- 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
- 當存貨提列減損損失，虧損認列在該年度，但是存貨價格回升後，之後年度也會直接回沖增加EPS，這種情況很容易在記憶體模組廠見到
- 存貨一直增加，但是存貨銷售比沒什麼改變，可以推測是公司因為銷售良好而準備的存貨
- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.27 | -96.86 | -99.44 | 0.00 | -100.0 | -100.0 | 342.38 | 3136.11 | 18015.34 | 25921800.00 | 261645.15 | 1936024.29 | 659511.00 | 239313.0 | 1561612.05 | 25262700.00 | 262000.36 | 1945429.46 |
| 24Q2 (19) | 8.60 | -51.55 | -98.21 | 0.01 | -66.67 | 0.0 | 10.58 | 106.24 | 5468.42 | 9903.45 | 191.14 | 35.91 | 275.47 | 141.34 | 29.05 | 9638.56 | 192.73 | 36.26 |
| 24Q1 (18) | 17.75 | -43.45 | -88.44 | 0.03 | -50.0 | -50.0 | 5.13 | 76.9 | 769.49 | 3401.63 | 106.07 | 115.54 | 114.14 | 88.63 | 132.61 | 3292.62 | 106.68 | 115.25 |
| 23Q4 (17) | 31.39 | -34.75 | 0 | 0.06 | -14.29 | 0 | 2.90 | 53.44 | 0 | 1650.69 | 23.29 | -99.68 | 60.51 | 43.29 | -99.63 | 1593.08 | 22.69 | 0 |
| 23Q3 (16) | 48.11 | -89.96 | -97.33 | 0.07 | 600.0 | -36.36 | 1.89 | 894.74 | 3680.0 | 1338.85 | -81.63 | 61.18 | 42.23 | -80.22 | 102.83 | 1298.50 | -81.64 | 60.33 |
| 23Q2 (15) | 479.20 | 212.18 | -81.31 | 0.01 | -83.33 | -90.0 | 0.19 | -67.8 | 375.0 | 7286.76 | 361.72 | 689.61 | 213.46 | 335.01 | 1059.48 | 7073.49 | 362.41 | 682.08 |
| 23Q1 (14) | 153.50 | 0 | 7461.58 | 0.06 | 0 | 0 | 0.59 | 0 | -98.68 | 1578.17 | -99.69 | -99.81 | 49.07 | -99.7 | -99.77 | 1529.69 | 0 | -99.82 |
| 22Q4 (13) | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 512461.00 | 61593.23 | 44340.1 | 16281.20 | 78099.81 | 49386.93 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1799.86 | -29.79 | 5657.71 | 0.11 | 10.0 | 57.14 | 0.05 | 25.0 | -98.28 | 830.66 | -9.99 | -36.52 | 20.82 | 13.09 | -28.82 | 809.89 | -10.45 | -36.84 |
| 22Q2 (11) | 2563.42 | 126176.85 | 400434.38 | 0.10 | 0 | 0 | 0.04 | -99.91 | -99.97 | 922.83 | -99.89 | 0 | 18.41 | -99.91 | 0 | 904.45 | -99.89 | 0 |
| 22Q1 (10) | 2.03 | -94.0 | -80.18 | 0.00 | -100.0 | -100.0 | 44.83 | 1566.54 | 404.27 | 849827.00 | 73596.14 | 5513.16 | 21024.60 | 63804.56 | 5107.33 | 828847.00 | 73710.44 | 5521.21 |
| 21Q4 (9) | 33.81 | 8.16 | -65.59 | 0.08 | 14.29 | -20.0 | 2.69 | -7.56 | 189.25 | 1153.15 | -11.88 | 30.84 | 32.90 | 12.48 | 15.8 | 1122.94 | -12.43 | 31.51 |
| 21Q3 (8) | 31.26 | 4784.38 | 4.27 | 0.07 | 0 | 75.0 | 2.91 | -97.94 | -4.28 | 1308.63 | 0 | -49.52 | 29.25 | 0 | -57.26 | 1282.29 | 0 | -49.25 |
