- 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) | 2.13 | -37.17 | 45.89 | 0.00 | 0 | 0 | 42.68 | 58.84 | -31.42 | 0.00 | 0 | 0 | 83.55 | 16.77 | -36.18 | -40.87 | 8.53 | 40.5 |
| 23Q3 (19) | 3.39 | 43.64 | 117.31 | 0.00 | 0 | 0 | 26.87 | -30.39 | -54.03 | 0.00 | 0 | 0 | 71.55 | -41.83 | -54.36 | -44.68 | 47.06 | 54.56 |
| 23Q2 (18) | 2.36 | 30.39 | 76.12 | 0.00 | 0 | 0 | 38.60 | -23.11 | -43.34 | 0.00 | 0 | 0 | 123.00 | 10.72 | -14.23 | -84.40 | -38.63 | -12.11 |
| 23Q1 (17) | 1.81 | 23.97 | 108.05 | 0.00 | 0 | 0 | 50.20 | -19.33 | -51.74 | 0.00 | 0 | 0 | 111.09 | -15.15 | -39.18 | -60.88 | 11.37 | 22.57 |
| 22Q4 (16) | 1.46 | -6.41 | 2.82 | 0.00 | 0 | 0 | 62.23 | 6.47 | -2.6 | 0.00 | 0 | 0 | 130.92 | -16.49 | -6.24 | -68.69 | 30.14 | 9.32 |
| 22Q3 (15) | 1.56 | 16.42 | 20.93 | 0.00 | 0 | 0 | 58.45 | -14.2 | -16.94 | 0.00 | 0 | 0 | 156.78 | 9.33 | -6.05 | -98.33 | -30.62 | -1.9 |
| 22Q2 (14) | 1.34 | 54.02 | -19.28 | 0.00 | 0 | 0 | 68.12 | -34.52 | 24.06 | 0.00 | 0 | 0 | 143.40 | -21.49 | 3.49 | -75.28 | 4.26 | 10.03 |
| 22Q1 (13) | 0.87 | -38.73 | -34.59 | 0.00 | 0 | 0 | 104.03 | 62.83 | 51.67 | 0.00 | 0 | 0 | 182.66 | 30.81 | -7.4 | -78.63 | -3.8 | 38.89 |
| 21Q4 (12) | 1.42 | 10.08 | -55.35 | 0.00 | 0 | 0 | 63.89 | -9.21 | 123.47 | 0.00 | 0 | 0 | 139.64 | -16.32 | 17.21 | -75.75 | 21.5 | 16.34 |
| 21Q3 (11) | 1.29 | -22.29 | -69.93 | 0.00 | 0 | 0 | 70.37 | 28.16 | 231.78 | 0.00 | 0 | 0 | 166.87 | 20.42 | 32.42 | -96.50 | -15.33 | 7.93 |
| 21Q2 (10) | 1.66 | 24.81 | -44.11 | 0.00 | 0 | 0 | 54.91 | -19.94 | 79.27 | 0.00 | 0 | 0 | 138.57 | -29.75 | -8.33 | -83.67 | 34.97 | 30.58 |
| 21Q1 (9) | 1.33 | -58.18 | -15.82 | 0.00 | 0 | 0 | 68.59 | 139.91 | 19.39 | 0.00 | 0 | 0 | 197.26 | 65.57 | -19.63 | -128.66 | -42.09 | 31.56 |
| 20Q4 (8) | 3.18 | -25.87 | 45.21 | 0.00 | 0 | 0 | 28.59 | 34.79 | -31.14 | 0.00 | 0 | 0 | 119.14 | -5.46 | 3.55 | -90.55 | 13.61 | -23.15 |
| 20Q3 (7) | 4.29 | 44.44 | 137.02 | 0.00 | 0 | 0 | 21.21 | -30.75 | -57.92 | 0.00 | 0 | 0 | 126.02 | -16.63 | -32.29 | -104.81 | 13.04 | 22.77 |
| 20Q2 (6) | 2.97 | 87.97 | -49.83 | 0.00 | 0 | 0 | 30.63 | -46.68 | 99.28 | 0.00 | 0 | 0 | 151.16 | -38.41 | -21.27 | -120.52 | 35.89 | 31.76 |
| 20Q1 (5) | 1.58 | -27.85 | -11.24 | 0.00 | 0 | 0 | 57.45 | 38.37 | 12.21 | 0.00 | 0 | 0 | 245.43 | 113.32 | 6.4 | -187.98 | -155.65 | -4.75 |
| 19Q4 (4) | 2.19 | 20.99 | 0.0 | 0.00 | 0 | 0.0 | 41.52 | -17.62 | 0.0 | 0.00 | 0 | 0.0 | 115.05 | -38.18 | 0.0 | -73.53 | 45.82 | 0.0 |
| 19Q3 (3) | 1.81 | -69.43 | 0.0 | 0.00 | 0 | 0.0 | 50.40 | 227.91 | 0.0 | 0.00 | 0 | 0.0 | 186.11 | -3.06 | 0.0 | -135.71 | 23.16 | 0.0 |
| 19Q2 (2) | 5.92 | 232.58 | 0.0 | 0.00 | 0 | 0.0 | 15.37 | -69.98 | 0.0 | 0.00 | 0 | 0.0 | 191.99 | -16.76 | 0.0 | -176.61 | 1.59 | 0.0 |
| 19Q1 (1) | 1.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 51.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 230.66 | 0.0 | 0.0 | -179.46 | 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) | 6.50 | 39.78 | 0.00 | 0 | 56.15 | -28.43 | 0.00 | 0 | 95.18 | -39.42 | -39.03 | 0 |
| 2022 (9) | 4.65 | -20.24 | 0.00 | 0 | 78.45 | 25.38 | 0.00 | 0 | 157.11 | 5.34 | -78.66 | 0 |
| 2021 (8) | 5.83 | -17.19 | 0.00 | 0 | 62.57 | 20.72 | 0.00 | 0 | 149.15 | -10.82 | -86.58 | 0 |
| 2020 (7) | 7.04 | 6.34 | 0.00 | 0 | 51.83 | -5.99 | 0.00 | 0 | 167.25 | -16.54 | -115.42 | 0 |
| 2019 (6) | 6.62 | 109.49 | 0.00 | 0 | 55.13 | -52.27 | 0.00 | 0 | 200.40 | 11.62 | -145.27 | 0 |
| 2018 (5) | 3.16 | 8.22 | 0.00 | 0 | 115.50 | -7.53 | 0.00 | 0 | 179.53 | 15.65 | -64.03 | 0 |
| 2017 (4) | 2.92 | -30.64 | 0.00 | 0 | 124.90 | 44.19 | 0.00 | 0 | 155.24 | 16.83 | -30.34 | 0 |
| 2016 (3) | 4.21 | 17.6 | 0.00 | 0 | 86.62 | -14.95 | 0.00 | 0 | 132.88 | -12.82 | -46.26 | 0 |
| 2015 (2) | 3.58 | -15.96 | 0.00 | 0 | 101.85 | 18.96 | 0.00 | 0 | 152.42 | 40.18 | -50.57 | 0 |
| 2014 (1) | 4.26 | -20.22 | 0.00 | 0 | 85.62 | 25.29 | 0.00 | 0 | 108.73 | 30.15 | -23.11 | 0 |
