- 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) | 1.12 | -18.84 | -15.79 | 0.00 | 0 | 0 | 81.35 | 23.35 | 18.69 | 0.00 | 0 | 0 | 47.88 | -3.68 | 88.8 | 33.47 | 106.22 | -22.49 |
| 23Q3 (19) | 1.38 | -6.12 | -12.1 | 0.00 | 0 | 0 | 65.95 | 6.7 | 13.55 | 0.00 | 0 | 0 | 49.71 | 33.09 | 96.79 | 16.23 | -33.67 | -50.53 |
| 23Q2 (18) | 1.47 | 15.75 | -5.77 | 0.00 | 0 | 0 | 61.81 | -13.96 | 6.02 | 0.00 | 0 | 0 | 37.35 | 15.92 | 47.34 | 24.47 | -38.24 | -25.76 |
| 23Q1 (17) | 1.27 | -4.51 | -29.83 | 0.00 | 0 | 0 | 71.84 | 4.81 | 42.85 | 0.00 | 0 | 0 | 32.22 | 27.05 | 48.89 | 39.62 | -8.24 | 38.29 |
| 22Q4 (16) | 1.33 | -15.29 | -48.25 | 0.00 | 0 | 0 | 68.54 | 18.01 | 93.4 | 0.00 | 0 | 0 | 25.36 | 0.4 | 68.17 | 43.18 | 31.61 | 112.08 |
| 22Q3 (15) | 1.57 | 0.64 | -5.42 | 0.00 | 0 | 0 | 58.08 | -0.38 | 6.12 | 0.00 | 0 | 0 | 25.26 | -0.36 | 37.58 | 32.81 | -0.46 | -9.79 |
| 22Q2 (14) | 1.56 | -13.81 | -9.83 | 0.00 | 0 | 0 | 58.30 | 15.93 | 10.92 | 0.00 | 0 | 0 | 25.35 | 17.14 | 33.14 | 32.96 | 15.04 | -1.67 |
| 22Q1 (13) | 1.81 | -29.57 | -2.16 | 0.00 | 0 | 0 | 50.29 | 41.9 | 2.07 | 0.00 | 0 | 0 | 21.64 | 43.5 | 12.53 | 28.65 | 40.72 | -4.63 |
| 21Q4 (12) | 2.57 | 54.82 | 34.55 | 0.00 | 0 | 0 | 35.44 | -35.25 | -25.67 | 0.00 | 0 | 0 | 15.08 | -17.86 | -20.25 | 20.36 | -44.02 | -29.23 |
| 21Q3 (11) | 1.66 | -4.05 | -22.07 | 0.00 | 0 | 0 | 54.73 | 4.13 | 28.14 | 0.00 | 0 | 0 | 18.36 | -3.57 | 4.32 | 36.37 | 8.5 | 44.84 |
| 21Q2 (10) | 1.73 | -6.49 | -14.78 | 0.00 | 0 | -100.0 | 52.56 | 6.68 | 17.19 | 0.00 | 0 | -100.0 | 19.04 | -0.99 | 0.9 | 33.52 | 11.58 | 22.11 |
| 21Q1 (9) | 1.85 | -3.14 | 1.65 | 0.00 | 0 | 0 | 49.27 | 3.33 | -1.64 | 0.00 | 0 | 0 | 19.23 | 1.69 | -2.34 | 30.04 | 4.41 | -1.18 |
| 20Q4 (8) | 1.91 | -10.33 | 9.77 | 0.00 | 0 | -100.0 | 47.68 | 11.64 | -8.61 | 0.00 | 0 | -100.0 | 18.91 | 7.44 | 2.49 | 28.77 | 14.58 | -18.06 |
| 20Q3 (7) | 2.13 | 4.93 | 26.04 | 0.00 | -100.0 | 0 | 42.71 | -4.77 | -20.89 | 0.00 | -100.0 | 0 | 17.60 | -6.73 | -4.81 | 25.11 | -8.52 | -29.25 |
| 20Q2 (6) | 2.03 | 11.54 | 9.73 | 61.99 | 0 | 0 | 44.85 | -10.46 | -8.69 | 1.47 | 0 | 0 | 18.87 | -4.16 | -0.21 | 27.45 | -9.7 | -9.14 |
| 20Q1 (5) | 1.82 | 4.6 | 4.6 | 0.00 | -100.0 | 0 | 50.09 | -3.99 | -4.04 | 0.00 | -100.0 | 0 | 19.69 | 6.72 | 0.41 | 30.40 | -13.41 | -6.75 |
| 19Q4 (4) | 1.74 | 2.96 | 0.0 | 65.88 | 0 | 0.0 | 52.17 | -3.37 | 0.0 | 1.38 | 0 | 0.0 | 18.45 | -0.22 | 0.0 | 35.11 | -1.07 | 0.0 |
| 19Q3 (3) | 1.69 | -8.65 | 0.0 | 0.00 | 0 | 0.0 | 53.99 | 9.91 | 0.0 | 0.00 | 0 | 0.0 | 18.49 | -2.22 | 0.0 | 35.49 | 17.48 | 0.0 |
| 19Q2 (2) | 1.85 | 6.32 | 0.0 | 0.00 | 0 | 0.0 | 49.12 | -5.9 | 0.0 | 0.00 | 0 | 0.0 | 18.91 | -3.57 | 0.0 | 30.21 | -7.33 | 0.0 |
| 19Q1 (1) | 1.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 52.20 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 19.61 | 0.0 | 0.0 | 32.60 | 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) | 4.31 | -46.13 | 0.00 | 0 | 84.68 | 85.5 | 0.00 | 0 | 37.11 | 84.72 | 47.57 | 86.11 |
| 2022 (9) | 8.00 | 22.14 | 0.00 | 0 | 45.65 | -18.13 | 0.00 | 0 | 20.09 | -20.06 | 25.56 | -16.55 |
| 2021 (8) | 6.55 | -14.71 | 0.00 | 0 | 55.76 | 17.34 | 0.00 | 0 | 25.13 | 26.92 | 30.63 | 10.5 |
| 2020 (7) | 7.68 | 3.09 | 0.00 | 0 | 47.52 | -3.04 | 0.00 | 0 | 19.80 | 3.13 | 27.72 | -7.01 |
| 2019 (6) | 7.45 | 0.27 | 0.00 | 0 | 49.01 | -0.26 | 0.00 | 0 | 19.20 | -4.71 | 29.81 | 2.83 |
| 2018 (5) | 7.43 | -0.13 | 0.00 | 0 | 49.14 | 0.16 | 0.00 | 0 | 20.15 | -6.15 | 28.99 | 5.11 |
| 2017 (4) | 7.44 | -11.22 | 0.00 | 0 | 49.06 | 12.6 | 0.00 | 0 | 21.47 | -2.59 | 27.58 | 28.1 |
| 2016 (3) | 8.38 | -23.89 | 0.00 | 0 | 43.57 | 31.39 | 0.00 | 0 | 22.04 | 6.47 | 21.53 | 72.79 |
| 2015 (2) | 11.01 | -16.15 | 0.00 | 0 | 33.16 | 19.32 | 0.00 | 0 | 20.70 | -1.52 | 12.46 | 84.05 |
| 2014 (1) | 13.13 | -1.5 | 0.00 | 0 | 27.79 | 1.5 | 0.00 | 0 | 21.02 | 0.77 | 6.77 | 3.83 |