| 21Q2 (7) | 0.64 | -93.75 | -97.63 | 0.00 | -100.0 | -100.0 | 141.38 | 1490.33 | 4095.25 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 10.24 | -89.58 | 19.07 | 0.01 | -90.0 | -75.0 | 8.89 | 855.91 | -15.97 | 15139.90 | 1617.79 | 549.57 | 403.75 | 1321.15 | 371.07 | 14745.00 | 1626.82 | 553.7 |
| 20Q4 (5) | 98.27 | 227.79 | 69.29 | 0.10 | 150.0 | -61.54 | 0.93 | -69.41 | -40.76 | 881.36 | -66.0 | 147.7 | 28.41 | -58.49 | 134.79 | 853.88 | -66.21 | 147.3 |
| 20Q3 (4) | 29.98 | 11.0 | 0.0 | 0.04 | 33.33 | 0.0 | 3.04 | -9.79 | 0.0 | 2592.27 | -11.75 | 0.0 | 68.44 | -10.31 | 0.0 | 2526.87 | -11.78 | 0.0 |
| 20Q2 (3) | 27.01 | 214.07 | 0.0 | 0.03 | -25.0 | 0.0 | 3.37 | -68.15 | 0.0 | 2937.34 | 26.02 | 0.0 | 76.31 | -10.97 | 0.0 | 2864.41 | 26.99 | 0.0 |
| 20Q1 (2) | 8.60 | -85.19 | 0.0 | 0.04 | -84.62 | 0.0 | 10.58 | 573.89 | 0.0 | 2330.76 | 555.04 | 0.0 | 85.71 | 608.35 | 0.0 | 2255.63 | 553.28 | 0.0 |
| 19Q4 (1) | 58.05 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 355.82 | 0.0 | 0.0 | 12.10 | 0.0 | 0.0 | 345.28 | 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) | 156.97 | -68.54 | 0.19 | -9.52 | 2.33 | 219.18 | 1955.27 | 11.61 | 75.00 | 27.49 | 1882.60 | 11.15 |
| 2022 (9) | 498.92 | 97.37 | 0.21 | 31.25 | 0.73 | -49.31 | 1751.90 | -20.88 | 58.83 | -22.11 | 1693.80 | -20.86 |
| 2021 (8) | 252.79 | 371.1 | 0.16 | -27.27 | 1.44 | -78.82 | 2214.35 | 32.56 | 75.53 | 9.73 | 2140.27 | 33.06 |
| 2020 (7) | 53.66 | -48.17 | 0.22 | -50.0 | 6.80 | 92.63 | 1670.47 | 103.58 | 68.83 | 97.84 | 1608.45 | 103.79 |
| 2019 (6) | 103.53 | -83.18 | 0.44 | 69.23 | 3.53 | 498.31 | 820.55 | -41.11 | 34.79 | -35.88 | 789.28 | -41.09 |
| 2018 (5) | 615.70 | 158.4 | 0.26 | -16.13 | 0.59 | -61.44 | 1393.42 | 17.71 | 54.26 | -0.4 | 1339.75 | 18.47 |
| 2017 (4) | 238.27 | 56.22 | 0.31 | 14.81 | 1.53 | -35.98 | 1183.82 | -11.79 | 54.48 | -20.37 | 1130.87 | -11.38 |
| 2016 (3) | 152.52 | -20.97 | 0.27 | -6.9 | 2.39 | 26.46 | 1342.07 | 6.65 | 68.42 | 10.02 | 1276.04 | 6.51 |
| 2015 (2) | 192.99 | 694.85 | 0.29 | -29.27 | 1.89 | -87.43 | 1258.34 | 40.27 | 62.19 | 22.23 | 1198.04 | 39.11 |
| 2014 (1) | 24.28 | 16.96 | 0.41 | -4.65 | 15.03 | -14.51 | 897.09 | 4.88 | 50.88 | -1.2 | 861.24 | 4.85 |
