- 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) | 1.34 | -7.59 | -33.33 | 0.02 | 0.0 | -50.0 | 68.06 | 8.72 | 49.98 | 4403.78 | -7.17 | 97.82 | 323.43 | 18.69 | 56.86 | 4148.41 | -8.51 | 100.86 |
| 23Q3 (19) | 1.45 | 9.02 | -60.27 | 0.02 | 0.0 | -75.0 | 62.60 | -8.24 | 151.41 | 4744.00 | -5.86 | 337.31 | 272.51 | -15.46 | 213.84 | 4534.08 | -5.25 | 343.26 |
| 23Q2 (18) | 1.33 | -31.44 | -62.54 | 0.02 | -50.0 | -80.0 | 68.22 | 45.3 | 166.28 | 5039.47 | 121.14 | 463.52 | 322.36 | 90.14 | 714.45 | 4785.33 | 121.92 | 443.58 |
| 23Q1 (17) | 1.94 | -3.48 | 18.29 | 0.04 | 0.0 | -20.0 | 46.95 | 3.46 | -15.37 | 2278.88 | 2.37 | 14.0 | 169.54 | -17.77 | 86.68 | 2156.29 | 4.4 | 9.81 |
| 22Q4 (16) | 2.01 | -44.93 | 71.79 | 0.04 | -50.0 | 0.0 | 45.38 | 82.25 | -41.54 | 2226.16 | 105.21 | -5.65 | 206.19 | 137.46 | 88.3 | 2065.35 | 101.91 | -11.26 |
| 22Q3 (15) | 3.65 | 2.82 | 92.11 | 0.08 | -20.0 | 60.0 | 24.90 | -2.81 | -48.15 | 1084.82 | 21.31 | -42.4 | 86.83 | 119.38 | 26.46 | 1022.90 | 16.2 | -45.09 |
| 22Q2 (14) | 3.55 | 116.46 | 82.99 | 0.10 | 100.0 | 233.33 | 25.62 | -53.82 | -45.24 | 894.29 | -55.26 | -65.93 | 39.58 | -56.42 | -57.08 | 880.33 | -55.17 | -65.87 |
| 22Q1 (13) | 1.64 | 40.17 | -20.39 | 0.05 | 25.0 | 66.67 | 55.48 | -28.53 | 25.58 | 1998.97 | -15.27 | -29.62 | 90.82 | -17.06 | -3.97 | 1963.63 | -15.63 | -29.62 |
| 21Q4 (12) | 1.17 | -38.42 | -62.38 | 0.04 | -20.0 | 33.33 | 77.63 | 61.66 | 165.22 | 2359.36 | 25.26 | -32.12 | 109.50 | 59.48 | -15.47 | 2327.48 | 24.94 | -31.05 |
| 21Q3 (11) | 1.90 | -2.06 | -13.64 | 0.05 | 66.67 | 150.0 | 48.02 | 2.63 | 16.19 | 1883.52 | -28.24 | -64.67 | 68.66 | -25.55 | -80.24 | 1862.87 | -27.77 | -62.93 |
| 21Q2 (10) | 1.94 | -5.83 | -76.99 | 0.03 | 0.0 | -76.92 | 46.79 | 5.91 | 333.64 | 2624.59 | -7.6 | 261.34 | 92.22 | -2.48 | 71.29 | 2579.16 | -7.56 | 277.46 |
| 21Q1 (9) | 2.06 | -33.76 | 80.7 | 0.03 | 0.0 | 50.0 | 44.18 | 50.94 | -44.75 | 2840.39 | -18.29 | -37.22 | 94.57 | -27.0 | -67.13 | 2790.00 | -17.35 | -35.36 |
| 20Q4 (8) | 3.11 | 41.36 | 26.42 | 0.03 | 50.0 | -57.14 | 29.27 | -29.18 | -20.74 | 3475.99 | -34.8 | 155.78 | 129.54 | -62.72 | 33.52 | 3375.71 | -32.83 | 159.89 |
