- 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) | 2.13 | 10.36 | -2.74 | 0.00 | 0 | 0 | 42.80 | -9.01 | 2.88 | 0.00 | 0 | 0 | 106.62 | -74.18 | -59.0 | -63.81 | 82.56 | 70.79 |
| 23Q3 (19) | 1.93 | -8.96 | -4.46 | 0.00 | 0 | 0 | 47.04 | 9.68 | 4.28 | 0.00 | 0 | 0 | 412.91 | -5.5 | 394.8 | -365.87 | 7.15 | -854.28 |
| 23Q2 (18) | 2.12 | -11.67 | 4.95 | 0.00 | 0 | 0 | 42.89 | 12.99 | -4.67 | 0.00 | 0 | 0 | 436.94 | 1.41 | 12.17 | -394.05 | -0.29 | -14.36 |
| 23Q1 (17) | 2.40 | 9.59 | 42.86 | 0.00 | 0 | 0 | 37.96 | -8.75 | -29.85 | 0.00 | 0 | 0 | 430.86 | 65.7 | 23.18 | -392.90 | -79.88 | -32.88 |
| 22Q4 (16) | 2.19 | 8.42 | 61.03 | 0.00 | 0 | 0 | 41.60 | -7.78 | -37.95 | 0.00 | 0 | 0 | 260.02 | 211.59 | 7.44 | -218.42 | -469.69 | -24.83 |
| 22Q3 (15) | 2.02 | 0.0 | 38.36 | 0.00 | 0 | 0 | 45.11 | 0.27 | -27.45 | 0.00 | 0 | 0 | 83.45 | -78.58 | -28.12 | -38.34 | 88.87 | 28.88 |
| 22Q2 (14) | 2.02 | 20.24 | 57.81 | 0.00 | 0 | 0 | 44.99 | -16.85 | -36.75 | 0.00 | 0 | 0 | 389.55 | 11.37 | 48.02 | -344.57 | -16.53 | -79.41 |
| 22Q1 (13) | 1.68 | 23.53 | 8.39 | 0.00 | 0 | 0 | 54.11 | -19.29 | -7.91 | 0.00 | 0 | 0 | 349.79 | 44.53 | 179.23 | -295.69 | -68.99 | -344.58 |
| 21Q4 (12) | 1.36 | -6.85 | -11.11 | 0.00 | 0 | 0 | 67.04 | 7.82 | 12.48 | 0.00 | 0 | 0 | 242.02 | 108.48 | 21.12 | -174.98 | -224.58 | -24.79 |
| 21Q3 (11) | 1.46 | 14.06 | 7.35 | 0.00 | 0 | 0 | 62.18 | -12.58 | -7.1 | 0.00 | 0 | 0 | 116.09 | -55.89 | 8.32 | -53.91 | 71.93 | -33.97 |
| 21Q2 (10) | 1.28 | -17.42 | -12.33 | 0.00 | 0 | 0 | 71.13 | 21.05 | 13.79 | 0.00 | 0 | 0 | 263.18 | 110.09 | 92.16 | -192.06 | -188.77 | -157.97 |
| 21Q1 (9) | 1.55 | 1.31 | 1.97 | 0.00 | 0 | 0 | 58.76 | -1.41 | -2.03 | 0.00 | 0 | 0 | 125.27 | -37.31 | -25.38 | -66.51 | 52.57 | 38.35 |
| 20Q4 (8) | 1.53 | 12.5 | 14.18 | 0.00 | 0 | 0 | 59.60 | -10.95 | -12.44 | 0.00 | 0 | 0 | 199.82 | 86.45 | 47.75 | -140.22 | -248.46 | -108.75 |
| 20Q3 (7) | 1.36 | -6.85 | 5.43 | 0.00 | 0 | 0 | 66.93 | 7.07 | -5.0 | 0.00 | 0 | 0 | 107.17 | -21.75 | -21.38 | -40.24 | 45.95 | 38.89 |
| 20Q2 (6) | 1.46 | -3.95 | 36.45 | 0.00 | 0 | 0 | 62.51 | 4.22 | -26.56 | 0.00 | 0 | 0 | 136.96 | -18.42 | 6.46 | -74.45 | 30.99 | -71.03 |
| 20Q1 (5) | 1.52 | 13.43 | 19.69 | 0.00 | 0 | 0 | 59.98 | -11.88 | -16.18 | 0.00 | 0 | 0 | 167.88 | 24.13 | 37.49 | -107.89 | -60.62 | -113.47 |
| 19Q4 (4) | 1.34 | 3.88 | 0.0 | 0.00 | 0 | 0.0 | 68.07 | -3.38 | 0.0 | 0.00 | 0 | 0.0 | 135.24 | -0.78 | 0.0 | -67.17 | -2.0 | 0.0 |
| 19Q3 (3) | 1.29 | 20.56 | 0.0 | 0.00 | 0 | 0.0 | 70.45 | -17.23 | 0.0 | 0.00 | 0 | 0.0 | 136.31 | 5.95 | 0.0 | -65.85 | -51.27 | 0.0 |
| 19Q2 (2) | 1.07 | -15.75 | 0.0 | 0.00 | 0 | 0.0 | 85.12 | 18.95 | 0.0 | 0.00 | 0 | 0.0 | 128.65 | 5.36 | 0.0 | -43.53 | 13.87 | 0.0 |
| 19Q1 (1) | 1.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 71.56 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 122.10 | 0.0 | 0.0 | -50.54 | 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) | 7.54 | 3.86 | 0.00 | 0 | 48.43 | -3.7 | 0.00 | 0 | 251.85 | 67.65 | -203.42 | 0 |
| 2022 (9) | 7.26 | 5.37 | 0.00 | 0 | 50.29 | -5.13 | 0.00 | 0 | 150.22 | -14.72 | -99.94 | 0 |
| 2021 (8) | 6.89 | -7.52 | 0.00 | 0 | 53.01 | 8.14 | 0.00 | 0 | 176.14 | 12.95 | -123.13 | 0 |
| 2020 (7) | 7.45 | 25.0 | 0.00 | 0 | 49.02 | -19.99 | 0.00 | 0 | 155.94 | 30.5 | -106.92 | 0 |
| 2019 (6) | 5.96 | -0.67 | 0.00 | 0 | 61.27 | 0.71 | 0.00 | 0 | 119.49 | 16.35 | -58.22 | 0 |
| 2018 (5) | 6.00 | -6.83 | 0.00 | 0 | 60.84 | 7.38 | 0.00 | 0 | 102.70 | -18.02 | -41.86 | 0 |
| 2017 (4) | 6.44 | -17.01 | 0.00 | 0 | 56.66 | 20.43 | 0.00 | 0 | 125.27 | 70.83 | -68.61 | 0 |
| 2016 (3) | 7.76 | -2.63 | 0.00 | 0 | 47.05 | 2.71 | 0.00 | 0 | 73.33 | 35.75 | -26.28 | 0 |
| 2015 (2) | 7.97 | -1.85 | 0.00 | 0 | 45.81 | 1.94 | 0.00 | 0 | 54.02 | 1.27 | -8.21 | 0 |
| 2014 (1) | 8.12 | 29.09 | 0.00 | 0 | 44.94 | -22.54 | 0.00 | 0 | 53.34 | -29.24 | -8.40 | 0 |
