- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 0.19 | -86.99 | -95.25 | 0.00 | 0 | 0 | 480.94 | 670.49 | 2014.95 | 0.00 | 0 | 0 | 121.88 | 88.96 | 7111.83 | 359.06 | 17279.9 | 1605.75 |
| 23Q2 (19) | 1.46 | 160.71 | 1.39 | 0.00 | 0 | 0 | 62.42 | -61.54 | -1.16 | 0.00 | 0 | 0 | 64.50 | -58.2 | 712.34 | -2.09 | -126.16 | -103.79 |
| 23Q1 (18) | 0.56 | -21.13 | 40.0 | 0.00 | 0 | -100.0 | 162.31 | 27.48 | -29.28 | 0.00 | 0 | -100.0 | 154.32 | 152.36 | 557.8 | 7.99 | -87.93 | -96.76 |
| 22Q4 (17) | 0.71 | -82.25 | -33.02 | 0.00 | 0 | -100.0 | 127.32 | 459.89 | 48.43 | 0.00 | 0 | -100.0 | 61.15 | 3518.34 | 229.29 | 66.17 | 214.35 | -30.59 |
| 22Q3 (16) | 4.00 | 177.78 | 545.16 | 0.00 | 0 | -100.0 | 22.74 | -63.99 | -84.5 | 0.00 | 0 | -100.0 | 1.69 | -78.72 | -94.97 | 21.05 | -61.87 | -84.66 |
| 22Q2 (15) | 1.44 | 260.0 | 161.82 | 0.00 | -100.0 | -100.0 | 63.15 | -72.49 | -61.71 | 0.00 | -100.0 | -100.0 | 7.94 | -66.16 | -80.39 | 55.21 | -77.62 | -62.01 |
| 22Q1 (14) | 0.40 | -62.26 | -25.93 | 2.24 | -30.86 | -58.05 | 229.52 | 167.57 | 36.52 | 40.65 | 44.56 | 138.42 | 23.46 | 26.33 | -50.87 | 246.71 | 158.8 | 79.54 |
| 21Q4 (13) | 1.06 | 70.97 | -6.19 | 3.24 | -14.29 | -30.02 | 85.78 | -41.54 | 6.28 | 28.12 | 16.87 | 42.96 | 18.57 | -44.7 | 19.65 | 95.33 | -30.52 | 12.34 |
| 21Q3 (12) | 0.62 | 12.73 | -52.31 | 3.78 | -13.3 | 4.71 | 146.73 | -11.04 | 109.73 | 24.06 | 15.17 | -4.64 | 33.58 | -17.07 | 464.37 | 137.20 | -5.6 | 53.74 |
| 21Q2 (11) | 0.55 | 1.85 | -54.17 | 4.36 | -18.35 | -15.99 | 164.94 | -1.89 | 116.86 | 20.89 | 22.52 | 19.24 | 40.49 | -15.2 | 719.64 | 145.34 | 5.77 | 63.99 |
| 21Q1 (10) | 0.54 | -52.21 | 54.29 | 5.34 | 15.33 | 352.54 | 168.12 | 108.3 | -34.46 | 17.05 | -13.32 | -77.87 | 47.75 | 207.67 | 278.67 | 137.41 | 61.93 | -57.19 |
| 20Q4 (9) | 1.13 | -13.08 | 391.3 | 4.63 | 28.25 | 426.14 | 80.71 | 15.37 | -79.21 | 19.67 | -22.04 | -80.87 | 15.52 | 160.84 | 82.59 | 84.86 | -4.91 | -82.42 |
| 20Q3 (8) | 1.30 | 8.33 | 182.61 | 3.61 | -30.44 | 234.26 | 69.96 | -8.02 | -64.5 | 25.23 | 44.01 | -70.1 | 5.95 | 20.45 | 115.58 | 89.24 | 0.69 | -67.98 |
