- 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) | 1.21 | 26.04 | -71.05 | 0.02 | 100.0 | -60.0 | 74.96 | -20.94 | 243.85 | 4179.63 | -49.19 | 117.47 | 119.00 | -31.95 | 246.53 | 4135.59 | -49.23 | 116.59 |
| 23Q3 (19) | 0.96 | 33.33 | -81.89 | 0.01 | 0 | -87.5 | 94.82 | -25.33 | 451.92 | 8225.24 | -63.86 | 632.21 | 174.87 | -55.83 | 630.45 | 8145.18 | -63.78 | 629.47 |
| 23Q2 (18) | 0.72 | -77.36 | -89.77 | 0.00 | -100.0 | -100.0 | 126.99 | 344.02 | 881.38 | 22759.60 | 704.26 | 2788.46 | 395.86 | 727.29 | 1915.58 | 22490.70 | 700.2 | 2778.85 |
| 23Q1 (17) | 3.18 | -23.92 | -13.59 | 0.03 | -40.0 | -50.0 | 28.60 | 31.19 | 15.51 | 2829.87 | 47.24 | 78.83 | 47.85 | 39.34 | 24.16 | 2810.62 | 47.2 | 79.17 |
| 22Q4 (16) | 4.18 | -21.13 | -88.09 | 0.05 | -37.5 | -87.5 | 21.80 | 26.89 | 741.7 | 1921.96 | 71.09 | 736.51 | 34.34 | 43.44 | 771.57 | 1909.42 | 71.0 | 735.96 |
| 22Q3 (15) | 5.30 | -24.72 | -43.68 | 0.08 | -33.33 | 166.67 | 17.18 | 32.77 | 77.66 | 1123.34 | 42.56 | -64.4 | 23.94 | 21.89 | 233.43 | 1116.59 | 42.93 | -64.65 |
| 22Q2 (14) | 7.04 | 91.3 | 55.07 | 0.12 | 100.0 | 200.0 | 12.94 | -47.74 | -35.4 | 787.95 | -50.21 | -67.22 | 19.64 | -49.04 | 0 | 781.24 | -50.2 | -67.76 |
| 22Q1 (13) | 3.68 | -89.52 | 59.31 | 0.06 | -85.0 | 0.0 | 24.76 | 855.98 | -37.24 | 1582.46 | 588.74 | 6.71 | 38.54 | 878.17 | 590.68 | 1568.68 | 586.78 | 3.42 |
| 21Q4 (12) | 35.10 | 273.01 | 2952.17 | 0.40 | 1233.33 | 100.0 | 2.59 | -73.22 | -96.73 | 229.76 | -92.72 | -49.55 | 3.94 | -45.13 | -24.95 | 228.41 | -92.77 | -56.86 |
| 21Q3 (11) | 9.41 | 107.27 | 804.81 | 0.03 | -25.0 | 0 | 9.67 | -51.72 | -88.92 | 3155.79 | 31.31 | 0 | 7.18 | 0 | 0 | 3158.29 | 30.32 | 3520.23 |
| 21Q2 (10) | 4.54 | 96.54 | 233.82 | 0.04 | -33.33 | 0 | 20.03 | -49.23 | -69.97 | 2403.39 | 62.06 | 0 | 0.00 | -100.0 | -100.0 | 2423.41 | 59.76 | 4189.98 |
| 21Q1 (9) | 2.31 | 100.87 | -33.24 | 0.06 | -70.0 | 0 | 39.45 | -50.23 | 50.06 | 1482.99 | 225.61 | 0 | 5.58 | 6.29 | 31.91 | 1516.86 | 186.49 | 6776.07 |
| 20Q4 (8) | 1.15 | 10.58 | -80.99 | 0.20 | 0 | 0 | 79.26 | -9.15 | 427.35 | 455.45 | 0 | 0 | 5.25 | 0 | 0 | 529.46 | 506.9 | 3422.69 |
| 20Q3 (7) | 1.04 | -23.53 | -69.94 | 0.00 | 0 | 0 | 87.24 | 30.77 | 232.09 | 0.00 | 0 | 0 | 0.00 | -100.0 | 0 | 87.24 | 54.43 | 232.09 |
| 20Q2 (6) | 1.36 | -60.69 | -72.47 | 0.00 | 0 | 0 | 66.71 | 153.75 | 261.96 | 0.00 | 0 | 0 | 10.21 | 141.37 | 0 | 56.49 | 156.07 | 206.51 |
| 20Q1 (5) | 3.46 | -42.81 | -47.34 | 0.00 | 0 | 0 | 26.29 | 74.92 | 89.68 | 0.00 | 0 | 0 | 4.23 | 0 | 0 | 22.06 | 46.77 | 59.16 |
| 19Q4 (4) | 6.05 | 74.86 | 0.0 | 0.00 | 0 | 0.0 | 15.03 | -42.79 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 15.03 | -42.79 | 0.0 |
| 19Q3 (3) | 3.46 | -29.96 | 0.0 | 0.00 | 0 | 0.0 | 26.27 | 42.54 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 26.27 | 42.54 | 0.0 |
| 19Q2 (2) | 4.94 | -24.81 | 0.0 | 0.00 | 0 | 0.0 | 18.43 | 32.97 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 18.43 | 32.97 | 0.0 |
| 19Q1 (1) | 6.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13.86 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13.86 | 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) | 6.51 | -68.99 | 0.07 | -72.0 | 56.08 | 222.48 | 5373.11 | 271.19 | 137.82 | 364.82 | 5291.37 | 268.66 |
| 2022 (9) | 20.99 | -31.81 | 0.25 | -57.63 | 17.39 | 46.63 | 1447.55 | 133.96 | 29.65 | 113.77 | 1435.28 | 132.73 |
| 2021 (8) | 30.78 | 164.21 | 0.59 | -37.89 | 11.86 | -62.16 | 618.72 | 60.2 | 13.87 | 211.69 | 616.71 | 49.29 |
| 2020 (7) | 11.65 | -36.48 | 0.95 | 0 | 31.34 | 57.49 | 386.21 | 0 | 4.45 | 0 | 413.10 | 1975.88 |
| 2019 (6) | 18.34 | -50.92 | 0.00 | 0 | 19.90 | 103.68 | 0.00 | 0 | 0.00 | 0 | 19.90 | -4.14 |
| 2018 (5) | 37.37 | 10.73 | 32.08 | 90.05 | 9.77 | -9.62 | 11.38 | -47.36 | 0.38 | -35.59 | 20.76 | -34.8 |
| 2017 (4) | 33.75 | -40.66 | 16.88 | 8.07 | 10.81 | 68.38 | 21.62 | -7.49 | 0.59 | 84.37 | 31.84 | 8.04 |
| 2016 (3) | 56.88 | 60.81 | 15.62 | -11.1 | 6.42 | -37.79 | 23.37 | 12.52 | 0.32 | -8.57 | 29.47 | -4.13 |
| 2015 (2) | 35.37 | 45.08 | 17.57 | -67.09 | 10.32 | -31.06 | 20.77 | 203.65 | 0.35 | -12.5 | 30.74 | 43.58 |
| 2014 (1) | 24.38 | -3.41 | 53.39 | 1.64 | 14.97 | 3.53 | 6.84 | -1.58 | 0.40 | 2.56 | 21.41 | 1.86 |
