- 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) | 5.15 | 23.5 | -97.93 | 0.00 | 0 | 0 | 17.66 | -19.03 | 4672.97 | 0.00 | 0 | 0 | 32.16 | 13.84 | 35.64 | -14.50 | -125.51 | 37.87 |
| 23Q3 (19) | 4.17 | -47.15 | -96.33 | 0.00 | 0 | 0 | 21.81 | 88.99 | 2626.25 | 0.00 | 0 | 0 | 28.25 | 41.82 | 8.95 | -6.43 | 23.27 | 74.41 |
| 23Q2 (18) | 7.89 | -38.5 | -52.38 | 0.00 | 0 | 0 | 11.54 | 62.76 | 110.2 | 0.00 | 0 | 0 | 19.92 | -59.11 | -8.2 | -8.38 | 79.87 | 48.3 |
| 23Q1 (17) | 12.83 | -94.85 | 128.29 | 0.00 | 0 | 0 | 7.09 | 1816.22 | -56.23 | 0.00 | 0 | 0 | 48.72 | 105.48 | 64.1 | -41.63 | -78.36 | -208.83 |
| 22Q4 (16) | 248.92 | 118.91 | 3609.69 | 0.00 | 0 | 0 | 0.37 | -53.75 | -97.27 | 0.00 | 0 | 0 | 23.71 | -8.56 | -44.3 | -23.34 | 7.12 | 19.54 |
| 22Q3 (15) | 113.71 | 586.24 | 974.76 | 0.00 | 0 | -100.0 | 0.80 | -85.43 | -90.7 | 0.00 | 0 | -100.0 | 25.93 | 19.49 | -57.62 | -25.13 | -55.03 | 49.37 |
| 22Q2 (14) | 16.57 | 194.84 | 32.67 | 0.00 | 0 | -100.0 | 5.49 | -66.11 | -24.59 | 0.00 | 0 | -100.0 | 21.70 | -26.91 | -36.48 | -16.21 | -20.25 | 13.59 |
| 22Q1 (13) | 5.62 | -16.24 | 538.64 | 0.00 | 0 | -100.0 | 16.20 | 19.38 | -84.31 | 0.00 | 0 | -100.0 | 29.69 | -30.26 | -85.85 | -13.48 | 53.53 | 27.17 |
| 21Q4 (12) | 6.71 | -36.58 | 156.11 | 0.00 | -100.0 | -100.0 | 13.57 | 57.79 | -60.87 | 0.00 | -100.0 | -100.0 | 42.57 | -30.42 | -45.81 | -29.01 | 41.55 | -9165.62 |
| 21Q3 (11) | 10.58 | -15.29 | 209.36 | 30.85 | 175.2 | 2027.59 | 8.60 | 18.13 | -67.66 | 2.95 | -63.67 | -95.3 | 61.18 | 79.1 | 19.07 | -49.63 | -164.55 | -230.61 |
| 21Q2 (10) | 12.49 | 1319.32 | 357.51 | 11.21 | 988.35 | 2391.11 | 7.28 | -92.95 | -78.14 | 8.12 | -90.79 | -96.02 | 34.16 | -83.72 | -71.28 | -18.76 | -1.35 | -115.87 |
| 21Q1 (9) | 0.88 | -66.41 | -50.56 | 1.03 | -50.0 | 41.1 | 103.25 | 197.72 | 102.25 | 88.13 | 99.39 | -29.21 | 209.89 | 167.17 | 183.87 | -18.51 | -5884.38 | -118.22 |
| 20Q4 (8) | 2.62 | -23.39 | 16.96 | 2.06 | 42.07 | 142.35 | 34.68 | 30.42 | -14.67 | 44.20 | -29.62 | -58.91 | 78.56 | 52.9 | 18.47 | 0.32 | -99.16 | -99.61 |
