- 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) | 1809.79 | 34.52 | -47.51 | 0.00 | 0 | 0 | 0.05 | -28.57 | 66.67 | 0.00 | 0 | 0 | 6.56 | 100.0 | -23.09 | -6.51 | -102.17 | 23.5 |
| 23Q3 (19) | 1345.39 | -27.0 | -60.31 | 0.00 | 0 | 0 | 0.07 | 40.0 | 133.33 | 0.00 | 0 | 0 | 3.28 | -36.06 | -60.95 | -3.22 | 36.61 | 61.58 |
| 23Q2 (18) | 1842.96 | -53.52 | 16.37 | 0.00 | 0 | 0 | 0.05 | 150.0 | -16.67 | 0.00 | 0 | 0 | 5.13 | -21.2 | -54.68 | -5.08 | 21.73 | 54.88 |
| 23Q1 (17) | 3964.89 | 15.0 | 141.22 | 0.00 | 0 | 0 | 0.02 | -33.33 | -66.67 | 0.00 | 0 | 0 | 6.51 | -23.68 | -31.55 | -6.49 | 23.74 | 31.4 |
| 22Q4 (16) | 3447.88 | 1.71 | 89.4 | 0.00 | 0 | 0 | 0.03 | 0.0 | -40.0 | 0.00 | 0 | 0 | 8.53 | 1.55 | 30.43 | -8.51 | -1.55 | -31.12 |
| 22Q3 (15) | 3390.00 | 114.06 | 532.58 | 0.00 | 0 | 0 | 0.03 | -50.0 | -82.35 | 0.00 | 0 | 0 | 8.40 | -25.8 | -4.44 | -8.38 | 25.58 | 2.78 |
| 22Q2 (14) | 1583.68 | -3.65 | 141.12 | 0.00 | 0 | 0 | 0.06 | 0.0 | -57.14 | 0.00 | 0 | 0 | 11.32 | 19.03 | 30.87 | -11.26 | -19.03 | -32.31 |
| 22Q1 (13) | 1643.69 | -9.71 | -61.47 | 0.00 | 0 | 0 | 0.06 | 20.0 | 200.0 | 0.00 | 0 | 0 | 9.51 | 45.41 | -2.16 | -9.46 | -45.76 | 2.47 |
| 21Q4 (12) | 1820.41 | 239.69 | -93.96 | 0.00 | 0 | 0 | 0.05 | -70.59 | 0 | 0.00 | 0 | 0 | 6.54 | -25.6 | -17.32 | -6.49 | 24.71 | 17.95 |
| 21Q3 (11) | 535.90 | -18.41 | -98.06 | 0.00 | 0 | 0 | 0.17 | 21.43 | 0 | 0.00 | 0 | 0 | 8.79 | 1.62 | 21.24 | -8.62 | -1.29 | -18.9 |
| 21Q2 (10) | 656.79 | -84.6 | -53.26 | 0.00 | 0 | 0 | 0.14 | 600.0 | 133.33 | 0.00 | 0 | 0 | 8.65 | -11.01 | -34.12 | -8.51 | 12.27 | 34.89 |
| 21Q1 (9) | 4265.82 | -85.85 | 81.31 | 0.00 | 0 | 0 | 0.02 | 0 | -50.0 | 0.00 | 0 | 0 | 9.72 | 22.88 | 15.58 | -9.70 | -22.63 | -15.89 |
| 20Q4 (8) | 30152.40 | 9.16 | 450.49 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 7.91 | 9.1 | 14.31 | -7.91 | -9.1 | -14.47 |
| 20Q3 (7) | 27623.20 | 1865.88 | 940.67 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | 0 | 7.25 | -44.78 | 19.44 | -7.25 | 44.53 | -20.03 |
| 20Q2 (6) | 1405.13 | -40.28 | -23.7 | 0.00 | 0 | 0 | 0.06 | 50.0 | 20.0 | 0.00 | 0 | 0 | 13.13 | 56.12 | 125.6 | -13.07 | -56.15 | -126.12 |
| 20Q1 (5) | 2352.75 | -57.05 | 99.11 | 0.00 | 0 | 0 | 0.04 | 100.0 | -50.0 | 0.00 | 0 | 0 | 8.41 | 21.53 | 3.06 | -8.37 | -21.13 | -3.59 |
| 19Q4 (4) | 5477.35 | 106.35 | 0.0 | 0.00 | 0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 0 | 0.0 | 6.92 | 14.0 | 0.0 | -6.91 | -14.4 | 0.0 |
| 19Q3 (3) | 2654.36 | 44.13 | 0.0 | 0.00 | 0 | 0.0 | 0.03 | -40.0 | 0.0 | 0.00 | 0 | 0.0 | 6.07 | 4.3 | 0.0 | -6.04 | -4.5 | 0.0 |
| 19Q2 (2) | 1841.67 | 55.85 | 0.0 | 0.00 | 0 | 0.0 | 0.05 | -37.5 | 0.0 | 0.00 | 0 | 0.0 | 5.82 | -28.68 | 0.0 | -5.78 | 28.47 | 0.0 |
| 19Q1 (1) | 1181.66 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 8.16 | 0.0 | 0.0 | -8.08 | 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) | 9005.61 | 37.09 | 0.00 | 0 | 0.04 | -33.33 | 0.00 | 0 | 9.37 | 2.63 | -9.33 | 0 |
| 2022 (9) | 6569.13 | -50.72 | 0.00 | 0 | 0.06 | 100.0 | 0.00 | 0 | 9.13 | -12.04 | -9.08 | 0 |
| 2021 (8) | 13329.80 | 0 | 0.00 | 0 | 0.03 | 0 | 0.00 | 0 | 10.38 | -5.81 | -10.35 | 0 |
| 2020 (7) | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 11.02 | 46.35 | -11.02 | 0 |
| 2019 (6) | 8606.20 | 38.11 | 0.00 | 0 | 0.04 | -33.33 | 0.00 | 0 | 7.53 | -6.11 | -7.49 | 0 |
| 2018 (5) | 6231.38 | -69.74 | 0.00 | 0 | 0.06 | 200.0 | 0.00 | 0 | 8.02 | 5.53 | -7.96 | 0 |
| 2017 (4) | 20593.30 | 0 | 0.00 | 0 | 0.02 | 0 | 0.00 | 0 | 7.60 | 26.04 | -7.58 | 0 |
| 2016 (3) | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 6.03 | 13.35 | -6.03 | 0 |
| 2015 (2) | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 | 5.32 | -17.26 | -5.32 | 0 |
| 2014 (1) | 23260.70 | 3.55 | 0.00 | 0 | 0.02 | 0.0 | 0.00 | 0 | 6.43 | -16.71 | -6.42 | 0 |
