- 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) | 1.45 | -42.23 | 9.02 | 0.68 | -12.82 | 70.0 | 62.77 | 73.02 | -8.15 | 134.35 | 15.59 | -40.78 | 59.40 | 23.21 | -4.94 | 137.72 | 32.03 | -40.82 |
| 23Q3 (19) | 2.51 | 3.72 | 80.58 | 0.78 | 5.41 | 23.81 | 36.28 | -3.61 | -44.4 | 116.23 | -5.81 | -19.6 | 48.21 | 4.53 | -23.56 | 104.31 | -9.22 | -28.92 |
| 23Q2 (18) | 2.42 | 69.23 | 60.26 | 0.74 | 60.87 | -19.57 | 37.64 | -40.98 | -37.68 | 123.40 | -37.81 | 24.75 | 46.12 | -22.85 | -13.6 | 114.91 | -43.23 | 8.47 |
| 23Q1 (17) | 1.43 | 7.52 | 95.89 | 0.46 | 15.0 | -48.31 | 63.78 | -6.67 | -48.95 | 198.41 | -12.55 | 94.62 | 59.78 | -4.34 | -18.2 | 202.41 | -13.02 | 31.61 |
| 22Q4 (16) | 1.33 | -4.32 | 25.47 | 0.40 | -36.51 | -76.74 | 68.34 | 4.74 | -20.33 | 226.88 | 56.93 | 329.13 | 62.49 | -0.92 | 33.35 | 232.72 | 58.57 | 153.51 |
| 22Q3 (15) | 1.39 | -7.95 | 21.93 | 0.63 | -31.52 | -61.35 | 65.25 | 8.03 | -18.1 | 144.57 | 46.15 | 158.99 | 63.07 | 18.15 | 33.28 | 146.76 | 38.53 | 66.47 |
| 22Q2 (14) | 1.51 | 106.85 | 24.79 | 0.92 | 3.37 | -38.26 | 60.40 | -51.65 | -20.01 | 98.92 | -2.97 | 61.87 | 53.38 | -26.96 | 4.75 | 105.94 | -31.11 | 23.67 |
| 22Q1 (13) | 0.73 | -31.13 | -58.52 | 0.89 | -48.26 | -63.07 | 124.93 | 45.64 | 141.22 | 101.95 | 92.83 | 170.21 | 73.08 | 55.95 | 104.59 | 153.79 | 67.53 | 185.86 |
| 21Q4 (12) | 1.06 | -7.02 | 11.58 | 1.72 | 5.52 | 0 | 85.78 | 7.67 | -10.91 | 52.87 | -5.28 | 0 | 46.86 | -0.97 | -39.74 | 91.80 | 4.13 | 395.41 |
| 21Q3 (11) | 1.14 | -5.79 | -43.56 | 1.63 | 9.4 | -99.89 | 79.67 | 5.51 | 77.24 | 55.82 | -8.66 | 92933.33 | 47.32 | -7.14 | 5.51 | 88.16 | 2.92 | 55000.0 |
| 21Q2 (10) | 1.21 | -31.25 | 17.48 | 1.49 | -38.17 | 9.56 | 75.51 | 45.8 | -14.7 | 61.11 | 61.97 | -8.78 | 50.96 | 42.67 | 0 | 85.66 | 59.22 | -44.92 |
| 21Q1 (9) | 1.76 | 85.26 | 23.94 | 2.41 | 0 | 143.43 | 51.79 | -46.21 | -19.32 | 37.73 | 0 | -58.83 | 35.72 | -54.06 | 0 | 53.80 | 190.34 | -65.48 |
| 20Q4 (8) | 0.95 | -52.97 | -18.8 | 0.00 | -100.0 | -100.0 | 96.29 | 114.22 | 23.75 | 0.00 | -100.0 | -100.0 | 77.76 | 73.38 | 0 | 18.53 | 11481.25 | -92.86 |
