- 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) | 6.26 | -12.93 | -61.55 | 0.00 | 0 | 0 | 14.54 | 14.85 | 160.11 | 0.00 | 0 | 0 | 22.43 | -0.66 | -11.03 | -7.89 | 20.46 | 59.79 |
| 23Q3 (19) | 7.19 | -21.93 | -56.53 | 0.00 | 0 | 0 | 12.66 | 28.14 | 130.18 | 0.00 | 0 | 0 | 22.58 | -10.11 | -4.93 | -9.92 | 34.91 | 45.64 |
| 23Q2 (18) | 9.21 | -15.43 | -61.89 | 0.00 | 0 | 0 | 9.88 | 18.18 | 162.77 | 0.00 | 0 | 0 | 25.12 | -14.79 | 34.69 | -15.24 | 27.84 | -2.35 |
| 23Q1 (17) | 10.89 | -33.11 | -36.17 | 0.00 | 0 | 0 | 8.36 | 49.55 | 56.85 | 0.00 | 0 | 0 | 29.48 | 16.94 | 37.5 | -21.12 | -7.65 | -31.1 |
| 22Q4 (16) | 16.28 | -1.57 | -3.04 | 0.00 | 0 | 0 | 5.59 | 1.64 | 3.14 | 0.00 | 0 | 0 | 25.21 | 6.15 | 24.68 | -19.62 | -7.51 | -32.57 |
| 22Q3 (15) | 16.54 | -31.57 | 15.91 | 0.00 | 0 | 0 | 5.50 | 46.28 | -13.79 | 0.00 | 0 | 0 | 23.75 | 27.35 | -2.46 | -18.25 | -22.57 | -1.5 |
| 22Q2 (14) | 24.17 | 41.68 | 158.5 | 0.00 | 0 | 0 | 3.76 | -29.46 | -61.36 | 0.00 | 0 | 0 | 18.65 | -13.01 | -24.25 | -14.89 | 7.57 | 0.0 |
| 22Q1 (13) | 17.06 | 1.61 | 178.3 | 0.00 | 0 | 0 | 5.33 | -1.66 | -64.13 | 0.00 | 0 | 0 | 21.44 | 6.03 | 7.63 | -16.11 | -8.85 | -217.75 |
| 21Q4 (12) | 16.79 | 17.66 | 197.17 | 0.00 | 0 | 0 | 5.42 | -15.05 | -66.36 | 0.00 | 0 | 0 | 20.22 | -16.96 | -14.86 | -14.80 | 17.69 | -93.72 |
| 21Q3 (11) | 14.27 | 52.62 | 117.53 | 0.00 | 0 | 0 | 6.38 | -34.43 | -54.03 | 0.00 | 0 | 0 | 24.35 | -1.1 | -3.72 | -17.98 | -20.75 | -57.58 |
| 21Q2 (10) | 9.35 | 52.53 | 65.19 | 0.00 | 0 | 0 | 9.73 | -34.52 | -39.49 | 0.00 | 0 | 0 | 24.62 | 23.59 | -5.99 | -14.89 | -193.69 | -47.28 |
| 21Q1 (9) | 6.13 | 8.5 | 5.69 | 0.00 | 0 | 0 | 14.86 | -7.76 | -5.23 | 0.00 | 0 | 0 | 19.92 | -16.13 | -21.2 | -5.07 | 33.64 | 47.19 |
| 20Q4 (8) | 5.65 | -13.87 | -11.58 | 0.00 | 0 | 0 | 16.11 | 16.07 | 13.21 | 0.00 | 0 | 0 | 23.75 | -6.09 | 9.5 | -7.64 | 33.04 | -2.41 |
| 20Q3 (7) | 6.56 | 15.9 | 4.96 | 0.00 | 0 | 0 | 13.88 | -13.68 | -4.67 | 0.00 | 0 | 0 | 25.29 | -3.44 | 16.22 | -11.41 | -12.86 | -58.47 |
| 20Q2 (6) | 5.66 | -2.41 | -10.73 | 0.00 | 0 | 0 | 16.08 | 2.55 | 12.13 | 0.00 | 0 | 0 | 26.19 | 3.6 | 23.25 | -10.11 | -5.31 | -46.31 |
| 20Q1 (5) | 5.80 | -9.23 | -1.86 | 0.00 | 0 | 0 | 15.68 | 10.19 | 1.88 | 0.00 | 0 | 0 | 25.28 | 16.55 | 2.1 | -9.60 | -28.69 | -2.45 |
| 19Q4 (4) | 6.39 | 2.24 | 0.0 | 0.00 | 0 | 0.0 | 14.23 | -2.27 | 0.0 | 0.00 | 0 | 0.0 | 21.69 | -0.32 | 0.0 | -7.46 | -3.61 | 0.0 |
| 19Q3 (3) | 6.25 | -1.42 | 0.0 | 0.00 | 0 | 0.0 | 14.56 | 1.53 | 0.0 | 0.00 | 0 | 0.0 | 21.76 | 2.4 | 0.0 | -7.20 | -4.2 | 0.0 |
| 19Q2 (2) | 6.34 | 7.28 | 0.0 | 0.00 | 0 | 0.0 | 14.34 | -6.82 | 0.0 | 0.00 | 0 | 0.0 | 21.25 | -14.18 | 0.0 | -6.91 | 26.25 | 0.0 |
| 19Q1 (1) | 5.91 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 15.39 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 24.76 | 0.0 | 0.0 | -9.37 | 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) | 31.71 | -51.88 | 0.00 | 0 | 11.51 | 107.76 | 0.00 | 0 | 27.48 | 10.63 | -15.97 | 0 |
| 2022 (9) | 65.90 | 72.24 | 0.00 | 0 | 5.54 | -41.93 | 0.00 | 0 | 24.84 | 20.0 | -19.30 | 0 |
| 2021 (8) | 38.26 | 60.82 | 0.00 | 0 | 9.54 | -37.81 | 0.00 | 0 | 20.70 | -10.78 | -11.16 | 0 |
| 2020 (7) | 23.79 | -13.43 | 0.00 | 0 | 15.34 | 15.51 | 0.00 | 0 | 23.20 | -1.99 | -7.86 | 0 |
| 2019 (6) | 27.48 | -5.21 | 0.00 | 0 | 13.28 | 5.48 | 0.00 | 0 | 23.67 | -1.82 | -10.39 | 0 |
| 2018 (5) | 28.99 | 35.98 | 0.00 | 0 | 12.59 | -26.46 | 0.00 | 0 | 24.11 | -10.14 | -11.52 | 0 |
| 2017 (4) | 21.32 | 39.16 | 0.00 | 0 | 17.12 | -28.16 | 0.00 | 0 | 26.83 | 2.13 | -9.71 | 0 |
| 2016 (3) | 15.32 | -3.34 | 0.00 | 0 | 23.83 | 3.47 | 0.00 | 0 | 26.27 | -8.97 | -2.44 | 0 |
| 2015 (2) | 15.85 | 6.66 | 0.00 | 0 | 23.03 | -6.23 | 0.00 | 0 | 28.86 | -13.23 | -5.83 | 0 |
| 2014 (1) | 14.86 | 16.46 | 0.00 | 0 | 24.56 | -14.16 | 0.00 | 0 | 33.26 | -3.96 | -8.70 | 0 |
