- 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) | 0.00 | 0 | -100.0 | 0.64 | -35.35 | -14.67 | 0.00 | 0 | -100.0 | 141.10 | 53.19 | 16.06 | 2.55 | 15.91 | -95.26 | 138.55 | 54.1 | 103.87 |
| 23Q3 (19) | 0.00 | 0 | -100.0 | 0.99 | 106.25 | 160.53 | 0.00 | 0 | -100.0 | 92.11 | -51.51 | -61.75 | 2.20 | -67.16 | -98.21 | 89.91 | -50.94 | -24.0 |
| 23Q2 (18) | 0.00 | 0 | -100.0 | 0.48 | -36.84 | -61.29 | 0.00 | 0 | -100.0 | 189.95 | 58.29 | 159.42 | 6.70 | 163.78 | 316.15 | 183.25 | 56.01 | 148.44 |
| 23Q1 (17) | 0.00 | -100.0 | -100.0 | 0.76 | 1.33 | -38.71 | 0.00 | -100.0 | -100.0 | 120.00 | -1.29 | 63.6 | 2.54 | -95.28 | 7.17 | 117.46 | 72.84 | 61.59 |
| 22Q4 (16) | 489.22 | 197.62 | 359.36 | 0.75 | 97.37 | -74.32 | 0.19 | -65.45 | -77.65 | 121.57 | -49.52 | 289.4 | 53.79 | -56.3 | 2562.87 | 67.96 | -42.56 | 126.16 |
| 22Q3 (15) | 164.38 | 286.78 | 395.42 | 0.38 | -69.35 | -86.85 | 0.55 | -74.3 | -79.93 | 240.84 | 228.93 | 665.06 | 123.08 | 7544.72 | 6814.61 | 118.31 | 60.4 | 264.7 |
| 22Q2 (14) | 42.50 | -20.34 | 217.4 | 1.24 | 0.0 | 34.78 | 2.14 | 25.15 | -68.48 | 73.22 | -0.18 | -26.32 | 1.61 | -32.07 | -39.25 | 73.76 | 1.47 | -28.74 |
| 22Q1 (13) | 53.35 | -49.91 | 8.0 | 1.24 | -57.53 | 7.83 | 1.71 | 101.18 | -7.07 | 73.35 | 134.95 | -7.64 | 2.37 | 17.33 | 30.94 | 72.69 | 141.9 | -8.51 |
| 21Q4 (12) | 106.50 | 220.98 | 449.82 | 2.92 | 1.04 | 323.19 | 0.85 | -68.98 | -81.91 | 31.22 | -0.83 | -76.44 | 2.02 | 13.48 | -44.35 | 30.05 | -7.37 | -77.51 |
| 21Q3 (11) | 33.18 | 147.8 | -97.83 | 2.89 | 214.13 | 194.9 | 2.74 | -59.65 | 4466.67 | 31.48 | -68.32 | -65.98 | 1.78 | -32.83 | 45.9 | 32.44 | -68.66 | -64.5 |
| 21Q2 (10) | 13.39 | -72.89 | 0 | 0.92 | -20.0 | 84.0 | 6.79 | 269.02 | 0 | 99.37 | 25.12 | -45.61 | 2.65 | 46.41 | 22.12 | 103.51 | 30.28 | -42.67 |
| 21Q1 (9) | 49.40 | 155.03 | 0 | 1.15 | 66.67 | 79.69 | 1.84 | -60.85 | 0 | 79.42 | -40.07 | -44.24 | 1.81 | -50.14 | -26.42 | 79.45 | -40.53 | -43.25 |
| 20Q4 (8) | 19.37 | -98.73 | 0 | 0.69 | -29.59 | -10.39 | 4.70 | 7733.33 | 0 | 132.52 | 43.22 | 12.82 | 3.63 | 197.54 | 68.84 | 133.59 | 46.21 | 15.84 |
