- 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) | 0.00 | 0 | 0 | 0.88 | 22.22 | 10.0 | 0.00 | 0 | 0 | 103.28 | -18.28 | -9.22 | 0.98 | 6.52 | 66.1 | 102.29 | -18.48 | -9.61 |
| 23Q3 (19) | 0.00 | 0 | 0 | 0.72 | 67.44 | 118.18 | 0.00 | 0 | 0 | 126.39 | -40.58 | -53.55 | 0.92 | -73.18 | 441.18 | 125.48 | -40.04 | -53.86 |
| 23Q2 (18) | 0.00 | 0 | 0 | 0.43 | -60.55 | -14.0 | 0.00 | 0 | 0 | 212.71 | 154.5 | 15.81 | 3.43 | 138.19 | 939.39 | 209.28 | 154.75 | 14.15 |
| 23Q1 (17) | 0.00 | 0 | 0 | 1.09 | 36.25 | 81.67 | 0.00 | 0 | 0 | 83.58 | -26.54 | -44.49 | 1.44 | 144.07 | 350.0 | 82.15 | -27.41 | -45.32 |
| 22Q4 (16) | 0.00 | 0 | 0 | 0.80 | 142.42 | -21.57 | 0.00 | 0 | 0 | 113.77 | -58.19 | 27.19 | 0.59 | 247.06 | 210.53 | 113.17 | -58.38 | 26.79 |
| 22Q3 (15) | 0.00 | 0 | 0 | 0.33 | -34.0 | -62.5 | 0.00 | 0 | 0 | 272.10 | 48.15 | 163.84 | 0.17 | -48.48 | -32.0 | 271.93 | 48.32 | 164.32 |
| 22Q2 (14) | 0.00 | 0 | -100.0 | 0.50 | -16.67 | -46.81 | 0.00 | 0 | -100.0 | 183.67 | 21.99 | 89.59 | 0.33 | 3.13 | -83.66 | 183.34 | 22.03 | 91.2 |
| 22Q1 (13) | 0.00 | 0 | -100.0 | 0.60 | -41.18 | -54.2 | 0.00 | 0 | -100.0 | 150.56 | 68.32 | 115.98 | 0.32 | 68.42 | -93.68 | 150.24 | 68.32 | 118.56 |
| 21Q4 (12) | 0.00 | 0 | -100.0 | 1.02 | 15.91 | 50.0 | 0.00 | 0 | -100.0 | 89.45 | -13.26 | -32.71 | 0.19 | -24.0 | -97.44 | 89.26 | -13.24 | -30.78 |
| 21Q3 (11) | 0.00 | -100.0 | -100.0 | 0.88 | -6.38 | 125.64 | 0.00 | -100.0 | -100.0 | 103.13 | 6.45 | -56.06 | 0.25 | -87.62 | -97.41 | 102.88 | 7.29 | -55.88 |
| 21Q2 (10) | 88.24 | 296.94 | 663.32 | 0.94 | -28.24 | 135.0 | 1.03 | -74.82 | -86.91 | 96.88 | 38.98 | -57.13 | 2.02 | -60.08 | -91.16 | 95.89 | 39.5 | -54.56 |
| 21Q1 (9) | 22.23 | -16.21 | 38.16 | 1.31 | 92.65 | 274.29 | 4.09 | 19.24 | -27.61 | 69.71 | -47.56 | -73.4 | 5.06 | -31.71 | -87.21 | 68.74 | -46.7 | -69.87 |
| 20Q4 (8) | 26.53 | 137.3 | -3.6 | 0.68 | 74.36 | 78.95 | 3.43 | -57.86 | 3.63 | 132.94 | -43.35 | -44.53 | 7.41 | -23.13 | -73.07 | 128.96 | -44.7 | -40.14 |
| 20Q3 (7) | 11.18 | -3.29 | 0 | 0.39 | -2.5 | 2.63 | 8.14 | 3.43 | 0 | 234.68 | 3.85 | -1.12 | 9.64 | -57.83 | -51.61 | 233.18 | 10.51 | 7.25 |
