- 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) | 144.29 | -96.06 | -99.43 | 0.00 | -100.0 | -100.0 | 0.63 | 3050.0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 3664.09 | 47.43 | -66.79 | 0.03 | 0.0 | -80.0 | 0.02 | -50.0 | 100.0 | 3209.57 | -6.71 | 433.5 | 147.81 | 9.96 | 569.73 | 3061.78 | -7.39 | 428.3 |
| 23Q2 (18) | 2485.35 | 400.25 | -42.36 | 0.03 | 200.0 | -70.0 | 0.04 | -77.78 | 100.0 | 3440.60 | -79.81 | 270.5 | 134.42 | -78.92 | 343.05 | 3306.21 | -79.84 | 268.04 |
| 23Q1 (17) | 496.82 | -98.03 | 3952.37 | 0.01 | -91.67 | 0 | 0.18 | 0 | -97.57 | 17041.20 | 2136.2 | -81.32 | 637.75 | 2046.58 | -75.46 | 16403.70 | 2139.87 | -81.5 |
| 22Q4 (16) | 25214.10 | 128.5 | 113425.89 | 0.12 | -20.0 | 0 | 0.00 | -100.0 | -100.0 | 762.06 | 26.67 | -98.42 | 29.71 | 34.62 | -97.77 | 732.35 | 26.37 | -98.44 |
| 22Q3 (15) | 11034.40 | 155.93 | 88245.88 | 0.15 | 50.0 | 0 | 0.01 | -50.0 | -99.86 | 601.61 | -35.22 | -98.93 | 22.07 | -27.26 | -98.78 | 579.55 | -35.49 | -98.94 |
| 22Q2 (14) | 4311.55 | 35067.62 | 46561.8 | 0.10 | 0 | 0 | 0.02 | -99.73 | -99.8 | 928.64 | -98.98 | -98.07 | 30.34 | -98.83 | -98.26 | 898.32 | -98.99 | -98.06 |
| 22Q1 (13) | 12.26 | -44.8 | -99.55 | 0.00 | 0 | -100.0 | 7.42 | 80.98 | 24633.33 | 91240.10 | 89.29 | 19627.16 | 2598.47 | 95.11 | 14240.34 | 88649.00 | 89.12 | 19847.12 |
| 21Q4 (12) | 22.21 | 77.82 | -99.43 | 0.00 | 0 | -100.0 | 4.10 | -43.76 | 20400.0 | 48202.10 | -14.6 | 7174.69 | 1331.81 | -26.65 | 3170.65 | 46874.40 | -14.2 | 7437.29 |
| 21Q3 (11) | 12.49 | 35.17 | -54.1 | 0.00 | 0 | 0 | 7.29 | -25.99 | 118.26 | 56440.60 | 17.44 | -60.76 | 1815.68 | 4.33 | -78.89 | 54632.20 | 17.93 | -59.6 |
| 21Q2 (10) | 9.24 | -99.66 | -61.36 | 0.00 | -100.0 | 0 | 9.85 | 32733.33 | 158.53 | 48058.00 | 10290.69 | 90.51 | 1740.38 | 9504.75 | 164.2 | 46327.50 | 10324.26 | 88.54 |
| 21Q1 (9) | 2720.57 | -30.37 | 246.68 | 0.20 | 42.86 | 100.0 | 0.03 | 50.0 | -75.0 | 462.51 | -30.2 | -50.41 | 18.12 | -55.5 | -39.92 | 444.42 | -28.54 | -50.77 |
| 20Q4 (8) | 3906.97 | 14258.58 | 792.12 | 0.14 | 0 | 250.0 | 0.02 | -99.4 | -90.48 | 662.60 | -99.54 | -68.71 | 40.72 | -99.53 | -44.37 | 621.90 | -99.54 | -69.58 |
