- 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) | 186.50 | 2400.0 | -23.56 | 0.01 | 0.0 | -80.0 | 0.49 | -95.98 | 32.43 | 7218.50 | -34.87 | 292.81 | 405.86 | -26.22 | 252.86 | 6813.12 | -35.39 | 295.42 |
| 23Q3 (19) | 7.46 | 126.06 | -99.14 | 0.01 | 0 | -94.12 | 12.20 | -55.8 | 10990.91 | 11083.60 | -57.76 | 2030.85 | 550.13 | -57.04 | 1710.83 | 10545.60 | -57.79 | 2052.69 |
| 23Q2 (18) | 3.30 | -70.35 | -99.42 | 0.00 | 0 | -100.0 | 27.60 | 237.41 | 17150.0 | 26237.90 | -60.38 | 1461.79 | 1280.45 | -64.32 | 1450.93 | 24985.10 | -60.12 | 1463.92 |
| 23Q1 (17) | 11.13 | -95.44 | 54.37 | 0.00 | -100.0 | 0 | 8.18 | 2110.81 | -35.18 | 66229.70 | 3504.0 | -71.38 | 3588.84 | 3020.19 | -66.8 | 62649.00 | 3536.0 | -71.6 |
| 22Q4 (16) | 243.99 | -71.82 | 8.43 | 0.05 | -70.59 | 400.0 | 0.37 | 236.36 | -7.5 | 1837.67 | 253.3 | -77.85 | 115.02 | 278.6 | -69.91 | 1723.02 | 251.72 | -78.23 |
| 22Q3 (15) | 865.98 | 51.86 | -78.15 | 0.17 | 240.0 | 240.0 | 0.11 | -31.25 | 450.0 | 520.15 | -69.04 | -73.3 | 30.38 | -63.2 | -68.66 | 489.88 | -69.34 | -73.54 |
| 22Q2 (14) | 570.26 | 7809.29 | -89.05 | 0.05 | 0 | -58.33 | 0.16 | -98.73 | 700.0 | 1679.99 | -99.27 | 120.75 | 82.56 | -99.24 | 88.79 | 1597.59 | -99.28 | 122.72 |
| 22Q1 (13) | 7.21 | -96.8 | -98.05 | 0.00 | -100.0 | -100.0 | 12.62 | 3055.0 | 4948.0 | 231402.00 | 2689.48 | 9009.13 | 10810.60 | 2727.93 | 7994.19 | 220604.00 | 2687.65 | 9065.06 |
| 21Q4 (12) | 225.03 | -94.32 | 118.09 | 0.01 | -80.0 | 0.0 | 0.40 | 1900.0 | -54.55 | 8295.51 | 325.78 | -12.88 | 382.28 | 294.39 | -16.99 | 7913.63 | 327.44 | -12.67 |
| 21Q3 (11) | 3963.56 | -23.88 | 120.32 | 0.05 | -58.33 | -37.5 | 0.02 | 0.0 | -60.0 | 1948.29 | 156.01 | 76.21 | 96.93 | 121.66 | 95.46 | 1851.39 | 158.1 | 75.29 |
| 21Q2 (10) | 5206.80 | 1309.95 | 1363.28 | 0.12 | 200.0 | 300.0 | 0.02 | -92.0 | -92.31 | 761.03 | -70.04 | -76.61 | 43.73 | -67.26 | -69.08 | 717.31 | -70.2 | -76.96 |
| 21Q1 (9) | 369.29 | 257.91 | 163.53 | 0.04 | 300.0 | 0.0 | 0.25 | -71.59 | -61.54 | 2540.33 | -73.32 | 25.29 | 133.56 | -71.0 | 22.39 | 2407.01 | -73.44 | 25.43 |
| 20Q4 (8) | 103.18 | -94.26 | -75.36 | 0.01 | -87.5 | -94.12 | 0.88 | 1660.0 | 300.0 | 9521.78 | 761.16 | 1651.07 | 460.53 | 828.68 | 1285.05 | 9062.13 | 758.03 | 1674.31 |
