- 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) | 2.34 | 11.43 | -2.5 | 0.31 | 19.23 | 40.91 | 38.84 | -10.45 | 2.56 | 297.44 | -15.35 | -28.48 | 3.50 | 21.95 | 19.45 | 332.79 | -15.08 | -26.18 |
| 23Q3 (19) | 2.10 | 0.48 | -32.04 | 0.26 | -16.13 | -53.57 | 43.37 | -0.62 | 47.17 | 351.38 | 20.51 | 115.86 | 2.87 | 87.58 | 18.11 | 391.88 | 17.44 | 106.45 |
| 23Q2 (18) | 2.09 | 34.84 | -49.39 | 0.31 | 29.17 | -61.25 | 43.64 | -25.91 | 98.0 | 291.58 | -23.77 | 155.91 | 1.53 | 14.18 | -58.65 | 333.68 | -24.17 | 152.25 |
| 23Q1 (17) | 1.55 | -35.42 | -89.92 | 0.24 | 9.09 | -90.16 | 58.90 | 55.53 | 894.93 | 382.49 | -8.03 | 924.34 | 1.34 | -54.27 | -66.58 | 440.04 | -2.39 | 1021.12 |
| 22Q4 (16) | 2.40 | -22.33 | -86.18 | 0.22 | -60.71 | 0 | 37.87 | 28.5 | 622.71 | 415.87 | 155.48 | 0 | 2.93 | 20.58 | 62.78 | 450.81 | 137.49 | 13004.94 |
| 22Q3 (15) | 3.09 | -25.18 | -85.12 | 0.56 | -30.0 | 0 | 29.47 | 33.71 | 572.83 | 162.78 | 42.86 | 0 | 2.43 | -34.32 | 247.14 | 189.82 | 43.5 | 5058.15 |
| 22Q2 (14) | 4.13 | -73.15 | -90.25 | 0.80 | -67.21 | 0 | 22.04 | 272.3 | 925.12 | 113.94 | 205.14 | 0 | 3.70 | -7.73 | 311.11 | 132.28 | 237.02 | 10482.4 |
| 22Q1 (13) | 15.38 | -11.46 | -71.01 | 2.44 | 0 | 0 | 5.92 | 12.98 | 246.2 | 37.34 | 0 | 0 | 4.01 | 122.78 | 125.28 | 39.25 | 1040.99 | 65516.67 |
| 21Q4 (12) | 17.37 | -16.37 | -29.13 | 0.00 | 0 | 0 | 5.24 | 19.63 | 41.24 | 0.00 | 0 | 0 | 1.80 | 157.14 | 26.76 | 3.44 | -6.52 | 49.57 |
| 21Q3 (11) | 20.77 | -50.96 | 42.75 | 0.00 | 0 | 0 | 4.38 | 103.72 | -30.03 | 0.00 | 0 | 0 | 0.70 | -22.22 | 9.37 | 3.68 | 194.4 | -34.4 |
| 21Q2 (10) | 42.35 | -20.18 | 203.37 | 0.00 | 0 | -100.0 | 2.15 | 25.73 | -67.02 | 0.00 | 0 | -100.0 | 0.90 | -49.44 | 15.38 | 1.25 | 2183.33 | -86.56 |
| 21Q1 (9) | 53.06 | 116.48 | 71.05 | 0.00 | 0 | -100.0 | 1.71 | -53.91 | -41.64 | 0.00 | 0 | -100.0 | 1.78 | 25.35 | 143.84 | -0.06 | -102.61 | -101.23 |
| 20Q4 (8) | 24.51 | 68.45 | -81.31 | 0.00 | 0 | 0 | 3.71 | -40.73 | 437.68 | 0.00 | 0 | 0 | 1.42 | 121.87 | 189.8 | 2.30 | -59.0 | 995.24 |
| 20Q3 (7) | 14.55 | 4.23 | -96.46 | 0.00 | -100.0 | 0 | 6.26 | -3.99 | 2745.45 | 0.00 | -100.0 | 0 | 0.64 | -17.95 | 8.47 | 5.61 | -39.68 | 1658.33 |
| 20Q2 (6) | 13.96 | -55.0 | -95.14 | 25.56 | -25.24 | 0 | 6.52 | 122.53 | 1937.5 | 3.56 | 33.83 | 0 | 0.78 | 6.85 | 90.24 | 9.30 | 91.36 | 9400.0 |
| 20Q1 (5) | 31.02 | -76.34 | 81.09 | 34.19 | 0 | 0 | 2.93 | 324.64 | -44.82 | 2.66 | 0 | 0 | 0.73 | 48.98 | -80.59 | 4.86 | 2214.29 | 213.55 |
| 19Q4 (4) | 131.13 | -68.07 | 0.0 | 0.00 | 0 | 0.0 | 0.69 | 213.64 | 0.0 | 0.00 | 0 | 0.0 | 0.49 | -16.95 | 0.0 | 0.21 | 158.33 | 0.0 |
| 19Q3 (3) | 410.71 | 42.89 | 0.0 | 0.00 | 0 | 0.0 | 0.22 | -31.25 | 0.0 | 0.00 | 0 | 0.0 | 0.59 | 43.9 | 0.0 | -0.36 | -260.0 | 0.0 |
| 19Q2 (2) | 287.43 | 1577.93 | 0.0 | 0.00 | 0 | 0.0 | 0.32 | -93.97 | 0.0 | 0.00 | 0 | 0.0 | 0.41 | -89.1 | 0.0 | -0.10 | -106.45 | 0.0 |
| 19Q1 (1) | 17.13 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 5.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 3.76 | 0.0 | 0.0 | 1.55 | 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) | 8.01 | -48.55 | 1.06 | -54.7 | 45.58 | 94.45 | 342.89 | 119.38 | 2.36 | 63.89 | 386.12 | 116.57 |
| 2022 (9) | 15.57 | -85.5 | 2.34 | 0 | 23.44 | 589.41 | 156.30 | 0 | 1.44 | -29.76 | 178.29 | 13106.67 |
| 2021 (8) | 107.36 | -48.96 | 0.00 | 0 | 3.40 | 95.4 | 0.00 | 0 | 2.05 | 45.39 | 1.35 | 321.88 |
| 2020 (7) | 210.34 | 216.16 | 0.00 | 0 | 1.74 | -68.31 | 0.00 | 0 | 1.41 | -65.1 | 0.32 | -77.93 |
| 2019 (6) | 66.53 | 66.95 | 0.00 | 0 | 5.49 | -40.07 | 0.00 | 0 | 4.04 | -30.34 | 1.45 | -56.85 |
| 2018 (5) | 39.85 | -2.92 | 0.00 | 0 | 9.16 | 3.04 | 0.00 | 0 | 5.80 | -17.26 | 3.36 | 78.72 |
| 2017 (4) | 41.05 | -54.19 | 0.00 | 0 | 8.89 | 118.43 | 0.00 | 0 | 7.01 | 27.22 | 1.88 | 0 |
| 2016 (3) | 89.60 | -92.49 | 0.00 | 0 | 4.07 | 1212.9 | 0.00 | 0 | 5.51 | 166.18 | -1.43 | 0 |
| 2015 (2) | 1193.82 | 164.97 | 0.00 | 0 | 0.31 | -61.73 | 0.00 | 0 | 2.07 | 18.29 | -1.76 | 0 |
| 2014 (1) | 450.55 | 63.28 | 0.00 | 0 | 0.81 | -38.64 | 0.00 | 0 | 1.75 | 25.9 | -0.94 | 0 |
