- 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) | 0.18 | 200.0 | -94.69 | 0.00 | 0 | 0 | 519.57 | -67.55 | 1835.08 | 0.00 | 0 | 0 | 14.83 | -89.08 | -47.17 | 504.74 | -65.56 | 41472.13 |
| 23Q3 (19) | 0.06 | -85.37 | -98.56 | 0.00 | 0 | 0 | 1601.38 | 615.92 | 7215.58 | 0.00 | 0 | 0 | 135.76 | -51.48 | 5.98 | 1465.61 | 2710.17 | 1479.92 |
| 23Q2 (18) | 0.41 | -83.4 | -70.71 | 0.00 | 0 | 0 | 223.68 | 507.0 | 243.75 | 0.00 | 0 | 0 | 279.83 | 1266.36 | 9.46 | -56.15 | -443.01 | 70.54 |
| 23Q1 (17) | 2.47 | -27.14 | 31.38 | 0.00 | 0 | 0 | 36.85 | 37.24 | -23.94 | 0.00 | 0 | 0 | 20.48 | -27.04 | -80.03 | 16.37 | 1441.8 | 130.26 |
| 22Q4 (16) | 3.39 | -18.51 | 93.71 | 0.00 | 0 | 0 | 26.85 | 22.66 | -48.46 | 0.00 | 0 | 0 | 28.07 | -78.09 | -46.16 | -1.22 | 98.85 | -2950.0 |
| 22Q3 (15) | 4.16 | 197.14 | 128.57 | 0.00 | 0 | 0 | 21.89 | -66.36 | -56.18 | 0.00 | 0 | 0 | 128.10 | -49.89 | 210.32 | -106.21 | 44.27 | -1325.03 |
| 22Q2 (14) | 1.40 | -25.53 | -19.08 | 0.00 | 0 | 0 | 65.07 | 34.3 | 23.68 | 0.00 | 0 | 0 | 255.64 | 149.28 | 430.7 | -190.58 | -252.27 | -4402.03 |
| 22Q1 (13) | 1.88 | 7.43 | 40.3 | 0.00 | 0 | 0 | 48.45 | -7.01 | -28.57 | 0.00 | 0 | 0 | 102.55 | 96.68 | 66.83 | -54.10 | -135150.0 | -950.63 |
| 21Q4 (12) | 1.75 | -3.85 | 12.9 | 0.00 | 0 | 0 | 52.10 | 4.3 | -11.27 | 0.00 | 0 | 0 | 52.14 | 26.31 | 21.03 | -0.04 | -100.46 | -100.26 |
| 21Q3 (11) | 1.82 | 5.2 | -11.65 | 0.00 | 0 | 0 | 49.95 | -5.06 | 13.21 | 0.00 | 0 | 0 | 41.28 | -14.3 | 3.36 | 8.67 | 95.71 | 107.42 |
| 21Q2 (10) | 1.73 | 29.1 | -38.65 | 0.00 | 0 | 0 | 52.61 | -22.44 | 62.78 | 0.00 | 0 | 0 | 48.17 | -21.64 | -16.76 | 4.43 | -30.35 | 117.34 |
| 21Q1 (9) | 1.34 | -13.55 | -36.49 | 0.00 | 0 | 0 | 67.83 | 15.51 | 56.94 | 0.00 | 0 | 0 | 61.47 | 42.69 | 2.21 | 6.36 | -59.31 | 137.59 |
| 20Q4 (8) | 1.55 | -24.76 | -74.84 | 0.00 | 0 | 0 | 58.72 | 33.09 | 297.29 | 0.00 | 0 | 0 | 43.08 | 7.86 | 208.82 | 15.63 | 273.92 | 1783.13 |
| 20Q3 (7) | 2.06 | -26.95 | -35.83 | 0.00 | 0 | 0 | 44.12 | 36.51 | 55.57 | 0.00 | 0 | 0 | 39.94 | -30.98 | 23.5 | 4.18 | 116.36 | 205.03 |
| 20Q2 (6) | 2.82 | 33.65 | -25.4 | 0.00 | 0 | 0 | 32.32 | -25.22 | 34.16 | 0.00 | 0 | 0 | 57.87 | -3.77 | 44.28 | -25.55 | -51.0 | -59.39 |
| 20Q1 (5) | 2.11 | -65.75 | -13.88 | 0.00 | 0 | 0 | 43.22 | 192.42 | 16.56 | 0.00 | 0 | 0 | 60.14 | 331.11 | 186.38 | -16.92 | -2138.55 | -205.22 |
| 19Q4 (4) | 6.16 | 91.9 | 0.0 | 0.00 | 0 | 0.0 | 14.78 | -47.88 | 0.0 | 0.00 | 0 | 0.0 | 13.95 | -56.86 | 0.0 | 0.83 | 120.85 | 0.0 |
| 19Q3 (3) | 3.21 | -15.08 | 0.0 | 0.00 | 0 | 0.0 | 28.36 | 17.73 | 0.0 | 0.00 | 0 | 0.0 | 32.34 | -19.37 | 0.0 | -3.98 | 75.17 | 0.0 |
| 19Q2 (2) | 3.78 | 54.29 | 0.0 | 0.00 | 0 | 0.0 | 24.09 | -35.03 | 0.0 | 0.00 | 0 | 0.0 | 40.11 | 91.0 | 0.0 | -16.03 | -199.69 | 0.0 |
| 19Q1 (1) | 2.45 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 37.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 21.00 | 0.0 | 0.0 | 16.08 | 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) | 7.62 | 42.96 | 0.00 | 0 | 47.88 | -30.12 | 0.00 | 0 | 32.59 | -70.1 | 15.30 | 0 |
| 2022 (9) | 5.33 | 10.12 | 0.00 | 0 | 68.52 | -9.17 | 0.00 | 0 | 109.00 | 68.52 | -40.48 | 0 |
| 2021 (8) | 4.84 | -31.35 | 0.00 | 0 | 75.44 | 45.69 | 0.00 | 0 | 64.68 | 26.3 | 10.76 | 1787.72 |
| 2020 (7) | 7.05 | -8.8 | 0.00 | 0 | 51.78 | 9.7 | 0.00 | 0 | 51.21 | 16.39 | 0.57 | -82.19 |
| 2019 (6) | 7.73 | 31.24 | 0.00 | 0 | 47.20 | -23.86 | 0.00 | 0 | 44.00 | -24.5 | 3.20 | -13.75 |
| 2018 (5) | 5.89 | 3.33 | 0.00 | 0 | 61.99 | -3.11 | 0.00 | 0 | 58.28 | 182.23 | 3.71 | -96.68 |
| 2017 (4) | 5.70 | 15.15 | 5.35 | -4.12 | 63.98 | -13.29 | 68.26 | 4.26 | 20.65 | 66.67 | 111.59 | -12.04 |
| 2016 (3) | 4.95 | 55.17 | 5.58 | 27.11 | 73.79 | -35.46 | 65.47 | -21.18 | 12.39 | -48.61 | 126.86 | -26.79 |
| 2015 (2) | 3.19 | 27.09 | 4.39 | -13.24 | 114.34 | -21.46 | 83.06 | 15.09 | 24.11 | -7.38 | 173.28 | -9.62 |
| 2014 (1) | 2.51 | -26.18 | 5.06 | -26.24 | 145.59 | 35.55 | 72.17 | 35.66 | 26.03 | -30.7 | 191.73 | 55.81 |
