- 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) | 6.34 | -7.58 | -0.94 | 0.00 | 0 | 0 | 14.36 | 8.3 | 0.98 | 0.00 | 0 | 0 | 42.54 | -1.94 | -9.26 | -28.18 | 6.44 | 13.72 |
| 23Q3 (19) | 6.86 | -17.55 | 4.73 | 0.00 | 0 | 0 | 13.26 | 21.21 | -4.54 | 0.00 | 0 | 0 | 43.38 | 6.72 | 3.09 | -30.12 | -1.35 | -6.85 |
| 23Q2 (18) | 8.32 | 31.23 | 28.0 | 0.00 | 0 | 0 | 10.94 | -23.76 | -21.86 | 0.00 | 0 | 0 | 40.65 | -19.36 | -3.54 | -29.72 | 17.58 | -5.61 |
| 23Q1 (17) | 6.34 | -0.94 | 7.64 | 0.00 | 0 | 0 | 14.35 | 0.91 | -7.06 | 0.00 | 0 | 0 | 50.41 | 7.53 | 9.3 | -36.06 | -10.41 | -17.54 |
| 22Q4 (16) | 6.40 | -2.29 | 17.65 | 0.00 | 0 | 0 | 14.22 | 2.38 | -15.05 | 0.00 | 0 | 0 | 46.88 | 11.41 | 24.02 | -32.66 | -15.86 | -55.08 |
| 22Q3 (15) | 6.55 | 0.77 | 48.53 | 0.00 | 0 | 0 | 13.89 | -0.79 | -32.74 | 0.00 | 0 | 0 | 42.08 | -0.14 | 1.79 | -28.19 | -0.18 | -36.25 |
| 22Q2 (14) | 6.50 | 10.36 | 40.09 | 0.00 | 0 | 0 | 14.00 | -9.33 | -28.68 | 0.00 | 0 | 0 | 42.14 | -8.63 | 6.25 | -28.14 | 8.28 | -40.49 |
| 22Q1 (13) | 5.89 | 8.27 | 19.47 | 0.00 | 0 | 0 | 15.44 | -7.77 | -16.31 | 0.00 | 0 | 0 | 46.12 | 22.01 | 4.49 | -30.68 | -45.68 | -19.42 |
| 21Q4 (12) | 5.44 | 23.36 | 6.46 | 0.00 | 0 | 0 | 16.74 | -18.93 | -6.06 | 0.00 | 0 | 0 | 37.80 | -8.56 | -8.05 | -21.06 | -1.79 | 9.57 |
| 21Q3 (11) | 4.41 | -4.96 | 0.0 | 0.00 | 0 | 0 | 20.65 | 5.2 | 0.05 | 0.00 | 0 | 0 | 41.34 | 4.24 | -10.85 | -20.69 | -3.3 | 19.59 |
| 21Q2 (10) | 4.64 | -5.88 | 300.0 | 0.00 | 0 | 0 | 19.63 | 6.4 | -75.01 | 0.00 | 0 | 0 | 39.66 | -10.15 | -69.61 | -20.03 | 22.03 | 61.43 |
| 21Q1 (9) | 4.93 | -3.52 | 165.05 | 0.00 | 0 | 0 | 18.45 | 3.54 | -62.27 | 0.00 | 0 | 0 | 44.14 | 7.37 | -52.03 | -25.69 | -10.3 | 40.41 |
| 20Q4 (8) | 5.11 | 15.87 | 318.85 | 0.00 | 0 | 0 | 17.82 | -13.66 | -76.04 | 0.00 | 0 | 0 | 41.11 | -11.34 | -58.95 | -23.29 | 9.48 | 9.62 |
| 20Q3 (7) | 4.41 | 280.17 | 354.64 | 0.00 | 0 | 0 | 20.64 | -73.73 | -78.03 | 0.00 | 0 | 0 | 46.37 | -64.47 | -42.75 | -25.73 | 50.45 | -298.53 |
| 20Q2 (6) | 1.16 | -37.63 | 65.71 | 0.00 | 0 | 0 | 78.56 | 60.65 | -39.58 | 0.00 | 0 | 0 | 130.50 | 41.83 | 23.68 | -51.93 | -20.46 | -311.7 |
| 20Q1 (5) | 1.86 | 52.46 | 86.0 | 0.00 | 0 | -100.0 | 48.90 | -34.25 | -46.2 | 0.00 | 0 | -100.0 | 92.01 | -8.12 | 53.45 | -43.11 | -67.29 | -194.11 |
| 19Q4 (4) | 1.22 | 25.77 | 0.0 | 0.00 | 0 | 0.0 | 74.37 | -20.84 | 0.0 | 0.00 | 0 | 0.0 | 100.14 | 23.64 | 0.0 | -25.77 | -298.84 | 0.0 |
| 19Q3 (3) | 0.97 | 38.57 | 0.0 | 0.00 | 0 | 0.0 | 93.95 | -27.75 | 0.0 | 0.00 | 0 | 0.0 | 80.99 | -23.24 | 0.0 | 12.96 | -47.17 | 0.0 |
| 19Q2 (2) | 0.70 | -30.0 | 0.0 | 0.00 | -100.0 | 0.0 | 130.03 | 43.06 | 0.0 | 0.00 | -100.0 | 0.0 | 105.51 | 75.97 | 0.0 | 24.53 | -46.45 | 0.0 |
| 19Q1 (1) | 1.00 | 0.0 | 0.0 | 6.12 | 0.0 | 0.0 | 90.89 | 0.0 | 0.0 | 14.87 | 0.0 | 0.0 | 59.96 | 0.0 | 0.0 | 45.81 | 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) | 23.76 | 1.19 | 0.00 | 0 | 15.36 | -1.16 | 0.00 | 0 | 49.84 | -1.01 | -34.48 | 0 |
| 2022 (9) | 23.48 | 6.05 | 0.00 | 0 | 15.54 | -5.7 | 0.00 | 0 | 50.35 | 10.93 | -34.80 | 0 |
| 2021 (8) | 22.14 | 48.09 | 0.00 | 0 | 16.48 | -32.51 | 0.00 | 0 | 45.39 | -24.95 | -28.91 | 0 |
| 2020 (7) | 14.95 | 337.13 | 0.00 | 0 | 24.42 | -77.09 | 0.00 | 0 | 60.48 | -35.16 | -36.06 | 0 |
| 2019 (6) | 3.42 | 123.53 | 16.46 | -39.06 | 106.60 | -55.42 | 22.17 | 64.1 | 93.27 | -25.94 | 35.50 | -71.98 |
| 2018 (5) | 1.53 | -24.63 | 27.01 | -47.13 | 239.11 | 33.19 | 13.51 | 89.22 | 125.94 | 80.97 | 126.68 | 8.2 |
| 2017 (4) | 2.03 | -53.12 | 51.09 | -9.54 | 179.53 | 113.09 | 7.14 | 10.53 | 69.59 | 268.4 | 117.08 | 63.02 |
| 2016 (3) | 4.33 | 82.7 | 56.48 | 852.45 | 84.25 | -45.37 | 6.46 | -89.51 | 18.89 | -78.44 | 71.82 | -43.97 |
| 2015 (2) | 2.37 | 0.85 | 5.93 | 41.19 | 154.21 | -0.93 | 61.59 | -29.05 | 87.61 | -12.26 | 128.19 | -10.11 |
| 2014 (1) | 2.35 | -27.47 | 4.20 | -50.3 | 155.65 | 38.09 | 86.81 | 100.95 | 99.85 | 121.99 | 142.61 | 28.55 |
