- 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) | 1.68 | 28.24 | 9.09 | 1295.60 | 87.59 | 190.46 | 54.09 | -22.15 | -8.72 | 0.07 | -46.15 | -65.0 | 71.86 | 16.5 | -5.68 | -17.70 | -323.2 | -5.86 |
| 23Q3 (19) | 1.31 | 11.97 | -16.56 | 690.64 | 32.06 | -45.03 | 69.48 | -10.74 | 19.83 | 0.13 | -23.53 | 85.71 | 61.68 | -0.98 | 9.36 | 7.93 | -49.55 | 380.61 |
| 23Q2 (18) | 1.17 | -17.02 | 18.18 | 522.98 | -9.94 | -94.91 | 77.84 | 20.33 | -15.23 | 0.17 | 6.25 | 1600.0 | 62.29 | 32.73 | 17.66 | 15.72 | -12.23 | -59.59 |
| 23Q1 (17) | 1.41 | -8.44 | 20.51 | 580.73 | 30.19 | -94.57 | 64.69 | 9.16 | -16.75 | 0.16 | -20.0 | 1500.0 | 46.93 | -38.4 | 11.45 | 17.91 | 207.12 | -49.71 |
| 22Q4 (16) | 1.54 | -1.91 | 30.51 | 446.05 | -64.5 | -72.48 | 59.26 | 2.21 | -23.06 | 0.20 | 185.71 | 233.33 | 76.19 | 35.09 | 16.04 | -16.72 | -1113.33 | -246.54 |
| 22Q3 (15) | 1.57 | 58.59 | 36.52 | 1256.36 | -87.78 | 140.02 | 57.98 | -36.86 | -26.41 | 0.07 | 600.0 | -58.82 | 56.40 | 6.54 | 0.46 | 1.65 | -95.76 | -92.77 |
| 22Q2 (14) | 0.99 | -15.38 | -21.43 | 10278.40 | -3.84 | 3240.72 | 91.83 | 18.17 | 26.94 | 0.01 | 0.0 | -96.67 | 52.94 | 25.72 | -66.87 | 38.90 | 9.24 | 144.62 |
| 22Q1 (13) | 1.17 | -0.85 | -12.03 | 10689.20 | 559.38 | 136.28 | 77.71 | 0.9 | 13.74 | 0.01 | -83.33 | -50.0 | 42.11 | -35.87 | -49.71 | 35.61 | 212.09 | 331.23 |
| 21Q4 (12) | 1.18 | 2.61 | -42.72 | 1621.11 | 209.7 | -12.87 | 77.02 | -2.25 | 74.33 | 0.06 | -64.71 | 20.0 | 65.66 | 16.96 | -29.98 | 11.41 | -50.02 | 123.03 |
| 21Q3 (11) | 1.15 | -8.73 | -41.62 | 523.45 | 70.13 | -71.18 | 78.79 | 8.92 | 70.14 | 0.17 | -43.33 | 240.0 | 56.14 | -64.87 | -26.88 | 22.83 | 126.19 | 175.05 |
| 21Q2 (10) | 1.26 | -5.26 | 6.78 | 307.67 | -93.2 | -89.93 | 72.34 | 5.88 | -6.28 | 0.30 | 1400.0 | 900.0 | 159.81 | 90.84 | 107.41 | -87.18 | -466.1 | -51382.35 |
| 21Q1 (9) | 1.33 | -35.44 | 56.47 | 4524.00 | 143.14 | 20.68 | 68.32 | 54.64 | -36.04 | 0.02 | -60.0 | 0.0 | 83.74 | -10.7 | 33.94 | -15.40 | 68.91 | -134.74 |
| 20Q4 (8) | 2.06 | 4.57 | 164.1 | 1860.65 | 2.44 | 162.15 | 44.18 | -4.6 | -62.14 | 0.05 | 0.0 | -61.54 | 93.77 | 22.13 | -33.83 | -49.54 | -62.85 | -98.96 |
