- 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) | 4.60 | -4.96 | 35.69 | 0.00 | 0 | 0 | 19.79 | 5.21 | -26.38 | 0.00 | 0 | 0 | 4.21 | 1.45 | 5.25 | 15.58 | 6.35 | -31.88 |
| 23Q3 (19) | 4.84 | 4.31 | 52.2 | 0.00 | 0 | 0 | 18.81 | -4.18 | -34.21 | 0.00 | 0 | 0 | 4.15 | 0.48 | -2.35 | 14.65 | -5.48 | -39.81 |
| 23Q2 (18) | 4.64 | 19.9 | 41.03 | 0.00 | 0 | 0 | 19.63 | -16.47 | -28.93 | 0.00 | 0 | 0 | 4.13 | 2.48 | 7.27 | 15.50 | -20.39 | -34.79 |
| 23Q1 (17) | 3.87 | 14.16 | 24.84 | 0.00 | 0 | 0 | 23.50 | -12.57 | -19.99 | 0.00 | 0 | 0 | 4.03 | 0.75 | 17.84 | 19.47 | -14.87 | -24.94 |
| 22Q4 (16) | 3.39 | 6.6 | -8.63 | 0.00 | 0 | 0 | 26.88 | -5.98 | 9.71 | 0.00 | 0 | 0 | 4.00 | -5.88 | 12.99 | 22.87 | -6.04 | 9.16 |
| 22Q3 (15) | 3.18 | -3.34 | -1.55 | 0.00 | 0 | 0 | 28.59 | 3.51 | 1.6 | 0.00 | 0 | 0 | 4.25 | 10.39 | 0.47 | 24.34 | 2.4 | 1.8 |
| 22Q2 (14) | 3.29 | 6.13 | 4.78 | 0.00 | 0 | 0 | 27.62 | -5.96 | -4.66 | 0.00 | 0 | 0 | 3.85 | 12.57 | -19.79 | 23.77 | -8.37 | -1.65 |
| 22Q1 (13) | 3.10 | -16.44 | 5.8 | 0.00 | 0 | 0 | 29.37 | 19.88 | -5.44 | 0.00 | 0 | 0 | 3.42 | -3.39 | -34.1 | 25.94 | 23.82 | 0.27 |
| 21Q4 (12) | 3.71 | 14.86 | 12.77 | 0.00 | 0 | 0 | 24.50 | -12.94 | -11.55 | 0.00 | 0 | 0 | 3.54 | -16.31 | -45.54 | 20.95 | -12.38 | -1.13 |
| 21Q3 (11) | 3.23 | 2.87 | 1.89 | 0.00 | 0 | 0 | 28.14 | -2.87 | -1.95 | 0.00 | 0 | 0 | 4.23 | -11.87 | -46.32 | 23.91 | -1.08 | 14.9 |
| 21Q2 (10) | 3.14 | 7.17 | -7.92 | 0.00 | 0 | -100.0 | 28.97 | -6.73 | 8.66 | 0.00 | 0 | -100.0 | 4.80 | -7.51 | -52.05 | 24.17 | -6.57 | -27.31 |
| 21Q1 (9) | 2.93 | -10.94 | -29.9 | 0.00 | 0 | -100.0 | 31.06 | 12.13 | 42.61 | 0.00 | 0 | -100.0 | 5.19 | -20.15 | -19.41 | 25.87 | 22.09 | -2.41 |
| 20Q4 (8) | 3.29 | 3.79 | -30.59 | 0.00 | 0 | -100.0 | 27.70 | -3.48 | 44.12 | 0.00 | 0 | -100.0 | 6.50 | -17.51 | 31.05 | 21.19 | 1.83 | -12.11 |
| 20Q3 (7) | 3.17 | -7.04 | -29.4 | 0.00 | -100.0 | 0 | 28.70 | 7.65 | 41.73 | 0.00 | -100.0 | 0 | 7.88 | -21.28 | 52.12 | 20.81 | -37.41 | 38.09 |
| 20Q2 (6) | 3.41 | -18.42 | -24.39 | 5.48 | -32.68 | 0 | 26.66 | 22.41 | 32.11 | 16.60 | 48.61 | 0 | 10.01 | 55.43 | 104.7 | 33.25 | 25.42 | 117.6 |
| 20Q1 (5) | 4.18 | -11.81 | -0.71 | 8.14 | -11.81 | 0 | 21.78 | 13.32 | 0.79 | 11.17 | 13.29 | 0 | 6.44 | 29.84 | 22.2 | 26.51 | 9.95 | 62.24 |
| 19Q4 (4) | 4.74 | 5.57 | 0.0 | 9.23 | 0 | 0.0 | 19.22 | -5.09 | 0.0 | 9.86 | 0 | 0.0 | 4.96 | -4.25 | 0.0 | 24.11 | 59.99 | 0.0 |
| 19Q3 (3) | 4.49 | -0.44 | 0.0 | 0.00 | 0 | 0.0 | 20.25 | 0.35 | 0.0 | 0.00 | 0 | 0.0 | 5.18 | 5.93 | 0.0 | 15.07 | -1.37 | 0.0 |
| 19Q2 (2) | 4.51 | 7.13 | 0.0 | 0.00 | 0 | 0.0 | 20.18 | -6.62 | 0.0 | 0.00 | 0 | 0.0 | 4.89 | -7.21 | 0.0 | 15.28 | -6.49 | 0.0 |
| 19Q1 (1) | 4.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 21.61 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 5.27 | 0.0 | 0.0 | 16.34 | 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) | 17.26 | 40.9 | 0.00 | 0 | 21.15 | -29.03 | 0.00 | 0 | 4.23 | 10.44 | 16.92 | -34.85 |
| 2022 (9) | 12.25 | 2.25 | 0.00 | 0 | 29.80 | -2.17 | 0.00 | 0 | 3.83 | -11.14 | 25.97 | -0.69 |
| 2021 (8) | 11.98 | -5.22 | 0.00 | 0 | 30.46 | 5.51 | 0.00 | 0 | 4.31 | -29.58 | 26.15 | 14.95 |
| 2020 (7) | 12.64 | -30.28 | 0.00 | 0 | 28.87 | 43.42 | 0.00 | 0 | 6.12 | 22.16 | 22.75 | 50.46 |
| 2019 (6) | 18.13 | -0.93 | 0.00 | 0 | 20.13 | 0.9 | 0.00 | 0 | 5.01 | 31.5 | 15.12 | -6.32 |
| 2018 (5) | 18.30 | -0.54 | 0.00 | 0 | 19.95 | 0.55 | 0.00 | 0 | 3.81 | 12.06 | 16.14 | -1.82 |
| 2017 (4) | 18.40 | 4.13 | 0.00 | 0 | 19.84 | -3.97 | 0.00 | 0 | 3.40 | -27.19 | 16.44 | 2.81 |
| 2016 (3) | 17.67 | 4.06 | 0.00 | 0 | 20.66 | -3.86 | 0.00 | 0 | 4.67 | 24.2 | 15.99 | -9.81 |
| 2015 (2) | 16.98 | -2.69 | 0.00 | 0 | 21.49 | 2.77 | 0.00 | 0 | 3.76 | 37.23 | 17.73 | -2.42 |
| 2014 (1) | 17.45 | -5.68 | 0.00 | 0 | 20.91 | 5.98 | 0.00 | 0 | 2.74 | -3.52 | 18.17 | 7.58 |
