- 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) | 7.69 | -8.78 | 9.08 | 0.00 | 0 | 0 | 11.83 | 9.54 | -8.29 | 0.00 | 0 | 0 | 19.24 | -16.46 | -4.33 | -7.41 | 39.46 | -2.77 |
| 23Q3 (19) | 8.43 | 8.22 | -56.9 | 0.00 | 0 | 0 | 10.80 | -7.61 | 132.26 | 0.00 | 0 | 0 | 23.03 | 8.53 | 52.52 | -12.24 | -28.44 | -17.13 |
| 23Q2 (18) | 7.79 | -16.42 | -55.41 | 0.00 | 0 | 0 | 11.69 | 19.65 | 124.38 | 0.00 | 0 | 0 | 21.22 | 32.21 | 39.79 | -9.53 | -51.75 | 4.41 |
| 23Q1 (17) | 9.32 | 32.2 | -39.01 | 0.00 | 0 | 0 | 9.77 | -24.26 | 63.93 | 0.00 | 0 | 0 | 16.05 | -20.19 | 9.86 | -6.28 | 12.9 | 27.4 |
| 22Q4 (16) | 7.05 | -63.96 | -57.01 | 0.00 | 0 | 0 | 12.90 | 177.42 | 132.43 | 0.00 | 0 | 0 | 20.11 | 33.18 | 42.22 | -7.21 | 31.0 | 16.07 |
| 22Q3 (15) | 19.56 | 11.96 | -7.08 | 0.00 | 0 | 0 | 4.65 | -10.75 | 7.64 | 0.00 | 0 | 0 | 15.10 | -0.53 | -3.02 | -10.45 | -4.81 | 7.11 |
| 22Q2 (14) | 17.47 | 14.33 | 13.0 | 0.00 | 0 | 0 | 5.21 | -12.58 | -11.54 | 0.00 | 0 | 0 | 15.18 | 3.9 | -11.54 | -9.97 | -15.26 | 11.61 |
| 22Q1 (13) | 15.28 | -6.83 | 79.13 | 0.00 | 0 | 0 | 5.96 | 7.39 | -44.09 | 0.00 | 0 | 0 | 14.61 | 3.32 | -17.32 | -8.65 | -0.7 | -23.57 |
| 21Q4 (12) | 16.40 | -22.09 | 146.99 | 0.00 | 0 | 0 | 5.55 | 28.47 | -59.52 | 0.00 | 0 | 0 | 14.14 | -9.18 | -24.26 | -8.59 | 23.64 | -72.84 |
| 21Q3 (11) | 21.05 | 36.16 | 71.84 | 0.00 | 0 | 0 | 4.32 | -26.66 | -41.86 | 0.00 | 0 | 0 | 15.57 | -9.27 | -13.36 | -11.25 | 0.27 | -6.74 |
| 21Q2 (10) | 15.46 | 81.24 | 26.41 | 0.00 | 0 | 0 | 5.89 | -44.75 | -20.83 | 0.00 | 0 | 0 | 17.16 | -2.89 | -14.2 | -11.28 | -61.14 | 10.19 |
| 21Q1 (9) | 8.53 | 28.46 | 2.4 | 0.00 | 0 | 0 | 10.66 | -22.25 | -2.38 | 0.00 | 0 | 0 | 17.67 | -5.36 | 33.56 | -7.00 | -40.85 | -203.03 |
| 20Q4 (8) | 6.64 | -45.8 | -46.58 | 0.00 | 0 | 0 | 13.71 | 84.52 | 87.3 | 0.00 | 0 | 0 | 18.67 | 3.9 | 54.81 | -4.97 | 52.85 | -4.85 |
| 20Q3 (7) | 12.25 | 0.16 | -29.19 | 0.00 | 0 | 0 | 7.43 | -0.13 | 41.25 | 0.00 | 0 | 0 | 17.97 | -10.15 | 44.34 | -10.54 | 16.08 | -46.59 |
| 20Q2 (6) | 12.23 | 46.82 | 6.63 | 0.00 | 0 | 0 | 7.44 | -31.87 | -6.18 | 0.00 | 0 | 0 | 20.00 | 51.17 | 50.72 | -12.56 | -443.72 | -135.21 |
| 20Q1 (5) | 8.33 | -32.98 | 12.87 | 0.00 | 0 | 0 | 10.92 | 49.18 | -11.44 | 0.00 | 0 | 0 | 13.23 | 9.7 | -11.74 | -2.31 | 51.27 | 13.16 |
| 19Q4 (4) | 12.43 | -28.15 | 0.0 | 0.00 | 0 | 0.0 | 7.32 | 39.16 | 0.0 | 0.00 | 0 | 0.0 | 12.06 | -3.13 | 0.0 | -4.74 | 34.08 | 0.0 |
| 19Q3 (3) | 17.30 | 50.83 | 0.0 | 0.00 | 0 | 0.0 | 5.26 | -33.67 | 0.0 | 0.00 | 0 | 0.0 | 12.45 | -6.18 | 0.0 | -7.19 | -34.64 | 0.0 |
| 19Q2 (2) | 11.47 | 55.42 | 0.0 | 0.00 | 0 | 0.0 | 7.93 | -35.69 | 0.0 | 0.00 | 0 | 0.0 | 13.27 | -11.47 | 0.0 | -5.34 | -100.75 | 0.0 |
| 19Q1 (1) | 7.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 12.33 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 14.99 | 0.0 | 0.0 | -2.66 | 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) | 43.59 | -3.71 | 0.00 | 0 | 8.37 | 3.85 | 0.00 | 0 | 13.72 | -10.56 | -5.35 | 0 |
| 2022 (9) | 45.27 | 108.43 | 0.00 | 0 | 8.06 | -52.05 | 0.00 | 0 | 15.34 | -20.06 | -7.28 | 0 |
| 2021 (8) | 21.72 | -18.07 | 0.00 | 0 | 16.81 | 22.08 | 0.00 | 0 | 19.19 | 13.95 | -2.39 | 0 |
| 2020 (7) | 26.51 | -16.53 | 0.00 | 0 | 13.77 | 19.84 | 0.00 | 0 | 16.84 | 22.83 | -3.07 | 0 |
| 2019 (6) | 31.76 | -5.59 | 0.00 | 0 | 11.49 | 5.9 | 0.00 | 0 | 13.71 | -21.34 | -2.22 | 0 |
| 2018 (5) | 33.64 | -24.51 | 0.00 | 0 | 10.85 | 32.48 | 0.00 | 0 | 17.43 | -13.63 | -6.58 | 0 |
| 2017 (4) | 44.56 | 31.14 | 0.00 | 0 | 8.19 | -23.74 | 0.00 | 0 | 20.18 | -21.99 | -11.99 | 0 |
| 2016 (3) | 33.98 | 55.23 | 1277.75 | 92.64 | 10.74 | -35.57 | 0.29 | -47.27 | 25.87 | -30.75 | -14.84 | 0 |
| 2015 (2) | 21.89 | 101.01 | 663.27 | -0.24 | 16.67 | -50.27 | 0.55 | 0.0 | 37.36 | -51.9 | -20.14 | 0 |
| 2014 (1) | 10.89 | 153.26 | 664.88 | 0 | 33.52 | -60.49 | 0.55 | 0 | 77.67 | -83.45 | -43.60 | 0 |
