- 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) | 3.32 | -9.29 | -4.6 | 0.00 | 0 | 0 | 27.39 | 10.27 | 4.7 | 0.00 | 0 | 0 | 39.69 | 2.51 | 62.26 | -12.30 | 11.38 | -823.53 |
| 23Q3 (19) | 3.66 | 0.83 | 9.91 | 0.00 | 0 | 0 | 24.84 | -0.84 | -9.18 | 0.00 | 0 | 0 | 38.72 | -5.42 | 28.72 | -13.88 | 12.65 | -408.42 |
| 23Q2 (18) | 3.63 | 10.33 | 8.36 | 0.00 | 0 | 0 | 25.05 | -9.4 | -7.87 | 0.00 | 0 | 0 | 40.94 | 1.49 | 67.86 | -15.89 | -25.22 | -667.5 |
| 23Q1 (17) | 3.29 | -5.46 | 5.45 | 0.00 | 0 | 0 | 27.65 | 5.7 | -5.18 | 0.00 | 0 | 0 | 40.34 | 64.92 | 61.42 | -12.69 | -846.47 | -404.32 |
| 22Q4 (16) | 3.48 | 4.5 | 1.16 | 0.00 | 0 | 0 | 26.16 | -4.35 | -0.98 | 0.00 | 0 | 0 | 24.46 | -18.68 | 34.84 | 1.70 | 162.27 | -79.47 |
| 22Q3 (15) | 3.33 | -0.6 | 4.39 | 0.00 | 0 | 0 | 27.35 | 0.59 | -4.04 | 0.00 | 0 | 0 | 30.08 | 23.33 | 78.3 | -2.73 | -197.5 | -123.47 |
| 22Q2 (14) | 3.35 | 7.37 | 7.72 | 0.00 | 0 | 0 | 27.19 | -6.76 | -7.14 | 0.00 | 0 | 0 | 24.39 | -2.4 | 55.35 | 2.80 | -32.85 | -79.38 |
| 22Q1 (13) | 3.12 | -9.3 | 26.32 | 0.00 | 0 | 0 | 29.16 | 10.37 | -20.74 | 0.00 | 0 | 0 | 24.99 | 37.76 | 25.01 | 4.17 | -49.64 | -75.18 |
| 21Q4 (12) | 3.44 | 7.84 | 36.51 | 0.00 | 0 | 0 | 26.42 | -7.3 | -26.92 | 0.00 | 0 | 0 | 18.14 | 7.53 | 20.21 | 8.28 | -28.8 | -60.68 |
| 21Q3 (11) | 3.19 | 2.57 | 22.22 | 0.00 | 0 | 0 | 28.50 | -2.66 | -18.27 | 0.00 | 0 | 0 | 16.87 | 7.45 | 7.25 | 11.63 | -14.36 | -39.27 |
| 21Q2 (10) | 3.11 | 25.91 | 34.05 | 0.00 | 0 | 0 | 29.28 | -20.41 | -25.33 | 0.00 | 0 | 0 | 15.70 | -21.46 | -28.11 | 13.58 | -19.17 | -21.77 |
| 21Q1 (9) | 2.47 | -1.98 | 21.08 | 0.00 | 0 | 0 | 36.79 | 1.77 | -17.6 | 0.00 | 0 | 0 | 19.99 | 32.47 | -46.51 | 16.80 | -20.23 | 130.77 |
| 20Q4 (8) | 2.52 | -3.45 | 22.33 | 0.00 | 0 | 0 | 36.15 | 3.67 | -18.16 | 0.00 | 0 | 0 | 15.09 | -4.07 | -57.2 | 21.06 | 9.97 | 136.36 |
| 20Q3 (7) | 2.61 | 12.5 | -46.3 | 0.00 | 0 | 0 | 34.87 | -11.07 | 86.37 | 0.00 | 0 | 0 | 15.73 | -27.98 | -38.24 | 19.15 | 10.31 | 383.28 |
| 20Q2 (6) | 2.32 | 13.73 | -6.07 | 0.00 | 0 | 0 | 39.21 | -12.18 | 6.52 | 0.00 | 0 | 0 | 21.84 | -41.56 | -1.04 | 17.36 | 138.46 | 17.77 |
| 20Q1 (5) | 2.04 | -0.97 | -25.27 | 0.00 | 0 | 0 | 44.65 | 1.09 | 34.0 | 0.00 | 0 | 0 | 37.37 | 5.98 | 31.21 | 7.28 | -18.29 | 50.41 |
| 19Q4 (4) | 2.06 | -57.61 | 0.0 | 0.00 | 0 | 0.0 | 44.17 | 136.08 | 0.0 | 0.00 | 0 | 0.0 | 35.26 | 38.44 | 0.0 | 8.91 | 231.8 | 0.0 |
| 19Q3 (3) | 4.86 | 96.76 | 0.0 | 0.00 | 0 | 0.0 | 18.71 | -49.17 | 0.0 | 0.00 | 0 | 0.0 | 25.47 | 15.41 | 0.0 | -6.76 | -145.86 | 0.0 |
| 19Q2 (2) | 2.47 | -9.52 | 0.0 | 0.00 | 0 | 0.0 | 36.81 | 10.47 | 0.0 | 0.00 | 0 | 0.0 | 22.07 | -22.51 | 0.0 | 14.74 | 204.55 | 0.0 |
| 19Q1 (1) | 2.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 33.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 28.48 | 0.0 | 0.0 | 4.84 | 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) | 12.46 | -3.71 | 0.00 | 0 | 29.29 | 3.87 | 0.00 | 0 | 35.03 | 49.0 | -5.74 | 0 |
| 2022 (9) | 12.94 | 35.5 | 0.00 | 0 | 28.20 | -26.22 | 0.00 | 0 | 23.51 | 3.2 | 4.69 | -69.62 |
| 2021 (8) | 9.55 | 19.08 | 0.00 | 0 | 38.22 | -16.0 | 0.00 | 0 | 22.78 | -28.3 | 15.44 | 12.45 |
| 2020 (7) | 8.02 | -35.84 | 0.00 | 0 | 45.50 | 55.82 | 0.00 | 0 | 31.77 | -8.39 | 13.73 | 0 |
| 2019 (6) | 12.50 | -0.48 | 0.00 | 0 | 29.20 | 0.52 | 0.00 | 0 | 34.68 | 50.78 | -5.48 | 0 |
| 2018 (5) | 12.56 | 4.67 | 0.00 | 0 | 29.05 | -4.44 | 0.00 | 0 | 23.00 | 54.05 | 6.05 | -60.89 |
| 2017 (4) | 12.00 | 0.08 | 0.00 | 0 | 30.40 | -0.16 | 0.00 | 0 | 14.93 | -19.99 | 15.47 | 31.21 |
| 2016 (3) | 11.99 | -1.15 | 0.00 | 0 | 30.45 | 1.2 | 0.00 | 0 | 18.66 | -18.41 | 11.79 | 63.3 |
| 2015 (2) | 12.13 | -0.41 | 0.00 | 0 | 30.09 | 0.37 | 0.00 | 0 | 22.87 | -30.93 | 7.22 | 0 |
| 2014 (1) | 12.18 | 8.65 | 0.00 | 0 | 29.98 | -7.92 | 0.00 | 0 | 33.11 | -23.11 | -3.13 | 0 |
