- 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) | 1.24 | 0.81 | 21.57 | 0.00 | 0 | 0 | 73.30 | -1.28 | -18.07 | 0.00 | 0 | 0 | 35.44 | 7.65 | -21.52 | 37.86 | -8.4 | -14.56 |
| 23Q3 (19) | 1.23 | 13.89 | -1.6 | 0.00 | 0 | 0 | 74.25 | -11.61 | 2.22 | 0.00 | 0 | 0 | 32.92 | -12.91 | -10.64 | 41.33 | -10.54 | 15.45 |
| 23Q2 (18) | 1.08 | 13.68 | -23.4 | 0.00 | 0 | 0 | 84.00 | -12.27 | 30.01 | 0.00 | 0 | 0 | 37.80 | -17.66 | 26.93 | 46.20 | -7.3 | 32.64 |
| 23Q1 (17) | 0.95 | -6.86 | -28.57 | 0.00 | 0 | 0 | 95.75 | 7.02 | 40.07 | 0.00 | 0 | 0 | 45.91 | 1.66 | 52.88 | 49.84 | 12.48 | 30.03 |
| 22Q4 (16) | 1.02 | -18.4 | -37.42 | 0.00 | 0 | 0 | 89.47 | 23.17 | 59.91 | 0.00 | 0 | 0 | 45.16 | 22.58 | 89.83 | 44.31 | 23.77 | 37.78 |
| 22Q3 (15) | 1.25 | -11.35 | -23.31 | 0.00 | 0 | 0 | 72.64 | 12.43 | 30.18 | 0.00 | 0 | 0 | 36.84 | 23.71 | 51.54 | 35.80 | 2.78 | 13.69 |
| 22Q2 (14) | 1.41 | 6.02 | -8.44 | 0.00 | 0 | 0 | 64.61 | -5.49 | 9.1 | 0.00 | 0 | 0 | 29.78 | -0.83 | 11.16 | 34.83 | -9.13 | 7.43 |
| 22Q1 (13) | 1.33 | -18.4 | -13.64 | 0.00 | 0 | 0 | 68.36 | 22.18 | 15.81 | 0.00 | 0 | 0 | 30.03 | 26.23 | 7.44 | 38.33 | 19.19 | 23.29 |
| 21Q4 (12) | 1.63 | 0.0 | -1.21 | 0.00 | 0 | 0 | 55.95 | 0.27 | 1.41 | 0.00 | 0 | 0 | 23.79 | -2.14 | -18.72 | 32.16 | 2.13 | 24.17 |
| 21Q3 (11) | 1.63 | 5.84 | 15.6 | 0.00 | 0 | 0 | 55.80 | -5.78 | -13.43 | 0.00 | 0 | 0 | 24.31 | -9.26 | -30.96 | 31.49 | -2.87 | 7.66 |
| 21Q2 (10) | 1.54 | 0.0 | 2.67 | 0.00 | 0 | 0 | 59.22 | 0.32 | -2.45 | 0.00 | 0 | 0 | 26.79 | -4.15 | -13.16 | 32.42 | 4.28 | 8.54 |
| 21Q1 (9) | 1.54 | -6.67 | 31.62 | 0.00 | 0 | 0 | 59.03 | 7.0 | -23.79 | 0.00 | 0 | 0 | 27.95 | -4.51 | -28.75 | 31.09 | 20.04 | -18.66 |
| 20Q4 (8) | 1.65 | 17.02 | 7.84 | 0.00 | 0 | 0 | 55.17 | -14.41 | -7.15 | 0.00 | 0 | 0 | 29.27 | -16.87 | -3.3 | 25.90 | -11.45 | -11.15 |
| 20Q3 (7) | 1.41 | -6.0 | -6.62 | 0.00 | 0 | 0 | 64.46 | 6.18 | 6.85 | 0.00 | 0 | 0 | 35.21 | 14.13 | 18.35 | 29.25 | -2.08 | -4.35 |
| 20Q2 (6) | 1.50 | 28.21 | 11.94 | 0.00 | 0 | 0 | 60.71 | -21.62 | -10.9 | 0.00 | 0 | 0 | 30.85 | -21.36 | -6.29 | 29.87 | -21.85 | -15.19 |
| 20Q1 (5) | 1.17 | -23.53 | -3.31 | 0.00 | 0 | 0 | 77.46 | 30.36 | 3.31 | 0.00 | 0 | 0 | 39.23 | 29.6 | 3.07 | 38.22 | 31.11 | 3.52 |
| 19Q4 (4) | 1.53 | 1.32 | 0.0 | 0.00 | 0 | 0.0 | 59.42 | -1.51 | 0.0 | 0.00 | 0 | 0.0 | 30.27 | 1.75 | 0.0 | 29.15 | -4.68 | 0.0 |
| 19Q3 (3) | 1.51 | 12.69 | 0.0 | 0.00 | 0 | 0.0 | 60.33 | -11.46 | 0.0 | 0.00 | 0 | 0.0 | 29.75 | -9.63 | 0.0 | 30.58 | -13.17 | 0.0 |
| 19Q2 (2) | 1.34 | 10.74 | 0.0 | 0.00 | 0 | 0.0 | 68.14 | -9.12 | 0.0 | 0.00 | 0 | 0.0 | 32.92 | -13.5 | 0.0 | 35.22 | -4.6 | 0.0 |
| 19Q1 (1) | 1.21 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 74.98 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 38.06 | 0.0 | 0.0 | 36.92 | 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) | 3.37 | -40.77 | 0.00 | 0 | 108.21 | 68.58 | 0.00 | 0 | 52.46 | 73.82 | 55.75 | 63.97 |
| 2022 (9) | 5.69 | -6.11 | 0.00 | 0 | 64.19 | 6.49 | 0.00 | 0 | 30.18 | 8.29 | 34.00 | 4.91 |
| 2021 (8) | 6.06 | 9.78 | 0.00 | 0 | 60.28 | -8.89 | 0.00 | 0 | 27.87 | -19.03 | 32.41 | 2.11 |
| 2020 (7) | 5.52 | 3.95 | 0.00 | 0 | 66.16 | -3.73 | 0.00 | 0 | 34.42 | -5.6 | 31.74 | -1.61 |
| 2019 (6) | 5.31 | 2.31 | 0.00 | 0 | 68.72 | -2.28 | 0.00 | 0 | 36.46 | -5.74 | 32.26 | 1.93 |
| 2018 (5) | 5.19 | -3.17 | 0.00 | 0 | 70.32 | 3.2 | 0.00 | 0 | 38.68 | -3.4 | 31.65 | 12.63 |
| 2017 (4) | 5.36 | -2.01 | 0.00 | 0 | 68.14 | 2.02 | 0.00 | 0 | 40.04 | -7.76 | 28.10 | 20.19 |
| 2016 (3) | 5.47 | -1.62 | 0.00 | 0 | 66.79 | 1.8 | 0.00 | 0 | 43.41 | -0.28 | 23.38 | 5.89 |
| 2015 (2) | 5.56 | -0.89 | 0.00 | 0 | 65.61 | 0.88 | 0.00 | 0 | 43.53 | 9.07 | 22.08 | -12.14 |
| 2014 (1) | 5.61 | 3.12 | 0.00 | 0 | 65.04 | -3.01 | 0.00 | 0 | 39.91 | 5.89 | 25.13 | -14.44 |
