- 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) | 3.27 | 52.09 | 89.02 | 0.00 | 0 | 0 | 27.87 | -34.05 | -46.87 | 0.00 | 0 | 0 | 39.87 | -10.55 | 6.92 | -12.00 | -419.48 | -179.1 |
| 23Q3 (19) | 2.15 | 2.87 | 37.82 | 0.00 | 0 | 0 | 42.26 | -3.12 | -27.66 | 0.00 | 0 | 0 | 44.57 | 8.36 | 15.26 | -2.31 | -192.77 | -111.7 |
| 23Q2 (18) | 2.09 | 17.42 | 33.97 | 0.00 | 0 | 0 | 43.62 | -14.6 | -25.21 | 0.00 | 0 | 0 | 41.13 | 18.98 | -5.95 | 2.49 | -84.92 | -82.93 |
| 23Q1 (17) | 1.78 | 2.89 | 33.83 | 0.00 | 0 | 0 | 51.08 | -2.63 | -25.6 | 0.00 | 0 | 0 | 34.57 | -7.29 | -18.41 | 16.51 | 8.83 | -37.2 |
| 22Q4 (16) | 1.73 | 10.9 | -17.62 | 0.00 | 0 | 0 | 52.46 | -10.2 | 21.04 | 0.00 | 0 | 0 | 37.29 | -3.57 | 2.84 | 15.17 | -23.15 | 114.27 |
| 22Q3 (15) | 1.56 | 0.0 | -39.06 | 0.00 | 0 | 0 | 58.42 | 0.17 | 64.66 | 0.00 | 0 | 0 | 38.67 | -11.57 | -6.3 | 19.74 | 35.3 | 441.52 |
| 22Q2 (14) | 1.56 | 17.29 | -18.32 | 0.00 | 0 | 0 | 58.32 | -15.06 | 22.29 | 0.00 | 0 | 0 | 43.73 | 3.21 | 9.65 | 14.59 | -44.5 | 86.81 |
| 22Q1 (13) | 1.33 | -36.67 | -26.11 | 0.00 | 0 | 0 | 68.66 | 58.42 | 35.58 | 0.00 | 0 | 0 | 42.37 | 16.85 | 13.59 | 26.29 | 271.33 | 97.08 |
| 21Q4 (12) | 2.10 | -17.97 | -2.78 | 0.00 | 0 | 0 | 43.34 | 22.15 | 2.85 | 0.00 | 0 | 0 | 36.26 | -12.14 | 31.57 | 7.08 | 222.49 | -51.44 |
| 21Q3 (11) | 2.56 | 34.03 | 31.96 | 0.00 | 0 | 0 | 35.48 | -25.6 | -24.46 | 0.00 | 0 | 0 | 41.27 | 3.49 | 23.6 | -5.78 | -174.01 | -142.53 |
| 21Q2 (10) | 1.91 | 6.11 | 32.64 | 0.00 | 0 | 0 | 47.69 | -5.83 | -24.62 | 0.00 | 0 | 0 | 39.88 | 6.92 | 2.68 | 7.81 | -41.45 | -68.03 |
| 21Q1 (9) | 1.80 | -16.67 | -1.1 | 0.00 | 0 | 0 | 50.64 | 20.17 | 1.52 | 0.00 | 0 | 0 | 37.30 | 35.34 | 23.43 | 13.34 | -8.5 | -32.18 |
| 20Q4 (8) | 2.16 | 11.34 | 1.89 | 0.00 | 0 | 0 | 42.14 | -10.28 | -1.86 | 0.00 | 0 | 0 | 27.56 | -17.46 | -14.04 | 14.58 | 7.28 | 34.01 |
| 20Q3 (7) | 1.94 | 34.72 | 25.97 | 0.00 | 0 | 0 | 46.97 | -25.76 | -20.38 | 0.00 | 0 | 0 | 33.39 | -14.03 | -12.98 | 13.59 | -44.37 | -34.09 |
| 20Q2 (6) | 1.44 | -20.88 | -14.79 | 0.00 | 0 | 0 | 63.27 | 26.84 | 17.54 | 0.00 | 0 | 0 | 38.84 | 28.52 | -4.64 | 24.43 | 24.2 | 86.35 |
| 20Q1 (5) | 1.82 | -14.15 | 15.92 | 0.00 | 0 | 0 | 49.88 | 16.16 | -14.01 | 0.00 | 0 | 0 | 30.22 | -5.74 | -18.94 | 19.67 | 80.79 | -5.11 |
| 19Q4 (4) | 2.12 | 37.66 | 0.0 | 0.00 | 0 | 0.0 | 42.94 | -27.21 | 0.0 | 0.00 | 0 | 0.0 | 32.06 | -16.45 | 0.0 | 10.88 | -47.24 | 0.0 |
| 19Q3 (3) | 1.54 | -8.88 | 0.0 | 0.00 | 0 | 0.0 | 58.99 | 9.59 | 0.0 | 0.00 | 0 | 0.0 | 38.37 | -5.79 | 0.0 | 20.62 | 57.28 | 0.0 |
| 19Q2 (2) | 1.69 | 7.64 | 0.0 | 0.00 | 0 | 0.0 | 53.83 | -7.21 | 0.0 | 0.00 | 0 | 0.0 | 40.73 | 9.25 | 0.0 | 13.11 | -36.76 | 0.0 |
| 19Q1 (1) | 1.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 58.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 37.28 | 0.0 | 0.0 | 20.73 | 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) | 8.34 | 43.3 | 0.00 | 0 | 43.75 | -30.23 | 0.00 | 0 | 44.07 | -0.34 | -0.32 | 0 |
| 2022 (9) | 5.82 | -4.43 | 0.00 | 0 | 62.71 | 4.64 | 0.00 | 0 | 44.22 | 0.14 | 18.49 | 17.25 |
| 2021 (8) | 6.09 | -15.3 | 0.00 | 0 | 59.93 | 18.07 | 0.00 | 0 | 44.16 | 21.62 | 15.77 | 9.13 |
| 2020 (7) | 7.19 | 9.1 | 0.00 | 0 | 50.76 | -8.41 | 0.00 | 0 | 36.31 | -13.96 | 14.45 | 9.3 |
| 2019 (6) | 6.59 | 35.04 | 0.00 | 0 | 55.42 | -25.96 | 0.00 | 0 | 42.20 | -17.4 | 13.22 | -44.36 |
| 2018 (5) | 4.88 | 20.79 | 0.00 | 0 | 74.85 | -17.11 | 0.00 | 0 | 51.09 | 9.49 | 23.76 | -45.55 |
| 2017 (4) | 4.04 | 1.0 | 0.00 | 0 | 90.30 | -0.99 | 0.00 | 0 | 46.66 | 18.64 | 43.64 | -15.87 |
| 2016 (3) | 4.00 | 6.1 | 0.00 | 0 | 91.20 | -5.73 | 0.00 | 0 | 39.33 | -12.29 | 51.87 | -0.06 |
| 2015 (2) | 3.77 | -17.86 | 0.00 | 0 | 96.74 | 21.75 | 0.00 | 0 | 44.84 | -0.33 | 51.90 | 50.52 |
| 2014 (1) | 4.59 | 8.51 | 0.00 | 0 | 79.46 | -7.84 | 0.00 | 0 | 44.99 | -8.26 | 34.48 | -7.29 |
