- 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) | 1.58 | -41.7 | -96.04 | 0.00 | 0 | 0 | 57.53 | 71.58 | 2423.25 | 0.00 | 0 | 0 | 16.74 | 84.56 | -99.98 | 40.79 | 66.76 | 100.04 |
| 23Q3 (19) | 2.71 | 13.39 | -98.66 | 0.00 | 0 | 0 | 33.53 | -12.11 | 7351.11 | 0.00 | 0 | 0 | 9.07 | -20.65 | -59.87 | 24.46 | -8.46 | 210.43 |
| 23Q2 (18) | 2.39 | -88.8 | 9.63 | 0.00 | 0 | 0 | 38.15 | 793.44 | -8.82 | 0.00 | 0 | 0 | 11.43 | 651.97 | -95.13 | 26.72 | 871.64 | 113.85 |
| 23Q1 (17) | 21.33 | -46.54 | -59.84 | 0.00 | 0 | 0 | 4.27 | 87.28 | 149.71 | 0.00 | 0 | 0 | 1.52 | -100.0 | -78.77 | 2.75 | 100.0 | 150.46 |
| 22Q4 (16) | 39.90 | -80.23 | 0 | 0.00 | 0 | 0 | 2.28 | 406.67 | 0 | 0.00 | 0 | 0 | 103058.00 | 455908.85 | 181468.01 | -103055.00 | -465159.59 | -181462.72 |
| 22Q3 (15) | 201.86 | 9159.63 | 1292.14 | 0.00 | 0 | 0 | 0.45 | -98.92 | -92.83 | 0.00 | 0 | 0 | 22.60 | -90.37 | -94.45 | -22.15 | 88.52 | 94.47 |
| 22Q2 (14) | 2.18 | -95.9 | -84.03 | 0.00 | 0 | 0 | 41.84 | 2346.78 | 528.23 | 0.00 | 0 | 0 | 234.77 | 3178.91 | -60.68 | -192.94 | -3440.18 | 67.32 |
| 22Q1 (13) | 53.11 | 0 | 0 | 0.00 | 0 | 0 | 1.71 | 0 | 0 | 0.00 | 0 | 0 | 7.16 | -87.39 | -73.02 | -5.45 | 90.4 | 79.46 |
| 21Q4 (12) | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 56.76 | -86.05 | 428.98 | -56.76 | 85.83 | -442.64 |
| 21Q3 (11) | 14.50 | 6.23 | 587.2 | 0.00 | 0 | 0 | 6.28 | -5.71 | -85.42 | 0.00 | 0 | 0 | 406.95 | -31.84 | -6.04 | -400.67 | 32.14 | -2.72 |
| 21Q2 (10) | 13.65 | 0 | 185.56 | 0.00 | 0 | 0 | 6.66 | 0 | -64.98 | 0.00 | 0 | 0 | 597.08 | 2149.74 | 12795.9 | -590.42 | -2124.64 | -4202.99 |
| 21Q1 (9) | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 26.54 | 147.34 | -82.91 | -26.54 | -153.73 | -108.16 |
| 20Q4 (8) | 343.47 | 16178.2 | 4028.25 | 0.00 | 0 | 0 | 0.26 | -99.4 | -97.62 | 0.00 | 0 | 0 | 10.73 | -97.52 | -12.69 | -10.46 | 97.32 | -669.12 |
| 20Q3 (7) | 2.11 | -55.86 | -64.77 | 0.00 | 0 | 0 | 43.07 | 126.45 | 183.54 | 0.00 | 0 | 0 | 433.13 | 9254.86 | 6646.57 | -390.06 | -2810.63 | -4547.66 |
| 20Q2 (6) | 4.78 | 646.88 | 41.42 | 0.00 | 0 | 0 | 19.02 | -86.65 | -29.42 | 0.00 | 0 | 0 | 4.63 | -97.02 | -16.88 | 14.39 | 212.86 | -32.69 |
| 20Q1 (5) | 0.64 | -92.31 | -78.16 | 0.00 | 0 | 0 | 142.51 | 1203.84 | 358.23 | 0.00 | 0 | 0 | 155.26 | 1163.3 | 44260.0 | -12.75 | -837.5 | -141.46 |
| 19Q4 (4) | 8.32 | 38.9 | 0.0 | 0.00 | 0 | 0.0 | 10.93 | -28.04 | 0.0 | 0.00 | 0 | 0.0 | 12.29 | 91.43 | 0.0 | -1.36 | -115.51 | 0.0 |
| 19Q3 (3) | 5.99 | 77.22 | 0.0 | 0.00 | 0 | 0.0 | 15.19 | -43.64 | 0.0 | 0.00 | 0 | 0.0 | 6.42 | 15.26 | 0.0 | 8.77 | -58.98 | 0.0 |
| 19Q2 (2) | 3.38 | 15.36 | 0.0 | 0.00 | 0 | 0.0 | 26.95 | -13.34 | 0.0 | 0.00 | 0 | 0.0 | 5.57 | 1491.43 | 0.0 | 21.38 | -30.47 | 0.0 |
| 19Q1 (1) | 2.93 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 31.10 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 30.75 | 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) | 12.85 | 0 | 0.00 | 0 | 28.40 | 0 | 0.00 | 0 | 9.04 | 354.27 | 19.36 | 0 |
| 2022 (9) | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 1.99 | -97.46 | -1.99 | 0 |
| 2021 (8) | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 78.41 | -21.22 | -78.41 | 0 |
| 2020 (7) | 9.00 | -64.84 | 0.00 | 0 | 40.55 | 184.36 | 0.00 | 0 | 99.53 | 547.98 | -58.98 | 0 |
| 2019 (6) | 25.60 | 36.53 | 0.00 | 0 | 14.26 | -26.72 | 0.00 | 0 | 15.36 | 12700.0 | -1.11 | 0 |
| 2018 (5) | 18.75 | 416.53 | 373.27 | 1350.16 | 19.46 | -80.64 | 0.98 | -93.09 | 0.12 | -63.64 | 20.32 | -82.23 |
| 2017 (4) | 3.63 | 124.07 | 25.74 | 307.28 | 100.50 | -55.36 | 14.18 | -75.44 | 0.33 | -99.18 | 114.35 | -52.84 |
| 2016 (3) | 1.62 | -7.95 | 6.32 | -39.52 | 225.14 | 8.28 | 57.74 | 65.4 | 40.40 | -22.26 | 242.49 | 27.05 |
| 2015 (2) | 1.76 | -51.11 | 10.45 | -39.6 | 207.92 | 105.31 | 34.91 | 65.45 | 51.97 | 8.81 | 190.86 | 155.81 |
| 2014 (1) | 3.60 | -6.01 | 17.30 | 0.12 | 101.27 | 6.13 | 21.10 | -0.09 | 47.76 | -8.12 | 74.61 | 15.57 |
