- 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) | 195.10 | -85.49 | 17476.58 | 0.13 | 0 | 0 | 0.47 | 571.43 | -99.43 | 721.26 | -98.56 | 0 | 42.15 | -98.49 | 0 | 679.58 | -98.57 | 0 |
| 24Q2 (19) | 1344.84 | -4.32 | 543.77 | 0.00 | 0 | 0 | 0.07 | 16.67 | -84.09 | 50228.40 | 87.46 | 0.57 | 2797.86 | 38.63 | 15.72 | 47430.60 | 91.44 | -0.2 |
| 24Q1 (18) | 1405.50 | -93.89 | 1208.78 | 0.00 | -100.0 | 0 | 0.06 | 0 | -92.94 | 26794.20 | 10092.95 | -46.85 | 2018.17 | 11231.67 | -30.4 | 24776.10 | 10009.81 | -47.86 |
| 23Q4 (17) | 22995.00 | 2071521.62 | 5152.52 | 0.35 | 0 | 3400.0 | 0.00 | -100.0 | -100.0 | 262.87 | 0 | -95.77 | 17.81 | 0 | -95.24 | 245.07 | 0 | -95.8 |
| 23Q3 (16) | 1.11 | -99.47 | -100.0 | 0.00 | 0 | -100.0 | 82.17 | 18575.0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 208.90 | 94.52 | 9395.45 | 0.00 | 0 | 0 | 0.44 | -48.24 | -98.93 | 49943.10 | -0.94 | -87.08 | 2417.78 | -16.62 | -88.13 | 47525.80 | 0.02 | -87.02 |
| 23Q1 (14) | 107.39 | -75.47 | -88.39 | 0.00 | -100.0 | -100.0 | 0.85 | 304.76 | 750.0 | 50415.60 | 711.38 | 4115.03 | 2899.76 | 674.63 | 4056.17 | 47516.70 | 713.72 | 4118.38 |
| 22Q4 (13) | 437.79 | -98.32 | -80.01 | 0.01 | -97.37 | -95.24 | 0.21 | 0 | 425.0 | 6213.59 | 2520.77 | 1331.87 | 374.34 | 3080.46 | 1580.92 | 5839.46 | 2491.63 | 1318.31 |
| 22Q3 (12) | 26003.80 | 1181890.91 | 71378.28 | 0.38 | 0 | 0 | 0.00 | -100.0 | -100.0 | 237.09 | -99.94 | -99.4 | 11.77 | -99.94 | -99.45 | 225.32 | -99.94 | -99.4 |
| 22Q2 (11) | 2.20 | -99.76 | -99.15 | 0.00 | -100.0 | -100.0 | 41.27 | 41170.0 | 11691.43 | 386554.00 | 32218.14 | 9584.21 | 20361.30 | 29083.46 | 7284.77 | 366234.00 | 32413.09 | 9755.01 |
| 22Q1 (10) | 925.01 | -57.77 | -63.73 | 0.08 | -61.9 | -72.41 | 0.10 | 150.0 | 150.0 | 1196.09 | 175.63 | 286.56 | 69.77 | 213.29 | 182.13 | 1126.42 | 173.59 | 295.61 |
| 21Q4 (9) | 2190.19 | 5920.31 | -43.18 | 0.21 | 0 | -30.0 | 0.04 | -98.4 | 100.0 | 433.95 | -98.91 | 41.2 | 22.27 | -98.96 | -25.04 | 411.72 | -98.9 | 48.29 |
| 21Q3 (8) | 36.38 | -86.0 | 45375.0 | 0.00 | -100.0 | 0 | 2.50 | 614.29 | -99.78 | 39719.20 | 895.07 | 0 | 2142.15 | 676.93 | 0 | 37579.60 | 911.23 | 0 |
| 21Q2 (7) | 259.91 | -89.81 | 433083.33 | 0.02 | -93.1 | 0 | 0.35 | 775.0 | -99.98 | 3991.59 | 1190.02 | 0 | 275.72 | 1014.92 | 0 | 3716.22 | 1205.17 | 0 |
| 21Q1 (6) | 2550.11 | -33.84 | 8155.45 | 0.29 | -3.33 | 2800.0 | 0.04 | 100.0 | -98.64 | 309.42 | 0.68 | -96.31 | 24.73 | -16.76 | -95.69 | 284.73 | 2.55 | -96.35 |
| 20Q4 (5) | 3854.67 | 4818237.5 | 103799.46 | 0.30 | 0 | 0 | 0.02 | -100.0 | -99.92 | 307.34 | 0 | -99.51 | 29.71 | 0 | -99.25 | 277.65 | 0 | -99.53 |
| 20Q3 (4) | 0.08 | 33.33 | 0.0 | 0.00 | 0 | 0.0 | 1122.33 | -21.41 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.06 | -99.81 | 0.0 | 0.00 | -100.0 | 0.0 | 1428.06 | 48308.81 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 30.89 | 732.61 | 0.0 | 0.01 | 0 | 0.0 | 2.95 | -87.98 | 0.0 | 8374.11 | -86.72 | 0.0 | 573.25 | -85.5 | 0.0 | 7803.81 | -86.8 | 0.0 |
| 19Q4 (1) | 3.71 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 24.55 | 0.0 | 0.0 | 63067.70 | 0.0 | 0.0 | 3953.85 | 0.0 | 0.0 | 59138.40 | 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) | 20328.70 | 128.02 | 0.39 | -22.0 | 0.02 | -50.0 | 934.70 | 28.7 | 74.32 | 58.23 | 860.40 | 26.65 |
| 2022 (9) | 8915.16 | -2.83 | 0.50 | 0.0 | 0.04 | 0.0 | 726.27 | 0.16 | 46.97 | -10.81 | 679.35 | 1.02 |
| 2021 (8) | 9174.76 | 380.37 | 0.50 | 38.89 | 0.04 | -78.95 | 725.13 | -28.61 | 52.66 | -26.89 | 672.51 | -28.76 |
| 2020 (7) | 1909.94 | 643.43 | 0.36 | 350.0 | 0.19 | -86.62 | 1015.79 | -79.12 | 72.03 | -72.26 | 943.95 | -79.51 |
| 2019 (6) | 256.91 | 37.62 | 0.08 | -52.94 | 1.42 | -27.55 | 4865.61 | 131.59 | 259.63 | 180.47 | 4607.40 | 129.19 |
| 2018 (5) | 186.68 | -49.18 | 0.17 | -52.78 | 1.96 | 97.98 | 2100.92 | 108.79 | 92.57 | 13.01 | 2010.31 | 117.25 |
| 2017 (4) | 367.36 | -49.29 | 0.36 | 200.0 | 0.99 | 98.0 | 1006.24 | -65.99 | 81.91 | -71.55 | 925.33 | -65.36 |
| 2016 (3) | 724.43 | -45.45 | 0.12 | -57.14 | 0.50 | 85.19 | 2958.89 | 123.71 | 287.89 | 211.06 | 2671.51 | 117.13 |
| 2015 (2) | 1327.99 | 255282.69 | 0.28 | 0 | 0.27 | -99.96 | 1322.67 | 0 | 92.55 | 0 | 1230.40 | 0 |
| 2014 (1) | 0.52 | -99.72 | 0.00 | 0 | 707.59 | 35457.29 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