| 20Q2 (7) | 1.20 | 242.86 | 135.29 | 5.19 | 339.83 | 489.77 | 76.06 | -70.35 | -57.02 | 17.52 | -77.26 | -83.05 | 4.94 | -60.82 | -23.77 | 88.63 | -72.39 | -67.63 |
| 20Q1 (6) | 0.35 | 52.17 | -12.5 | 1.18 | 34.09 | 73.53 | 256.52 | -33.93 | 12.05 | 77.06 | -25.07 | -42.63 | 12.61 | 48.35 | -68.18 | 320.97 | -33.49 | -0.82 |
| 19Q4 (5) | 0.23 | -50.0 | -69.74 | 0.88 | -18.52 | -52.17 | 388.27 | 97.03 | 226.03 | 102.84 | 21.88 | 107.46 | 8.50 | 207.97 | -60.83 | 482.62 | 73.18 | 228.38 |
| 19Q3 (4) | 0.46 | -9.8 | 0.0 | 1.08 | 22.73 | 0.0 | 197.06 | 11.36 | 0.0 | 84.38 | -18.35 | 0.0 | 2.76 | -57.41 | 0.0 | 278.68 | 1.78 | 0.0 |
| 19Q2 (3) | 0.51 | 27.5 | 0.0 | 0.88 | 29.41 | 0.0 | 176.96 | -22.7 | 0.0 | 103.34 | -23.06 | 0.0 | 6.48 | -83.65 | 0.0 | 273.81 | -15.39 | 0.0 |
| 19Q1 (2) | 0.40 | -47.37 | 0.0 | 0.68 | -63.04 | 0.0 | 228.94 | 92.24 | 0.0 | 134.32 | 170.97 | 0.0 | 39.63 | 82.63 | 0.0 | 323.63 | 120.2 | 0.0 |
| 18Q4 (1) | 0.76 | 0.0 | 0.0 | 1.84 | 0.0 | 0.0 | 119.09 | 0.0 | 0.0 | 49.57 | 0.0 | 0.0 | 21.70 | 0.0 | 0.0 | 146.97 | 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 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 1.11 | -36.93 | 6.53 | -34.5 | 328.59 | 58.3 | 55.88 | 52.68 | 41.59 | -0.17 | 342.88 | 69.32 |
| 2021 (9) | 1.76 | -47.46 | 9.97 | -62.6 | 207.57 | 90.59 | 36.60 | 167.35 | 41.66 | 99.14 | 202.50 | 99.15 |
| 2020 (8) | 3.35 | 110.69 | 26.66 | 566.5 | 108.91 | -52.5 | 13.69 | -84.98 | 20.92 | 14.25 | 101.68 | -66.35 |
| 2019 (7) | 1.59 | -50.77 | 4.00 | -47.92 | 229.28 | 102.74 | 91.17 | 91.82 | 18.31 | 40.09 | 302.13 | 104.76 |
| 2018 (6) | 3.23 | 28.69 | 7.68 | 33.33 | 113.09 | -22.37 | 47.53 | -25.0 | 13.07 | -65.39 | 147.55 | -13.85 |
| 2017 (5) | 2.51 | 12.56 | 5.76 | 61.8 | 145.68 | -10.82 | 63.37 | -38.15 | 37.76 | -13.53 | 171.28 | -22.9 |
| 2016 (4) | 2.23 | 31.95 | 3.56 | -24.58 | 163.36 | -24.57 | 102.45 | 32.62 | 43.67 | 180.66 | 222.14 | -20.17 |
| 2015 (3) | 1.69 | -32.94 | 4.72 | -41.07 | 216.58 | 49.75 | 77.25 | 69.59 | 15.56 | 78.85 | 278.27 | 53.33 |
| 2014 (2) | 2.52 | 27.27 | 8.01 | 64.14 | 144.63 | -21.63 | 45.55 | -39.13 | 8.70 | -15.45 | 181.49 | -27.14 |
| 2013 (1) | 1.98 | 0 | 4.88 | 0 | 184.54 | 0 | 74.83 | 0 | 10.29 | 0 | 249.08 | 0 |