| 20Q3 (7) | 1798.99 | 405.58 | 3187.63 | 0.08 | 166.67 | 700.0 | 0.05 | -80.77 | -96.99 | 1105.69 | -66.02 | -83.75 | 49.59 | -64.94 | -87.89 | 1056.16 | -66.07 | -83.49 |
| 20Q2 (6) | 355.83 | 153.93 | 915.5 | 0.03 | -25.0 | 50.0 | 0.26 | -60.0 | -90.0 | 3253.90 | 60.49 | -33.09 | 141.43 | 29.6 | -57.77 | 3112.72 | 62.2 | -31.3 |
| 20Q1 (5) | 140.13 | -66.54 | 19.59 | 0.04 | -76.47 | -55.56 | 0.65 | 195.45 | -16.67 | 2027.52 | 272.86 | 102.61 | 109.13 | 228.21 | 29.81 | 1919.04 | 275.74 | 109.18 |
| 19Q4 (4) | 418.83 | 665.41 | 0.0 | 0.17 | 1600.0 | 0.0 | 0.22 | -86.75 | 0.0 | 543.77 | -92.01 | 0.0 | 33.25 | -91.88 | 0.0 | 510.74 | -92.01 | 0.0 |
| 19Q3 (3) | 54.72 | 56.16 | 0.0 | 0.01 | -50.0 | 0.0 | 1.66 | -36.15 | 0.0 | 6803.20 | 39.88 | 0.0 | 409.44 | 22.25 | 0.0 | 6395.42 | 41.14 | 0.0 |
| 19Q2 (2) | 35.04 | -70.1 | 0.0 | 0.02 | -77.78 | 0.0 | 2.60 | 233.33 | 0.0 | 4863.43 | 385.99 | 0.0 | 334.91 | 298.37 | 0.0 | 4531.11 | 393.89 | 0.0 |
| 19Q1 (1) | 117.18 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 1000.72 | 0.0 | 0.0 | 84.07 | 0.0 | 0.0 | 917.43 | 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) | 348.51 | -82.7 | 0.03 | -89.29 | 1.05 | 483.33 | 13944.30 | 985.24 | 876.59 | 1127.37 | 13068.80 | 976.79 |
| 2022 (9) | 2014.69 | 26.35 | 0.28 | 40.0 | 0.18 | -21.74 | 1284.91 | -29.22 | 71.42 | -19.55 | 1213.68 | -29.72 |
| 2021 (8) | 1594.53 | 222.15 | 0.20 | 17.65 | 0.23 | -68.92 | 1815.35 | -13.11 | 88.78 | -22.48 | 1726.80 | -12.59 |
| 2020 (7) | 494.96 | 1.65 | 0.17 | -45.16 | 0.74 | -1.33 | 2089.20 | 75.41 | 114.53 | 27.82 | 1975.41 | 79.22 |
| 2019 (6) | 486.92 | -43.0 | 0.31 | -18.42 | 0.75 | 74.42 | 1191.07 | 24.33 | 89.60 | 47.08 | 1102.22 | 22.81 |
| 2018 (5) | 854.32 | -10.49 | 0.38 | 26.67 | 0.43 | 13.16 | 958.02 | -21.64 | 60.92 | 19.17 | 897.53 | -23.4 |
| 2017 (4) | 954.44 | 86.91 | 0.30 | 66.67 | 0.38 | -46.48 | 1222.52 | -38.77 | 51.12 | -31.96 | 1171.78 | -39.04 |
| 2016 (3) | 510.63 | 455.64 | 0.18 | 500.0 | 0.71 | -82.12 | 1996.71 | -81.07 | 75.13 | -86.09 | 1922.29 | -80.8 |
| 2015 (2) | 91.90 | -83.87 | 0.03 | -87.5 | 3.97 | 520.31 | 10550.30 | 595.43 | 540.07 | 580.96 | 10014.20 | 596.18 |
| 2014 (1) | 569.75 | 1372.98 | 0.24 | 700.0 | 0.64 | -93.22 | 1517.10 | -85.79 | 79.31 | -74.91 | 1438.44 | -86.13 |