| 20Q3 (7) | 2.02 | 96.12 | 35.57 | 1532.99 | 112619.85 | 373800.0 | 44.95 | -49.22 | -26.37 | 0.06 | -99.91 | -99.97 | 44.85 | 0 | 0 | 0.16 | -99.9 | -99.94 |
| 20Q2 (6) | 1.03 | -27.46 | -2.83 | 1.36 | 37.37 | 750.0 | 88.52 | 37.9 | 3.54 | 66.99 | -26.91 | -88.48 | 0.00 | 0 | -100.0 | 155.51 | -0.21 | -76.54 |
| 20Q1 (5) | 1.42 | 21.37 | 4.41 | 0.99 | 98.0 | 350.0 | 64.19 | -17.5 | -3.75 | 91.65 | -49.56 | -78.0 | 0.00 | 0 | -100.0 | 155.84 | -39.95 | -66.87 |
| 19Q4 (4) | 1.17 | -21.48 | 0.0 | 0.50 | 21.95 | 0.0 | 77.81 | 27.45 | 0.0 | 181.71 | -18.06 | 0.0 | 0.00 | 0 | 0.0 | 259.52 | -8.24 | 0.0 |
| 19Q3 (3) | 1.49 | 40.57 | 0.0 | 0.41 | 156.25 | 0.0 | 61.05 | -28.59 | 0.0 | 221.77 | -61.86 | 0.0 | 0.00 | -100.0 | 0.0 | 282.82 | -57.33 | 0.0 |
| 19Q2 (2) | 1.06 | -22.06 | 0.0 | 0.16 | -27.27 | 0.0 | 85.49 | 28.19 | 0.0 | 581.49 | 39.55 | 0.0 | 4.13 | -68.06 | 0.0 | 662.85 | 40.9 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 66.69 | 0.0 | 0.0 | 416.68 | 0.0 | 0.0 | 12.93 | 0.0 | 0.0 | 470.45 | 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) | 7.36 | 127.86 | 2.73 | -11.07 | 49.57 | -56.18 | 133.46 | 12.24 | 43.97 | -34.68 | 139.06 | -15.57 |
| 2022 (9) | 3.23 | -51.93 | 3.07 | -76.6 | 113.11 | 108.23 | 118.91 | 327.43 | 67.31 | 120.98 | 164.70 | 218.69 |
| 2021 (8) | 6.72 | 36.86 | 13.12 | -92.67 | 54.32 | -26.96 | 27.82 | 1263.73 | 30.46 | -19.35 | 51.68 | 33.75 |
| 2020 (7) | 4.91 | -26.28 | 178.91 | 6728.63 | 74.37 | 35.71 | 2.04 | -98.54 | 37.77 | 529.5 | 38.64 | -79.46 |
| 2019 (6) | 6.66 | 231.34 | 2.62 | -22.49 | 54.80 | -69.85 | 139.32 | 28.99 | 6.00 | -89.5 | 188.11 | -19.13 |
| 2018 (5) | 2.01 | -7.37 | 3.38 | -38.1 | 181.73 | 8.12 | 108.01 | 61.69 | 57.13 | -58.08 | 232.60 | 135.93 |
| 2017 (4) | 2.17 | -42.44 | 5.46 | -1.62 | 168.08 | 73.83 | 66.80 | 1.66 | 136.29 | 36.78 | 98.59 | 57.07 |
| 2016 (3) | 3.77 | 44.44 | 5.55 | 109.43 | 96.69 | -30.78 | 65.71 | -52.24 | 99.64 | -33.6 | 62.77 | -50.66 |
| 2015 (2) | 2.61 | -44.59 | 2.65 | -30.26 | 139.68 | 80.09 | 137.59 | 43.29 | 150.05 | 46.83 | 127.22 | 78.2 |
| 2014 (1) | 4.71 | 0.86 | 3.80 | -7.54 | 77.56 | -0.77 | 96.02 | 8.09 | 102.19 | -5.49 | 71.39 | 21.31 |
