- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 2.09 | -21.72 | -9.52 | 0.44 | -12.0 | -12.0 | 43.47 | 27.33 | 10.33 | 205.00 | 13.6 | 11.63 | 125.22 | 0 | 0 | 123.26 | -42.56 | -44.74 |
| 23Q4 (19) | 2.67 | -18.6 | 25.94 | 0.50 | 42.86 | 66.67 | 34.14 | 23.07 | -20.33 | 180.46 | -30.18 | -40.16 | 0.00 | -100.0 | 0 | 214.60 | 37.51 | -37.69 |
| 23Q3 (18) | 3.28 | 49.77 | 60.78 | 0.35 | -16.67 | 40.0 | 27.74 | -33.32 | -37.86 | 258.47 | 20.62 | -28.97 | 130.16 | 8.83 | 0 | 156.06 | 14.51 | -61.8 |
| 23Q2 (17) | 2.19 | -5.19 | -6.81 | 0.42 | -16.0 | 61.54 | 41.60 | 5.58 | 7.35 | 214.28 | 16.68 | -38.72 | 119.60 | 0 | 66344.44 | 136.28 | -38.9 | -64.9 |
| 23Q1 (16) | 2.31 | 8.96 | -22.22 | 0.50 | 66.67 | -15.25 | 39.40 | -8.05 | 28.67 | 183.65 | -39.1 | 19.33 | 0.00 | 0 | -100.0 | 223.05 | -35.24 | 21.01 |
| 22Q4 (15) | 2.12 | 3.92 | -52.68 | 0.30 | 20.0 | -71.96 | 42.85 | -4.01 | 110.77 | 301.55 | -17.13 | 253.23 | 0.00 | 0 | -100.0 | 344.40 | -15.69 | 483.43 |
| 22Q3 (14) | 2.04 | -13.19 | -50.72 | 0.25 | -3.85 | -75.0 | 44.64 | 15.2 | 103.19 | 363.87 | 4.06 | 300.74 | 0.00 | -100.0 | -100.0 | 408.51 | 5.22 | 776.44 |
| 22Q2 (13) | 2.35 | -20.88 | -27.69 | 0.26 | -55.93 | -65.79 | 38.75 | 26.55 | 38.49 | 349.69 | 127.22 | 192.02 | 0.18 | -10.0 | -99.44 | 388.25 | 110.64 | 235.71 |
| 22Q1 (12) | 2.97 | -33.71 | 26.92 | 0.59 | -44.86 | 28.26 | 30.62 | 50.61 | -21.14 | 153.90 | 80.27 | -21.51 | 0.20 | -99.57 | 1900.0 | 184.32 | 212.25 | -21.53 |
| 21Q4 (11) | 4.48 | 8.21 | -77.41 | 1.07 | 7.0 | 122.92 | 20.33 | -7.46 | 342.92 | 85.37 | -5.98 | -55.2 | 46.67 | -29.46 | 18568.0 | 59.03 | 26.65 | -69.71 |
| 21Q3 (10) | 4.14 | 27.38 | 62.99 | 1.00 | 31.58 | 92.31 | 21.97 | -21.48 | -38.7 | 90.80 | -24.18 | -48.43 | 66.16 | 106.23 | 28665.22 | 46.61 | -59.7 | -77.98 |
| 21Q2 (9) | 3.25 | 38.89 | 40.09 | 0.76 | 65.22 | 58.33 | 27.98 | -27.94 | -28.59 | 119.75 | -38.93 | -36.38 | 32.08 | 320700.0 | 1288.74 | 115.65 | -50.77 | -48.62 |
| 21Q1 (8) | 2.34 | -88.2 | -6.77 | 0.46 | -4.17 | -2.13 | 38.83 | 745.97 | 7.09 | 196.08 | 2.9 | 0.3 | 0.01 | -96.0 | -99.79 | 234.90 | 20.53 | 3.53 |
