- 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) | 6.80 | 0.15 | -0.29 | 0.00 | 0 | 0 | 13.38 | -0.15 | 0.22 | 0.00 | 0 | 0 | 34.86 | -0.94 | 4.91 | -21.48 | 1.42 | -7.99 |
| 23Q3 (19) | 6.79 | -1.59 | -20.95 | 0.00 | 0 | 0 | 13.40 | 1.59 | 26.53 | 0.00 | 0 | 0 | 35.19 | -0.85 | 13.04 | -21.79 | 2.33 | -6.09 |
| 23Q2 (18) | 6.90 | 13.11 | -30.09 | 0.00 | 0 | 0 | 13.19 | -11.6 | 43.06 | 0.00 | 0 | 0 | 35.49 | -3.74 | 10.56 | -22.31 | -1.64 | 2.53 |
| 23Q1 (17) | 6.10 | -10.56 | -45.05 | 0.00 | 0 | 0 | 14.92 | 11.76 | 81.95 | 0.00 | 0 | 0 | 36.87 | 10.95 | 4.48 | -21.95 | -10.36 | 18.97 |
| 22Q4 (16) | 6.82 | -20.61 | -18.03 | 0.00 | 0 | 0 | 13.35 | 26.06 | 22.03 | 0.00 | 0 | 0 | 33.23 | 6.75 | -21.09 | -19.89 | 3.16 | 36.21 |
| 22Q3 (15) | 8.59 | -12.97 | -0.35 | 0.00 | 0 | 0 | 10.59 | 14.86 | 0.28 | 0.00 | 0 | 0 | 31.13 | -3.02 | -21.96 | -20.54 | 10.27 | 29.97 |
| 22Q2 (14) | 9.87 | -11.08 | 23.99 | 0.00 | 0 | 0 | 9.22 | 12.44 | -19.41 | 0.00 | 0 | 0 | 32.10 | -9.04 | -20.92 | -22.89 | 15.5 | 21.48 |
| 22Q1 (13) | 11.10 | 33.41 | 27.15 | 0.00 | 0 | 0 | 8.20 | -25.05 | -21.38 | 0.00 | 0 | 0 | 35.29 | -16.2 | -18.95 | -27.09 | 13.12 | 18.18 |
| 21Q4 (12) | 8.32 | -3.48 | -11.77 | 0.00 | 0 | 0 | 10.94 | 3.6 | 13.37 | 0.00 | 0 | 0 | 42.11 | 5.57 | -0.12 | -31.18 | -6.31 | 4.09 |
| 21Q3 (11) | 8.62 | 8.29 | -4.96 | 0.00 | 0 | 0 | 10.56 | -7.69 | 5.18 | 0.00 | 0 | 0 | 39.89 | -1.72 | -3.53 | -29.33 | -0.62 | 6.32 |
| 21Q2 (10) | 7.96 | -8.82 | 11.8 | 0.00 | 0 | -100.0 | 11.44 | 9.68 | -10.42 | 0.00 | 0 | -100.0 | 40.59 | -6.78 | -16.98 | -29.15 | 11.96 | 8.45 |
| 21Q1 (9) | 8.73 | -7.42 | 15.32 | 0.00 | 0 | 0 | 10.43 | 8.08 | -13.3 | 0.00 | 0 | 0 | 43.54 | 3.27 | 0.44 | -33.11 | -1.85 | -5.72 |
| 20Q4 (8) | 9.43 | 3.97 | 6.19 | 0.00 | 0 | 100.0 | 9.65 | -3.88 | -5.85 | 0.00 | 0 | 0 | 42.16 | 1.96 | -3.15 | -32.51 | -3.83 | 2.31 |
| 20Q3 (7) | 9.07 | 27.39 | 9.01 | 0.00 | -100.0 | 0 | 10.04 | -21.38 | -8.23 | 0.00 | -100.0 | 0 | 41.35 | -15.42 | -4.68 | -31.31 | 1.66 | 3.48 |
| 20Q2 (6) | 7.12 | -5.94 | -9.64 | 21.30 | 0 | 0 | 12.77 | 6.15 | 10.56 | 4.27 | 0 | 0 | 48.89 | 12.78 | 18.95 | -31.84 | -1.66 | -7.71 |
| 20Q1 (5) | 7.57 | -14.75 | 12.48 | 0.00 | 100.0 | 0 | 12.03 | 17.37 | -11.02 | 0.00 | 0 | 0 | 43.35 | -0.41 | -2.72 | -31.32 | 5.89 | -0.9 |
| 19Q4 (4) | 8.88 | 6.73 | 0.0 | -109023.00 | 0 | 0.0 | 10.25 | -6.31 | 0.0 | 0.00 | 0 | 0.0 | 43.53 | 0.35 | 0.0 | -33.28 | -2.59 | 0.0 |
| 19Q3 (3) | 8.32 | 5.58 | 0.0 | 0.00 | 0 | 0.0 | 10.94 | -5.28 | 0.0 | 0.00 | 0 | 0.0 | 43.38 | 5.55 | 0.0 | -32.44 | -9.74 | 0.0 |
| 19Q2 (2) | 7.88 | 17.09 | 0.0 | 0.00 | 0 | 0.0 | 11.55 | -14.57 | 0.0 | 0.00 | 0 | 0.0 | 41.10 | -7.76 | 0.0 | -29.56 | 4.77 | 0.0 |
| 19Q1 (1) | 6.73 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13.52 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 44.56 | 0.0 | 0.0 | -31.04 | 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) | 23.62 | -43.86 | 0.00 | 0 | 15.45 | 78.0 | 0.00 | 0 | 38.99 | 19.71 | -23.54 | 0 |
| 2022 (9) | 42.07 | 2.14 | 0.00 | 0 | 8.68 | -2.03 | 0.00 | 0 | 32.57 | -15.71 | -23.89 | 0 |
| 2021 (8) | 41.19 | 48.11 | 0.00 | 0 | 8.86 | -32.47 | 0.00 | 0 | 38.64 | -17.54 | -29.78 | 0 |
| 2020 (7) | 27.81 | -2.08 | 0.00 | 0 | 13.12 | 2.1 | 0.00 | 0 | 46.86 | 7.01 | -33.74 | 0 |
| 2019 (6) | 28.40 | 24.56 | 0.00 | 0 | 12.85 | -19.74 | 0.00 | 0 | 43.79 | 1.98 | -30.94 | 0 |
| 2018 (5) | 22.80 | 0.93 | 0.00 | 0 | 16.01 | -0.93 | 0.00 | 0 | 42.94 | -5.04 | -26.93 | 0 |
| 2017 (4) | 22.59 | -9.89 | 0.00 | 0 | 16.16 | 10.99 | 0.00 | 0 | 45.22 | 0.85 | -29.06 | 0 |
| 2016 (3) | 25.07 | 13.18 | 0.00 | 0 | 14.56 | -11.65 | 0.00 | 0 | 44.84 | 6.94 | -30.28 | 0 |
| 2015 (2) | 22.15 | 8.53 | 0.00 | 0 | 16.48 | -7.83 | 0.00 | 0 | 41.93 | 8.21 | -25.45 | 0 |
| 2014 (1) | 20.41 | -7.02 | 0.00 | 0 | 17.88 | 7.52 | 0.00 | 0 | 38.75 | -5.58 | -20.87 | 0 |
