- 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) | 1.59 | -7.56 | 1.92 | 0.00 | 0 | 0 | 57.26 | 8.18 | -2.07 | 0.00 | 0 | 0 | 67.51 | 7.23 | 49.49 | -10.25 | -2.19 | -177.01 |
| 23Q3 (19) | 1.72 | -2.82 | 24.64 | 0.00 | 0 | 0 | 52.93 | 2.8 | -19.79 | 0.00 | 0 | 0 | 62.96 | 26.99 | 24.3 | -10.03 | -625.13 | -165.38 |
| 23Q2 (18) | 1.77 | -4.84 | -16.51 | 0.00 | 0 | 0 | 51.49 | 5.06 | 19.97 | 0.00 | 0 | 0 | 49.58 | 67.73 | 10.52 | 1.91 | -90.18 | 198.45 |
| 23Q1 (17) | 1.86 | 19.23 | -1.59 | 0.00 | 0 | 0 | 49.01 | -16.18 | 1.76 | 0.00 | 0 | 0 | 29.56 | -34.54 | -20.96 | 19.45 | 46.13 | 80.93 |
| 22Q4 (16) | 1.56 | 13.04 | 11.43 | 0.00 | 0 | 0 | 58.47 | -11.4 | -10.27 | 0.00 | 0 | 0 | 45.16 | -10.84 | 5.34 | 13.31 | -13.23 | -40.29 |
| 22Q3 (15) | 1.38 | -34.91 | -12.66 | 0.00 | 0 | 0 | 65.99 | 53.75 | 14.89 | 0.00 | 0 | 0 | 50.65 | 12.91 | 70.37 | 15.34 | 890.72 | -44.64 |
| 22Q2 (14) | 2.12 | 12.17 | 65.62 | 0.00 | 0 | 0 | 42.92 | -10.88 | -39.54 | 0.00 | 0 | 0 | 44.86 | 19.95 | 19.02 | -1.94 | -118.05 | -105.83 |
| 22Q1 (13) | 1.89 | 35.0 | 52.42 | 0.00 | 0 | 0 | 48.16 | -26.09 | -34.18 | 0.00 | 0 | 0 | 37.40 | -12.76 | -45.68 | 10.75 | -51.77 | 148.84 |
| 21Q4 (12) | 1.40 | -11.39 | 12.9 | 0.00 | 0 | 0 | 65.16 | 13.44 | -11.3 | 0.00 | 0 | 0 | 42.87 | 44.2 | -62.15 | 22.29 | -19.56 | 155.99 |
| 21Q3 (11) | 1.58 | 23.44 | 32.77 | 0.00 | 0 | 0 | 57.44 | -19.09 | -24.92 | 0.00 | 0 | 0 | 29.73 | -21.12 | -72.91 | 27.71 | -16.79 | 183.41 |
| 21Q2 (10) | 1.28 | 3.23 | -6.57 | 0.00 | 0 | 0 | 70.99 | -2.98 | 6.51 | 0.00 | 0 | 0 | 37.69 | -45.26 | -77.61 | 33.30 | 670.83 | 132.74 |
| 21Q1 (9) | 1.24 | 0.0 | -5.34 | 0.00 | 0 | 0 | 73.17 | -0.39 | 5.11 | 0.00 | 0 | 0 | 68.85 | -39.22 | -51.74 | 4.32 | 110.85 | 105.91 |
| 20Q4 (8) | 1.24 | 4.2 | 14.81 | 0.00 | 0 | 0 | 73.46 | -3.97 | -12.55 | 0.00 | 0 | 0 | 113.27 | 3.23 | -23.89 | -39.81 | -19.84 | 38.59 |
| 20Q3 (7) | 1.19 | -13.14 | 11.21 | 0.00 | 0 | 0 | 76.50 | 14.78 | -9.69 | 0.00 | 0 | 0 | 109.73 | -34.82 | -24.39 | -33.22 | 67.34 | 45.01 |
| 20Q2 (6) | 1.37 | 4.58 | 22.32 | 0.00 | 0 | 0 | 66.65 | -4.25 | -17.69 | 0.00 | 0 | 0 | 168.36 | 18.01 | 42.02 | -101.71 | -39.23 | -170.65 |
| 20Q1 (5) | 1.31 | 21.3 | 10.08 | 0.00 | 0 | 0 | 69.61 | -17.13 | -8.99 | 0.00 | 0 | 0 | 142.66 | -4.14 | 24.17 | -73.05 | -12.68 | -90.23 |
| 19Q4 (4) | 1.08 | 0.93 | 0.0 | 0.00 | 0 | 0.0 | 84.00 | -0.84 | 0.0 | 0.00 | 0 | 0.0 | 148.82 | 2.55 | 0.0 | -64.83 | -7.32 | 0.0 |
| 19Q3 (3) | 1.07 | -4.46 | 0.0 | 0.00 | 0 | 0.0 | 84.71 | 4.62 | 0.0 | 0.00 | 0 | 0.0 | 145.12 | 22.41 | 0.0 | -60.41 | -60.75 | 0.0 |
| 19Q2 (2) | 1.12 | -5.88 | 0.0 | 0.00 | 0 | 0.0 | 80.97 | 5.86 | 0.0 | 0.00 | 0 | 0.0 | 118.55 | 3.19 | 0.0 | -37.58 | 2.14 | 0.0 |
| 19Q1 (1) | 1.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 76.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 114.89 | 0.0 | 0.0 | -38.40 | 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) | 6.18 | -8.17 | 0.00 | 0 | 59.04 | 8.89 | 0.00 | 0 | 46.49 | 4.0 | 12.55 | 31.83 |
| 2022 (9) | 6.73 | 27.7 | 0.00 | 0 | 54.22 | -21.76 | 0.00 | 0 | 44.70 | -45.84 | 9.52 | 0 |
| 2021 (8) | 5.27 | -6.23 | 0.00 | 0 | 69.30 | 6.63 | 0.00 | 0 | 82.53 | -32.0 | -13.23 | 0 |
| 2020 (7) | 5.62 | 5.44 | 0.00 | 0 | 64.99 | -5.11 | 0.00 | 0 | 121.37 | 4.86 | -56.39 | 0 |
| 2019 (6) | 5.33 | 7.68 | 0.00 | 0 | 68.49 | -7.04 | 0.00 | 0 | 115.74 | -11.44 | -47.26 | 0 |
| 2018 (5) | 4.95 | -18.85 | 0.00 | 0 | 73.68 | 23.11 | 0.00 | 0 | 130.69 | -35.96 | -57.01 | 0 |
| 2017 (4) | 6.10 | -29.72 | 0.00 | 0 | 59.85 | 42.36 | 0.00 | 0 | 204.07 | 434.35 | -144.22 | 0 |
| 2016 (3) | 8.68 | 15.73 | 0.00 | 0 | 42.04 | -13.64 | 0.00 | 0 | 38.19 | 82.55 | 3.86 | -86.1 |
| 2015 (2) | 7.50 | 17.55 | 0.00 | 0 | 48.68 | -14.95 | 0.00 | 0 | 20.92 | -70.63 | 27.76 | 0 |
| 2014 (1) | 6.38 | 5.63 | 0.00 | 0 | 57.24 | -5.33 | 0.00 | 0 | 71.24 | 11.84 | -14.00 | 0 |