| 20Q3 (7) | 2.20 | -73.9 | 348.98 | 0.02 | -84.62 | 0.0 | 41.33 | 283.04 | -77.81 | 5331.67 | 634.05 | 8.48 | 347.45 | 545.34 | -21.87 | 5025.54 | 635.49 | 7.93 |
| 20Q2 (6) | 8.43 | 639.47 | 806.45 | 0.13 | 550.0 | 225.0 | 10.79 | -86.51 | -88.98 | 726.34 | -83.94 | -71.13 | 53.84 | -81.29 | -79.63 | 683.29 | -84.17 | -70.92 |
| 20Q1 (5) | 1.14 | -53.66 | 23.91 | 0.02 | -71.43 | -50.0 | 79.96 | 116.52 | -19.04 | 4524.05 | 232.9 | 95.71 | 287.71 | 196.55 | 10.32 | 4316.30 | 232.31 | 100.8 |
| 19Q4 (4) | 2.46 | 402.04 | 0.0 | 0.07 | 250.0 | 0.0 | 36.93 | -80.17 | 0.0 | 1358.97 | -72.35 | 0.0 | 97.02 | -78.18 | 0.0 | 1298.88 | -72.11 | 0.0 |
| 19Q3 (3) | 0.49 | -47.31 | 0.0 | 0.02 | -50.0 | 0.0 | 186.27 | 90.27 | 0.0 | 4914.89 | 95.34 | 0.0 | 444.70 | 68.26 | 0.0 | 4656.47 | 98.18 | 0.0 |
| 19Q2 (2) | 0.93 | 1.09 | 0.0 | 0.04 | 0.0 | 0.0 | 97.90 | -0.87 | 0.0 | 2516.07 | 8.85 | 0.0 | 264.29 | 1.34 | 0.0 | 2349.67 | 9.31 | 0.0 |
| 19Q1 (1) | 0.92 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 98.76 | 0.0 | 0.0 | 2311.59 | 0.0 | 0.0 | 260.80 | 0.0 | 0.0 | 2149.55 | 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) | 5.33 | -57.36 | 0.10 | -62.96 | 68.43 | 134.27 | 3811.66 | 184.22 | 320.56 | 256.77 | 3559.53 | 177.99 |
| 2022 (9) | 12.50 | 71.94 | 0.27 | 80.0 | 29.21 | -41.86 | 1341.09 | -44.37 | 89.85 | -12.01 | 1280.44 | -45.72 |
| 2021 (8) | 7.27 | -25.74 | 0.15 | -21.05 | 50.24 | 34.8 | 2410.84 | 24.03 | 102.11 | 11.61 | 2358.96 | 24.84 |
| 2020 (7) | 9.79 | 111.45 | 0.19 | 26.67 | 37.27 | -52.77 | 1943.75 | -21.57 | 91.49 | -55.16 | 1889.53 | -19.71 |
| 2019 (6) | 4.63 | -45.21 | 0.15 | -64.29 | 78.91 | 82.75 | 2478.45 | 182.8 | 204.03 | 33.89 | 2353.33 | 206.75 |
| 2018 (5) | 8.45 | -16.67 | 0.42 | -36.36 | 43.18 | 19.91 | 876.39 | 58.91 | 152.39 | 61.94 | 767.18 | 55.49 |
| 2017 (4) | 10.14 | 272.79 | 0.66 | 200.0 | 36.01 | -73.18 | 551.50 | -67.14 | 94.10 | -36.67 | 493.40 | -70.35 |
| 2016 (3) | 2.72 | -36.74 | 0.22 | -47.62 | 134.28 | 58.11 | 1678.14 | 92.87 | 148.58 | 139.14 | 1663.85 | 86.35 |
| 2015 (2) | 4.30 | 29.13 | 0.42 | -31.15 | 84.93 | -22.57 | 870.08 | 44.31 | 62.13 | 9.19 | 892.88 | 36.17 |
| 2014 (1) | 3.33 | -25.34 | 0.61 | -57.64 | 109.69 | 34.06 | 602.93 | 138.39 | 56.90 | 21.37 | 655.72 | 127.79 |