| 20Q3 (7) | 27.21 | 13.8 | -97.52 | 0.00 | 0 | -100.0 | 3.34 | -12.34 | 4075.0 | 143839.00 | 470.19 | 43625.38 | 8602.83 | 1205.95 | 66228.68 | 135239.00 | 450.39 | 42687.67 |
| 20Q2 (6) | 23.91 | -96.95 | -46.37 | 0.00 | -100.0 | -100.0 | 3.81 | 3075.0 | 86.76 | 25226.50 | 2604.65 | 320.57 | 658.74 | 2084.15 | 137.12 | 24571.60 | 2622.1 | 329.39 |
| 20Q1 (5) | 784.75 | 79.19 | 5872.22 | 0.10 | 150.0 | 0 | 0.12 | -42.86 | -98.27 | 932.71 | -55.95 | -94.88 | 30.16 | -58.8 | -97.07 | 902.67 | -55.85 | -94.75 |
| 19Q4 (4) | 437.94 | -60.13 | 0.0 | 0.04 | -85.71 | 0.0 | 0.21 | 162.5 | 0.0 | 2117.53 | 543.7 | 0.0 | 73.20 | 464.38 | 0.0 | 2044.53 | 546.86 | 0.0 |
| 19Q3 (3) | 1098.45 | 2364.0 | 0.0 | 0.28 | 1300.0 | 0.0 | 0.08 | -96.08 | 0.0 | 328.96 | -94.52 | 0.0 | 12.97 | -95.33 | 0.0 | 316.07 | -94.48 | 0.0 |
| 19Q2 (2) | 44.58 | 239.27 | 0.0 | 0.02 | 0 | 0.0 | 2.04 | -70.52 | 0.0 | 5998.22 | -67.06 | 0.0 | 277.81 | -73.0 | 0.0 | 5722.45 | -66.7 | 0.0 |
| 19Q1 (1) | 13.14 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 6.92 | 0.0 | 0.0 | 18208.60 | 0.0 | 0.0 | 1028.89 | 0.0 | 0.0 | 17186.70 | 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) | 10682.40 | 76.8 | 0.06 | -84.21 | 0.03 | -50.0 | 6138.40 | 541.66 | 290.39 | 848.99 | 5848.04 | 531.46 |
| 2022 (9) | 6042.03 | 194.7 | 0.38 | 123.53 | 0.06 | -66.67 | 956.65 | -54.73 | 30.60 | -55.74 | 926.11 | -54.7 |
| 2021 (8) | 2050.22 | -63.46 | 0.17 | -29.17 | 0.18 | 157.14 | 2113.16 | 39.55 | 69.13 | 24.54 | 2044.21 | 40.12 |
| 2020 (7) | 5610.35 | 225.01 | 0.24 | -22.58 | 0.07 | -66.67 | 1514.30 | 27.3 | 55.51 | 7.93 | 1458.86 | 28.16 |
| 2019 (6) | 1726.21 | 66.96 | 0.31 | 10.71 | 0.21 | -40.0 | 1189.54 | -9.79 | 51.43 | -25.83 | 1138.33 | -8.91 |
| 2018 (5) | 1033.92 | -19.64 | 0.28 | -12.5 | 0.35 | 25.0 | 1318.65 | 16.11 | 69.34 | 1.34 | 1249.66 | 17.06 |
| 2017 (4) | 1286.60 | 7.47 | 0.32 | -33.33 | 0.28 | -6.67 | 1135.69 | 48.07 | 68.42 | 13.75 | 1067.55 | 50.96 |
| 2016 (3) | 1197.22 | -25.94 | 0.48 | 26.32 | 0.30 | 30.43 | 767.02 | -19.15 | 60.15 | -15.29 | 707.18 | -19.44 |
| 2015 (2) | 1616.47 | -68.45 | 0.38 | 123.53 | 0.23 | 228.57 | 948.64 | -56.31 | 71.01 | -59.15 | 877.85 | -56.05 |
| 2014 (1) | 5124.05 | 3902.85 | 0.17 | -57.5 | 0.07 | -97.54 | 2171.20 | 139.83 | 173.82 | 127.87 | 1997.45 | 140.12 |
