- 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) | 33.02 | 12.12 | -7.84 | 0.00 | 0 | 0 | 2.76 | -10.68 | 8.66 | 0.00 | 0 | 0 | 5.40 | -8.94 | -10.89 | -2.64 | 7.04 | 25.0 |
| 23Q3 (19) | 29.45 | -30.79 | -34.77 | 0.00 | 0 | 0 | 3.09 | 44.39 | 52.97 | 0.00 | 0 | 0 | 5.93 | -6.47 | 17.89 | -2.84 | 32.38 | 5.96 |
| 23Q2 (18) | 42.55 | 58.0 | -6.73 | 0.00 | 0 | 0 | 2.14 | -36.69 | 7.54 | 0.00 | 0 | 0 | 6.34 | -15.8 | 34.61 | -4.20 | -1.2 | -54.98 |
| 23Q1 (17) | 26.93 | -24.84 | -14.91 | 0.00 | 0 | 0 | 3.38 | 33.07 | 17.36 | 0.00 | 0 | 0 | 7.53 | 24.26 | 65.13 | -4.15 | -17.9 | -145.56 |
| 22Q4 (16) | 35.83 | -20.64 | -3.94 | 0.00 | 0 | 0 | 2.54 | 25.74 | 4.1 | 0.00 | 0 | 0 | 6.06 | 20.48 | 11.19 | -3.52 | -16.56 | -16.94 |
| 22Q3 (15) | 45.15 | -1.03 | 16.49 | 0.00 | 0 | 0 | 2.02 | 1.51 | -14.04 | 0.00 | 0 | 0 | 5.03 | 6.79 | -31.84 | -3.02 | -11.44 | 39.96 |
| 22Q2 (14) | 45.62 | 44.14 | 35.61 | 0.00 | 0 | 0 | 1.99 | -30.9 | -26.57 | 0.00 | 0 | 0 | 4.71 | 3.29 | -59.22 | -2.71 | -60.36 | 69.38 |
| 22Q1 (13) | 31.65 | -15.15 | 37.85 | 0.00 | 0 | 0 | 2.88 | 18.03 | -27.27 | 0.00 | 0 | 0 | 4.56 | -16.33 | -68.07 | -1.69 | 43.85 | 83.62 |
| 21Q4 (12) | 37.30 | -3.77 | 60.91 | 0.00 | 0 | 0 | 2.44 | 3.83 | -37.91 | 0.00 | 0 | 0 | 5.45 | -26.15 | -58.01 | -3.01 | 40.16 | 66.78 |
| 21Q3 (11) | 38.76 | 15.22 | 65.71 | 0.00 | 0 | 0 | 2.35 | -13.28 | -39.59 | 0.00 | 0 | 0 | 7.38 | -36.1 | -43.06 | -5.03 | 43.16 | 44.54 |
| 21Q2 (10) | 33.64 | 46.52 | 83.42 | 0.00 | 0 | 0 | 2.71 | -31.57 | -45.36 | 0.00 | 0 | 0 | 11.55 | -19.12 | 9.9 | -8.85 | 14.24 | -59.46 |
| 21Q1 (9) | 22.96 | -0.95 | 43.86 | 0.00 | 0 | 0 | 3.96 | 0.76 | -30.53 | 0.00 | 0 | 0 | 14.28 | 10.02 | 61.54 | -10.32 | -13.91 | -228.66 |
| 20Q4 (8) | 23.18 | -0.9 | 14.41 | 0.00 | 0 | 0 | 3.93 | 1.03 | -12.47 | 0.00 | 0 | 0 | 12.98 | 0.15 | 33.4 | -9.06 | 0.11 | -72.9 |
| 20Q3 (7) | 23.39 | 27.54 | 1.74 | 0.00 | 0 | 0 | 3.89 | -21.57 | -1.77 | 0.00 | 0 | 0 | 12.96 | 23.31 | 40.72 | -9.07 | -63.42 | -72.76 |
| 20Q2 (6) | 18.34 | 14.91 | 19.79 | 0.00 | 0 | 0 | 4.96 | -12.98 | -16.64 | 0.00 | 0 | 0 | 10.51 | 18.89 | 18.49 | -5.55 | -76.75 | -90.07 |
| 20Q1 (5) | 15.96 | -21.22 | 7.11 | 0.00 | 0 | 0 | 5.70 | 26.95 | -6.71 | 0.00 | 0 | 0 | 8.84 | -9.15 | -14.26 | -3.14 | 40.08 | 25.24 |
| 19Q4 (4) | 20.26 | -11.87 | 0.0 | 0.00 | 0 | 0.0 | 4.49 | 13.38 | 0.0 | 0.00 | 0 | 0.0 | 9.73 | 5.65 | 0.0 | -5.24 | 0.19 | 0.0 |
| 19Q3 (3) | 22.99 | 50.16 | 0.0 | 0.00 | 0 | 0.0 | 3.96 | -33.45 | 0.0 | 0.00 | 0 | 0.0 | 9.21 | 3.83 | 0.0 | -5.25 | -79.79 | 0.0 |
| 19Q2 (2) | 15.31 | 2.75 | 0.0 | 0.00 | 0 | 0.0 | 5.95 | -2.62 | 0.0 | 0.00 | 0 | 0.0 | 8.87 | -13.97 | 0.0 | -2.92 | 30.48 | 0.0 |
| 19Q1 (1) | 14.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 6.11 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 10.31 | 0.0 | 0.0 | -4.20 | 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) | 111.73 | -26.48 | 0.00 | 0 | 3.27 | 36.25 | 0.00 | 0 | 5.99 | 6.77 | -2.72 | 0 |
| 2022 (9) | 151.97 | 29.72 | 0.00 | 0 | 2.40 | -23.08 | 0.00 | 0 | 5.61 | -35.67 | -3.21 | 0 |
| 2021 (8) | 117.15 | 69.12 | 0.00 | 0 | 3.12 | -40.8 | 0.00 | 0 | 8.72 | -21.23 | -5.61 | 0 |
| 2020 (7) | 69.27 | -9.12 | 0.00 | 0 | 5.27 | 10.02 | 0.00 | 0 | 11.07 | 9.6 | -5.80 | 0 |
| 2019 (6) | 76.22 | -26.76 | 0.00 | 0 | 4.79 | 36.47 | 0.00 | 0 | 10.10 | 3.38 | -5.31 | 0 |
| 2018 (5) | 104.07 | -5.05 | 0.00 | 0 | 3.51 | 5.41 | 0.00 | 0 | 9.77 | 47.58 | -6.27 | 0 |
| 2017 (4) | 109.60 | 55.22 | 0.00 | 0 | 3.33 | -35.59 | 0.00 | 0 | 6.62 | 34.83 | -3.29 | 0 |
| 2016 (3) | 70.61 | 36.05 | 0.00 | 0 | 5.17 | -26.46 | 0.00 | 0 | 4.91 | 12.61 | 0.26 | -90.26 |
| 2015 (2) | 51.90 | 47.95 | 0.00 | 0 | 7.03 | -32.4 | 0.00 | 0 | 4.36 | -26.72 | 2.67 | -40.0 |
| 2014 (1) | 35.08 | 1.86 | 0.00 | 0 | 10.40 | -1.89 | 0.00 | 0 | 5.95 | -12.63 | 4.45 | 17.41 |
