- 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) | 3.55 | 110.06 | 501.69 | 16.06 | 62.06 | 0 | 25.67 | -52.41 | -83.35 | 5.67 | -38.3 | 0 | 12.46 | -57.85 | -97.25 | 18.87 | -43.81 | 106.33 |
| 24Q2 (19) | 1.69 | -64.5 | -62.02 | 9.91 | -98.29 | 0 | 53.94 | 181.97 | 164.02 | 9.19 | 5643.75 | 0 | 29.56 | -78.54 | -69.68 | 33.58 | 128.35 | 143.58 |
| 24Q1 (18) | 4.76 | 0 | 149.21 | 580.18 | 0 | 0 | 19.13 | 0 | -59.84 | 0.16 | 0 | 0 | 137.73 | -97.93 | -88.43 | -118.44 | 98.22 | 89.64 |
| 23Q4 (17) | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 6647.46 | 1369.31 | 384146.24 | -6647.46 | -2128.52 | -7690.16 |
| 23Q3 (16) | 0.59 | -86.74 | -63.35 | 0.00 | 0 | -100.0 | 154.13 | 654.43 | 173.04 | 0.00 | 0 | -100.0 | 452.42 | 364.07 | 234.01 | -298.29 | -287.09 | -1791.95 |
| 23Q2 (15) | 4.45 | 132.98 | 36.09 | 0.00 | 0 | -100.0 | 20.43 | -57.12 | -26.56 | 0.00 | 0 | -100.0 | 97.49 | -91.81 | -13.78 | -77.06 | 93.26 | -87.13 |
| 23Q1 (14) | 1.91 | 83.65 | 0 | 0.00 | -100.0 | -100.0 | 47.64 | -45.32 | 0 | 0.00 | -100.0 | -100.0 | 1190.63 | 68722.54 | 1736.26 | -1142.99 | -1405.08 | 0 |
| 22Q4 (13) | 1.04 | -35.4 | 5100.0 | 41.68 | 4334.04 | 3588.5 | 87.13 | 54.35 | -98.35 | 2.18 | -97.74 | -97.29 | 1.73 | -98.72 | -96.84 | 87.58 | 396.77 | -98.35 |
| 22Q3 (12) | 1.61 | -50.76 | 0 | 0.94 | -54.37 | -21.01 | 56.45 | 102.91 | 0 | 96.63 | 119.26 | 26.56 | 135.45 | 19.79 | 2470.21 | 17.63 | 142.81 | 0 |
| 22Q2 (11) | 3.27 | 0 | 0 | 2.06 | -8.04 | 0 | 27.82 | 0 | -99.97 | 44.07 | 8.41 | -99.95 | 113.07 | 74.38 | -98.3 | -41.18 | 0 | -100.02 |
| 22Q1 (10) | 0.00 | -100.0 | 0 | 2.24 | 98.23 | -10.4 | 0.00 | -100.0 | -100.0 | 40.65 | -49.45 | 11.52 | 64.84 | 18.52 | 2112.97 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 0.02 | 0 | 0 | 1.13 | -5.04 | 0 | 5277.47 | 0 | -95.88 | 80.42 | 5.33 | -99.79 | 54.71 | 938.14 | -99.26 | 5303.18 | 0 | -96.66 |
| 21Q3 (8) | 0.00 | 0 | -100.0 | 1.19 | 0 | 108.77 | 0.00 | -100.0 | -100.0 | 76.35 | -99.92 | -52.57 | 5.27 | -99.92 | -90.46 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 0.00 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 99172.90 | -88.0 | 223061.34 | 95220.10 | 261134.84 | 1080718.39 | 6643.00 | 226623.55 | 177996.51 | 187750.00 | -77.28 | 379039.74 |
| 21Q1 (6) | 0.00 | 0 | 0 | 2.50 | 0 | 986.96 | 826437.00 | 544.54 | 4065.3 | 36.45 | -99.9 | -90.97 | 2.93 | -99.96 | -98.09 | 826471.00 | 420.13 | 4013.58 |
| 20Q4 (5) | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 100.0 | 128221.00 | 1416.61 | 52.65 | 38086.30 | 23559.03 | 0 | 7410.81 | 13313.23 | 0 | 158896.00 | 1756.23 | 0 |
| 20Q3 (4) | 0.01 | -99.51 | 0.0 | 0.57 | -94.48 | 0.0 | 8454.44 | 18924.39 | 0.0 | 160.98 | 1727.24 | 0.0 | 55.25 | 1381.23 | 0.0 | 8560.16 | 17186.27 | 0.0 |
| 20Q2 (3) | 2.05 | 0 | 0.0 | 10.33 | 4391.3 | 0.0 | 44.44 | -99.78 | 0.0 | 8.81 | -97.82 | 0.0 | 3.73 | -97.57 | 0.0 | 49.52 | -99.75 | 0.0 |
| 20Q1 (2) | 0.00 | 0 | 0.0 | 0.23 | 179.31 | 0.0 | 19841.00 | -76.38 | 0.0 | 403.75 | 0 | 0.0 | 153.45 | 0 | 0.0 | 20091.30 | 0 | 0.0 |
| 19Q4 (1) | 0.00 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 83994.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 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) | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 1553.67 | 5740.86 | -1553.67 | 0 |
| 2022 (9) | 7.45 | 74400.0 | 22.22 | 419.16 | 48.96 | -99.84 | 16.43 | -80.71 | 26.60 | -44.08 | 38.79 | -99.88 |
| 2021 (8) | 0.01 | -99.5 | 4.28 | -56.81 | 31294.50 | 17229.03 | 85.19 | 131.24 | 47.57 | 490.93 | 31332.10 | 14864.23 |
| 2020 (7) | 2.02 | 445.95 | 9.91 | 418.85 | 180.59 | -81.56 | 36.84 | -80.69 | 8.05 | -73.9 | 209.38 | -81.62 |
| 2019 (6) | 0.37 | -65.42 | 1.91 | -9.48 | 979.23 | 187.83 | 190.76 | 10.08 | 30.84 | 5407.14 | 1139.15 | 122.08 |
| 2018 (5) | 1.07 | -68.9 | 2.11 | 80.34 | 340.21 | 220.53 | 173.29 | -44.25 | 0.56 | -97.79 | 512.94 | 30.99 |
| 2017 (4) | 3.44 | -36.06 | 1.17 | -56.51 | 106.14 | 56.53 | 310.82 | 129.39 | 25.36 | -19.34 | 391.60 | 127.83 |
| 2016 (3) | 5.38 | -44.88 | 2.69 | 17.47 | 67.81 | 81.31 | 135.50 | -15.03 | 31.44 | -22.92 | 171.88 | 10.12 |
| 2015 (2) | 9.76 | 6.32 | 2.29 | 120.19 | 37.40 | -5.94 | 159.47 | -54.48 | 40.79 | 470.49 | 156.08 | -59.24 |
| 2014 (1) | 9.18 | 52.49 | 1.04 | -84.02 | 39.76 | -34.47 | 350.34 | 524.71 | 7.15 | -50.72 | 382.95 | 274.56 |
