- 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) | 0.59 | 68.57 | -35.87 | 0.00 | 0 | -100.0 | 154.70 | -40.7 | 56.96 | 0.00 | 0 | -100.0 | 184.89 | -20.82 | 66.03 | -30.18 | -210.23 | -137.64 |
| 23Q3 (19) | 0.35 | 0.0 | 2.94 | 0.00 | 0 | -100.0 | 260.89 | -0.37 | -3.79 | 0.00 | 0 | -100.0 | 233.50 | 33.87 | 129.78 | 27.38 | -68.69 | -83.87 |
| 23Q2 (18) | 0.35 | -49.28 | -64.65 | 0.00 | 0 | -100.0 | 261.85 | 97.49 | 183.57 | 0.00 | 0 | -100.0 | 174.42 | 7.39 | 59.56 | 87.44 | 393.23 | 619.55 |
| 23Q1 (17) | 0.69 | -25.0 | -52.74 | 0.00 | -100.0 | -100.0 | 132.59 | 34.53 | 112.38 | 0.00 | -100.0 | -100.0 | 162.41 | 45.84 | 89.07 | -29.82 | -134.8 | -27.65 |
| 22Q4 (16) | 0.92 | 170.59 | -4.17 | 942.17 | 58.64 | 1004.02 | 98.56 | -63.66 | 4.24 | 0.10 | -33.33 | -90.65 | 111.36 | 9.58 | -8.07 | -12.70 | -107.48 | 50.24 |
| 22Q3 (15) | 0.34 | -65.66 | -67.62 | 593.89 | -9.61 | 1342.53 | 271.18 | 193.68 | 212.06 | 0.15 | 7.14 | -93.21 | 101.62 | -7.04 | -28.87 | 169.72 | 1108.44 | 415.7 |
| 22Q2 (14) | 0.99 | -32.19 | -41.76 | 657.01 | -26.12 | 982.21 | 92.34 | 47.91 | 72.92 | 0.14 | 40.0 | -90.67 | 109.31 | 27.25 | 10.7 | -16.83 | 27.95 | 61.62 |
| 22Q1 (13) | 1.46 | 52.08 | 13.18 | 889.31 | 942.08 | 1859.26 | 62.43 | -33.97 | -11.51 | 0.10 | -90.65 | -95.0 | 85.90 | -29.09 | -23.87 | -23.36 | 8.46 | 42.01 |
| 21Q4 (12) | 0.96 | -8.57 | -29.41 | 85.34 | 107.29 | 77.79 | 94.55 | 8.8 | 41.78 | 1.07 | -51.58 | -43.68 | 121.14 | -15.2 | 33.12 | -25.52 | 52.53 | -13.88 |
| 21Q3 (11) | 1.05 | -38.24 | -11.02 | 41.17 | -32.19 | 5.67 | 86.90 | 62.73 | 12.23 | 2.21 | 47.33 | -5.56 | 142.86 | 44.68 | 33.81 | -53.76 | -22.6 | -99.18 |
| 21Q2 (10) | 1.70 | 31.78 | 39.34 | 60.71 | 33.75 | 314.97 | 53.40 | -24.31 | -28.41 | 1.50 | -25.0 | -75.88 | 98.74 | -12.49 | 9.07 | -43.85 | -8.86 | -351.13 |
| 21Q1 (9) | 1.29 | -5.15 | 24.04 | 45.39 | -5.44 | 430.88 | 70.55 | 5.79 | -19.29 | 2.00 | 5.26 | -81.2 | 112.83 | 23.99 | 27.77 | -40.28 | -79.74 | -513.55 |
| 20Q4 (8) | 1.36 | 15.25 | 130.51 | 48.00 | 23.2 | 364.67 | 66.69 | -13.87 | -56.43 | 1.90 | -18.8 | -78.43 | 91.00 | -14.76 | 8.38 | -22.41 | 16.97 | -128.76 |
