- 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 | 1.72 | -22.37 | 0.00 | 0 | 0 | 154.32 | -1.58 | 28.95 | 0.00 | 0 | 0 | 27.73 | -7.13 | -16.55 | 126.59 | -0.28 | 46.45 |
| 23Q3 (19) | 0.58 | -13.43 | -25.64 | 0.00 | 0 | 0 | 156.80 | 15.63 | 35.15 | 0.00 | 0 | 0 | 29.86 | -6.22 | -14.64 | 126.94 | 22.33 | 56.64 |
| 23Q2 (18) | 0.67 | -9.46 | -5.63 | 0.00 | 0 | 0 | 135.61 | 9.74 | 6.27 | 0.00 | 0 | 0 | 31.84 | -6.13 | 1.05 | 103.77 | 15.76 | 7.98 |
| 23Q1 (17) | 0.74 | -2.63 | 8.82 | 0.00 | 0 | 0 | 123.57 | 3.26 | -7.09 | 0.00 | 0 | 0 | 33.92 | 2.08 | 6.83 | 89.64 | 3.7 | -11.47 |
| 22Q4 (16) | 0.76 | -2.56 | 8.57 | 0.00 | 0 | 0 | 119.67 | 3.15 | -8.39 | 0.00 | 0 | 0 | 33.23 | -5.0 | 9.92 | 86.44 | 6.66 | -13.9 |
| 22Q3 (15) | 0.78 | 9.86 | 16.42 | 0.00 | 0 | 0 | 116.02 | -9.08 | -14.04 | 0.00 | 0 | 0 | 34.98 | 11.01 | 12.66 | 81.04 | -15.67 | -22.02 |
| 22Q2 (14) | 0.71 | 4.41 | -1.39 | 0.00 | 0 | 0 | 127.61 | -4.05 | 0.61 | 0.00 | 0 | 0 | 31.51 | -0.76 | -6.44 | 96.10 | -5.09 | 3.17 |
| 22Q1 (13) | 0.68 | -2.86 | -4.23 | 0.00 | 0 | 0 | 133.00 | 1.81 | 4.3 | 0.00 | 0 | 0 | 31.75 | 5.03 | -12.7 | 101.25 | 0.85 | 11.08 |
| 21Q4 (12) | 0.70 | 4.48 | 0.0 | 0.00 | 0 | 0 | 130.63 | -3.22 | 0.9 | 0.00 | 0 | 0 | 30.23 | -2.64 | -6.58 | 100.40 | -3.4 | 3.4 |
| 21Q3 (11) | 0.67 | -6.94 | -6.94 | 0.00 | 0 | 0 | 134.97 | 6.42 | 6.67 | 0.00 | 0 | 0 | 31.05 | -7.81 | -3.9 | 103.93 | 11.57 | 10.31 |
| 21Q2 (10) | 0.72 | 1.41 | -2.7 | 0.00 | 0 | 0 | 126.83 | -0.54 | 3.81 | 0.00 | 0 | 0 | 33.68 | -7.4 | 9.32 | 93.15 | 2.19 | 1.95 |
| 21Q1 (9) | 0.71 | 1.43 | -7.79 | 0.00 | 0 | 0 | 127.52 | -1.5 | 8.49 | 0.00 | 0 | 0 | 36.37 | 12.39 | 8.57 | 91.15 | -6.13 | 8.46 |
| 20Q4 (8) | 0.70 | -2.78 | 1300.0 | 0.00 | 0 | 0 | 129.46 | 2.32 | -92.97 | 0.00 | 0 | 0 | 32.36 | 0.15 | -90.89 | 97.10 | 3.06 | -93.47 |
| 20Q3 (7) | 0.72 | -2.7 | -20.0 | 0.00 | 0 | 0 | 126.53 | 3.56 | 25.68 | 0.00 | 0 | 0 | 32.31 | 4.87 | 13.81 | 94.22 | 3.12 | 30.34 |
| 20Q2 (6) | 0.74 | -3.9 | -15.91 | 0.00 | 0 | 0 | 122.18 | 3.95 | 18.71 | 0.00 | 0 | 0 | 30.81 | -8.03 | 3.95 | 91.37 | 8.72 | 24.67 |
| 20Q1 (5) | 0.77 | 1440.0 | 11.59 | 0.00 | 0 | 0 | 117.54 | -93.62 | -10.78 | 0.00 | 0 | 0 | 33.50 | -90.57 | 5.11 | 84.04 | -94.35 | -15.85 |
| 19Q4 (4) | 0.05 | -94.44 | 0.0 | 0.00 | 0 | 0.0 | 1841.92 | 1729.48 | 0.0 | 0.00 | 0 | 0.0 | 355.14 | 1150.93 | 0.0 | 1486.78 | 1956.69 | 0.0 |
| 19Q3 (3) | 0.90 | 2.27 | 0.0 | 0.00 | 0 | 0.0 | 100.68 | -2.18 | 0.0 | 0.00 | 0 | 0.0 | 28.39 | -4.22 | 0.0 | 72.29 | -1.36 | 0.0 |
| 19Q2 (2) | 0.88 | 27.54 | 0.0 | 0.00 | 0 | 0.0 | 102.92 | -21.88 | 0.0 | 0.00 | 0 | 0.0 | 29.64 | -7.0 | 0.0 | 73.29 | -26.61 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 131.74 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 31.87 | 0.0 | 0.0 | 99.87 | 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) | 2.70 | -7.22 | 0.00 | 0 | 135.05 | 7.64 | 0.00 | 0 | 30.06 | -8.19 | 104.99 | 13.22 |
| 2022 (9) | 2.91 | 5.43 | 0.00 | 0 | 125.46 | -5.23 | 0.00 | 0 | 32.74 | 0.77 | 92.73 | -7.16 |
| 2021 (8) | 2.76 | -8.91 | 0.00 | 0 | 132.38 | 9.9 | 0.00 | 0 | 32.49 | -6.07 | 99.88 | 16.32 |
| 2020 (7) | 3.03 | 17.44 | 0.00 | 0 | 120.46 | -14.92 | 0.00 | 0 | 34.59 | -1.45 | 85.87 | -19.36 |
| 2019 (6) | 2.58 | -11.03 | 0.00 | 0 | 141.58 | 12.54 | 0.00 | 0 | 35.10 | 32.5 | 106.48 | 7.22 |
| 2018 (5) | 2.90 | -9.94 | 0.00 | 0 | 125.80 | 11.06 | 0.00 | 0 | 26.49 | -6.4 | 99.31 | 16.88 |
| 2017 (4) | 3.22 | -3.3 | 0.00 | 0 | 113.27 | 3.21 | 0.00 | 0 | 28.30 | -11.81 | 84.97 | 9.43 |
| 2016 (3) | 3.33 | -0.89 | 0.00 | 0 | 109.75 | 0.98 | 0.00 | 0 | 32.09 | 6.93 | 77.65 | -1.61 |
| 2015 (2) | 3.36 | -12.95 | 1531.64 | 160.06 | 108.68 | 14.86 | 0.24 | -61.29 | 30.01 | 8.42 | 78.92 | 16.83 |
| 2014 (1) | 3.86 | 4.32 | 588.95 | 282.19 | 94.62 | -3.97 | 0.62 | -73.84 | 27.68 | 5.93 | 67.55 | -9.66 |