| 20Q3 (7) | 1.97 | 66.95 | 264.81 | 1816.35 | -40.56 | 127.11 | 46.31 | -40.01 | -72.63 | 0.05 | 66.67 | -54.55 | 76.78 | -0.35 | -55.1 | -30.42 | -17994.12 | -1668.6 |
| 20Q2 (6) | 1.18 | 38.82 | 57.33 | 3055.90 | -18.48 | 208.95 | 77.19 | -27.74 | -36.25 | 0.03 | 50.0 | -66.67 | 77.05 | 23.24 | -69.26 | 0.17 | -99.62 | 100.13 |
| 20Q1 (5) | 0.85 | 8.97 | -37.96 | 3748.78 | 428.17 | 84.17 | 106.82 | -8.47 | 61.24 | 0.02 | -84.62 | -50.0 | 62.52 | -55.88 | -45.55 | 44.33 | 278.03 | 191.33 |
| 19Q4 (4) | 0.78 | 44.44 | 0.0 | 709.77 | -11.25 | 0.0 | 116.70 | -31.02 | 0.0 | 0.13 | 18.18 | 0.0 | 141.72 | -17.13 | 0.0 | -24.90 | -1347.67 | 0.0 |
| 19Q3 (3) | 0.54 | -28.0 | 0.0 | 799.77 | -19.14 | 0.0 | 169.18 | 39.71 | 0.0 | 0.11 | 22.22 | 0.0 | 171.02 | -31.77 | 0.0 | -1.72 | 98.67 | 0.0 |
| 19Q2 (2) | 0.75 | -45.26 | 0.0 | 989.13 | -51.41 | 0.0 | 121.09 | 82.78 | 0.0 | 0.09 | 125.0 | 0.0 | 250.64 | 118.27 | 0.0 | -129.46 | -166.71 | 0.0 |
| 19Q1 (1) | 1.37 | 0.0 | 0.0 | 2035.47 | 0.0 | 0.0 | 66.25 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 114.83 | 0.0 | 0.0 | -48.54 | 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) | 6.37 | -8.35 | 3026.00 | -21.29 | 57.27 | 8.98 | 0.12 | 33.33 | 77.19 | 70.17 | -19.80 | 0 |
| 2022 (9) | 6.95 | 33.4 | 3844.46 | -67.95 | 52.55 | -24.99 | 0.09 | 200.0 | 45.36 | -45.5 | 7.29 | 0 |
| 2021 (8) | 5.21 | 46.35 | 11995.80 | 65.35 | 70.06 | -31.74 | 0.03 | -40.0 | 83.23 | 3.17 | -13.14 | 0 |
| 2020 (7) | 3.56 | 5.95 | 7254.63 | 51.43 | 102.64 | -5.53 | 0.05 | -37.5 | 80.67 | -28.53 | 22.02 | 0 |
| 2019 (6) | 3.36 | 10.16 | 4790.68 | 764.28 | 108.65 | -9.29 | 0.08 | -87.88 | 112.87 | 16.5 | -4.14 | 0 |
| 2018 (5) | 3.05 | 70.39 | 554.30 | 145.35 | 119.78 | -41.23 | 0.66 | -59.26 | 96.88 | -20.23 | 23.56 | -71.94 |
| 2017 (4) | 1.79 | -0.56 | 225.92 | 29.93 | 203.81 | 0.36 | 1.62 | -22.86 | 121.45 | 3.75 | 83.97 | -4.71 |
| 2016 (3) | 1.80 | -18.18 | 173.88 | 174.65 | 203.08 | 22.28 | 2.10 | -63.6 | 117.06 | 38.11 | 88.12 | 1.19 |
| 2015 (2) | 2.20 | -39.56 | 63.31 | 94.32 | 166.08 | 65.57 | 5.77 | -48.48 | 84.76 | 50.36 | 87.08 | 57.93 |
| 2014 (1) | 3.64 | -16.13 | 32.58 | 19.87 | 100.31 | 19.33 | 11.20 | -16.6 | 56.37 | -7.47 | 55.14 | 50.78 |
