- 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) | 1.47 | -9.26 | 0.68 | 0.00 | 0 | 0 | 61.83 | 9.72 | -0.55 | 0.00 | 0 | 0 | 29.37 | 2.48 | -8.16 | 32.47 | 17.3 | 7.55 |
| 23Q3 (19) | 1.62 | 0.62 | 1.89 | 0.00 | 0 | 0 | 56.35 | -0.19 | -1.69 | 0.00 | 0 | 0 | 28.66 | -0.8 | -2.05 | 27.68 | 0.4 | -1.39 |
| 23Q2 (18) | 1.61 | 7.33 | -11.05 | 0.00 | 0 | 0 | 56.46 | -7.08 | 12.43 | 0.00 | 0 | 0 | 28.89 | -13.03 | 11.67 | 27.57 | 0.11 | 13.27 |
| 23Q1 (17) | 1.50 | 2.74 | -27.54 | 0.00 | 0 | 0 | 60.76 | -2.27 | 37.97 | 0.00 | 0 | 0 | 33.22 | 3.88 | 35.81 | 27.54 | -8.78 | 40.65 |
| 22Q4 (16) | 1.46 | -8.18 | -33.64 | 0.00 | 0 | 0 | 62.17 | 8.46 | 50.46 | 0.00 | 0 | 0 | 31.98 | 9.3 | 28.95 | 30.19 | 7.55 | 82.64 |
| 22Q3 (15) | 1.59 | -12.15 | -33.19 | 0.00 | 0 | 0 | 57.32 | 14.14 | 49.82 | 0.00 | 0 | 0 | 29.26 | 13.1 | 21.71 | 28.07 | 15.32 | 97.4 |
| 22Q2 (14) | 1.81 | -12.56 | -14.22 | 0.00 | 0 | 0 | 50.22 | 14.03 | 16.6 | 0.00 | 0 | 0 | 25.87 | 5.76 | 5.94 | 24.34 | 24.31 | 30.51 |
| 22Q1 (13) | 2.07 | -5.91 | 4.55 | 0.00 | 0 | 0 | 44.04 | 6.58 | -4.16 | 0.00 | 0 | 0 | 24.46 | -1.37 | 0.0 | 19.58 | 18.45 | -8.89 |
| 21Q4 (12) | 2.20 | -7.56 | 11.68 | 0.00 | 0 | 0 | 41.32 | 8.0 | -10.37 | 0.00 | 0 | 0 | 24.80 | 3.16 | -0.96 | 16.53 | 16.24 | -21.51 |
| 21Q3 (11) | 2.38 | 12.8 | 28.65 | 0.00 | 0 | 0 | 38.26 | -11.17 | -22.11 | 0.00 | 0 | 0 | 24.04 | -1.56 | -16.03 | 14.22 | -23.75 | -30.6 |
| 21Q2 (10) | 2.11 | 6.57 | 1.44 | 0.00 | 0 | 0 | 43.07 | -6.27 | -1.67 | 0.00 | 0 | 0 | 24.42 | -0.16 | -4.53 | 18.65 | -13.22 | 2.36 |
| 21Q1 (9) | 1.98 | 0.51 | 34.69 | 0.00 | 0 | 0 | 45.95 | -0.33 | -25.91 | 0.00 | 0 | 0 | 24.46 | -2.32 | -30.41 | 21.49 | 2.04 | -20.02 |
| 20Q4 (8) | 1.97 | 6.49 | 18.67 | 0.00 | 0 | 0 | 46.10 | -6.15 | -15.89 | 0.00 | 0 | 0 | 25.04 | -12.54 | -17.14 | 21.06 | 2.78 | -14.36 |
| 20Q3 (7) | 1.85 | -11.06 | 13.5 | 0.00 | 0 | 0 | 49.12 | 12.15 | -11.86 | 0.00 | 0 | 0 | 28.63 | 11.92 | -7.67 | 20.49 | 12.46 | -17.11 |
| 20Q2 (6) | 2.08 | 41.5 | 28.4 | 0.00 | 0 | 0 | 43.80 | -29.38 | -22.12 | 0.00 | 0 | 0 | 25.58 | -27.23 | -19.23 | 18.22 | -32.19 | -25.84 |
| 20Q1 (5) | 1.47 | -11.45 | 5.0 | 0.00 | 0 | 0 | 62.02 | 13.15 | -4.29 | 0.00 | 0 | 0 | 35.15 | 16.31 | -0.42 | 26.87 | 9.27 | -8.92 |
| 19Q4 (4) | 1.66 | 1.84 | 0.0 | 0.00 | 0 | 0.0 | 54.81 | -1.65 | 0.0 | 0.00 | 0 | 0.0 | 30.22 | -2.55 | 0.0 | 24.59 | -0.53 | 0.0 |
| 19Q3 (3) | 1.63 | 0.62 | 0.0 | 0.00 | 0 | 0.0 | 55.73 | -0.91 | 0.0 | 0.00 | 0 | 0.0 | 31.01 | -2.08 | 0.0 | 24.72 | 0.61 | 0.0 |
| 19Q2 (2) | 1.62 | 15.71 | 0.0 | 0.00 | 0 | 0.0 | 56.24 | -13.21 | 0.0 | 0.00 | 0 | 0.0 | 31.67 | -10.28 | 0.0 | 24.57 | -16.71 | 0.0 |
| 19Q1 (1) | 1.40 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 64.80 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 35.30 | 0.0 | 0.0 | 29.50 | 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) | 5.59 | -27.02 | 0.00 | 0 | 65.32 | 37.14 | 0.00 | 0 | 32.68 | 21.94 | 32.64 | 56.77 |
| 2022 (9) | 7.66 | -17.81 | 0.00 | 0 | 47.63 | 21.57 | 0.00 | 0 | 26.80 | 16.27 | 20.82 | 29.08 |
| 2021 (8) | 9.32 | 39.52 | 0.00 | 0 | 39.18 | -28.27 | 0.00 | 0 | 23.05 | -22.02 | 16.13 | -35.63 |
| 2020 (7) | 6.68 | 10.78 | 0.00 | 0 | 54.62 | -9.82 | 0.00 | 0 | 29.56 | -10.4 | 25.06 | -9.14 |
| 2019 (6) | 6.03 | -2.43 | 0.00 | 0 | 60.57 | 2.61 | 0.00 | 0 | 32.99 | 2.1 | 27.58 | 3.26 |
| 2018 (5) | 6.18 | 0.65 | 0.00 | 0 | 59.03 | -0.62 | 0.00 | 0 | 32.31 | -9.52 | 26.71 | 12.7 |
| 2017 (4) | 6.14 | -1.29 | 0.00 | 0 | 59.40 | 1.24 | 0.00 | 0 | 35.71 | -0.83 | 23.70 | 4.59 |
| 2016 (3) | 6.22 | 0.32 | 0.00 | 0 | 58.67 | -0.41 | 0.00 | 0 | 36.01 | -2.49 | 22.66 | 3.14 |
| 2015 (2) | 6.20 | -0.16 | 0.00 | 0 | 58.91 | 0.26 | 0.00 | 0 | 36.93 | 4.03 | 21.97 | -5.55 |
| 2014 (1) | 6.21 | 3.85 | 0.00 | 0 | 58.76 | -3.67 | 0.00 | 0 | 35.50 | 2.93 | 23.26 | -12.26 |
