- 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) | 2.39 | 45.73 | -8.43 | 0.00 | 0 | 0 | 38.06 | -31.34 | 9.24 | 0.00 | 0 | 0 | 112.80 | -21.83 | 32.69 | -74.74 | 15.89 | -48.97 |
| 23Q3 (19) | 1.64 | -1.8 | -28.38 | 0.00 | 0 | 0 | 55.43 | 1.5 | 39.52 | 0.00 | 0 | 0 | 144.30 | 22.13 | 37.63 | -88.86 | -39.87 | -36.46 |
| 23Q2 (18) | 1.67 | 35.77 | -6.7 | 0.00 | 0 | 0 | 54.61 | -26.27 | 7.25 | 0.00 | 0 | 0 | 118.15 | -13.53 | -15.79 | -63.53 | -1.52 | 28.93 |
| 23Q1 (17) | 1.23 | -52.87 | -7.52 | 0.00 | 0 | 0 | 74.07 | 112.6 | 7.96 | 0.00 | 0 | 0 | 136.64 | 60.73 | -29.36 | -62.58 | -24.74 | 49.86 |
| 22Q4 (16) | 2.61 | 13.97 | 37.37 | 0.00 | 0 | 0 | 34.84 | -12.31 | -27.3 | 0.00 | 0 | 0 | 85.01 | -18.92 | -37.8 | -50.17 | 22.96 | 43.46 |
| 22Q3 (15) | 2.29 | 27.93 | 53.69 | 0.00 | 0 | 0 | 39.73 | -21.98 | -35.02 | 0.00 | 0 | 0 | 104.85 | -25.27 | -40.59 | -65.12 | 27.15 | 43.55 |
| 22Q2 (14) | 1.79 | 34.59 | 8.48 | 0.00 | 0 | 0 | 50.92 | -25.78 | -7.47 | 0.00 | 0 | 0 | 140.31 | -27.46 | -17.91 | -89.39 | 28.38 | 22.87 |
| 22Q1 (13) | 1.33 | -30.0 | 8.13 | 0.00 | 0 | 0 | 68.61 | 43.18 | -7.4 | 0.00 | 0 | 0 | 193.43 | 41.53 | 27.63 | -124.82 | -40.66 | -61.12 |
| 21Q4 (12) | 1.90 | 27.52 | 40.74 | 0.00 | 0 | 0 | 47.92 | -21.62 | -29.05 | 0.00 | 0 | 0 | 136.67 | -22.56 | 37.05 | -88.74 | 23.07 | -175.76 |
| 21Q3 (11) | 1.49 | -9.7 | 35.45 | 0.00 | 0 | 0 | 61.14 | 11.1 | -26.28 | 0.00 | 0 | 0 | 176.49 | 3.26 | 55.43 | -115.35 | 0.47 | -276.71 |
| 21Q2 (10) | 1.65 | 34.15 | 22.22 | 0.00 | 0 | 0 | 55.03 | -25.73 | -18.51 | 0.00 | 0 | 0 | 170.92 | 12.77 | 67.78 | -115.89 | -49.59 | -237.38 |
| 21Q1 (9) | 1.23 | -8.89 | 26.8 | 0.00 | 0 | 0 | 74.09 | 9.7 | -21.37 | 0.00 | 0 | 0 | 151.56 | 51.99 | 8.65 | -77.47 | -140.74 | -71.17 |
| 20Q4 (8) | 1.35 | 22.73 | 23.85 | 0.00 | 0 | 0 | 67.54 | -18.56 | -19.01 | 0.00 | 0 | 0 | 99.72 | -12.18 | -19.0 | -32.18 | -5.09 | 18.98 |
| 20Q3 (7) | 1.10 | -18.52 | -10.57 | 0.00 | 0 | 0 | 82.93 | 22.8 | 12.39 | 0.00 | 0 | 0 | 113.55 | 11.47 | -10.36 | -30.62 | 10.86 | 42.1 |
| 20Q2 (6) | 1.35 | 39.18 | 2.27 | 0.00 | 0 | 0 | 67.53 | -28.33 | -1.8 | 0.00 | 0 | 0 | 101.87 | -26.97 | -7.69 | -34.35 | 24.11 | 17.41 |
| 20Q1 (5) | 0.97 | -11.01 | 1.04 | 0.00 | 0 | 0 | 94.23 | 13.0 | -0.87 | 0.00 | 0 | 0 | 139.49 | 13.31 | 30.13 | -45.26 | -13.95 | -272.82 |
| 19Q4 (4) | 1.09 | -11.38 | 0.0 | 0.00 | 0 | 0.0 | 83.39 | 13.01 | 0.0 | 0.00 | 0 | 0.0 | 123.11 | -2.81 | 0.0 | -39.72 | 24.89 | 0.0 |
| 19Q3 (3) | 1.23 | -6.82 | 0.0 | 0.00 | 0 | 0.0 | 73.79 | 7.3 | 0.0 | 0.00 | 0 | 0.0 | 126.67 | 14.78 | 0.0 | -52.88 | -27.15 | 0.0 |
| 19Q2 (2) | 1.32 | 37.5 | 0.0 | 0.00 | 0 | 0.0 | 68.77 | -27.66 | 0.0 | 0.00 | 0 | 0.0 | 110.36 | 2.96 | 0.0 | -41.59 | -242.59 | 0.0 |
| 19Q1 (1) | 0.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 95.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 107.19 | 0.0 | 0.0 | -12.14 | 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) | 6.95 | 4.98 | 0.00 | 0 | 52.54 | -4.75 | 0.00 | 0 | 135.25 | 1.96 | -82.71 | 0 |
| 2022 (9) | 6.62 | 42.98 | 0.00 | 0 | 55.16 | -30.03 | 0.00 | 0 | 132.65 | -18.19 | -77.49 | 0 |
| 2021 (8) | 4.63 | -3.94 | 0.00 | 0 | 78.83 | 4.0 | 0.00 | 0 | 162.14 | 44.34 | -83.30 | 0 |
| 2020 (7) | 4.82 | 35.39 | 0.00 | 0 | 75.80 | -26.01 | 0.00 | 0 | 112.33 | -5.69 | -36.53 | 0 |
| 2019 (6) | 3.56 | -0.84 | 0.00 | 0 | 102.45 | 0.69 | 0.00 | 0 | 119.11 | 20.52 | -16.66 | 0 |
| 2018 (5) | 3.59 | 9.79 | 0.00 | 0 | 101.75 | -8.82 | 0.00 | 0 | 98.83 | -20.54 | 2.92 | 0 |
| 2017 (4) | 3.27 | -20.24 | 0.00 | 0 | 111.59 | 25.48 | 0.00 | 0 | 124.38 | 12.9 | -12.79 | 0 |
| 2016 (3) | 4.10 | 31.83 | 0.00 | 0 | 88.93 | -24.17 | 0.00 | 0 | 110.17 | -20.0 | -21.24 | 0 |
| 2015 (2) | 3.11 | 6.51 | 0.00 | 0 | 117.28 | -6.16 | 0.00 | 0 | 137.72 | 5.0 | -20.44 | 0 |
| 2014 (1) | 2.92 | -10.15 | 0.00 | 0 | 124.98 | 11.42 | 0.00 | 0 | 131.16 | 23.67 | -6.18 | 0 |
