- 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) | 1.54 | 42.59 | -12.5 | 0.04 | 100.0 | 0.0 | 59.12 | -29.6 | 14.46 | 2487.87 | -40.69 | 17.76 | 18.33 | 1402.46 | 42.87 | 2528.65 | -40.88 | 17.53 |
| 23Q3 (19) | 1.08 | -1.82 | -17.56 | 0.02 | -33.33 | 0.0 | 83.98 | 1.11 | 20.56 | 4194.67 | 26.25 | -6.33 | 1.22 | 28.42 | -84.84 | 4277.43 | 25.63 | -5.78 |
| 23Q2 (18) | 1.10 | 50.68 | -19.71 | 0.03 | -50.0 | -25.0 | 83.06 | -33.5 | 24.85 | 3322.60 | 123.48 | 32.7 | 0.95 | -86.62 | -99.16 | 3404.70 | 112.19 | 38.54 |
| 23Q1 (17) | 0.73 | -58.52 | 58.7 | 0.06 | 50.0 | 200.0 | 124.91 | 141.84 | -36.72 | 1486.73 | -29.62 | -66.75 | 7.10 | -44.66 | -98.79 | 1604.53 | -25.42 | -60.67 |
| 22Q4 (16) | 1.76 | 34.35 | -9.74 | 0.04 | 100.0 | 33.33 | 51.65 | -25.85 | 10.55 | 2112.58 | -52.82 | -40.32 | 12.83 | 59.38 | -96.32 | 2151.41 | -52.61 | -33.56 |
| 22Q3 (15) | 1.31 | -4.38 | 907.69 | 0.02 | -50.0 | 100.0 | 69.66 | 4.7 | -90.19 | 4478.12 | 78.85 | -67.3 | 8.05 | -92.87 | -72.13 | 4539.73 | 84.73 | -68.42 |
| 22Q2 (14) | 1.37 | 197.83 | 82.67 | 0.04 | 100.0 | -20.0 | 66.53 | -66.3 | -45.04 | 2503.86 | -44.01 | 33.87 | 112.86 | -80.84 | 13833.33 | 2457.53 | -39.76 | 23.45 |
| 22Q1 (13) | 0.46 | -76.41 | 58.62 | 0.02 | -33.33 | -33.33 | 197.40 | 322.52 | -37.84 | 4471.62 | 26.32 | 65.77 | 589.12 | 69.01 | 37186.08 | 4079.90 | 25.99 | 35.39 |
| 21Q4 (12) | 1.95 | 1400.0 | 10.17 | 0.03 | 200.0 | -81.25 | 46.72 | -93.42 | -9.02 | 3540.00 | -74.15 | 503.71 | 348.57 | 1106.96 | 918.32 | 3238.15 | -77.47 | 436.57 |
| 21Q3 (11) | 0.13 | -82.67 | -72.34 | 0.01 | -80.0 | 125.0 | 709.84 | 486.4 | 265.18 | 13693.20 | 632.1 | 0 | 28.88 | 3465.43 | 0 | 14374.10 | 622.09 | 0 |
| 21Q2 (10) | 0.75 | 158.62 | -40.48 | 0.05 | 66.67 | -44.44 | 121.05 | -61.88 | 67.87 | 1870.39 | -30.66 | 91.76 | 0.81 | -48.73 | -6.9 | 1990.63 | -33.94 | 90.19 |
| 21Q1 (9) | 0.29 | -83.62 | 1350.0 | 0.03 | -81.25 | -40.0 | 317.58 | 518.46 | -94.52 | 2697.41 | 360.02 | 60.61 | 1.58 | -95.38 | -99.29 | 3013.41 | 399.33 | -58.44 |
| 20Q4 (8) | 1.77 | 276.6 | 62.39 | 0.16 | 500.0 | -86.21 | 51.35 | -73.58 | -38.34 | 586.37 | 0 | 648.4 | 34.23 | 0 | 22.34 | 603.49 | 0 | 351.55 |
| 20Q3 (7) | 0.47 | -62.7 | -27.69 | -0.04 | -144.44 | -126.67 | 194.38 | 169.56 | 39.37 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 20Q2 (6) | 1.26 | 6200.0 | 5.88 | 0.09 | 80.0 | -67.86 | 72.11 | -98.76 | -5.31 | 975.40 | -41.92 | 197.17 | 0.87 | -99.61 | -99.4 | 1046.65 | -85.57 | 304.8 |
| 20Q1 (5) | 0.02 | -98.17 | -96.0 | 0.05 | -95.69 | -96.55 | 5794.90 | 6858.33 | 3055.75 | 1679.50 | 2043.59 | 2574.79 | 223.25 | 697.89 | 680.32 | 7251.15 | 5325.48 | 3229.12 |
| 19Q4 (4) | 1.09 | 67.69 | 0.0 | 1.16 | 673.33 | 0.0 | 83.28 | -40.29 | 0.0 | 78.35 | -87.06 | 0.0 | 27.98 | -88.84 | 0.0 | 133.65 | -72.95 | 0.0 |
| 19Q3 (3) | 0.65 | -45.38 | 0.0 | 0.15 | -46.43 | 0.0 | 139.47 | 83.15 | 0.0 | 605.39 | 84.44 | 0.0 | 250.80 | 71.99 | 0.0 | 494.07 | 91.09 | 0.0 |
| 19Q2 (2) | 1.19 | 138.0 | 0.0 | 0.28 | -80.69 | 0.0 | 76.15 | -58.53 | 0.0 | 328.23 | 422.74 | 0.0 | 145.82 | 409.68 | 0.0 | 258.56 | 18.71 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 183.63 | 0.0 | 0.0 | 62.79 | 0.0 | 0.0 | 28.61 | 0.0 | 0.0 | 217.81 | 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) | 4.38 | 94.67 | 0.15 | 15.38 | 83.37 | -48.63 | 2513.65 | -12.91 | 29.38 | -87.45 | 2567.64 | -8.77 |
| 2022 (9) | 2.25 | 52.03 | 0.13 | 0.0 | 162.28 | -34.39 | 2886.31 | 3.53 | 234.03 | -34.05 | 2814.56 | 5.0 |
| 2021 (8) | 1.48 | 957.14 | 0.13 | -56.67 | 247.33 | -90.31 | 2787.93 | 132.65 | 354.84 | 109.85 | 2680.42 | -25.18 |
| 2020 (7) | 0.14 | -87.16 | 0.30 | -87.39 | 2553.17 | 659.08 | 1198.32 | 680.97 | 169.09 | 238.45 | 3582.40 | 714.48 |
| 2019 (6) | 1.09 | -74.29 | 2.38 | -99.34 | 336.35 | 290.29 | 153.44 | 15092.08 | 49.96 | 0 | 439.84 | 404.46 |
| 2018 (5) | 4.24 | -96.39 | 360.98 | 0 | 86.18 | 2671.06 | 1.01 | 0 | 0.00 | 0 | 87.19 | 2703.54 |
| 2017 (4) | 117.53 | 0 | 0.00 | 0 | 3.11 | 0 | 0.00 | 0 | 0.00 | 0 | 3.11 | 0 |
