- 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) | 4.53 | 8.63 | 32.07 | 0.00 | 0 | 0 | 20.08 | -8.02 | -24.23 | 0.00 | 0 | 0 | 44.82 | -0.4 | -4.03 | -24.74 | -6.78 | -22.48 |
| 23Q3 (19) | 4.17 | 6.92 | 2.71 | 0.00 | 0 | 0 | 21.83 | -6.51 | -2.59 | 0.00 | 0 | 0 | 45.00 | 1.88 | -15.33 | -23.17 | -11.29 | 24.63 |
| 23Q2 (18) | 3.90 | 6.56 | -11.76 | 0.00 | 0 | 0 | 23.35 | -6.15 | 13.46 | 0.00 | 0 | 0 | 44.17 | 7.21 | -20.93 | -20.82 | -27.57 | 40.97 |
| 23Q1 (17) | 3.66 | 6.71 | -21.29 | 0.00 | 0 | 0 | 24.88 | -6.11 | 27.0 | 0.00 | 0 | 0 | 41.20 | -11.78 | -31.61 | -16.32 | 19.21 | 59.85 |
| 22Q4 (16) | 3.43 | -15.52 | -27.48 | 0.00 | 0 | 0 | 26.50 | 18.25 | 37.81 | 0.00 | 0 | 0 | 46.70 | -12.14 | -25.04 | -20.20 | 34.29 | 53.1 |
| 22Q3 (15) | 4.06 | -8.14 | -13.62 | 0.00 | 0 | 0 | 22.41 | 8.89 | 15.63 | 0.00 | 0 | 0 | 53.15 | -4.85 | -13.18 | -30.74 | 12.84 | 26.53 |
| 22Q2 (14) | 4.42 | -4.95 | 2.31 | 0.00 | 0 | 0 | 20.58 | 5.05 | -2.33 | 0.00 | 0 | 0 | 55.86 | -7.27 | -5.29 | -35.27 | 13.23 | 6.96 |
| 22Q1 (13) | 4.65 | -1.69 | -3.73 | 0.00 | 0 | 0 | 19.59 | 1.87 | 3.93 | 0.00 | 0 | 0 | 60.24 | -3.31 | 17.54 | -40.65 | 5.62 | -25.46 |
| 21Q4 (12) | 4.73 | 0.64 | 12.89 | 0.00 | 0 | 0 | 19.23 | -0.77 | -11.5 | 0.00 | 0 | 0 | 62.30 | 1.76 | 24.18 | -43.07 | -2.94 | -51.44 |
| 21Q3 (11) | 4.70 | 8.8 | 17.79 | 0.00 | 0 | 0 | 19.38 | -8.02 | -15.0 | 0.00 | 0 | 0 | 61.22 | 3.8 | 55.97 | -41.84 | -10.37 | -154.19 |
| 21Q2 (10) | 4.32 | -10.56 | 30.12 | 0.00 | 0 | -100.0 | 21.07 | 11.78 | -23.1 | 0.00 | 0 | -100.0 | 58.98 | 15.08 | 48.3 | -37.91 | -17.01 | -339.79 |
| 21Q1 (9) | 4.83 | 15.27 | 43.32 | 0.00 | 0 | 0 | 18.85 | -13.25 | -30.21 | 0.00 | 0 | 0 | 51.25 | 2.15 | 41.18 | -32.40 | -13.92 | -248.76 |
| 20Q4 (8) | 4.19 | 5.01 | 16.39 | 0.00 | 0 | 0 | 21.73 | -4.69 | -14.01 | 0.00 | 0 | 0 | 50.17 | 27.82 | 46.61 | -28.44 | -72.78 | -218.12 |
| 20Q3 (7) | 3.99 | 20.18 | 4.72 | 0.00 | -100.0 | 0 | 22.80 | -16.79 | -4.56 | 0.00 | -100.0 | 0 | 39.25 | -1.31 | 6.4 | -16.46 | -90.95 | -26.62 |
| 20Q2 (6) | 3.32 | -1.48 | -27.19 | 24.23 | 0 | 0 | 27.40 | 1.44 | 37.21 | 3.75 | 0 | 0 | 39.77 | 9.56 | 26.41 | -8.62 | 7.21 | 24.98 |
| 20Q1 (5) | 3.37 | -6.39 | -22.35 | 0.00 | 0 | 0 | 27.01 | 6.89 | 28.8 | 0.00 | 0 | 0 | 36.30 | 6.08 | 5.83 | -9.29 | -3.91 | 30.31 |
| 19Q4 (4) | 3.60 | -5.51 | 0.0 | 0.00 | 0 | 0.0 | 25.27 | 5.78 | 0.0 | 0.00 | 0 | 0.0 | 34.22 | -7.24 | 0.0 | -8.94 | 31.23 | 0.0 |
| 19Q3 (3) | 3.81 | -16.45 | 0.0 | 0.00 | 0 | 0.0 | 23.89 | 19.63 | 0.0 | 0.00 | 0 | 0.0 | 36.89 | 17.26 | 0.0 | -13.00 | -13.14 | 0.0 |
| 19Q2 (2) | 4.56 | 5.07 | 0.0 | 0.00 | 0 | 0.0 | 19.97 | -4.77 | 0.0 | 0.00 | 0 | 0.0 | 31.46 | -8.28 | 0.0 | -11.49 | 13.8 | 0.0 |
| 19Q1 (1) | 4.34 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 20.97 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 34.30 | 0.0 | 0.0 | -13.33 | 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) | 15.80 | -29.62 | 0.00 | 0 | 23.11 | 42.13 | 0.00 | 0 | 41.78 | -5.94 | -18.67 | 0 |
| 2022 (9) | 22.45 | 11.97 | 0.00 | 0 | 16.26 | -10.66 | 0.00 | 0 | 44.42 | -17.68 | -28.16 | 0 |
| 2021 (8) | 20.05 | 41.4 | 0.00 | 0 | 18.20 | -29.32 | 0.00 | 0 | 53.96 | 28.14 | -35.76 | 0 |
| 2020 (7) | 14.18 | -11.65 | 0.00 | 0 | 25.75 | 13.19 | 0.00 | 0 | 42.11 | 25.44 | -16.36 | 0 |
| 2019 (6) | 16.05 | -5.2 | 0.00 | 0 | 22.75 | 5.52 | 0.00 | 0 | 33.57 | -1.18 | -10.82 | 0 |
| 2018 (5) | 16.93 | 3.99 | 0.00 | 0 | 21.56 | -3.84 | 0.00 | 0 | 33.97 | -16.31 | -12.41 | 0 |
| 2017 (4) | 16.28 | 0.99 | 0.00 | 0 | 22.42 | -0.97 | 0.00 | 0 | 40.59 | -6.67 | -18.16 | 0 |
| 2016 (3) | 16.12 | -6.98 | 0.00 | 0 | 22.64 | 7.45 | 0.00 | 0 | 43.49 | 1.95 | -20.85 | 0 |
| 2015 (2) | 17.33 | -7.03 | 0.00 | 0 | 21.07 | 7.61 | 0.00 | 0 | 42.66 | 5.1 | -21.59 | 0 |
| 2014 (1) | 18.64 | -1.58 | 0.00 | 0 | 19.58 | 1.61 | 0.00 | 0 | 40.59 | 16.07 | -21.01 | 0 |
