- 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) | 2.01 | 39.58 | 20000.0 | 0.00 | 0 | 0 | 45.34 | -28.38 | -99.73 | 294988.00 | 15.85 | -91.83 | 2266.90 | -63.36 | -99.81 | 292766.00 | 17.81 | -87.95 |
| 24Q2 (19) | 1.44 | 7100.0 | -98.0 | 0.00 | 0 | -100.0 | 63.31 | -98.81 | 4885.04 | 254620.00 | -96.83 | 103189.93 | 6186.23 | -98.21 | 115964.35 | 248497.00 | -96.77 | 102394.12 |
| 24Q1 (18) | 0.02 | -95.24 | -99.94 | 0.00 | 0 | 0 | 5331.08 | 2355.47 | 187614.08 | 8028520.00 | 11681.77 | 427.62 | 346445.00 | 1988.68 | 15128.35 | 7687400.00 | 14748.02 | 405.96 |
| 23Q4 (17) | 0.42 | 4100.0 | 0 | 0.00 | 0 | 0 | 217.11 | -98.71 | 0 | 68143.60 | -98.11 | -97.31 | 16586.80 | -98.62 | 337.45 | 51773.90 | -97.87 | -97.95 |
| 23Q3 (16) | 0.01 | -99.99 | 0 | 0.00 | -100.0 | 0 | 16866.10 | 1327939.37 | 0 | 3610910.00 | 1464712.79 | 36.89 | 1198540.00 | 22486579.17 | 42046.46 | 2429230.00 | 1001850.92 | -7.81 |
| 23Q2 (15) | 71.92 | 124.75 | 0 | 0.37 | 0 | 0 | 1.27 | -55.28 | 0 | 246.51 | -99.98 | -99.31 | 5.33 | -99.77 | -72.17 | 242.45 | -99.98 | -99.32 |
| 23Q1 (14) | 32.00 | 0 | 0 | 0.00 | 0 | 0 | 2.84 | 0 | 0 | 1521650.00 | -39.92 | 8150.29 | 2275.00 | -40.0 | 14056.81 | 1519380.00 | -39.92 | 8145.18 |
| 22Q4 (13) | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 2532600.00 | -3.99 | 215857.64 | 3791.67 | 33.33 | 789831.25 | 2528810.00 | -4.03 | 215622.76 |
| 22Q3 (12) | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 2637900.00 | 7261.36 | 640633.54 | 2843.75 | 14749.87 | 5641.47 | 2635050.00 | 7257.35 | 727472.69 |
| 22Q2 (11) | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 35834.40 | 94.29 | 9412.72 | 19.15 | 19.17 | -53.1 | 35815.20 | 94.36 | 10563.41 |
| 22Q1 (10) | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 18443.60 | 1472.71 | 12458.63 | 16.07 | 3247.92 | 22.02 | 18427.50 | 1471.98 | 13683.75 |
| 21Q4 (9) | 0.00 | 0 | 0 | 0.08 | -63.64 | -81.82 | 0.00 | 0 | 0 | 1172.73 | 184.85 | 466.62 | 0.48 | -99.03 | -97.84 | 1172.25 | 223.67 | 534.4 |
| 21Q3 (8) | 0.00 | 0 | -100.0 | 0.22 | -8.33 | -66.67 | 0.00 | 0 | -100.0 | 411.70 | 9.29 | 197.66 | 49.53 | 21.31 | 784.46 | 362.17 | 7.83 | 172.53 |
| 21Q2 (7) | 0.00 | 0 | -100.0 | 0.24 | -61.29 | 300.0 | 0.00 | 0 | -100.0 | 376.70 | 156.5 | -74.6 | 40.83 | 210.02 | 0.86 | 335.87 | 151.23 | -77.06 |
| 21Q1 (6) | 0.00 | 0 | -100.0 | 0.62 | 40.91 | 148.0 | 0.00 | 0 | -100.0 | 146.86 | -29.04 | -59.58 | 13.17 | -40.65 | -3.3 | 133.69 | -27.65 | -62.84 |
| 20Q4 (5) | 0.00 | -100.0 | -100.0 | 0.44 | -33.33 | 340.0 | 0.00 | -100.0 | -100.0 | 206.97 | 49.64 | -78.16 | 22.19 | 296.25 | -45.89 | 184.78 | 39.05 | -79.99 |
| 20Q3 (4) | 495.51 | 11669.83 | 0.0 | 0.66 | 1000.0 | 0.0 | 0.18 | -99.17 | 0.0 | 138.31 | -90.67 | 0.0 | 5.60 | -86.17 | 0.0 | 132.89 | -90.92 | 0.0 |
| 20Q2 (3) | 4.21 | -53.27 | 0.0 | 0.06 | -76.0 | 0.0 | 21.62 | 114.06 | 0.0 | 1482.86 | 308.16 | 0.0 | 40.48 | 197.21 | 0.0 | 1464.00 | 306.92 | 0.0 |
| 20Q1 (2) | 9.01 | 68.1 | 0.0 | 0.25 | 150.0 | 0.0 | 10.10 | -40.48 | 0.0 | 363.30 | -61.66 | 0.0 | 13.62 | -66.79 | 0.0 | 359.78 | -61.05 | 0.0 |
| 19Q4 (1) | 5.36 | 0.0 | 0.0 | 0.10 | 0.0 | 0.0 | 16.97 | 0.0 | 0.0 | 947.62 | 0.0 | 0.0 | 41.01 | 0.0 | 0.0 | 923.58 | 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) | 76.18 | 0 | 0.21 | 0 | 4.79 | 0 | 1741.37 | -98.29 | 50.52 | -62.85 | 1695.63 | -98.33 |
| 2022 (9) | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 101556.00 | 6014.99 | 135.99 | 484.15 | 101420.00 | 6093.59 |
| 2021 (8) | 0.00 | 0 | 0.22 | -84.83 | 0.00 | 0 | 1660.77 | 561.37 | 23.28 | 49.71 | 1637.50 | 586.64 |
| 2020 (7) | 125.39 | 802.74 | 1.45 | 141.67 | 2.91 | -88.92 | 251.11 | -58.88 | 15.55 | -1.14 | 238.48 | -61.61 |
| 2019 (6) | 13.89 | -55.06 | 0.60 | -75.71 | 26.27 | 122.44 | 610.63 | 312.62 | 15.73 | 12.36 | 621.18 | 326.05 |
| 2018 (5) | 30.91 | 130.84 | 2.47 | 77.7 | 11.81 | -56.68 | 147.99 | -43.79 | 14.00 | -64.29 | 145.80 | -41.99 |
| 2017 (4) | 13.39 | -2.55 | 1.39 | 11.2 | 27.26 | 2.64 | 263.27 | -10.09 | 39.20 | 32.34 | 251.34 | -13.25 |
| 2016 (3) | 13.74 | -34.94 | 1.25 | 5.93 | 26.56 | 53.7 | 292.80 | -5.27 | 29.62 | 20.55 | 289.74 | -4.0 |
| 2015 (2) | 21.12 | -29.44 | 1.18 | 8.26 | 17.28 | 41.76 | 309.08 | -7.31 | 24.57 | -10.78 | 301.80 | -5.13 |
| 2014 (1) | 29.93 | -9.41 | 1.09 | -4.39 | 12.19 | 10.32 | 333.46 | 4.41 | 27.54 | 19.84 | 318.11 | 3.47 |
