- 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) | 0.85 | -15.0 | -17.48 | 0.00 | 0 | 0 | 106.63 | 17.02 | 20.27 | 0.00 | 0 | 0 | 18.78 | 26.21 | 26.89 | 87.85 | 15.24 | 18.94 |
| 23Q3 (19) | 1.00 | -9.09 | 9.89 | 0.00 | 0 | 0 | 91.12 | 10.33 | -9.04 | 0.00 | 0 | 0 | 14.88 | 34.78 | 17.54 | 76.23 | 6.53 | -12.9 |
| 23Q2 (18) | 1.10 | 2.8 | 10.0 | 0.00 | 0 | 0 | 82.59 | -2.5 | -8.92 | 0.00 | 0 | 0 | 11.04 | -19.42 | -13.95 | 71.56 | 0.76 | -8.08 |
| 23Q1 (17) | 1.07 | 3.88 | 5.94 | 0.00 | 0 | 0 | 84.71 | -4.46 | -6.3 | 0.00 | 0 | 0 | 13.70 | -7.43 | -20.72 | 71.02 | -3.85 | -2.89 |
| 22Q4 (16) | 1.03 | 13.19 | 4.04 | 0.00 | 0 | 0 | 88.66 | -11.5 | -3.61 | 0.00 | 0 | 0 | 14.80 | 16.9 | -19.61 | 73.86 | -15.61 | 0.39 |
| 22Q3 (15) | 0.91 | -9.0 | -8.08 | 0.00 | 0 | 0 | 100.18 | 10.48 | 8.48 | 0.00 | 0 | 0 | 12.66 | -1.33 | -11.28 | 87.52 | 12.42 | 12.08 |
| 22Q2 (14) | 1.00 | -0.99 | -1.96 | 0.00 | 0 | 0 | 90.68 | 0.3 | 1.92 | 0.00 | 0 | 0 | 12.83 | -25.75 | -17.97 | 77.85 | 6.45 | 6.16 |
| 22Q1 (13) | 1.01 | 2.02 | 5.21 | 0.00 | 0 | 0 | 90.41 | -1.71 | -4.61 | 0.00 | 0 | 0 | 17.28 | -6.14 | 11.48 | 73.13 | -0.6 | -7.75 |
| 21Q4 (12) | 0.99 | 0.0 | -4.81 | 0.00 | 0 | 0 | 91.98 | -0.4 | 4.83 | 0.00 | 0 | 0 | 18.41 | 29.01 | 25.32 | 73.57 | -5.79 | 0.71 |
| 21Q3 (11) | 0.99 | -2.94 | -1.98 | 0.00 | 0 | 0 | 92.35 | 3.8 | 2.86 | 0.00 | 0 | 0 | 14.27 | -8.76 | 2.81 | 78.09 | 6.49 | 2.89 |
| 21Q2 (10) | 1.02 | 6.25 | 4.08 | 0.00 | 0 | 0 | 88.97 | -6.13 | -4.61 | 0.00 | 0 | 0 | 15.64 | 0.9 | 38.65 | 73.33 | -7.49 | -10.57 |
| 21Q1 (9) | 0.96 | -7.69 | 2.13 | 0.00 | 0 | 0 | 94.78 | 8.02 | -2.29 | 0.00 | 0 | 0 | 15.50 | 5.51 | 58.65 | 79.27 | 8.51 | -9.13 |
| 20Q4 (8) | 1.04 | 2.97 | 0.97 | 0.00 | 0 | 0 | 87.74 | -2.27 | -0.54 | 0.00 | 0 | 0 | 14.69 | 5.84 | 18.18 | 73.05 | -3.75 | -3.6 |
| 20Q3 (7) | 1.01 | 3.06 | 0.0 | 0.00 | 0 | 0 | 89.78 | -3.74 | -0.43 | 0.00 | 0 | 0 | 13.88 | 23.05 | -3.07 | 75.90 | -7.44 | 0.05 |
| 20Q2 (6) | 0.98 | 4.26 | -7.55 | 0.00 | 0 | 0 | 93.27 | -3.85 | 8.5 | 0.00 | 0 | 0 | 11.28 | 15.46 | -18.91 | 82.00 | -6.0 | 13.81 |
| 20Q1 (5) | 0.94 | -8.74 | -3.09 | 0.00 | 0 | 0 | 97.00 | 9.95 | 3.28 | 0.00 | 0 | 0 | 9.77 | -21.4 | -32.34 | 87.23 | 15.11 | 9.74 |
| 19Q4 (4) | 1.03 | 1.98 | 0.0 | 0.00 | 0 | 0.0 | 88.22 | -2.16 | 0.0 | 0.00 | 0 | 0.0 | 12.43 | -13.2 | 0.0 | 75.78 | -0.11 | 0.0 |
| 19Q3 (3) | 1.01 | -4.72 | 0.0 | 0.00 | 0 | 0.0 | 90.17 | 4.9 | 0.0 | 0.00 | 0 | 0.0 | 14.32 | 2.95 | 0.0 | 75.86 | 5.29 | 0.0 |
| 19Q2 (2) | 1.06 | 9.28 | 0.0 | 0.00 | 0 | 0.0 | 85.96 | -8.48 | 0.0 | 0.00 | 0 | 0.0 | 13.91 | -3.67 | 0.0 | 72.05 | -9.36 | 0.0 |
| 19Q1 (1) | 0.97 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 93.92 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 14.44 | 0.0 | 0.0 | 79.49 | 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) | 5.13 | 21.56 | 0.00 | 0 | 71.10 | -17.88 | 0.00 | 0 | 15.03 | -23.0 | 56.07 | -16.39 |
| 2022 (9) | 4.22 | 4.46 | 0.00 | 0 | 86.58 | -4.26 | 0.00 | 0 | 19.52 | 8.93 | 67.06 | -7.52 |
| 2021 (8) | 4.04 | 6.32 | 0.00 | 0 | 90.43 | -5.87 | 0.00 | 0 | 17.92 | 44.4 | 72.51 | -13.33 |
| 2020 (7) | 3.80 | 6.44 | 0.00 | 0 | 96.07 | -6.07 | 0.00 | 0 | 12.41 | -5.12 | 83.66 | -6.21 |
| 2019 (6) | 3.57 | -8.23 | 0.00 | 0 | 102.28 | 8.89 | 0.00 | 0 | 13.08 | -24.83 | 89.20 | 16.56 |
| 2018 (5) | 3.89 | 11.14 | 0.00 | 0 | 93.93 | -9.84 | 0.00 | 0 | 17.40 | -49.02 | 76.53 | 9.25 |
| 2017 (4) | 3.50 | -6.17 | 0.00 | 0 | 104.18 | 6.57 | 0.00 | 0 | 34.13 | 19.29 | 70.05 | 1.32 |
| 2016 (3) | 3.73 | -3.37 | 0.00 | 0 | 97.76 | 3.43 | 0.00 | 0 | 28.61 | 228.1 | 69.14 | -19.43 |
| 2015 (2) | 3.86 | -12.87 | 0.00 | 0 | 94.52 | 14.64 | 0.00 | 0 | 8.72 | -42.14 | 85.81 | 27.35 |
| 2014 (1) | 4.43 | 0.45 | 0.00 | 0 | 82.45 | -0.36 | 0.00 | 0 | 15.07 | -26.95 | 67.38 | 8.47 |
