- 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) | 7.19 | -30.53 | 138.87 | 0.00 | 0 | 0 | 12.65 | 43.91 | -58.08 | 0.00 | 0 | 0 | 22.69 | 13.22 | -50.86 | -10.03 | 10.84 | 37.27 |
| 23Q3 (19) | 10.35 | 25.3 | 286.19 | 0.00 | 0 | 0 | 8.79 | -20.16 | -74.09 | 0.00 | 0 | 0 | 20.04 | -20.38 | -72.79 | -11.25 | 20.55 | 71.68 |
| 23Q2 (18) | 8.26 | 36.53 | 234.41 | 0.00 | 0 | 0 | 11.01 | -26.84 | -70.16 | 0.00 | 0 | 0 | 25.17 | -7.8 | -80.2 | -14.16 | -15.59 | 84.3 |
| 23Q1 (17) | 6.05 | 101.0 | 227.03 | 0.00 | 0 | 0 | 15.05 | -50.13 | -69.42 | 0.00 | 0 | 0 | 27.30 | -40.87 | -86.82 | -12.25 | 23.39 | 92.24 |
| 22Q4 (16) | 3.01 | 12.31 | 2.03 | 0.00 | 0 | 0 | 30.18 | -11.05 | -2.27 | 0.00 | 0 | 0 | 46.17 | -37.32 | -73.25 | -15.99 | 59.74 | 88.71 |
| 22Q3 (15) | 2.68 | 8.5 | -83.44 | 0.00 | 0 | 0 | 33.93 | -8.05 | 503.74 | 0.00 | 0 | 0 | 73.66 | -42.04 | 78.79 | -39.72 | 55.96 | -11.67 |
| 22Q2 (14) | 2.47 | 33.51 | -39.46 | 0.00 | 0 | 0 | 36.90 | -25.03 | 65.55 | 0.00 | 0 | 0 | 127.09 | -38.64 | -4.35 | -90.19 | 42.87 | 18.44 |
| 22Q1 (13) | 1.85 | -37.29 | -32.48 | 0.00 | 0 | 0 | 49.22 | 59.39 | 48.39 | 0.00 | 0 | 0 | 207.11 | 20.02 | 7.33 | -157.88 | -11.43 | 1.2 |
| 21Q4 (12) | 2.95 | -81.77 | -5.45 | 0.00 | 0 | 0 | 30.88 | 449.47 | 5.72 | 0.00 | 0 | 0 | 172.57 | 318.86 | 24.1 | -141.69 | -298.34 | -28.97 |
| 21Q3 (11) | 16.18 | 296.57 | 501.49 | 0.00 | 0 | 0 | 5.62 | -74.79 | -83.4 | 0.00 | 0 | 0 | 41.20 | -68.99 | -63.57 | -35.57 | 67.83 | 55.11 |
| 21Q2 (10) | 4.08 | 48.91 | 628.57 | 0.00 | 0 | 0 | 22.29 | -32.8 | -86.34 | 0.00 | 0 | 0 | 132.87 | -31.14 | -40.11 | -110.58 | 30.8 | -88.48 |
| 21Q1 (9) | 2.74 | -12.18 | -30.46 | 0.00 | 0 | 0 | 33.17 | 13.56 | 43.59 | 0.00 | 0 | 0 | 192.96 | 38.76 | 568.14 | -159.79 | -45.45 | -2664.53 |
| 20Q4 (8) | 3.12 | 15.99 | -49.02 | 0.00 | 0 | 0 | 29.21 | -13.73 | 96.57 | 0.00 | 0 | 0 | 139.06 | 22.95 | 346.28 | -109.86 | -38.64 | -573.99 |
| 20Q3 (7) | 2.69 | 380.36 | -64.65 | 0.00 | 0 | 0 | 33.86 | -79.25 | 183.11 | 0.00 | 0 | 0 | 113.10 | -49.02 | 405.14 | -79.24 | -35.06 | -659.0 |
| 20Q2 (6) | 0.56 | -85.79 | -90.89 | 0.00 | 0 | 0 | 163.18 | 606.41 | 1003.31 | 0.00 | 0 | 0 | 221.85 | 668.18 | 800.73 | -58.67 | -915.05 | -496.24 |
| 20Q1 (5) | 3.94 | -35.62 | 4.79 | 0.00 | 0 | 0 | 23.10 | 55.45 | -4.51 | 0.00 | 0 | 0 | 28.88 | -7.32 | -25.89 | -5.78 | 64.54 | 60.89 |
| 19Q4 (4) | 6.12 | -19.58 | 0.0 | 0.00 | 0 | 0.0 | 14.86 | 24.25 | 0.0 | 0.00 | 0 | 0.0 | 31.16 | 39.17 | 0.0 | -16.30 | -56.13 | 0.0 |
| 19Q3 (3) | 7.61 | 23.74 | 0.0 | 0.00 | 0 | 0.0 | 11.96 | -19.13 | 0.0 | 0.00 | 0 | 0.0 | 22.39 | -9.09 | 0.0 | -10.44 | -6.1 | 0.0 |
| 19Q2 (2) | 6.15 | 63.56 | 0.0 | 0.00 | 0 | 0.0 | 14.79 | -38.86 | 0.0 | 0.00 | 0 | 0.0 | 24.63 | -36.8 | 0.0 | -9.84 | 33.42 | 0.0 |
| 19Q1 (1) | 3.76 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 24.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 38.97 | 0.0 | 0.0 | -14.78 | 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) | 30.51 | 481.14 | 0.00 | 0 | 11.97 | -82.77 | 0.00 | 0 | 16.22 | -88.12 | -4.26 | 0 |
| 2022 (9) | 5.25 | -53.46 | 0.00 | 0 | 69.46 | 114.65 | 0.00 | 0 | 136.48 | 10.01 | -67.02 | 0 |
| 2021 (8) | 11.28 | 9.09 | 0.00 | 0 | 32.36 | -8.28 | 0.00 | 0 | 124.06 | 42.75 | -91.70 | 0 |
| 2020 (7) | 10.34 | -63.1 | 0.00 | 0 | 35.28 | 170.76 | 0.00 | 0 | 86.91 | 304.8 | -51.63 | 0 |
| 2019 (6) | 28.02 | 19.44 | 0.00 | 0 | 13.03 | -16.26 | 0.00 | 0 | 21.47 | -5.54 | -8.45 | 0 |
| 2018 (5) | 23.46 | 8.96 | 0.00 | 0 | 15.56 | -8.25 | 0.00 | 0 | 22.73 | -15.78 | -7.18 | 0 |
| 2017 (4) | 21.53 | 9.12 | 0.00 | 0 | 16.96 | -8.32 | 0.00 | 0 | 26.99 | -10.15 | -10.03 | 0 |
| 2016 (3) | 19.73 | 26.64 | 0.00 | 0 | 18.50 | -21.01 | 0.00 | 0 | 30.04 | -4.57 | -11.54 | 0 |
| 2015 (2) | 15.58 | 32.26 | 0.00 | 0 | 23.42 | -24.38 | 0.00 | 0 | 31.48 | -12.65 | -8.05 | 0 |
| 2014 (1) | 11.78 | -1.26 | 0.00 | 0 | 30.97 | 1.24 | 0.00 | 0 | 36.04 | -2.2 | -5.07 | 0 |
