.22 | 42.58 | 62.49 |
| 22Q1 (13) | 2.37 | -31.5 | 3.49 | 1.00 | -48.45 | -57.98 | 38.41 | 46.05 | -3.44 | 91.37 | 94.82 | 139.25 | 450.63 | 57.46 | -25.68 | -320.85 | -50.64 | 39.28 |
| 21Q4 (12) | 3.46 | 15.72 | 73.87 | 1.94 | 3.74 | 17.58 | 26.30 | -13.66 | -42.51 | 46.90 | -3.68 | -14.9 | 286.19 | -22.07 | -48.14 | -212.99 | 26.07 | 52.77 |
| 21Q3 (11) | 2.99 | 43.75 | 536.17 | 1.87 | 6.25 | 938.89 | 30.46 | -30.35 | -84.3 | 48.69 | -5.69 | -90.62 | 367.23 | -37.39 | -91.69 | -288.08 | 41.35 | 92.23 |
| 21Q2 (10) | 2.08 | -9.17 | 1200.0 | 1.76 | -26.05 | 1855.56 | 43.73 | 9.93 | -92.31 | 51.63 | 35.19 | -95.17 | 586.52 | -3.27 | -93.97 | -491.16 | 7.04 | 93.92 |
| 21Q1 (9) | 2.29 | 15.08 | 5625.0 | 2.38 | 44.24 | 5850.0 | 39.78 | -13.05 | -98.05 | 38.19 | -30.7 | -98.52 | 606.35 | 9.88 | -97.58 | -528.38 | -17.17 | 97.42 |
| 20Q4 (8) | 1.99 | 323.4 | 2742.86 | 1.65 | 816.67 | 371.43 | 45.75 | -76.42 | -96.27 | 55.11 | -89.38 | -78.78 | 551.82 | -87.52 | -76.71 | -450.97 | 87.84 | 48.89 |
| 20Q3 (7) | 0.47 | 193.75 | 291.67 | 0.18 | 100.0 | 157.14 | 194.00 | -65.87 | -75.3 | 518.98 | -51.48 | -61.58 | 4421.67 | -54.52 | -59.3 | -3708.68 | 54.12 | 57.51 |
| 20Q2 (6) | 0.16 | 300.0 | -15.79 | 0.09 | 125.0 | 50.0 | 568.41 | -72.12 | 16.05 | 1069.53 | -58.65 | -34.55 | 9721.94 | -61.25 | -2.36 | -8084.00 | 60.49 | -3.2 |
| 20Q1 (5) | 0.04 | -42.86 | -89.74 | 0.04 | -88.57 | -20.0 | 2038.82 | 66.11 | 782.95 | 2586.76 | 895.98 | 33.18 | 25088.00 | 958.84 | 158.61 | -20462.40 | -2219.21 | -171.82 |
| 19Q4 (4) | 0.07 | -41.67 | 0.0 | 0.35 | 400.0 | 0.0 | 1227.36 | 56.29 | 0.0 | 259.72 | -80.77 | 0.0 | 2369.38 | -78.19 | 0.0 | -882.30 | 89.89 | 0.0 |
| 19Q3 (3) | 0.12 | -36.84 | 0.0 | 0.07 | 16.67 | 0.0 | 785.31 | 60.33 | 0.0 | 1350.88 | -17.34 | 0.0 | 10864.80 | 9.11 | 0.0 | -8728.57 | -11.43 | 0.0 |
| 19Q2 (2) | 0.19 | -51.28 | 0.0 | 0.06 | 20.0 | 0.0 | 489.80 | 112.12 | 0.0 | 1634.24 | -15.86 | 0.0 | 9957.27 | 2.64 | 0.0 | -7833.23 | -4.06 | 0.0 |
| 19Q1 (1) | 0.39 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 230.91 | 0.0 | 0.0 | 1942.36 | 0.0 | 0.0 | 9701.19 | 0.0 | 0.0 | -7527.91 | 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) | 3.69 | -54.39 | 6.20 | -22.21 | 98.90 | 119.14 | 58.91 | 28.6 | 30.55 | -79.67 | 127.26 | 0 |
| 2022 (9) | 8.09 | -29.59 | 7.97 | 22.24 | 45.13 | 42.05 | 45.81 | -18.17 | 150.29 | -64.15 | -59.35 | 0 |
| 2021 (8) | 11.49 | 636.54 | 6.52 | 200.46 | 31.77 | -86.39 | 55.98 | -66.74 | 419.22 | -78.25 | -331.47 | 0 |
| 2020 (7) | 1.56 | 160.0 | 2.17 | 393.18 | 233.49 | -61.69 | 168.33 | -79.75 | 1927.60 | -65.54 | -1525.78 | 0 |
| 2019 (6) | 0.60 | 252.94 | 0.44 | -38.03 | 609.53 | -71.03 | 831.20 | 62.51 | 5593.66 | 106.74 | -4152.93 | 0 |
| 2018 (5) | 0.17 | -80.46 | 0.71 | -82.51 | 2103.80 | 401.04 | 511.47 | 468.49 | 2705.64 | 939.03 | -90.37 | 0 |
| 2017 (4) | 0.87 | -76.68 | 4.06 | -36.46 | 419.89 | 329.6 | 89.97 | 57.4 | 260.40 | 828.67 | 249.46 | 96.64 |
| 2016 (3) | 3.73 | 19.94 | 6.39 | 85.22 | 97.74 | -16.81 | 57.16 | -46.02 | 28.04 | -29.12 | 126.86 | -30.99 |
| 2015 (2) | 3.11 | -20.05 | 3.45 | -45.15 | 117.49 | 25.16 | 105.90 | 82.52 | 39.56 | -1.37 | 183.83 | 64.46 |
| 2014 (1) | 3.89 | 82.63 | 6.29 | -14.65 | 93.87 | -45.32 | 58.02 | 17.21 | 40.11 | -54.15 | 111.78 | -16.38 |
