- 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) | 15.00 | 57.56 | -26.29 | 119334.00 | 6.11 | 0 | 6.07 | -36.51 | 35.79 | 0.00 | 0 | 0 | 10.33 | -23.88 | 15.55 | -4.26 | -6.23 | 4.7 |
| 23Q3 (19) | 9.52 | -19.8 | -33.0 | 112458.00 | 0 | 0 | 9.56 | 24.64 | 49.38 | 0.00 | 0 | 0 | 13.57 | 4.38 | -11.42 | -4.01 | 24.77 | 55.04 |
| 23Q2 (18) | 11.87 | -37.06 | 33.97 | 0.00 | 0 | 0 | 7.67 | 58.8 | -25.32 | 0.00 | 0 | 0 | 13.00 | 39.63 | -33.81 | -5.33 | -18.71 | 43.12 |
| 23Q1 (17) | 18.86 | -7.32 | -6.63 | 0.00 | 0 | 0 | 4.83 | 8.05 | 7.33 | 0.00 | 0 | 0 | 9.31 | 4.14 | 33.96 | -4.49 | -0.45 | -84.02 |
| 22Q4 (16) | 20.35 | 43.21 | 33.44 | 0.00 | 0 | 0 | 4.47 | -30.16 | -25.13 | 0.00 | 0 | 0 | 8.94 | -41.64 | -21.65 | -4.47 | 49.89 | 17.83 |
| 22Q3 (15) | 14.21 | 60.38 | 13.32 | 0.00 | 0 | 0 | 6.40 | -37.68 | -11.85 | 0.00 | 0 | 0 | 15.32 | -22.0 | 0.99 | -8.92 | 4.8 | -12.77 |
| 22Q2 (14) | 8.86 | -56.14 | -38.6 | 0.00 | 0 | 0 | 10.27 | 128.22 | 62.76 | 0.00 | 0 | 0 | 19.64 | 182.59 | 52.72 | -9.37 | -284.02 | -43.05 |
| 22Q1 (13) | 20.20 | 32.46 | 2.23 | 0.00 | 0 | 0 | 4.50 | -24.62 | -2.17 | 0.00 | 0 | 0 | 6.95 | -39.09 | 11.02 | -2.44 | 55.15 | -46.99 |
| 21Q4 (12) | 15.25 | 21.61 | -15.93 | 0.00 | 0 | 0 | 5.97 | -17.77 | 18.92 | 0.00 | 0 | 0 | 11.41 | -24.79 | 90.17 | -5.44 | 31.23 | -449.49 |
| 21Q3 (11) | 12.54 | -13.1 | -18.89 | 0.00 | 0 | 0 | 7.26 | 15.06 | 23.26 | 0.00 | 0 | 0 | 15.17 | 17.96 | 50.2 | -7.91 | -20.76 | -87.44 |
| 21Q2 (10) | 14.43 | -26.97 | 38.62 | 0.00 | 0 | -100.0 | 6.31 | 37.17 | -27.8 | 0.00 | 0 | 0 | 12.86 | 105.43 | 5.24 | -6.55 | -294.58 | -88.22 |
| 21Q1 (9) | 19.76 | 8.93 | 97.6 | 0.00 | 0 | -100.0 | 4.60 | -8.37 | -49.45 | 0.00 | 0 | 0 | 6.26 | 4.33 | -40.15 | -1.66 | -67.68 | -21.17 |
| 20Q4 (8) | 18.14 | 17.34 | 137.75 | 0.00 | 0 | 0 | 5.02 | -14.77 | -57.92 | 0.00 | 0 | 0 | 6.00 | -40.59 | -52.83 | -0.99 | 76.54 | -25.32 |
| 20Q3 (7) | 15.46 | 48.51 | 134.95 | 0.00 | -100.0 | 0 | 5.89 | -32.61 | -57.38 | 0.00 | 0 | 0 | 10.10 | -17.35 | -34.67 | -4.22 | -21.26 | -157.32 |
| 20Q2 (6) | 10.41 | 4.1 | 19.11 | 171718.00 | -1.91 | 0 | 8.74 | -3.96 | -16.04 | 0.00 | 0 | 0 | 12.22 | 16.83 | -2.63 | -3.48 | -154.01 | -63.38 |
| 20Q1 (5) | 10.00 | 31.06 | -0.3 | 175056.00 | 0 | 0 | 9.10 | -23.72 | 0.33 | 0.00 | 0 | 0 | 10.46 | -17.77 | -26.13 | -1.37 | -73.42 | 73.08 |
| 19Q4 (4) | 7.63 | 15.96 | 0.0 | 0.00 | 0 | 0.0 | 11.93 | -13.68 | 0.0 | 0.00 | 0 | 0.0 | 12.72 | -17.72 | 0.0 | -0.79 | 51.83 | 0.0 |
| 19Q3 (3) | 6.58 | -24.71 | 0.0 | 0.00 | 0 | 0.0 | 13.82 | 32.76 | 0.0 | 0.00 | 0 | 0.0 | 15.46 | 23.19 | 0.0 | -1.64 | 23.0 | 0.0 |
| 19Q2 (2) | 8.74 | -12.86 | 0.0 | 0.00 | 0 | 0.0 | 10.41 | 14.77 | 0.0 | 0.00 | 0 | 0.0 | 12.55 | -11.37 | 0.0 | -2.13 | 58.15 | 0.0 |
| 19Q1 (1) | 10.03 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 9.07 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 14.16 | 0.0 | 0.0 | -5.09 | 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) | 93.43 | 37.09 | 0.00 | 0 | 3.91 | -27.05 | 0.00 | 0 | 7.39 | 0.82 | -3.48 | 0 |
| 2022 (9) | 68.15 | -1.17 | 0.00 | 0 | 5.36 | 1.32 | 0.00 | 0 | 7.33 | 72.88 | -1.97 | 0 |
| 2021 (8) | 68.96 | -0.76 | 0.00 | 0 | 5.29 | 0.76 | 0.00 | 0 | 4.24 | -6.19 | 1.05 | 43.84 |
| 2020 (7) | 69.49 | 47.04 | 0.00 | 0 | 5.25 | -31.99 | 0.00 | 0 | 4.52 | -63.78 | 0.73 | 0 |
| 2019 (6) | 47.26 | 40.95 | 0.00 | 0 | 7.72 | -29.11 | 0.00 | 0 | 12.48 | -25.54 | -4.76 | 0 |
| 2018 (5) | 33.53 | -23.2 | 0.00 | 0 | 10.89 | 30.26 | 0.00 | 0 | 16.76 | 21.19 | -5.87 | 0 |
| 2017 (4) | 43.66 | -28.65 | 21552.30 | 99.85 | 8.36 | 40.27 | 0.02 | -33.33 | 13.83 | -12.91 | -5.46 | 0 |
| 2016 (3) | 61.19 | -21.75 | 10784.50 | 11.25 | 5.96 | 27.62 | 0.03 | -25.0 | 15.88 | 12.31 | -9.88 | 0 |
| 2015 (2) | 78.20 | -26.52 | 9693.76 | -19.61 | 4.67 | 36.15 | 0.04 | 33.33 | 14.14 | 18.33 | -9.44 | 0 |
| 2014 (1) | 106.42 | 60.17 | 12058.20 | -16.78 | 3.43 | -37.52 | 0.03 | 0.0 | 11.95 | -47.54 | -8.49 | 0 |
