- 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) | 3.70 | 4.52 | 117.65 | 0.00 | 0 | 0 | 24.58 | -4.43 | -54.02 | 0.00 | 0 | 0 | 22.21 | -6.8 | -67.83 | 2.38 | 25.93 | 115.28 |
| 23Q3 (19) | 3.54 | 7.6 | 420.59 | 0.00 | 0 | 0 | 25.72 | -7.15 | -80.71 | 0.00 | 0 | 0 | 23.83 | 25.49 | -77.29 | 1.89 | -78.3 | -93.35 |
| 23Q2 (18) | 3.29 | 25.1 | 344.59 | 0.00 | 0 | 0 | 27.70 | -19.8 | -77.39 | 0.00 | 0 | 0 | 18.99 | -33.23 | -74.14 | 8.71 | 42.79 | -82.25 |
| 23Q1 (17) | 2.63 | 54.71 | 52.02 | 0.00 | 0 | 0 | 34.54 | -35.39 | -34.37 | 0.00 | 0 | 0 | 28.44 | -58.81 | -58.41 | 6.10 | 139.15 | 138.68 |
| 22Q4 (16) | 1.70 | 150.0 | -22.37 | 0.00 | 0 | 0 | 53.46 | -59.9 | 28.48 | 0.00 | 0 | 0 | 69.04 | -34.2 | 5.39 | -15.58 | -154.86 | 34.84 |
| 22Q3 (15) | 0.68 | -8.11 | 44.68 | 0.00 | 0 | 0 | 133.32 | 8.83 | -31.38 | 0.00 | 0 | 0 | 104.92 | 42.86 | -41.5 | 28.40 | -42.11 | 90.09 |
| 22Q2 (14) | 0.74 | -57.23 | -62.44 | 0.00 | 0 | 0 | 122.50 | 132.76 | 164.75 | 0.00 | 0 | 0 | 73.44 | 7.38 | 105.08 | 49.06 | 411.1 | 369.02 |
| 22Q1 (13) | 1.73 | -21.0 | -52.34 | 0.00 | 0 | 0 | 52.63 | 26.48 | 110.1 | 0.00 | 0 | 0 | 68.39 | 4.4 | 156.33 | -15.77 | 34.04 | -867.48 |
| 21Q4 (12) | 2.19 | 365.96 | -59.07 | 0.00 | 0 | 0 | 41.61 | -78.58 | 144.48 | 0.00 | 0 | 0 | 65.51 | -63.48 | 153.82 | -23.91 | -260.04 | -172.01 |
| 21Q3 (11) | 0.47 | -76.14 | -85.4 | 0.00 | 0 | 0 | 194.30 | 319.93 | 588.52 | 0.00 | 0 | 0 | 179.36 | 400.87 | 244.72 | 14.94 | 42.83 | 162.75 |
| 21Q2 (10) | 1.97 | -45.73 | 603.57 | 0.00 | 0 | 0 | 46.27 | 84.71 | -85.76 | 0.00 | 0 | 0 | 35.81 | 34.22 | -96.92 | 10.46 | 741.72 | 101.25 |
| 21Q1 (9) | 3.63 | -32.15 | -10.59 | 0.00 | 0 | 0 | 25.05 | 47.18 | 11.88 | 0.00 | 0 | 0 | 26.68 | 3.37 | 12.76 | -1.63 | 81.46 | -28.35 |
| 20Q4 (8) | 5.35 | 66.15 | 33.42 | 0.00 | 0 | 0 | 17.02 | -39.69 | -25.09 | 0.00 | 0 | 0 | 25.81 | -50.39 | 6.26 | -8.79 | 63.08 | -459.87 |
| 20Q3 (7) | 3.22 | 1050.0 | -20.3 | 0.00 | 0 | 0 | 28.22 | -91.32 | 25.2 | 0.00 | 0 | 0 | 52.03 | -95.52 | 129.61 | -23.81 | 97.15 | -19741.67 |
| 20Q2 (6) | 0.28 | -93.1 | -92.45 | 0.00 | 0 | 0 | 324.96 | 1351.36 | 1225.83 | 0.00 | 0 | 0 | 1161.64 | 4809.72 | 4793.18 | -836.69 | -65781.1 | -108761.04 |
| 20Q1 (5) | 4.06 | 1.25 | 13.41 | 0.00 | 0 | 0 | 22.39 | -1.45 | -11.95 | 0.00 | 0 | 0 | 23.66 | -2.59 | -6.96 | -1.27 | 19.11 | -12800.0 |
| 19Q4 (4) | 4.01 | -0.74 | 0.0 | 0.00 | 0 | 0.0 | 22.72 | 0.8 | 0.0 | 0.00 | 0 | 0.0 | 24.29 | 7.19 | 0.0 | -1.57 | -1208.33 | 0.0 |
| 19Q3 (3) | 4.04 | 8.89 | 0.0 | 0.00 | 0 | 0.0 | 22.54 | -8.04 | 0.0 | 0.00 | 0 | 0.0 | 22.66 | -4.55 | 0.0 | -0.12 | -115.58 | 0.0 |
| 19Q2 (2) | 3.71 | 3.63 | 0.0 | 0.00 | 0 | 0.0 | 24.51 | -3.62 | 0.0 | 0.00 | 0 | 0.0 | 23.74 | -6.65 | 0.0 | 0.77 | 7600.0 | 0.0 |
| 19Q1 (1) | 3.58 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 25.43 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 25.43 | 0.0 | 0.0 | 0.01 | 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) | 17.88 | 387.19 | 0.00 | 0 | 20.41 | -79.48 | 0.00 | 0 | 19.35 | -87.56 | 1.06 | 0 |
| 2022 (9) | 3.67 | -63.3 | 0.00 | 0 | 99.48 | 172.62 | 0.00 | 0 | 155.54 | 169.24 | -56.06 | 0 |
| 2021 (8) | 10.00 | 53.85 | 0.00 | 0 | 36.49 | -35.0 | 0.00 | 0 | 57.77 | -8.27 | -21.28 | 0 |
| 2020 (7) | 6.50 | -63.77 | 0.00 | 0 | 56.14 | 175.87 | 0.00 | 0 | 62.98 | 211.01 | -6.85 | 0 |
| 2019 (6) | 17.94 | 1.36 | 0.00 | 0 | 20.35 | -1.31 | 0.00 | 0 | 20.25 | -0.34 | 0.10 | -66.67 |
| 2018 (5) | 17.70 | -6.0 | 0.00 | 0 | 20.62 | 6.4 | 0.00 | 0 | 20.32 | -1.17 | 0.30 | 0 |
| 2017 (4) | 18.83 | 6.69 | 0.00 | 0 | 19.38 | -6.24 | 0.00 | 0 | 20.56 | -8.01 | -1.18 | 0 |
| 2016 (3) | 17.65 | -4.34 | 0.00 | 0 | 20.67 | 4.45 | 0.00 | 0 | 22.35 | 2.34 | -1.68 | 0 |
| 2015 (2) | 18.45 | 27.86 | 0.00 | 0 | 19.79 | -21.75 | 0.00 | 0 | 21.84 | -29.87 | -2.06 | 0 |
| 2014 (1) | 14.43 | 16.56 | 0.00 | 0 | 25.29 | -14.24 | 0.00 | 0 | 31.14 | -27.77 | -5.84 | 0 |
