- 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) | 1.74 | 53.98 | -48.52 | 0.01 | 0.0 | -66.67 | 52.19 | -34.94 | 93.94 | 7147.39 | -36.17 | 110.81 | 183.61 | -16.37 | 129.6 | 7015.97 | -36.56 | 110.22 |
| 23Q3 (19) | 1.13 | 370.83 | -72.1 | 0.01 | 0 | -75.0 | 80.22 | -78.5 | 257.17 | 11197.90 | -88.3 | 336.33 | 219.54 | -85.67 | 239.37 | 11058.50 | -88.3 | 338.11 |
| 23Q2 (18) | 0.24 | -91.34 | -89.09 | 0.00 | -100.0 | -100.0 | 373.10 | 1037.85 | 801.64 | 95687.30 | 1449.92 | 6726.03 | 1532.55 | 1122.81 | 2973.71 | 94527.80 | 1454.43 | 6684.41 |
| 23Q1 (17) | 2.77 | -18.05 | -26.72 | 0.01 | -66.67 | -94.74 | 32.79 | 21.85 | 36.23 | 6173.71 | 82.09 | 1180.11 | 125.33 | 56.72 | 403.13 | 6081.18 | 82.21 | 1163.12 |
| 22Q4 (16) | 3.38 | -16.54 | 120.92 | 0.03 | -25.0 | -25.0 | 26.91 | 19.81 | -54.74 | 3390.51 | 32.11 | 54.58 | 79.97 | 23.62 | -37.09 | 3337.45 | 32.22 | 57.0 |
| 22Q3 (15) | 4.05 | 84.09 | 16.38 | 0.04 | -33.33 | 0.0 | 22.46 | -45.72 | -14.21 | 2566.38 | 83.08 | -0.43 | 64.69 | 29.74 | -60.92 | 2524.15 | 81.16 | 3.53 |
| 22Q2 (14) | 2.20 | -41.8 | -81.59 | 0.06 | -68.42 | -60.0 | 41.38 | 71.92 | 443.04 | 1401.80 | 190.66 | 133.31 | 49.86 | 100.16 | -0.04 | 1393.31 | 189.4 | 149.44 |
| 22Q1 (13) | 3.78 | 147.06 | -46.08 | 0.19 | 375.0 | 46.15 | 24.07 | -59.51 | 85.3 | 482.28 | -78.01 | -28.72 | 24.91 | -80.4 | -60.42 | 481.44 | -77.35 | -23.17 |
| 21Q4 (12) | 1.53 | -56.03 | -90.93 | 0.04 | 0.0 | -86.67 | 59.45 | 127.08 | 1000.93 | 2193.36 | -14.9 | 619.42 | 127.12 | -23.21 | 435.24 | 2125.70 | -12.81 | 641.9 |
| 21Q3 (11) | 3.48 | -70.88 | -36.61 | 0.04 | -73.33 | 33.33 | 26.18 | 243.57 | 57.9 | 2577.48 | 328.98 | -10.31 | 165.55 | 231.9 | -8.57 | 2438.10 | 336.48 | -10.01 |
| 21Q2 (10) | 11.95 | 70.47 | -90.25 | 0.15 | 15.38 | -64.29 | 7.62 | -41.34 | 929.73 | 600.84 | -11.19 | 177.29 | 49.88 | -20.74 | 350.59 | 558.58 | -10.86 | 170.7 |
| 21Q1 (9) | 7.01 | -58.45 | 164.53 | 0.13 | -56.67 | 1200.0 | 12.99 | 140.56 | -62.21 | 676.56 | 121.91 | -90.97 | 62.93 | 164.97 | -82.13 | 626.62 | 118.7 | -91.27 |
| 20Q4 (8) | 16.87 | 207.29 | 138.95 | 0.30 | 900.0 | 650.0 | 5.40 | -67.43 | -58.07 | 304.88 | -89.39 | -85.87 | 23.75 | -86.88 | -77.75 | 286.52 | -89.42 | -86.12 |
