- 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) | 0.92 | -39.87 | -6.12 | 0.00 | 0 | 0 | 98.90 | 66.08 | 6.91 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 98.90 | 66.08 | 58.9 |
| 23Q3 (19) | 1.53 | 595.45 | 36.61 | 0.00 | 0 | 0 | 59.55 | -85.81 | -26.7 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 59.55 | -85.81 | -26.7 |
| 23Q2 (18) | 0.22 | -81.97 | -58.49 | 0.00 | 0 | 0 | 419.62 | 464.84 | 144.39 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 419.62 | 769.86 | 228.93 |
| 23Q1 (17) | 1.22 | 24.49 | -13.48 | 0.00 | 0 | 0 | 74.29 | -19.7 | 15.29 | 0.00 | 0 | 0 | 26.05 | -13.91 | 46.93 | 48.24 | -22.49 | 3.28 |
| 22Q4 (16) | 0.98 | -12.5 | -14.78 | 0.00 | 0 | 0 | 92.51 | 13.87 | 16.51 | 0.00 | 0 | 0 | 30.26 | 0 | 216.86 | 62.24 | -23.39 | -10.91 |
| 22Q3 (15) | 1.12 | 111.32 | 77.78 | 0.00 | 0 | 0 | 81.24 | -52.68 | -44.01 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 81.24 | -36.32 | -20.8 |
| 22Q2 (14) | 0.53 | -62.41 | -63.7 | 0.00 | 0 | 0 | 171.70 | 166.45 | 176.13 | 0.00 | 0 | 0 | 44.13 | 148.9 | 240.25 | 127.57 | 173.11 | 159.29 |
| 22Q1 (13) | 1.41 | 22.61 | 38.24 | 0.00 | 0 | 0 | 64.44 | -18.84 | -28.12 | 0.00 | 0 | 0 | 17.73 | 85.65 | 23.3 | 46.71 | -33.14 | -37.94 |
| 21Q4 (12) | 1.15 | 82.54 | 23.66 | 0.00 | 0 | 0 | 79.40 | -45.28 | -18.58 | 0.00 | 0 | 0 | 9.55 | -77.53 | -70.46 | 69.86 | -31.89 | 7.16 |
| 21Q3 (11) | 0.63 | -56.85 | -35.05 | 0.00 | 0 | 0 | 145.09 | 133.34 | 54.85 | 0.00 | 0 | 0 | 42.51 | 227.76 | 53.74 | 102.57 | 108.48 | 55.29 |
| 21Q2 (10) | 1.46 | 43.14 | 102.78 | 0.00 | 0 | 0 | 62.18 | -30.64 | -50.99 | 0.00 | 0 | 0 | 12.97 | -9.81 | -66.04 | 49.20 | -34.64 | -44.52 |
| 21Q1 (9) | 1.02 | 9.68 | -15.7 | 0.00 | 0 | 0 | 89.65 | -8.07 | 19.42 | 0.00 | 0 | 0 | 14.38 | -55.52 | -50.47 | 75.27 | 15.46 | 63.52 |
| 20Q4 (8) | 0.93 | -4.12 | -19.83 | 0.00 | 0 | 0 | 97.52 | 4.08 | 24.09 | 0.00 | 0 | 0 | 32.33 | 16.93 | -0.77 | 65.19 | -1.3 | 41.66 |
| 20Q3 (7) | 0.97 | 34.72 | 3.19 | 0.00 | 0 | 0 | 93.70 | -26.14 | -2.97 | 0.00 | 0 | 0 | 27.65 | -27.6 | -23.3 | 66.05 | -25.52 | 9.16 |
| 20Q2 (6) | 0.72 | -40.5 | -60.44 | 0.00 | 0 | 0 | 126.87 | 69.0 | 154.04 | 0.00 | 0 | 0 | 38.19 | 31.55 | 162.47 | 88.68 | 92.66 | 150.58 |
| 20Q1 (5) | 1.21 | 4.31 | 146.94 | 0.00 | 0 | 0 | 75.07 | -4.48 | -59.92 | 0.00 | 0 | 0 | 29.03 | -10.9 | 73.62 | 46.03 | 0.02 | -73.01 |
| 19Q4 (4) | 1.16 | 23.4 | 0.0 | 0.00 | 0 | 0.0 | 78.59 | -18.62 | 0.0 | 0.00 | 0 | 0.0 | 32.58 | -9.63 | 0.0 | 46.02 | -23.95 | 0.0 |
| 19Q3 (3) | 0.94 | -48.35 | 0.0 | 0.00 | 0 | 0.0 | 96.57 | 93.37 | 0.0 | 0.00 | 0 | 0.0 | 36.05 | 147.77 | 0.0 | 60.51 | 70.98 | 0.0 |
| 19Q2 (2) | 1.82 | 271.43 | 0.0 | 0.00 | 0 | 0.0 | 49.94 | -73.33 | 0.0 | 0.00 | 0 | 0.0 | 14.55 | -12.98 | 0.0 | 35.39 | -79.25 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 187.28 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 16.72 | 0.0 | 0.0 | 170.56 | 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) | 3.16 | -35.77 | 0.00 | 0 | 115.42 | 55.72 | 0.00 | 0 | 46.91 | 75.89 | 68.51 | 44.41 |
| 2022 (9) | 4.92 | 6.26 | 0.00 | 0 | 74.12 | -6.0 | 0.00 | 0 | 26.67 | 161.47 | 47.44 | -30.9 |
| 2021 (8) | 4.63 | 2.89 | 0.00 | 0 | 78.85 | -2.87 | 0.00 | 0 | 10.20 | -69.36 | 68.65 | 43.35 |
| 2020 (7) | 4.50 | 15.09 | 0.00 | 0 | 81.18 | -13.02 | 0.00 | 0 | 33.29 | 17.18 | 47.89 | -26.23 |
| 2019 (6) | 3.91 | -13.3 | 0.00 | 0 | 93.33 | 15.25 | 0.00 | 0 | 28.41 | 187.84 | 64.92 | -8.7 |
| 2018 (5) | 4.51 | 8.67 | 0.00 | 0 | 80.98 | -8.02 | 0.00 | 0 | 9.87 | -71.92 | 71.11 | 1.12 |
| 2017 (4) | 4.15 | -20.65 | 20.94 | 14.87 | 88.04 | 26.11 | 17.43 | -12.94 | 35.15 | 0.06 | 70.32 | 28.56 |
| 2016 (3) | 5.23 | -3.51 | 18.23 | 0 | 69.81 | 3.59 | 20.02 | 0 | 35.13 | 137.69 | 54.70 | 3.97 |
| 2015 (2) | 5.42 | -96.3 | 0.00 | 0 | 67.39 | 2606.43 | 0.00 | 0 | 14.78 | -50.27 | 52.61 | 0 |
| 2014 (1) | 146.43 | 0 | 0.00 | 0 | 2.49 | 0 | 0.00 | 0 | 29.72 | -26.01 | -27.23 | 0 |