| 20Q3 (7) | 1528.11 | 0 | 0 | 0.98 | 96.0 | 20.99 | 0.06 | 0 | 0 | 92.53 | -49.36 | -17.38 | 1.22 | -43.78 | -50.81 | 91.37 | -49.39 | -16.57 |
| 20Q2 (6) | 0.00 | 0 | 0 | 0.50 | -21.88 | -61.83 | 0.00 | 0 | 0 | 182.71 | 28.27 | 163.61 | 2.17 | -11.79 | 2.84 | 180.55 | 28.97 | 168.68 |
| 20Q1 (5) | 0.00 | 0 | 0 | 0.64 | -16.88 | -34.69 | 0.00 | 0 | 0 | 142.44 | 21.27 | 54.02 | 2.46 | 14.42 | -17.17 | 139.99 | 21.39 | 56.4 |
| 19Q4 (4) | 0.00 | 0 | 0.0 | 0.77 | -4.94 | 0.0 | 0.00 | 0 | 0.0 | 117.46 | 4.88 | 0.0 | 2.15 | -13.31 | 0.0 | 115.32 | 5.3 | 0.0 |
| 19Q3 (3) | 0.00 | 0 | 0.0 | 0.81 | -38.17 | 0.0 | 0.00 | 0 | 0.0 | 111.99 | 61.58 | 0.0 | 2.48 | 17.54 | 0.0 | 109.52 | 62.98 | 0.0 |
| 19Q2 (2) | 0.00 | 0 | 0.0 | 1.31 | 33.67 | 0.0 | 0.00 | 0 | 0.0 | 69.31 | -25.05 | 0.0 | 2.11 | -28.96 | 0.0 | 67.20 | -24.92 | 0.0 |
| 19Q1 (1) | 0.00 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 92.48 | 0.0 | 0.0 | 2.97 | 0.0 | 0.0 | 89.51 | 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) | 0.00 | 0 | 2.17 | -53.63 | 0.00 | 0 | 168.54 | 115.88 | 3.46 | 4.53 | 165.08 | 120.81 |
| 2022 (9) | 0.00 | 0 | 4.68 | -19.03 | 0.00 | 0 | 78.07 | 23.69 | 3.31 | 29.3 | 74.76 | 20.78 |
| 2021 (8) | 272.45 | 207.44 | 5.78 | 187.56 | 1.34 | -67.48 | 63.12 | -65.33 | 2.56 | -40.33 | 61.90 | -65.96 |
| 2020 (7) | 88.62 | 0 | 2.01 | -21.18 | 4.12 | 0 | 182.04 | 27.1 | 4.29 | 24.35 | 181.87 | 30.11 |
| 2019 (6) | 0.00 | 0 | 2.55 | -49.9 | 0.00 | 0 | 143.23 | 99.76 | 3.45 | -90.7 | 139.78 | 303.99 |
| 2018 (5) | 0.00 | 0 | 5.09 | -13.44 | 0.00 | 0 | 71.70 | 15.42 | 37.10 | 16.23 | 34.60 | 9.74 |
| 2017 (4) | 275.96 | 77.35 | 5.88 | 0.17 | 1.32 | -43.83 | 62.12 | -0.14 | 31.92 | 1086.62 | 31.53 | -49.03 |
| 2016 (3) | 155.60 | -27.01 | 5.87 | -6.23 | 2.35 | 37.43 | 62.21 | 6.67 | 2.69 | -18.24 | 61.86 | 9.02 |
| 2015 (2) | 213.19 | -58.3 | 6.26 | -45.28 | 1.71 | 140.85 | 58.32 | 82.76 | 3.29 | 23.22 | 56.74 | 89.45 |
| 2014 (1) | 511.23 | 125.31 | 11.44 | 35.22 | 0.71 | -55.9 | 31.91 | -26.01 | 2.67 | 10.79 | 29.95 | -29.23 |
