- 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) | 7.51 | 6.22 | 22.71 | 0.00 | 0 | 0 | 12.11 | -5.83 | -18.62 | 0.00 | 0 | 0 | 6.03 | -0.33 | -34.46 | 6.08 | -10.85 | 7.04 |
| 23Q3 (19) | 7.07 | 2.32 | 13.48 | 0.00 | 0 | 0 | 12.86 | -2.35 | -11.98 | 0.00 | 0 | 0 | 6.05 | 13.94 | 19.8 | 6.82 | -13.34 | -28.66 |
| 23Q2 (18) | 6.91 | 4.38 | 28.92 | 0.00 | 0 | 0 | 13.17 | -4.22 | -22.35 | 0.00 | 0 | 0 | 5.31 | -34.53 | -13.09 | 7.87 | 39.54 | -27.47 |
| 23Q1 (17) | 6.62 | 8.17 | 18.0 | 0.00 | 0 | 0 | 13.75 | -7.59 | -15.28 | 0.00 | 0 | 0 | 8.11 | -11.85 | -16.65 | 5.64 | -0.7 | -13.36 |
| 22Q4 (16) | 6.12 | -1.77 | -1.29 | 0.00 | 0 | 0 | 14.88 | 1.85 | 1.36 | 0.00 | 0 | 0 | 9.20 | 82.18 | 13.3 | 5.68 | -40.59 | -13.41 |
| 22Q3 (15) | 6.23 | 16.23 | 14.94 | 0.00 | 0 | 0 | 14.61 | -13.86 | -12.88 | 0.00 | 0 | 0 | 5.05 | -17.35 | 31.51 | 9.56 | -11.89 | -26.06 |
| 22Q2 (14) | 5.36 | -4.46 | -3.94 | 0.00 | 0 | 0 | 16.96 | 4.5 | 3.99 | 0.00 | 0 | 0 | 6.11 | -37.2 | 86.28 | 10.85 | 66.67 | -16.73 |
| 22Q1 (13) | 5.61 | -9.52 | -16.27 | 0.00 | 0 | 0 | 16.23 | 10.56 | 19.43 | 0.00 | 0 | 0 | 9.73 | 19.83 | 185.34 | 6.51 | -0.76 | -36.05 |
| 21Q4 (12) | 6.20 | 14.39 | -7.6 | 0.00 | 0 | 0 | 14.68 | -12.46 | 8.26 | 0.00 | 0 | 0 | 8.12 | 111.46 | 187.94 | 6.56 | -49.27 | -38.92 |
| 21Q3 (11) | 5.42 | -2.87 | -15.31 | 0.00 | 0 | 0 | 16.77 | 2.82 | 17.85 | 0.00 | 0 | 0 | 3.84 | 17.07 | 22.68 | 12.93 | -0.77 | 16.49 |
| 21Q2 (10) | 5.58 | -16.72 | -12.13 | 0.00 | 0 | 0 | 16.31 | 20.01 | 13.82 | 0.00 | 0 | 0 | 3.28 | -3.81 | -18.81 | 13.03 | 28.0 | 26.63 |
| 21Q1 (9) | 6.70 | -0.15 | -9.09 | 0.00 | 0 | 0 | 13.59 | 0.22 | 10.04 | 0.00 | 0 | 0 | 3.41 | 20.92 | -32.21 | 10.18 | -5.21 | 39.07 |
| 20Q4 (8) | 6.71 | 4.84 | -9.81 | 0.00 | 0 | 0 | 13.56 | -4.71 | 10.87 | 0.00 | 0 | 0 | 2.82 | -9.9 | -39.48 | 10.74 | -3.24 | 42.06 |
| 20Q3 (7) | 6.40 | 0.79 | -9.35 | 0.00 | 0 | 0 | 14.23 | -0.7 | 10.4 | 0.00 | 0 | 0 | 3.13 | -22.52 | -36.51 | 11.10 | 7.87 | 39.45 |
| 20Q2 (6) | 6.35 | -13.84 | -9.8 | 0.00 | 0 | 0 | 14.33 | 16.03 | 10.74 | 0.00 | 0 | 0 | 4.04 | -19.68 | -55.11 | 10.29 | 40.57 | 161.83 |
| 20Q1 (5) | 7.37 | -0.94 | 6.81 | 0.00 | 0 | 0 | 12.35 | 0.98 | -6.37 | 0.00 | 0 | 0 | 5.03 | 7.94 | -62.38 | 7.32 | -3.17 | 4166.67 |
| 19Q4 (4) | 7.44 | 5.38 | 0.0 | 0.00 | 0 | 0.0 | 12.23 | -5.12 | 0.0 | 0.00 | 0 | 0.0 | 4.66 | -5.48 | 0.0 | 7.56 | -5.03 | 0.0 |
| 19Q3 (3) | 7.06 | 0.28 | 0.0 | 0.00 | 0 | 0.0 | 12.89 | -0.39 | 0.0 | 0.00 | 0 | 0.0 | 4.93 | -45.22 | 0.0 | 7.96 | 102.54 | 0.0 |
| 19Q2 (2) | 7.04 | 2.03 | 0.0 | 0.00 | 0 | 0.0 | 12.94 | -1.9 | 0.0 | 0.00 | 0 | 0.0 | 9.00 | -32.69 | 0.0 | 3.93 | 2283.33 | 0.0 |
| 19Q1 (1) | 6.90 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13.19 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13.37 | 0.0 | 0.0 | -0.18 | 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) | 31.50 | 12.22 | 0.00 | 0 | 11.59 | -10.85 | 0.00 | 0 | 7.97 | -32.69 | 3.62 | 212.07 |
| 2022 (9) | 28.07 | -4.43 | 0.00 | 0 | 13.00 | 4.59 | 0.00 | 0 | 11.84 | 33.33 | 1.16 | -67.32 |
| 2021 (8) | 29.37 | -10.68 | 0.00 | 0 | 12.43 | 11.98 | 0.00 | 0 | 8.88 | 97.77 | 3.55 | -46.29 |
| 2020 (7) | 32.88 | -3.66 | 0.00 | 0 | 11.10 | 3.74 | 0.00 | 0 | 4.49 | -55.06 | 6.61 | 830.99 |
| 2019 (6) | 34.13 | -7.18 | 0.00 | 0 | 10.70 | 7.75 | 0.00 | 0 | 9.99 | -34.66 | 0.71 | 0 |
| 2018 (5) | 36.77 | -2.08 | 0.00 | 0 | 9.93 | 2.16 | 0.00 | 0 | 15.29 | -13.66 | -5.36 | 0 |
| 2017 (4) | 37.55 | 5.09 | 0.00 | 0 | 9.72 | -4.89 | 0.00 | 0 | 17.71 | -11.23 | -7.99 | 0 |
| 2016 (3) | 35.73 | 224.23 | 0.00 | 0 | 10.22 | -69.14 | 0.00 | 0 | 19.95 | 27.8 | -9.73 | 0 |
| 2015 (2) | 11.02 | 84.59 | 0.00 | 0 | 33.12 | -45.78 | 0.00 | 0 | 15.61 | 41.52 | 17.50 | -65.05 |
| 2014 (1) | 5.97 | -46.07 | 0.00 | 0 | 61.09 | 85.23 | 0.00 | 0 | 11.03 | 580.86 | 50.07 | 59.71 |
