- 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) | 7.54 | 22.6 | 12.2 | 0.00 | 0 | 0 | 12.07 | -18.45 | -10.86 | 0.00 | 0 | 0 | 15.56 | -0.83 | -47.0 | -3.50 | -293.26 | 77.88 |
| 23Q3 (19) | 6.15 | -18.11 | 63.56 | 0.00 | 0 | 0 | 14.80 | 22.21 | -38.89 | 0.00 | 0 | 0 | 15.69 | 9.19 | -64.05 | -0.89 | 60.62 | 95.42 |
| 23Q2 (18) | 7.51 | -13.78 | 152.01 | 0.00 | 0 | 0 | 12.11 | 15.89 | -60.33 | 0.00 | 0 | 0 | 14.37 | -11.68 | -79.34 | -2.26 | 61.17 | 94.21 |
| 23Q1 (17) | 8.71 | 29.61 | 228.68 | 0.00 | 0 | 0 | 10.45 | -22.82 | -69.57 | 0.00 | 0 | 0 | 16.27 | -44.58 | -82.05 | -5.82 | 63.21 | 89.67 |
| 22Q4 (16) | 6.72 | 78.72 | 58.12 | 0.00 | 0 | 0 | 13.54 | -44.1 | -36.73 | 0.00 | 0 | 0 | 29.36 | -32.74 | -68.21 | -15.82 | 18.58 | 77.71 |
| 22Q3 (15) | 3.76 | 26.17 | 382.05 | 0.00 | 0 | 0 | 24.22 | -20.67 | -79.23 | 0.00 | 0 | 0 | 43.65 | -37.23 | -75.89 | -19.43 | 50.19 | 69.85 |
| 22Q2 (14) | 2.98 | 12.45 | 3.11 | 0.00 | 0 | 0 | 30.53 | -11.09 | -2.99 | 0.00 | 0 | 0 | 69.54 | -23.3 | 56.23 | -39.01 | 30.74 | -199.16 |
| 22Q1 (13) | 2.65 | -37.65 | 21.0 | 0.00 | 0 | -100.0 | 34.34 | 60.47 | -17.51 | 0.00 | 0 | -100.0 | 90.66 | -1.84 | 10.87 | -56.32 | 20.64 | -41.22 |
| 21Q4 (12) | 4.25 | 444.87 | 18.38 | 0.00 | 0 | -100.0 | 21.40 | -81.65 | -15.65 | 0.00 | 0 | -100.0 | 92.36 | -48.99 | 67.5 | -70.97 | -10.12 | -139.52 |
| 21Q3 (11) | 0.78 | -73.01 | -69.05 | 0.00 | 0 | -100.0 | 116.63 | 270.61 | 222.63 | 0.00 | 0 | -100.0 | 181.08 | 306.83 | 98.53 | -64.45 | -394.25 | -17.08 |
| 21Q2 (10) | 2.89 | 31.96 | 750.0 | 0.00 | -100.0 | 0 | 31.47 | -24.41 | -88.29 | 0.00 | -100.0 | 0 | 44.51 | -45.57 | -97.2 | -13.04 | 67.3 | 99.01 |
| 21Q1 (9) | 2.19 | -39.0 | -43.7 | 360.34 | -45.37 | 0 | 41.63 | 64.09 | 78.21 | 0.25 | 78.57 | 0 | 81.77 | 48.3 | 84.42 | -39.88 | -34.59 | -90.09 |
| 20Q4 (8) | 3.59 | 42.46 | -14.73 | 659.66 | -92.79 | 0 | 25.37 | -29.82 | 17.29 | 0.14 | 1300.0 | 0 | 55.14 | -39.55 | 81.68 | -29.63 | 46.18 | -239.79 |
| 20Q3 (7) | 2.52 | 641.18 | -42.07 | 9145.26 | 0 | 0 | 36.15 | -86.55 | 72.64 | 0.01 | 0 | 0 | 91.21 | -94.27 | 260.8 | -55.05 | 95.84 | -1168.43 |
| 20Q2 (6) | 0.34 | -91.26 | -95.93 | 0.00 | 0 | 0 | 268.71 | 1050.3 | 1133.75 | 0.00 | 0 | 0 | 1591.35 | 3488.97 | 8262.32 | -1322.64 | -6204.29 | -48196.0 |
| 20Q1 (5) | 3.89 | -7.6 | -13.75 | 0.00 | 0 | 0 | 23.36 | 8.0 | 15.82 | 0.00 | 0 | 0 | 44.34 | 46.1 | 139.94 | -20.98 | -140.6 | -1341.42 |
| 19Q4 (4) | 4.21 | -3.22 | 0.0 | 0.00 | 0 | 0.0 | 21.63 | 3.3 | 0.0 | 0.00 | 0 | 0.0 | 30.35 | 20.06 | 0.0 | -8.72 | -100.92 | 0.0 |
| 19Q3 (3) | 4.35 | -47.97 | 0.0 | 0.00 | 0 | 0.0 | 20.94 | -3.86 | 0.0 | 0.00 | 0 | 0.0 | 25.28 | 32.84 | 0.0 | -4.34 | -257.82 | 0.0 |
| 19Q2 (2) | 8.36 | 85.37 | 0.0 | 0.00 | 0 | 0.0 | 21.78 | 7.98 | 0.0 | 0.00 | 0 | 0.0 | 19.03 | 2.98 | 0.0 | 2.75 | 62.72 | 0.0 |
| 19Q1 (1) | 4.51 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 20.17 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 18.48 | 0.0 | 0.0 | 1.69 | 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) | 46.14 | 184.46 | 0.00 | 0 | 7.91 | -64.84 | 0.00 | 0 | 16.82 | -76.21 | -8.91 | 0 |
| 2022 (9) | 16.22 | 121.28 | 0.00 | 0 | 22.50 | -54.82 | 0.00 | 0 | 70.69 | -43.44 | -48.19 | 0 |
| 2021 (8) | 7.33 | 12.08 | 1197.02 | -81.84 | 49.80 | -10.83 | 0.30 | 400.0 | 124.98 | 48.19 | -74.87 | 0 |
| 2020 (7) | 6.54 | -66.18 | 6592.54 | 0 | 55.85 | 195.97 | 0.06 | 0 | 84.34 | 277.7 | -28.44 | 0 |
| 2019 (6) | 19.34 | -5.75 | 0.00 | 0 | 18.87 | 6.07 | 0.00 | 0 | 22.33 | 30.89 | -3.46 | 0 |
| 2018 (5) | 20.52 | -15.97 | 0.00 | 0 | 17.79 | 19.08 | 0.00 | 0 | 17.06 | 11.36 | 0.72 | 0 |
| 2017 (4) | 24.42 | 6.92 | 0.00 | 0 | 14.94 | -6.51 | 0.00 | 0 | 15.32 | -0.65 | -0.37 | 0 |
| 2016 (3) | 22.84 | 47.93 | 0.00 | 0 | 15.98 | -32.4 | 0.00 | 0 | 15.42 | -34.3 | 0.56 | 250.0 |
| 2015 (2) | 15.44 | -1.59 | 0.00 | 0 | 23.64 | 1.63 | 0.00 | 0 | 23.47 | -1.26 | 0.16 | 0 |
| 2014 (1) | 15.69 | -6.99 | 0.00 | 0 | 23.26 | 7.49 | 0.00 | 0 | 23.77 | -13.75 | -0.51 | 0 |
