- 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) | 4.37 | -0.68 | 23.45 | 0.00 | 0 | 0 | 20.84 | 0.82 | -19.01 | 0.00 | 0 | 0 | 22.39 | 13.31 | 19.41 | -1.54 | -271.11 | -122.03 |
| 23Q3 (19) | 4.40 | 4.27 | 51.2 | 0.00 | 0 | 0 | 20.67 | -4.13 | -33.94 | 0.00 | 0 | 0 | 19.76 | 23.96 | 17.2 | 0.90 | -83.99 | -93.76 |
| 23Q2 (18) | 4.22 | 4.98 | 44.52 | 0.00 | 0 | 0 | 21.56 | -4.69 | -30.81 | 0.00 | 0 | 0 | 15.94 | -14.67 | -5.68 | 5.62 | 42.64 | -60.56 |
| 23Q1 (17) | 4.02 | 13.56 | 37.2 | 0.00 | 0 | 0 | 22.62 | -12.09 | -27.29 | 0.00 | 0 | 0 | 18.68 | -0.37 | -0.05 | 3.94 | -43.63 | -68.28 |
| 22Q4 (16) | 3.54 | 21.65 | -6.1 | 0.00 | 0 | 0 | 25.73 | -17.77 | 6.72 | 0.00 | 0 | 0 | 18.75 | 11.21 | 13.5 | 6.99 | -51.56 | -7.91 |
| 22Q3 (15) | 2.91 | -0.34 | -7.32 | 0.00 | 0 | 0 | 31.29 | 0.42 | 8.12 | 0.00 | 0 | 0 | 16.86 | -0.24 | 17.49 | 14.43 | 1.26 | -1.1 |
| 22Q2 (14) | 2.92 | -0.34 | -6.41 | 0.00 | 0 | 0 | 31.16 | 0.16 | 6.86 | 0.00 | 0 | 0 | 16.90 | -9.58 | 21.93 | 14.25 | 14.73 | -6.86 |
| 22Q1 (13) | 2.93 | -22.28 | 2.81 | 0.00 | 0 | 0 | 31.11 | 29.03 | -2.48 | 0.00 | 0 | 0 | 18.69 | 13.14 | 29.88 | 12.42 | 63.64 | -29.07 |
| 21Q4 (12) | 3.77 | 20.06 | 18.18 | 0.00 | 0 | 0 | 24.11 | -16.69 | -15.49 | 0.00 | 0 | 0 | 16.52 | 15.12 | 15.77 | 7.59 | -47.98 | -46.77 |
| 21Q3 (11) | 3.14 | 0.64 | 18.49 | 0.00 | 0 | 0 | 28.94 | -0.75 | -15.58 | 0.00 | 0 | 0 | 14.35 | 3.54 | -11.09 | 14.59 | -4.64 | -19.57 |
| 21Q2 (10) | 3.12 | 9.47 | 50.72 | 0.00 | 0 | -100.0 | 29.16 | -8.59 | -33.79 | 0.00 | 0 | -100.0 | 13.86 | -3.68 | -35.11 | 15.30 | -12.62 | -53.18 |
| 21Q1 (9) | 2.85 | -10.66 | 41.79 | 0.00 | 0 | -100.0 | 31.90 | 11.81 | -29.55 | 0.00 | 0 | -100.0 | 14.39 | 0.84 | -38.03 | 17.51 | 22.79 | -37.22 |
| 20Q4 (8) | 3.19 | 20.38 | 18.15 | 0.00 | 0 | -100.0 | 28.53 | -16.77 | -15.29 | 0.00 | 0 | -100.0 | 14.27 | -11.59 | -37.44 | 14.26 | -21.39 | -1.72 |
| 20Q3 (7) | 2.65 | 28.02 | -15.87 | 0.00 | -100.0 | 0 | 34.28 | -22.16 | 18.53 | 0.00 | -100.0 | 0 | 16.14 | -24.44 | -33.14 | 18.14 | -44.49 | 279.5 |
| 20Q2 (6) | 2.07 | 2.99 | -36.11 | 9.10 | -41.7 | 0 | 44.04 | -2.74 | 56.84 | 10.00 | 71.53 | 0 | 21.36 | -8.01 | -4.86 | 32.68 | 17.17 | 480.46 |
| 20Q1 (5) | 2.01 | -25.56 | -30.45 | 15.61 | -37.63 | 0 | 45.28 | 34.44 | 43.56 | 5.83 | 60.16 | 0 | 23.22 | 1.8 | -4.91 | 27.89 | 92.21 | 291.71 |
| 19Q4 (4) | 2.70 | -14.29 | 0.0 | 25.03 | 0 | 0.0 | 33.68 | 16.46 | 0.0 | 3.64 | 0 | 0.0 | 22.81 | -5.51 | 0.0 | 14.51 | 203.56 | 0.0 |
| 19Q3 (3) | 3.15 | -2.78 | 0.0 | 0.00 | 0 | 0.0 | 28.92 | 2.99 | 0.0 | 0.00 | 0 | 0.0 | 24.14 | 7.53 | 0.0 | 4.78 | -15.1 | 0.0 |
| 19Q2 (2) | 3.24 | 12.11 | 0.0 | 0.00 | 0 | 0.0 | 28.08 | -10.97 | 0.0 | 0.00 | 0 | 0.0 | 22.45 | -8.07 | 0.0 | 5.63 | -20.93 | 0.0 |
| 19Q1 (1) | 2.89 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 31.54 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 24.42 | 0.0 | 0.0 | 7.12 | 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) | 17.92 | 33.04 | 0.00 | 0 | 20.37 | -24.81 | 0.00 | 0 | 21.78 | 5.52 | -1.42 | 0 |
| 2022 (9) | 13.47 | 8.63 | 0.00 | 0 | 27.09 | -7.98 | 0.00 | 0 | 20.64 | 21.55 | 6.45 | -48.23 |
| 2021 (8) | 12.40 | 76.89 | 0.00 | 0 | 29.44 | -43.44 | 0.00 | 0 | 16.98 | -41.2 | 12.46 | -46.2 |
| 2020 (7) | 7.01 | -32.73 | 0.00 | 0 | 52.05 | 48.54 | 0.00 | 0 | 28.88 | 24.64 | 23.16 | 95.11 |
| 2019 (6) | 10.42 | -13.24 | 0.00 | 0 | 35.04 | 15.26 | 0.00 | 0 | 23.17 | 2.3 | 11.87 | 53.16 |
| 2018 (5) | 12.01 | -7.4 | 0.00 | 0 | 30.40 | 8.03 | 0.00 | 0 | 22.65 | 20.86 | 7.75 | -17.55 |
| 2017 (4) | 12.97 | -1.97 | 0.00 | 0 | 28.14 | 1.96 | 0.00 | 0 | 18.74 | 55.0 | 9.40 | -39.39 |
| 2016 (3) | 13.23 | 6.61 | 0.00 | 0 | 27.60 | -6.19 | 0.00 | 0 | 12.09 | 27.8 | 15.51 | -22.29 |
| 2015 (2) | 12.41 | -2.67 | 0.00 | 0 | 29.42 | 2.76 | 0.00 | 0 | 9.46 | 3.84 | 19.96 | 2.2 |
| 2014 (1) | 12.75 | 3.66 | 0.00 | 0 | 28.63 | -3.57 | 0.00 | 0 | 9.11 | -22.4 | 19.53 | 8.86 |