| 20Q3 (7) | 5.49 | -95.52 | 258.82 | 0.03 | -92.86 | 50.0 | 16.58 | 2140.54 | -72.17 | 2873.76 | 1226.27 | -48.73 | 181.07 | 1535.68 | -37.52 | 2709.27 | 1212.95 | -49.6 |
| 20Q2 (6) | 122.62 | 4527.17 | 3708.07 | 0.42 | 4100.0 | 950.0 | 0.74 | -97.85 | -97.38 | 216.68 | -97.11 | -89.75 | 11.07 | -96.86 | -89.42 | 206.35 | -97.12 | -89.87 |
| 20Q1 (5) | 2.65 | -62.46 | 636.11 | 0.01 | -75.0 | 0 | 34.37 | 166.85 | -86.54 | 7494.66 | 247.35 | -67.19 | 352.08 | 229.79 | -66.7 | 7176.95 | 247.75 | -67.44 |
| 19Q4 (4) | 7.06 | 361.44 | 0.0 | 0.04 | 100.0 | 0.0 | 12.88 | -78.38 | 0.0 | 2157.68 | -61.51 | 0.0 | 106.76 | -63.16 | 0.0 | 2063.80 | -61.61 | 0.0 |
| 19Q3 (3) | 1.53 | -52.48 | 0.0 | 0.02 | -50.0 | 0.0 | 59.57 | 110.72 | 0.0 | 5605.44 | 165.26 | 0.0 | 289.82 | 176.97 | 0.0 | 5375.19 | 163.9 | 0.0 |
| 19Q2 (2) | 3.22 | 794.44 | 0.0 | 0.04 | 0 | 0.0 | 28.27 | -88.93 | 0.0 | 2113.22 | -90.75 | 0.0 | 104.64 | -90.1 | 0.0 | 2036.84 | -90.76 | 0.0 |
| 19Q1 (1) | 0.36 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 255.30 | 0.0 | 0.0 | 22840.80 | 0.0 | 0.0 | 1057.23 | 0.0 | 0.0 | 22038.90 | 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) | 5.42 | -57.09 | 0.04 | -85.71 | 67.36 | 133.08 | 10042.30 | 681.49 | 275.57 | 410.13 | 9834.10 | 680.54 |
| 2022 (9) | 12.63 | 1.94 | 0.28 | -24.32 | 28.90 | -1.9 | 1285.02 | 28.74 | 54.02 | -29.34 | 1259.91 | 32.46 |
| 2021 (8) | 12.39 | -82.57 | 0.37 | -49.32 | 29.46 | 474.27 | 998.16 | 99.93 | 76.45 | 121.59 | 951.17 | 102.43 |
| 2020 (7) | 71.10 | 564.49 | 0.73 | 563.64 | 5.13 | -84.96 | 499.25 | -85.39 | 34.50 | -79.94 | 469.88 | -85.67 |
| 2019 (6) | 10.70 | 248.53 | 0.11 | 175.0 | 34.11 | -71.29 | 3416.28 | -61.74 | 172.00 | -49.89 | 3278.40 | -62.34 |
| 2018 (5) | 3.07 | -80.14 | 0.04 | -77.78 | 118.82 | 403.26 | 8930.10 | 334.47 | 343.26 | 254.42 | 8705.66 | 339.2 |
| 2017 (4) | 15.46 | -2.52 | 0.18 | 100.0 | 23.61 | 2.61 | 2055.38 | -47.14 | 96.85 | -66.06 | 1982.15 | -45.34 |
| 2016 (3) | 15.86 | -73.29 | 0.09 | -57.14 | 23.01 | 274.15 | 3888.70 | 121.76 | 285.36 | 61.94 | 3626.34 | 129.01 |
| 2015 (2) | 59.38 | 485.02 | 0.21 | 90.91 | 6.15 | -82.89 | 1753.55 | -44.83 | 176.21 | -67.31 | 1583.48 | -40.81 |
| 2014 (1) | 10.15 | -80.42 | 0.11 | -86.42 | 35.95 | 410.65 | 3178.37 | 606.85 | 539.00 | 673.31 | 2675.32 | 591.3 |
