- 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) | 2.05 | 46.43 | 43.36 | 0.01 | 0.0 | -83.33 | 44.40 | -31.74 | -30.12 | 6236.14 | -17.01 | 318.78 | 0.00 | 0 | -100.0 | 6280.54 | -17.14 | 306.48 |
| 23Q3 (19) | 1.40 | 241.46 | -5.41 | 0.01 | 133.33 | -83.33 | 65.05 | -70.68 | 5.63 | 7514.25 | 0 | 387.05 | 0.00 | 0 | -100.0 | 7579.30 | 0 | 373.64 |
| 23Q2 (18) | 0.41 | -68.46 | -66.39 | -0.03 | -160.0 | -250.0 | 221.83 | 217.49 | 197.52 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (17) | 1.30 | -9.09 | 8.33 | 0.05 | -16.67 | 400.0 | 69.87 | 9.96 | -8.15 | 1762.57 | 18.36 | -76.85 | 10.79 | 42.72 | 0 | 1821.65 | 17.9 | -76.31 |
| 22Q4 (16) | 1.43 | -3.38 | 38.83 | 0.06 | 0.0 | 500.0 | 63.54 | 3.18 | -28.21 | 1489.11 | -3.48 | -83.54 | 7.56 | 81.73 | 0 | 1545.10 | -3.45 | -83.08 |
| 22Q3 (15) | 1.48 | 21.31 | 43.69 | 0.06 | 200.0 | 500.0 | 61.58 | -17.41 | -30.43 | 1542.81 | -71.86 | -82.94 | 4.16 | 38.21 | 0 | 1600.24 | -71.19 | -82.48 |
| 22Q2 (14) | 1.22 | 1.67 | 56.41 | 0.02 | 100.0 | 100.0 | 74.56 | -1.99 | -35.71 | 5482.27 | -28.0 | -43.79 | 3.01 | 0 | 0 | 5553.82 | -27.79 | -43.72 |
| 22Q1 (13) | 1.20 | 16.5 | 84.62 | 0.01 | 0.0 | 0.0 | 76.07 | -14.05 | -45.73 | 7614.78 | -15.81 | 18.31 | 0.00 | 0 | 0 | 7690.84 | -15.79 | 16.95 |
| 21Q4 (12) | 1.03 | 0.0 | 77.59 | 0.01 | 0.0 | -50.0 | 88.51 | 0.0 | -43.11 | 9044.93 | 0.0 | 69.57 | 0.00 | 0 | 0 | 9133.44 | 0.0 | 66.38 |
| 21Q3 (11) | 1.03 | 32.05 | 243.33 | 0.01 | 0.0 | 0.0 | 88.51 | -23.68 | -70.49 | 9044.93 | -7.26 | -23.73 | 0.00 | 0 | 0 | 9133.44 | -7.45 | -24.89 |
| 21Q2 (10) | 0.78 | 20.0 | 188.89 | 0.01 | 0.0 | 0.0 | 115.97 | -17.27 | -65.12 | 9752.72 | 51.53 | -19.75 | 0.00 | 0 | 0 | 9868.69 | 50.07 | -20.96 |
| 21Q1 (9) | 0.65 | 12.07 | 62.5 | 0.01 | -50.0 | 0.0 | 140.18 | -9.9 | -37.65 | 6436.07 | 20.66 | -32.1 | 0.00 | 0 | 0 | 6576.25 | 19.8 | -32.23 |
| 20Q4 (8) | 0.58 | 93.33 | -57.35 | 0.02 | 100.0 | 0.0 | 155.58 | -48.12 | 131.79 | 5333.98 | -55.02 | -2.69 | 0.00 | 0 | -100.0 | 5489.56 | -54.85 | 1.52 |
| 20Q3 (7) | 0.30 | 11.11 | -36.17 | 0.01 | 0.0 | 0.0 | 299.91 | -9.79 | 53.91 | 11859.50 | -2.42 | 50.36 | 0.00 | 0 | -100.0 | 12159.40 | -2.61 | 55.16 |
| 20Q2 (6) | 0.27 | -32.5 | -15.62 | 0.01 | 0.0 | 0.0 | 332.46 | 47.88 | 17.22 | 12153.40 | 28.21 | -18.74 | 0.00 | 0 | -100.0 | 12485.80 | 28.67 | -17.69 |
| 20Q1 (5) | 0.40 | -70.59 | 8.11 | 0.01 | -50.0 | 0.0 | 224.82 | 234.95 | -8.89 | 9479.03 | 72.93 | -28.48 | 0.00 | -100.0 | 0 | 9703.84 | 79.45 | -28.13 |
| 19Q4 (4) | 1.36 | 189.36 | 0.0 | 0.02 | 100.0 | 0.0 | 67.12 | -65.55 | 0.0 | 5481.41 | -30.5 | 0.0 | 140.90 | -42.66 | 0.0 | 5407.62 | -30.99 | 0.0 |
| 19Q3 (3) | 0.47 | 46.87 | 0.0 | 0.01 | 0.0 | 0.0 | 194.86 | -31.29 | 0.0 | 7887.30 | -47.27 | 0.0 | 245.72 | 243.38 | 0.0 | 7836.44 | -48.34 | 0.0 |
| 19Q2 (2) | 0.32 | -13.51 | 0.0 | 0.01 | 0.0 | 0.0 | 283.61 | 14.93 | 0.0 | 14956.50 | 12.84 | 0.0 | 71.56 | 0 | 0.0 | 15168.60 | 12.35 | 0.0 |
| 19Q1 (1) | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 246.76 | 0.0 | 0.0 | 13254.60 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13501.30 | 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) | 4.62 | -11.32 | 0.05 | -66.67 | 78.94 | 12.77 | 7211.18 | 194.91 | 21.43 | 199.72 | 7268.69 | 189.81 |
| 2022 (9) | 5.21 | 54.14 | 0.15 | 200.0 | 70.00 | -35.27 | 2445.25 | -68.84 | 7.15 | 0 | 2508.09 | -68.47 |
| 2021 (8) | 3.38 | 123.84 | 0.05 | 25.0 | 108.14 | -55.12 | 7847.14 | -9.99 | 0.00 | 0 | 7955.28 | -11.2 |
| 2020 (7) | 1.51 | -23.35 | 0.04 | 0.0 | 240.94 | 30.18 | 8717.88 | -0.89 | 0.00 | 0 | 8958.82 | -0.25 |
| 2019 (6) | 1.97 | -29.39 | 0.04 | -71.43 | 185.08 | 41.69 | 8796.56 | 238.04 | 0.00 | 0 | 8981.64 | 229.42 |
| 2018 (5) | 2.79 | -26.39 | 0.14 | -12.5 | 130.62 | 35.54 | 2602.23 | 12.16 | 6.34 | 12.81 | 2726.50 | 13.1 |
| 2017 (4) | 3.79 | -5.25 | 0.16 | 300.0 | 96.37 | 5.54 | 2320.03 | -72.03 | 5.62 | 0 | 2410.79 | -71.25 |
| 2016 (3) | 4.00 | -62.23 | 0.04 | -20.0 | 91.31 | 165.05 | 8294.15 | 23.7 | 0.00 | 0 | 8385.46 | 24.43 |
| 2015 (2) | 10.59 | -74.7 | 0.05 | 0.0 | 34.45 | 295.07 | 6705.11 | -6.7 | 0.61 | -96.78 | 6738.96 | -6.09 |
| 2014 (1) | 41.86 | -99.54 | 0.05 | 25.0 | 8.72 | 21700.0 | 7186.46 | -12.41 | 18.92 | -89.03 | 7176.26 | -10.66 |
