- 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) | 9.35 | 5743.75 | -63.13 | 0.05 | 0 | 0.0 | 9.73 | -98.25 | 171.03 | 1671.38 | 0 | -3.26 | 46.30 | 0 | 84.9 | 1634.82 | 0 | -4.19 |
| 23Q3 (19) | 0.16 | -50.0 | -96.26 | 0.00 | 0 | -100.0 | 555.22 | 96.91 | 2514.03 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (18) | 0.32 | -5.88 | -99.12 | 0.00 | 0 | -100.0 | 281.96 | 6.34 | 11223.69 | 838053.00 | 16.06 | 9256.38 | 13075.70 | 36.71 | 14341.9 | 825260.00 | 15.78 | 9205.03 |
| 23Q1 (17) | 0.34 | -98.66 | -99.16 | 0.00 | -100.0 | -100.0 | 265.14 | 7285.52 | 11736.61 | 722094.00 | 41694.62 | 9655.5 | 9564.69 | 38097.64 | 11097.25 | 712794.00 | 41674.74 | 9639.31 |
| 22Q4 (16) | 25.36 | 492.52 | 3422.22 | 0.05 | 400.0 | 0 | 3.59 | -83.1 | -97.15 | 1727.72 | -83.92 | 0 | 25.04 | -82.05 | 0 | 1706.28 | -83.95 | 0 |
| 22Q3 (15) | 4.28 | -88.28 | 625.42 | 0.01 | 0.0 | 0 | 21.24 | 753.01 | -86.3 | 10747.40 | 19.99 | 0 | 139.51 | 54.09 | 0 | 10629.10 | 19.85 | 0 |
| 22Q2 (14) | 36.53 | -10.2 | 8202.27 | 0.01 | 0.0 | 0 | 2.49 | 11.16 | -98.79 | 8957.02 | 21.01 | 0 | 90.54 | 5.99 | 0 | 8868.97 | 21.18 | 0 |
| 22Q1 (13) | 40.68 | 5550.0 | 6461.29 | 0.01 | 0 | 0 | 2.24 | -98.22 | -98.47 | 7401.92 | 0 | 0 | 85.42 | 0 | 0 | 7318.73 | 0 | 0 |
| 21Q4 (12) | 0.72 | 22.03 | -96.56 | 0.00 | 0 | -100.0 | 126.02 | -18.74 | 2797.01 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q3 (11) | 0.59 | 34.09 | -93.65 | 0.00 | 0 | -100.0 | 155.09 | -24.58 | 1484.17 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 21Q2 (10) | 0.44 | -29.03 | 4.76 | 0.00 | 0 | 0 | 205.64 | 40.9 | -4.54 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 0.62 | -97.04 | 6.9 | 0.00 | -100.0 | 0 | 145.95 | 3255.17 | -6.45 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 20.94 | 125.4 | 2934.78 | 0.01 | 0.0 | 0 | 4.35 | -55.57 | -96.72 | 14617.80 | 3.23 | 0 | 234.25 | 186.09 | 0 | 14387.90 | 2.12 | 0 |
| 20Q3 (7) | 9.29 | 2111.9 | 2011.36 | 0.01 | 0 | 0 | 9.79 | -95.46 | -95.27 | 14160.70 | 0 | 0 | 81.88 | 0 | 0 | 14088.60 | 0 | 0 |
| 20Q2 (6) | 0.42 | -27.59 | -12.5 | 0.00 | 0 | 0 | 215.41 | 38.07 | 13.57 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.58 | -15.94 | -61.84 | 0.00 | 0 | 0 | 156.02 | 17.56 | 161.38 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 19Q4 (4) | 0.69 | 56.82 | 0.0 | 0.00 | 0 | 0.0 | 132.72 | -35.89 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 0.44 | -8.33 | 0.0 | 0.00 | 0 | 0.0 | 207.01 | 9.14 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.48 | -68.42 | 0.0 | 0.00 | 0 | 0.0 | 189.67 | 217.76 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q1 (1) | 1.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 59.69 | 0.0 | 0.0 | 204525.00 | 0.0 | 0.0 | 1009.36 | 0.0 | 0.0 | 203575.00 | 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) | 9.62 | -96.93 | 0.06 | -33.33 | 37.93 | 3169.83 | 6201.67 | 51.44 | 143.35 | 146.86 | 6096.26 | 50.96 |
| 2022 (9) | 313.49 | 8512.36 | 0.09 | 0 | 1.16 | -98.84 | 4095.22 | 0 | 58.07 | 0 | 4038.32 | 0 |
| 2021 (8) | 3.64 | -91.41 | 0.00 | 0 | 100.25 | 1064.34 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2020 (7) | 42.37 | 759.43 | 0.01 | 0 | 8.61 | -88.38 | 30810.20 | -96.27 | 486.07 | -88.06 | 30332.80 | -96.31 |
| 2019 (6) | 4.93 | -98.79 | 0.00 | 0 | 74.08 | 8131.11 | 825486.00 | 49857.09 | 4070.56 | 26946.91 | 821490.00 | 50044.67 |
| 2018 (5) | 406.62 | 23540.7 | 0.22 | 2100.0 | 0.90 | -99.58 | 1652.39 | -94.71 | 15.05 | -98.4 | 1638.24 | -94.63 |
| 2017 (4) | 1.72 | -96.3 | 0.01 | -96.67 | 212.28 | 2604.2 | 31219.30 | 2487.06 | 938.86 | 1619.84 | 30492.70 | 2528.68 |
| 2016 (3) | 46.51 | -72.33 | 0.30 | -16.67 | 7.85 | 261.75 | 1206.75 | 17.82 | 54.59 | 135.0 | 1160.00 | 15.63 |
| 2015 (2) | 168.06 | 31022.22 | 0.36 | 0 | 2.17 | -99.68 | 1024.24 | -99.82 | 23.23 | -99.31 | 1003.18 | -99.82 |
| 2014 (1) | 0.54 | -98.74 | 0.00 | 0 | 673.47 | 7776.84 | 571427.00 | 9455.38 | 3358.05 | 11539.69 | 568743.00 | 9442.89 |
