- 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) | 2.69 | 37.95 | 37.24 | 0.00 | 0 | 0 | 33.82 | -27.41 | -27.3 | 0.00 | 0 | 0 | 70.13 | 2.75 | 33.18 | -36.31 | -67.56 | -491.37 |
| 23Q3 (19) | 1.95 | -20.08 | 25.0 | 0.00 | 0 | 0 | 46.59 | 24.91 | -19.92 | 0.00 | 0 | 0 | 68.25 | 16.87 | -0.09 | -21.67 | -2.7 | -113.92 |
| 23Q2 (18) | 2.44 | 112.17 | 95.2 | 0.00 | 0 | 0 | 37.30 | -53.05 | -48.63 | 0.00 | 0 | 0 | 58.40 | -37.04 | -26.96 | -21.10 | -58.53 | -187.07 |
| 23Q1 (17) | 1.15 | -41.33 | 5.5 | 0.00 | 0 | 0 | 79.45 | 70.79 | -4.91 | 0.00 | 0 | 0 | 92.76 | 76.15 | -36.6 | -13.31 | -116.78 | 78.79 |
| 22Q4 (16) | 1.96 | 25.64 | -37.97 | 0.00 | 0 | 0 | 46.52 | -20.04 | 61.7 | 0.00 | 0 | 0 | 52.66 | -22.91 | -7.13 | -6.14 | 39.39 | 78.02 |
| 22Q3 (15) | 1.56 | 24.8 | -24.64 | 0.00 | 0 | 0 | 58.18 | -19.87 | 32.65 | 0.00 | 0 | 0 | 68.31 | -14.57 | -10.71 | -10.13 | -37.82 | 68.97 |
| 22Q2 (14) | 1.25 | 14.68 | -52.65 | 0.00 | 0 | 0 | 72.61 | -13.09 | 110.46 | 0.00 | 0 | 0 | 79.96 | -45.35 | -3.86 | -7.35 | 88.29 | 84.9 |
| 22Q1 (13) | 1.09 | -65.51 | -29.22 | 0.00 | 0 | 0 | 83.55 | 190.41 | 41.49 | 0.00 | 0 | 0 | 146.32 | 158.06 | 13.87 | -62.76 | -124.7 | 9.63 |
| 21Q4 (12) | 3.16 | 52.66 | -30.4 | 0.00 | 0 | 0 | 28.77 | -34.4 | 43.42 | 0.00 | 0 | 0 | 56.70 | -25.88 | -38.19 | -27.93 | 14.46 | 61.04 |
| 21Q3 (11) | 2.07 | -21.59 | 0 | 0.00 | 0 | 0 | 43.86 | 27.13 | 0 | 0.00 | 0 | 0 | 76.50 | -8.02 | -23.95 | -32.65 | 32.92 | 67.54 |
| 21Q2 (10) | 2.64 | 71.43 | -73.14 | 0.00 | 0 | 0 | 34.50 | -41.57 | 272.57 | 0.00 | 0 | 0 | 83.17 | -35.28 | -30.34 | -48.67 | 29.92 | 55.81 |
| 21Q1 (9) | 1.54 | -66.08 | -60.1 | 0.00 | 0 | 0 | 59.05 | 194.37 | 150.64 | 0.00 | 0 | 0 | 128.50 | 40.07 | -40.27 | -69.45 | 3.11 | 63.75 |
| 20Q4 (8) | 4.54 | 0 | -64.45 | 0.00 | 0 | 0 | 20.06 | 0 | 181.74 | 0.00 | 0 | 0 | 91.74 | -8.8 | -4.59 | -71.68 | 28.74 | 19.49 |
| 20Q3 (7) | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 100.59 | -15.75 | 21.11 | -100.59 | 8.67 | -32.44 |
| 20Q2 (6) | 9.83 | 154.66 | 279.54 | 0.00 | 0 | 0 | 9.26 | -60.7 | -73.69 | 0.00 | 0 | 0 | 119.39 | -44.5 | -40.52 | -110.14 | 42.51 | 33.46 |
| 20Q1 (5) | 3.86 | -69.77 | 250.91 | 0.00 | 0 | 0 | 23.56 | 230.9 | -71.53 | 0.00 | 0 | 0 | 215.12 | 123.73 | -51.43 | -191.57 | -115.17 | 46.81 |
| 19Q4 (4) | 12.77 | -0.23 | 0.0 | 0.00 | 0 | 0.0 | 7.12 | 0.14 | 0.0 | 0.00 | 0 | 0.0 | 96.15 | 15.76 | 0.0 | -89.03 | -17.22 | 0.0 |
| 19Q3 (3) | 12.80 | 394.21 | 0.0 | 0.00 | 0 | 0.0 | 7.11 | -79.8 | 0.0 | 0.00 | 0 | 0.0 | 83.06 | -58.62 | 0.0 | -75.95 | 54.12 | 0.0 |
| 19Q2 (2) | 2.59 | 135.45 | 0.0 | 0.00 | 0 | 0.0 | 35.19 | -57.47 | 0.0 | 0.00 | 0 | 0.0 | 200.72 | -54.68 | 0.0 | -165.53 | 54.04 | 0.0 |
| 19Q1 (1) | 1.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 82.75 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 442.93 | 0.0 | 0.0 | -360.18 | 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) | 6.18 | 8.61 | 0.00 | 0 | 59.07 | -7.9 | 0.00 | 0 | 84.77 | -16.65 | -25.70 | 0 |
| 2022 (9) | 5.69 | -33.06 | 0.00 | 0 | 64.14 | 49.44 | 0.00 | 0 | 101.70 | -2.17 | -37.56 | 0 |
| 2021 (8) | 8.50 | -25.18 | 0.00 | 0 | 42.92 | 33.58 | 0.00 | 0 | 103.96 | -15.84 | -61.04 | 0 |
| 2020 (7) | 11.36 | -31.03 | 0.00 | 0 | 32.13 | 44.99 | 0.00 | 0 | 123.52 | -28.59 | -91.39 | 0 |
| 2019 (6) | 16.47 | 190.99 | 0.00 | 0 | 22.16 | -65.64 | 0.00 | 0 | 172.98 | 48.9 | -150.82 | 0 |
| 2018 (5) | 5.66 | 100.0 | 0.00 | 0 | 64.50 | -50.0 | 0.00 | 0 | 116.17 | -9.04 | -51.66 | 0 |
| 2017 (4) | 2.83 | -2.75 | 0.00 | 0 | 128.99 | 2.9 | 0.00 | 0 | 127.72 | 7.59 | 1.28 | -80.72 |
| 2016 (3) | 2.91 | 13.23 | 0.00 | 0 | 125.35 | -11.89 | 0.00 | 0 | 118.71 | 13.95 | 6.64 | -82.57 |
| 2015 (2) | 2.57 | 57.67 | 0.00 | 0 | 142.27 | -36.6 | 0.00 | 0 | 104.18 | -25.5 | 38.09 | -54.96 |
| 2014 (1) | 1.63 | -28.51 | 0.00 | 0 | 224.41 | 40.39 | 0.00 | 0 | 139.84 | 87.58 | 84.56 | -0.87 |