| 20Q3 (7) | 3.42 | 25.27 | 57.6 | 1.45 | 222.22 | 72.62 | 26.59 | -20.15 | -36.69 | 62.80 | -69.19 | -42.21 | 51.38 | -56.81 | -7.36 | 38.00 | -67.85 | -60.08 |
| 20Q2 (6) | 2.73 | 53.37 | 49.18 | 0.45 | -38.36 | -50.0 | 33.30 | -34.77 | -33.12 | 203.86 | 63.76 | 102.56 | 118.95 | 60.87 | 126.23 | 118.21 | 16.35 | 20.81 |
| 20Q1 (5) | 1.78 | -20.54 | 11.95 | 0.73 | -14.12 | -57.56 | 51.05 | 25.62 | -10.72 | 124.49 | 15.72 | 134.8 | 73.94 | 11.51 | 57.59 | 101.60 | 24.02 | 60.56 |
| 19Q4 (4) | 2.24 | 3.23 | 0.0 | 0.85 | 1.19 | 0.0 | 40.64 | -3.24 | 0.0 | 107.58 | -0.99 | 0.0 | 66.31 | 19.56 | 0.0 | 81.92 | -13.95 | 0.0 |
| 19Q3 (3) | 2.17 | 18.58 | 0.0 | 0.84 | -6.67 | 0.0 | 42.00 | -15.65 | 0.0 | 108.66 | 7.97 | 0.0 | 55.46 | 5.48 | 0.0 | 95.20 | -2.71 | 0.0 |
| 19Q2 (2) | 1.83 | 15.09 | 0.0 | 0.90 | -47.67 | 0.0 | 49.79 | -12.92 | 0.0 | 100.64 | 89.82 | 0.0 | 52.58 | 12.06 | 0.0 | 97.85 | 54.63 | 0.0 |
| 19Q1 (1) | 1.59 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 57.18 | 0.0 | 0.0 | 53.02 | 0.0 | 0.0 | 46.92 | 0.0 | 0.0 | 63.28 | 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) | 53.65 | -4.3 | 0.00 | 0 | 6.80 | 4.45 | 0.00 | 0 | 38.52 | 2.75 | -31.72 | 0 |
| 2022 (9) | 56.06 | 296.74 | 0.00 | 0 | 6.51 | -74.81 | 0.00 | 0 | 37.49 | -30.73 | -30.98 | 0 |
| 2021 (8) | 14.13 | 117.38 | 36.21 | 794.07 | 25.84 | -54.0 | 10.08 | -88.82 | 54.12 | -41.01 | -18.20 | 0 |
| 2020 (7) | 6.50 | -19.35 | 4.05 | -6.68 | 56.18 | 24.02 | 90.20 | 7.3 | 91.75 | 55.67 | 54.63 | -22.42 |
| 2019 (6) | 8.06 | 41.16 | 4.34 | -44.64 | 45.30 | -29.19 | 84.06 | 80.46 | 58.94 | -8.58 | 70.42 | 52.79 |
| 2018 (5) | 5.71 | 3.82 | 7.84 | -7.22 | 63.97 | -3.6 | 46.58 | 7.9 | 64.47 | -10.21 | 46.09 | 22.16 |
| 2017 (4) | 5.50 | -24.35 | 8.45 | 1.56 | 66.36 | 32.16 | 43.17 | -1.55 | 71.80 | 38.53 | 37.73 | -10.66 |
| 2016 (3) | 7.27 | -3.96 | 8.32 | 30.0 | 50.21 | 4.13 | 43.85 | -23.15 | 51.83 | 18.82 | 42.23 | -31.51 |
| 2015 (2) | 7.57 | -17.81 | 6.40 | -0.93 | 48.22 | 21.61 | 57.06 | 1.03 | 43.62 | 7.81 | 61.66 | 10.76 |
| 2014 (1) | 9.21 | 24.12 | 6.46 | 49.19 | 39.65 | -19.38 | 56.48 | -33.0 | 40.46 | -32.45 | 55.67 | -24.34 |