| 20Q3 (7) | 1.18 | -3.28 | 122.64 | 38.96 | 166.3 | 346.79 | 77.43 | 3.81 | -54.49 | 2.34 | -62.38 | -77.59 | 106.76 | 17.93 | -9.26 | -26.99 | -177.67 | -142.92 |
| 20Q2 (6) | 1.22 | 17.31 | 130.19 | 14.63 | 71.11 | 117.71 | 74.59 | -14.67 | -56.41 | 6.22 | -41.54 | -54.06 | 90.53 | 2.51 | -41.26 | -9.72 | -199.79 | -131.83 |
| 20Q1 (5) | 1.04 | 76.27 | 36.84 | 8.55 | -17.23 | 41.79 | 87.41 | -42.89 | -26.93 | 10.64 | 20.77 | -29.49 | 88.31 | 5.18 | -34.13 | 9.74 | -87.5 | 1398.46 |
| 19Q4 (4) | 0.59 | 11.32 | 0.0 | 10.33 | 18.46 | 0.0 | 153.05 | -10.03 | 0.0 | 8.81 | -15.61 | 0.0 | 83.96 | -28.64 | 0.0 | 77.91 | 23.88 | 0.0 |
| 19Q3 (3) | 0.53 | 0.0 | 0.0 | 8.72 | 29.76 | 0.0 | 170.12 | -0.58 | 0.0 | 10.44 | -22.9 | 0.0 | 117.66 | -23.66 | 0.0 | 62.89 | 105.93 | 0.0 |
| 19Q2 (2) | 0.53 | -30.26 | 0.0 | 6.72 | 11.44 | 0.0 | 171.12 | 43.04 | 0.0 | 13.54 | -10.27 | 0.0 | 154.12 | 14.95 | 0.0 | 30.54 | 4598.46 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | 6.03 | 0.0 | 0.0 | 119.63 | 0.0 | 0.0 | 15.09 | 0.0 | 0.0 | 134.07 | 0.0 | 0.0 | 0.65 | 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) | 2.00 | -48.85 | 0.00 | 0 | 182.12 | 95.05 | 0.00 | 0 | 193.99 | 90.82 | -11.87 | 0 |
| 2022 (9) | 3.91 | -12.13 | 5222.61 | 1613.29 | 93.37 | 13.85 | 0.07 | -94.17 | 101.66 | -7.51 | -8.22 | 0 |
| 2021 (8) | 4.45 | 2.77 | 304.83 | 419.39 | 82.01 | -2.62 | 1.20 | -80.71 | 109.91 | 9.95 | -26.70 | 0 |
| 2020 (7) | 4.33 | 53.55 | 58.69 | 137.32 | 84.22 | -34.97 | 6.22 | -57.86 | 99.96 | -10.06 | -9.52 | 0 |
| 2019 (6) | 2.82 | -19.2 | 24.73 | -26.62 | 129.51 | 24.0 | 14.76 | 36.29 | 111.14 | -13.74 | 33.13 | 0 |
| 2018 (5) | 3.49 | -10.97 | 33.70 | -73.6 | 104.44 | 12.31 | 10.83 | 278.67 | 128.85 | 2.41 | -13.59 | 0 |
| 2017 (4) | 3.92 | -21.13 | 127.64 | -93.43 | 92.99 | 26.57 | 2.86 | 1405.26 | 125.82 | 51.19 | -29.96 | 0 |
| 2016 (3) | 4.97 | 39.61 | 1942.51 | 136.3 | 73.47 | -28.24 | 0.19 | -56.82 | 83.22 | -12.4 | -9.56 | 0 |
| 2015 (2) | 3.56 | -10.78 | 822.06 | -62.98 | 102.39 | 11.8 | 0.44 | 175.0 | 95.00 | 7.95 | 7.83 | 109.36 |
| 2014 (1) | 3.99 | 99.5 | 2220.83 | 0 | 91.58 | -49.87 | 0.16 | 0 | 88.00 | -34.85 | 3.74 | -92.15 |