| 20Q4 (7) | 19.83 | 680.71 | 696.39 | 0.48 | -7.69 | 84.62 | 4.59 | -87.19 | -87.42 | 190.55 | 8.22 | -45.32 | 0.25 | 8.7 | -99.91 | 194.89 | -7.94 | 61.67 |
| 20Q3 (6) | 2.54 | 9.48 | 7.63 | 0.52 | 8.33 | 67.74 | 35.84 | -8.52 | -7.1 | 176.08 | -6.45 | -39.41 | 0.23 | -90.04 | -99.93 | 211.69 | -5.96 | 1094.32 |
| 20Q2 (5) | 2.32 | -7.57 | -4.53 | 0.48 | 2.13 | -14.29 | 39.18 | 8.05 | 4.82 | 188.23 | -3.71 | 15.57 | 2.31 | -52.57 | -98.01 | 225.10 | -0.79 | 168.04 |
| 20Q1 (4) | 2.51 | 0.8 | 0.0 | 0.47 | 80.77 | 0.0 | 36.26 | -0.66 | 0.0 | 195.49 | -43.9 | 0.0 | 4.87 | -98.16 | 0.0 | 226.89 | 88.21 | 0.0 |
| 19Q4 (3) | 2.49 | 5.51 | 0.0 | 0.26 | -16.13 | 0.0 | 36.50 | -5.39 | 0.0 | 348.46 | 19.9 | 0.0 | 264.40 | -24.56 | 0.0 | 120.55 | 666.23 | 0.0 |
| 19Q3 (2) | 2.36 | -2.88 | 0.0 | 0.31 | -44.64 | 0.0 | 38.58 | 3.21 | 0.0 | 290.62 | 78.44 | 0.0 | 350.49 | 201.42 | 0.0 | -21.29 | -125.35 | 0.0 |
| 19Q2 (1) | 2.43 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 37.38 | 0.0 | 0.0 | 162.87 | 0.0 | 0.0 | 116.28 | 0.0 | 0.0 | 83.98 | 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) | 11.42 | 0.88 | 1.94 | -22.4 | 31.97 | -0.84 | 188.42 | 28.9 | 0.00 | 0 | 220.39 | 23.53 |
| 2022 (9) | 11.32 | -22.89 | 2.50 | 1.63 | 32.24 | 29.69 | 146.18 | -1.58 | 0.00 | 0 | 178.41 | 2.9 |
| 2021 (8) | 14.68 | -51.2 | 2.46 | 61.84 | 24.86 | 104.78 | 148.52 | -37.98 | 0.00 | 0 | 173.38 | -30.42 |
| 2020 (7) | 30.08 | 184.31 | 1.52 | 4.11 | 12.14 | -64.81 | 239.46 | -4.45 | 2.41 | -98.07 | 249.19 | 55.31 |
| 2019 (6) | 10.58 | 1329.73 | 1.46 | 102.78 | 34.50 | -93.03 | 250.62 | -50.45 | 124.67 | -59.75 | 160.45 | -76.78 |
| 2018 (5) | 0.74 | -66.67 | 0.72 | 227.27 | 494.80 | 201.23 | 505.81 | -70.17 | 309.72 | 416.8 | 690.89 | -61.61 |
| 2017 (4) | 2.22 | -99.15 | 0.22 | -43.59 | 164.26 | 11717.27 | 1695.54 | 82.71 | 59.93 | -84.39 | 1799.87 | 229.94 |
| 2016 (3) | 262.53 | 153.58 | 0.39 | 0 | 1.39 | -60.62 | 927.99 | 0 | 383.86 | 146.08 | 545.52 | 0 |
| 2015 (2) | 103.53 | 263.9 | 0.00 | 0 | 3.53 | -72.49 | 0.00 | 0 | 155.99 | 25.94 | -152.46 | 0 |
| 2014 (1) | 28.45 | 679.45 | 0.00 | 0 | 12.83 | -87.16 | 0.00 | 0 | 123.86 | 214.05 | -111.03 | 0 |