| 20Q2 (6) | 11.56 | -28.15 | -20.5 | 0.40 | 14.29 | -6.98 | 7.87 | 39.29 | 25.72 | 225.99 | -13.76 | 6.59 | 22.86 | -42.23 | -43.93 | 211.01 | -7.5 | 18.88 |
| 20Q1 (5) | 16.09 | -41.53 | -18.98 | 0.35 | -7.89 | -41.67 | 5.65 | 70.69 | 23.36 | 262.05 | 9.34 | 74.21 | 39.57 | 43.79 | 19.51 | 228.13 | 5.89 | 87.15 |
| 19Q4 (4) | 27.52 | 0 | 0.0 | 0.38 | 0.0 | 0.0 | 3.31 | 0 | 0.0 | 239.66 | 0.98 | 0.0 | 27.52 | 38.15 | 0.0 | 215.45 | -0.9 | 0.0 |
| 19Q3 (3) | 0.00 | -100.0 | 0.0 | 0.38 | -11.63 | 0.0 | 0.00 | -100.0 | 0.0 | 237.33 | 11.94 | 0.0 | 19.92 | -51.14 | 0.0 | 217.41 | 22.48 | 0.0 |
| 19Q2 (2) | 14.54 | -26.79 | 0.0 | 0.43 | -28.33 | 0.0 | 6.26 | 36.68 | 0.0 | 212.02 | 40.95 | 0.0 | 40.77 | 23.14 | 0.0 | 177.50 | 45.61 | 0.0 |
| 19Q1 (1) | 19.86 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 4.58 | 0.0 | 0.0 | 150.42 | 0.0 | 0.0 | 33.11 | 0.0 | 0.0 | 121.90 | 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) | 0.00 | 0 | 3.05 | 27.62 | 0.00 | 0 | 119.66 | -21.77 | 1.82 | 109.2 | 117.85 | -22.51 |
| 2022 (9) | 0.00 | 0 | 2.39 | -11.48 | 0.00 | 0 | 152.95 | 13.18 | 0.87 | -91.44 | 152.08 | 18.06 |
| 2021 (8) | 95.04 | 47.01 | 2.70 | 38.46 | 3.84 | -32.04 | 135.14 | -27.78 | 10.16 | -58.73 | 128.82 | -23.39 |
| 2020 (7) | 64.65 | -64.33 | 1.95 | -11.36 | 5.65 | 181.09 | 187.13 | 12.56 | 24.62 | 10.26 | 168.15 | 15.22 |
| 2019 (6) | 181.27 | -99.13 | 2.20 | -56.44 | 2.01 | 9950.0 | 166.25 | 130.04 | 22.33 | 31.9 | 145.94 | 163.62 |
| 2018 (5) | 20732.00 | 8694.43 | 5.05 | -23.95 | 0.02 | -98.71 | 72.27 | 31.54 | 16.93 | -30.19 | 55.36 | 71.71 |
| 2017 (4) | 235.74 | 91.07 | 6.64 | 28.93 | 1.55 | -47.64 | 54.94 | -22.44 | 24.25 | -22.2 | 32.24 | -24.37 |
| 2016 (3) | 123.38 | 222.23 | 5.15 | 22.33 | 2.96 | -68.94 | 70.84 | -18.33 | 31.17 | -6.7 | 42.63 | -32.18 |
| 2015 (2) | 38.29 | -8.53 | 4.21 | -23.32 | 9.53 | 9.29 | 86.74 | 30.44 | 33.41 | -12.17 | 62.86 | 69.07 |
| 2014 (1) | 41.86 | -13.76 | 5.49 | -4.36 | 8.72 | 15.96 | 66.50 | 4.51 | 38.04 | -9.58 | 37.18 | 27.85 |
