- 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) | 3.19 | 30.74 | -14.93 | 0.00 | 0 | 0 | 28.48 | -23.63 | 17.35 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 2.44 | -19.74 | -32.03 | 0.00 | 0 | 0 | 37.29 | 24.47 | 47.22 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 3.04 | -3.49 | -36.53 | 0.00 | 0 | 0 | 29.96 | 3.74 | 57.68 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 3.15 | -16.0 | -49.28 | 0.00 | 0 | 0 | 28.88 | 18.99 | 97.13 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 3.75 | 4.46 | -3.6 | 0.00 | 0 | 0 | 24.27 | -4.18 | 3.67 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 3.59 | -25.05 | 1.41 | 0.00 | 0 | 0 | 25.33 | 33.32 | -1.48 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 4.79 | -22.87 | 2.35 | 0.00 | 0 | 0 | 19.00 | 29.69 | -2.21 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | 6.21 | 59.64 | 22.24 | 0.00 | 0 | 0 | 14.65 | -37.42 | -18.25 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 3.89 | 9.89 | 4.29 | 0.00 | 0 | 0 | 23.41 | -8.95 | -4.14 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 3.54 | -24.36 | -3.28 | 0.00 | 0 | 0 | 25.71 | 32.32 | 3.54 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 4.68 | -7.87 | 10.64 | 0.00 | 0 | 0 | 19.43 | 8.43 | -9.67 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 5.08 | 36.19 | 43.91 | 0.00 | 0 | 0 | 17.92 | -26.62 | -30.43 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 3.73 | 1.91 | 40.23 | 0.00 | 0 | 0 | 24.42 | -1.65 | -28.7 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 3.66 | -13.48 | 35.06 | 0.00 | 0 | 0 | 24.83 | 15.43 | -26.04 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 4.23 | 19.83 | 39.14 | 0.00 | 0 | 0 | 21.51 | -16.5 | -28.06 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 3.53 | 32.71 | 17.67 | 0.00 | 0 | 0 | 25.76 | -24.79 | -15.15 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 2.66 | -1.85 | 0.0 | 0.00 | 0 | 0.0 | 34.25 | 2.03 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 2.71 | -10.86 | 0.0 | 0.00 | 0 | 0.0 | 33.57 | 12.27 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 3.04 | 1.33 | 0.0 | 0.00 | 0 | 0.0 | 29.90 | -1.52 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 3.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 30.36 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 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) | 13.95 | -25.16 | 0.00 | 0 | 26.17 | 33.66 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2022 (9) | 18.64 | -13.22 | 0.00 | 0 | 19.58 | 15.24 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2021 (8) | 21.48 | 47.63 | 0.00 | 0 | 16.99 | -32.28 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2020 (7) | 14.55 | 47.12 | 0.00 | 0 | 25.09 | -32.02 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2019 (6) | 9.89 | -19.33 | 0.00 | 0 | 36.91 | 24.03 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2018 (5) | 12.26 | -33.62 | 0.00 | 0 | 29.76 | 50.61 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2017 (4) | 18.47 | -7.28 | 0.00 | 0 | 19.76 | 7.86 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2016 (3) | 19.92 | -3.39 | 0.00 | 0 | 18.32 | 3.5 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2015 (2) | 20.62 | -10.77 | 0.00 | 0 | 17.70 | 12.03 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2014 (1) | 23.11 | -21.13 | 0.00 | 0 | 15.80 | 26.81 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
