- 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) | 4.74 | -3.66 | 28.46 | 0.00 | 0 | 0 | 19.20 | 3.78 | -22.14 | 0.00 | 0 | 0 | 11.32 | 8.95 | 32.86 | 7.87 | -2.96 | -51.24 |
| 23Q3 (19) | 4.92 | -4.09 | -6.82 | 0.00 | 0 | 0 | 18.50 | 4.28 | 7.31 | 0.00 | 0 | 0 | 10.39 | -11.42 | 9.6 | 8.11 | 34.94 | 4.51 |
| 23Q2 (18) | 5.13 | 39.78 | -24.78 | 0.00 | 0 | 0 | 17.74 | -28.5 | 32.98 | 0.00 | 0 | 0 | 11.73 | -9.7 | 17.07 | 6.01 | -49.11 | 81.57 |
| 23Q1 (17) | 3.67 | -0.54 | -45.22 | 0.00 | 0 | 0 | 24.81 | 0.61 | 82.7 | 0.00 | 0 | 0 | 12.99 | 52.46 | 38.04 | 11.81 | -26.83 | 183.21 |
| 22Q4 (16) | 3.69 | -30.11 | -49.31 | 0.00 | 0 | 0 | 24.66 | 43.04 | 97.28 | 0.00 | 0 | 0 | 8.52 | -10.13 | 29.88 | 16.14 | 107.99 | 172.18 |
| 22Q3 (15) | 5.28 | -22.58 | -29.69 | 0.00 | 0 | 0 | 17.24 | 29.24 | 42.24 | 0.00 | 0 | 0 | 9.48 | -5.39 | 120.98 | 7.76 | 134.44 | -0.89 |
| 22Q2 (14) | 6.82 | 1.79 | -10.26 | 0.00 | 0 | 0 | 13.34 | -1.77 | 11.45 | 0.00 | 0 | 0 | 10.02 | 6.48 | 43.97 | 3.31 | -20.62 | -33.93 |
| 22Q1 (13) | 6.70 | -7.97 | 11.11 | 0.00 | 0 | 0 | 13.58 | 8.64 | -9.95 | 0.00 | 0 | 0 | 9.41 | 43.45 | 8.41 | 4.17 | -29.68 | -34.84 |
| 21Q4 (12) | 7.28 | -3.06 | 29.54 | 0.00 | 0 | 0 | 12.50 | 3.14 | -22.74 | 0.00 | 0 | 0 | 6.56 | 52.91 | -19.01 | 5.93 | -24.27 | -26.61 |
| 21Q3 (11) | 7.51 | -1.18 | 22.11 | 0.00 | 0 | 0 | 12.12 | 1.25 | -18.05 | 0.00 | 0 | 0 | 4.29 | -38.36 | -47.1 | 7.83 | 56.29 | 17.22 |
| 21Q2 (10) | 7.60 | 26.04 | 88.12 | 0.00 | 0 | 0 | 11.97 | -20.62 | -46.8 | 0.00 | 0 | 0 | 6.96 | -19.82 | -33.01 | 5.01 | -21.72 | -58.63 |
| 21Q1 (9) | 6.03 | 7.3 | 8.65 | 0.00 | 0 | 0 | 15.08 | -6.8 | -8.05 | 0.00 | 0 | 0 | 8.68 | 7.16 | -9.77 | 6.40 | -20.79 | -5.6 |
| 20Q4 (8) | 5.62 | -8.62 | -29.93 | 0.00 | 0 | 0 | 16.18 | 9.4 | 42.68 | 0.00 | 0 | 0 | 8.10 | -0.12 | -1.7 | 8.08 | 20.96 | 160.65 |
| 20Q3 (7) | 6.15 | 52.23 | -53.93 | 0.00 | 0 | 0 | 14.79 | -34.27 | 117.18 | 0.00 | 0 | 0 | 8.11 | -21.94 | -7.0 | 6.68 | -44.84 | 451.58 |
| 20Q2 (6) | 4.04 | -27.21 | -55.41 | 0.00 | 0 | 0 | 22.50 | 37.2 | 124.1 | 0.00 | 0 | 0 | 10.39 | 8.0 | -15.87 | 12.11 | 78.61 | 624.24 |
| 20Q1 (5) | 5.55 | -30.8 | 2.4 | 0.00 | 0 | 0 | 16.40 | 44.62 | -2.32 | 0.00 | 0 | 0 | 9.62 | 16.75 | 17.75 | 6.78 | 118.71 | -21.25 |
| 19Q4 (4) | 8.02 | -39.93 | 0.0 | 0.00 | 0 | 0.0 | 11.34 | 66.52 | 0.0 | 0.00 | 0 | 0.0 | 8.24 | -5.5 | 0.0 | 3.10 | 263.16 | 0.0 |
| 19Q3 (3) | 13.35 | 47.35 | 0.0 | 0.00 | 0 | 0.0 | 6.81 | -32.17 | 0.0 | 0.00 | 0 | 0.0 | 8.72 | -29.39 | 0.0 | -1.90 | 17.75 | 0.0 |
| 19Q2 (2) | 9.06 | 67.16 | 0.0 | 0.00 | 0 | 0.0 | 10.04 | -40.2 | 0.0 | 0.00 | 0 | 0.0 | 12.35 | 51.16 | 0.0 | -2.31 | -126.83 | 0.0 |
| 19Q1 (1) | 5.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 16.79 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 8.17 | 0.0 | 0.0 | 8.61 | 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) | 16.36 | -17.42 | 0.00 | 0 | 22.32 | 21.17 | 0.00 | 0 | 8.08 | -5.61 | 14.24 | 44.28 |
| 2022 (9) | 19.81 | -33.41 | 0.00 | 0 | 18.42 | 50.12 | 0.00 | 0 | 8.56 | 34.8 | 9.87 | 66.72 |
| 2021 (8) | 29.75 | 26.76 | 0.00 | 0 | 12.27 | -21.09 | 0.00 | 0 | 6.35 | -21.99 | 5.92 | -20.22 |
| 2020 (7) | 23.47 | -13.71 | 0.00 | 0 | 15.55 | 15.87 | 0.00 | 0 | 8.14 | 24.27 | 7.42 | 8.16 |
| 2019 (6) | 27.20 | 16.69 | 0.00 | 0 | 13.42 | -14.3 | 0.00 | 0 | 6.55 | 48.86 | 6.86 | -39.08 |
| 2018 (5) | 23.31 | 24.52 | 0.00 | 0 | 15.66 | -19.69 | 0.00 | 0 | 4.40 | -41.72 | 11.26 | -5.77 |
| 2017 (4) | 18.72 | 17.0 | 0.00 | 0 | 19.50 | -14.51 | 0.00 | 0 | 7.55 | -5.15 | 11.95 | -19.53 |
| 2016 (3) | 16.00 | 4.1 | 0.00 | 0 | 22.81 | -3.96 | 0.00 | 0 | 7.96 | 56.39 | 14.85 | -20.38 |
| 2015 (2) | 15.37 | 5.27 | 0.00 | 0 | 23.75 | -4.96 | 0.00 | 0 | 5.09 | -0.78 | 18.65 | -6.14 |
| 2014 (1) | 14.60 | 18.22 | 0.00 | 0 | 24.99 | -15.43 | 0.00 | 0 | 5.13 | -4.82 | 19.87 | -17.79 |
