- 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) | 10683.10 | 94190.38 | 3371.7 | 0.32 | 0 | 1500.0 | 0.01 | -99.88 | -96.67 | 284.12 | -99.91 | -95.2 | 17.20 | -99.88 | -94.83 | 266.93 | -99.91 | -95.22 |
| 23Q3 (19) | 11.33 | 949.07 | 1853.45 | 0.00 | 0 | 0 | 8.03 | -90.47 | -94.9 | 323783.00 | -98.68 | -98.59 | 14549.70 | -98.55 | -98.93 | 309242.00 | -98.68 | -98.57 |
| 23Q2 (18) | 1.08 | -99.66 | 25.58 | 0.00 | -100.0 | 0 | 84.24 | 28948.28 | -20.79 | 24485900.00 | 419236.55 | 15.6 | 1005210.00 | 367381.9 | -4.99 | 23480800.00 | 421765.85 | 16.69 |
| 23Q1 (17) | 318.87 | 3.62 | 1296.1 | 0.02 | 0.0 | -66.67 | 0.29 | -3.33 | -92.71 | 5839.20 | -1.29 | 254.05 | 273.54 | -17.75 | 284.73 | 5565.94 | -0.31 | 251.79 |
| 22Q4 (16) | 307.72 | 52955.17 | 1096.42 | 0.02 | 0 | -71.43 | 0.30 | -99.81 | -91.53 | 5915.69 | -99.97 | 384.3 | 332.58 | -99.98 | 407.99 | 5583.41 | -99.97 | 381.51 |
| 22Q3 (15) | 0.58 | -32.56 | -99.98 | 0.00 | 0 | -100.0 | 157.43 | 48.03 | 524666.67 | 22966900.00 | 8.43 | 4489217.62 | 1353740.00 | 27.95 | 5038009.42 | 21613400.00 | 7.41 | 4458569.42 |
| 22Q2 (14) | 0.86 | -96.23 | 0 | 0.00 | -100.0 | 0 | 106.35 | 2572.11 | 0 | 21181100.00 | 1284163.44 | 52.71 | 1058060.00 | 1488029.4 | 56.15 | 20123200.00 | 1271773.44 | 52.53 |
| 22Q1 (13) | 22.84 | -11.2 | 0 | 0.06 | -14.29 | 0.0 | 3.98 | 12.43 | 0 | 1649.28 | 35.02 | 2.63 | 71.10 | 8.6 | -19.52 | 1582.17 | 36.44 | 4.18 |
| 21Q4 (12) | 25.72 | -99.16 | 0 | 0.07 | -61.11 | -70.83 | 3.54 | 11700.0 | 0 | 1221.50 | 138.77 | 216.89 | 65.47 | 143.65 | 251.23 | 1159.57 | 139.21 | 216.11 |
| 21Q3 (11) | 3066.86 | 0 | 0 | 0.18 | 0 | 157.14 | 0.03 | 0 | 0 | 511.59 | -100.0 | -62.56 | 26.87 | -100.0 | -50.57 | 484.75 | -100.0 | -63.06 |
| 21Q2 (10) | 0.00 | 0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 | 13870200.00 | 863011.39 | 9.72 | 677582.00 | 766916.07 | 10.23 | 13192600.00 | 868600.04 | 9.7 |
| 21Q1 (9) | 0.00 | 0 | -100.0 | 0.06 | -75.0 | 200.0 | 0.00 | 0 | -100.0 | 1607.00 | 316.9 | -62.25 | 88.34 | 373.93 | -68.91 | 1518.66 | 314.01 | -61.78 |
| 20Q4 (8) | 0.00 | 0 | -100.0 | 0.24 | 242.86 | 200.0 | 0.00 | 0 | -100.0 | 385.46 | -71.79 | -66.92 | 18.64 | -65.71 | -75.65 | 366.82 | -72.04 | -66.31 |
| 20Q3 (7) | 0.00 | 0 | -100.0 | 0.07 | 0 | 0 | 0.00 | 0 | -100.0 | 1366.51 | -99.99 | -99.98 | 54.36 | -99.99 | -99.99 | 1312.15 | -99.99 | -99.98 |
| 20Q2 (6) | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 12640900.00 | 296810.38 | 472375.76 | 614716.00 | 216227.42 | 563033.02 | 12026200.00 | 302569.26 | 467730.84 |
| 20Q1 (5) | 1381.86 | 154.75 | 2763620.0 | 0.02 | -75.0 | 0 | 0.07 | -58.82 | -100.0 | 4257.48 | 265.43 | -99.91 | 284.16 | 271.16 | -99.87 | 3973.38 | 264.98 | -99.91 |
| 19Q4 (4) | 542.43 | 246459.09 | 0.0 | 0.08 | 0 | 0.0 | 0.17 | -99.96 | 0.0 | 1165.06 | -99.99 | 0.0 | 76.56 | -99.98 | 0.0 | 1088.67 | -99.99 | 0.0 |
| 19Q3 (3) | 0.22 | -98.95 | 0.0 | 0.00 | -100.0 | 0.0 | 419.11 | 9579.21 | 0.0 | 8820030.00 | 329564.06 | 0.0 | 432300.00 | 395924.18 | 0.0 | 8388150.00 | 326207.17 | 0.0 |
| 19Q2 (2) | 21.04 | 41980.0 | 0.0 | 0.03 | 0 | 0.0 | 4.33 | -99.74 | 0.0 | 2675.46 | -99.94 | 0.0 | 109.16 | -99.95 | 0.0 | 2570.63 | -99.94 | 0.0 |
| 19Q1 (1) | 0.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 1678.13 | 0.0 | 0.0 | 4530620.00 | 0.0 | 0.0 | 217340.00 | 0.0 | 0.0 | 4314960.00 | 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) | 6776.73 | 20809.38 | 0.35 | 400.0 | 0.05 | -99.56 | 1032.97 | -81.02 | 69.63 | -75.94 | 963.39 | -81.34 |
| 2022 (9) | 32.41 | -63.12 | 0.07 | -73.08 | 11.26 | 171.33 | 5442.05 | 286.49 | 289.44 | 291.72 | 5163.87 | 285.85 |
| 2021 (8) | 87.87 | -99.69 | 0.26 | -35.0 | 4.15 | 41400.0 | 1408.06 | 54.24 | 73.89 | 27.75 | 1338.32 | 56.52 |
| 2020 (7) | 28764.20 | 34905.72 | 0.40 | 185.71 | 0.01 | -99.77 | 912.88 | -64.72 | 57.84 | -65.74 | 855.05 | -64.72 |
| 2019 (6) | 82.17 | 120.95 | 0.14 | -86.41 | 4.44 | -54.79 | 2587.70 | 629.07 | 168.84 | 525.1 | 2423.31 | 617.53 |
| 2018 (5) | 37.19 | 133.02 | 1.03 | 110.2 | 9.82 | -57.06 | 354.93 | -52.83 | 27.01 | -57.07 | 337.73 | -52.59 |
| 2017 (4) | 15.96 | -95.1 | 0.49 | -20.97 | 22.87 | 1941.96 | 752.45 | 27.37 | 62.92 | 0.06 | 712.40 | 34.66 |
| 2016 (3) | 326.03 | 0 | 0.62 | -20.51 | 1.12 | 0 | 590.78 | 27.04 | 62.88 | 47.29 | 529.02 | 25.25 |
| 2015 (2) | 0.00 | 0 | 0.78 | 0 | 0.00 | 0 | 465.05 | 0 | 42.69 | 0 | 422.37 | 0 |
