- 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) | 1.14 | -10.94 | 11.76 | 0.00 | 0 | 0 | 79.69 | 11.88 | -10.42 | 0.00 | 0 | 0 | 15089.10 | -67.65 | -46.28 | -15009.40 | 67.77 | 46.4 |
| 23Q3 (19) | 1.28 | 21.9 | 15.32 | 0.00 | 0 | 0 | 71.23 | -18.15 | -13.07 | 0.00 | 0 | 0 | 46637.90 | 36.25 | 79.08 | -46566.60 | -36.39 | -79.37 |
| 23Q2 (18) | 1.05 | -2.78 | -3.67 | 0.00 | 0 | 0 | 87.03 | 2.98 | 4.31 | 0.00 | 0 | 0 | 34229.10 | -75.33 | 91.2 | -34142.10 | 75.38 | -91.61 |
| 23Q1 (17) | 1.08 | 5.88 | -0.92 | 0.00 | 0 | 0 | 84.51 | -5.0 | 1.16 | 0.00 | 0 | 0 | 138774.00 | 394.04 | 1765.08 | -138689.00 | -395.3 | -1785.1 |
| 22Q4 (16) | 1.02 | -8.11 | -12.07 | 0.00 | 0 | 0 | 88.96 | 8.57 | 12.98 | 0.00 | 0 | 0 | 28089.80 | 7.86 | 274.86 | -28000.90 | -7.85 | -277.64 |
| 22Q3 (15) | 1.11 | 1.83 | -11.2 | 0.00 | 0 | 0 | 81.94 | -1.79 | 12.59 | 0.00 | 0 | 0 | 26043.70 | 45.48 | 846.04 | -25961.70 | -45.7 | -868.67 |
| 22Q2 (14) | 1.09 | 0.0 | 3.81 | 0.00 | 0 | 0 | 83.43 | -0.13 | -4.04 | 0.00 | 0 | 0 | 17902.20 | 140.6 | 784.5 | -17818.70 | -142.2 | -819.89 |
| 22Q1 (13) | 1.09 | -6.03 | -44.67 | 0.00 | 0 | 0 | 83.54 | 6.1 | 80.86 | 0.00 | 0 | 0 | 7440.65 | -0.7 | 745.2 | -7357.11 | 0.78 | -781.99 |
| 21Q4 (12) | 1.16 | -7.2 | 23.4 | 0.00 | 0 | 0 | 78.74 | 8.19 | -18.31 | 0.00 | 0 | 0 | 7493.35 | 172.2 | 3477.46 | -7414.61 | -176.65 | -6456.96 |
| 21Q3 (11) | 1.25 | 19.05 | 81.16 | 0.00 | 0 | 0 | 72.78 | -16.29 | -44.86 | 0.00 | 0 | 0 | 2752.92 | 36.01 | 1167.87 | -2680.14 | -38.36 | -3048.29 |
| 21Q2 (10) | 1.05 | -46.7 | 50.0 | 0.00 | 0 | 0 | 86.94 | 88.22 | -33.21 | 0.00 | 0 | 0 | 2023.99 | 129.91 | 603.85 | -1937.05 | -132.22 | -1130.73 |
| 21Q1 (9) | 1.97 | 109.57 | 258.18 | 0.00 | 0 | 0 | 46.19 | -52.08 | -71.95 | 0.00 | 0 | 0 | 880.34 | 320.29 | 234.5 | -834.15 | -637.66 | -746.85 |
| 20Q4 (8) | 0.94 | 36.23 | 51.61 | 0.00 | 0 | 0 | 96.39 | -26.98 | -33.86 | 0.00 | 0 | 0 | 209.46 | -3.53 | -6.27 | -113.08 | -32.83 | -45.48 |
| 20Q3 (7) | 0.69 | -1.43 | 72.5 | 0.00 | 0 | 0 | 132.00 | 1.41 | -41.71 | 0.00 | 0 | 0 | 217.13 | -24.49 | -12.21 | -85.13 | 45.91 | -307.32 |
| 20Q2 (6) | 0.70 | 27.27 | -19.54 | 0.00 | 0 | 0 | 130.17 | -20.96 | 24.28 | 0.00 | 0 | 0 | 287.56 | 9.26 | -68.63 | -157.39 | -59.79 | 80.62 |
| 20Q1 (5) | 0.55 | -11.29 | -12.7 | 0.00 | 0 | 0 | 164.68 | 13.0 | 14.06 | 0.00 | 0 | 0 | 263.18 | 17.77 | -98.99 | -98.50 | -26.72 | 99.62 |
| 19Q4 (4) | 0.62 | 55.0 | 0.0 | 0.00 | 0 | 0.0 | 145.74 | -35.64 | 0.0 | 0.00 | 0 | 0.0 | 223.47 | -9.65 | 0.0 | -77.73 | -271.91 | 0.0 |
| 19Q3 (3) | 0.40 | -54.02 | 0.0 | 0.00 | 0 | 0.0 | 226.44 | 116.19 | 0.0 | 0.00 | 0 | 0.0 | 247.34 | -73.02 | 0.0 | -20.90 | 97.43 | 0.0 |
| 19Q2 (2) | 0.87 | 38.1 | 0.0 | 0.00 | 0 | 0.0 | 104.74 | -27.46 | 0.0 | 0.00 | 0 | 0.0 | 916.75 | -96.49 | 0.0 | -812.01 | 96.88 | 0.0 |
| 19Q1 (1) | 0.63 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 144.38 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 26141.60 | 0.0 | 0.0 | -25997.20 | 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) | 3.78 | -15.63 | 0.00 | 0 | 96.54 | 18.38 | 0.00 | 0 | 35369.50 | 126.37 | -35273.00 | 0 |
| 2022 (9) | 4.48 | -32.53 | 0.00 | 0 | 81.55 | 48.27 | 0.00 | 0 | 15624.40 | 820.0 | -15542.80 | 0 |
| 2021 (8) | 6.64 | 154.41 | 0.00 | 0 | 55.00 | -60.66 | 0.00 | 0 | 1698.30 | 449.9 | -1643.30 | 0 |
| 2020 (7) | 2.61 | -20.67 | 0.00 | 0 | 139.80 | 26.03 | 0.00 | 0 | 308.84 | -54.25 | -169.04 | 0 |
| 2019 (6) | 3.29 | -24.37 | 0.00 | 0 | 110.93 | 32.08 | 0.00 | 0 | 675.13 | -99.16 | -564.20 | 0 |
| 2018 (5) | 4.35 | -35.27 | 0.00 | 0 | 83.99 | 54.54 | 0.00 | 0 | 80339.30 | 421.31 | -80255.40 | 0 |
| 2017 (4) | 6.72 | 5.33 | 0.00 | 0 | 54.35 | -5.07 | 0.00 | 0 | 15411.00 | 352.01 | -15356.70 | 0 |
| 2016 (3) | 6.38 | 0.95 | 0.00 | 0 | 57.25 | -0.9 | 0.00 | 0 | 3409.42 | -52.46 | -3352.17 | 0 |
| 2015 (2) | 6.32 | 14.29 | 0.00 | 0 | 57.77 | -12.48 | 0.00 | 0 | 7171.90 | 9131.43 | -7114.13 | 0 |
| 2014 (1) | 5.53 | 3.95 | 0.00 | 0 | 66.01 | -3.76 | 0.00 | 0 | 77.69 | -38.92 | -11.68 | 0 |
