- 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) | 0.99 | 1.02 | 4.21 | 0.00 | 0 | 0 | 91.99 | -0.54 | -4.36 | 0.00 | 0 | 0 | 20.37 | -12.2 | -21.83 | 71.62 | 3.35 | 2.14 |
| 23Q3 (19) | 0.98 | 0.0 | 4.26 | 0.00 | 0 | 0 | 92.49 | -0.01 | -4.9 | 0.00 | 0 | 0 | 23.20 | -18.65 | 40.86 | 69.30 | 8.32 | -14.22 |
| 23Q2 (18) | 0.98 | 7.69 | 11.36 | 0.00 | 0 | 0 | 92.50 | -7.1 | -10.58 | 0.00 | 0 | 0 | 28.52 | -6.83 | 90.9 | 63.98 | -7.21 | -27.71 |
| 23Q1 (17) | 0.91 | -4.21 | -12.5 | 0.00 | 0 | 0 | 99.57 | 3.52 | 14.07 | 0.00 | 0 | 0 | 30.61 | 17.46 | 96.85 | 68.95 | -1.67 | -3.89 |
| 22Q4 (16) | 0.95 | 1.06 | -18.1 | 0.00 | 0 | 0 | 96.18 | -1.11 | 22.27 | 0.00 | 0 | 0 | 26.06 | 58.23 | 45.02 | 70.12 | -13.21 | 15.54 |
| 22Q3 (15) | 0.94 | 6.82 | -21.67 | 0.00 | 0 | 0 | 97.26 | -5.97 | 27.97 | 0.00 | 0 | 0 | 16.47 | 10.24 | -11.45 | 80.79 | -8.72 | 40.72 |
| 22Q2 (14) | 0.88 | -15.38 | -22.12 | 0.00 | 0 | 0 | 103.44 | 18.5 | 28.99 | 0.00 | 0 | 0 | 14.94 | -3.92 | -36.43 | 88.51 | 23.38 | 56.13 |
| 22Q1 (13) | 1.04 | -10.34 | 8.33 | 0.00 | 0 | 0 | 87.29 | 10.97 | -7.76 | 0.00 | 0 | 0 | 15.55 | -13.47 | -38.9 | 71.74 | 18.21 | 3.7 |
| 21Q4 (12) | 1.16 | -3.33 | 16.0 | 0.00 | 0 | 0 | 78.66 | 3.5 | -13.16 | 0.00 | 0 | 0 | 17.97 | -3.39 | 3.39 | 60.69 | 5.71 | -17.09 |
| 21Q3 (11) | 1.20 | 6.19 | 15.38 | 0.00 | 0 | 0 | 76.00 | -5.23 | -12.79 | 0.00 | 0 | 0 | 18.60 | -20.85 | 25.51 | 57.41 | 1.27 | -20.62 |
| 21Q2 (10) | 1.13 | 17.71 | 11.88 | 0.00 | 0 | 0 | 80.19 | -15.26 | -10.86 | 0.00 | 0 | 0 | 23.50 | -7.66 | 47.15 | 56.69 | -18.05 | -23.39 |
| 21Q1 (9) | 0.96 | -4.0 | 2.13 | 0.00 | 0 | 0 | 94.63 | 4.47 | -2.34 | 0.00 | 0 | 0 | 25.45 | 46.43 | 2.0 | 69.18 | -5.49 | -3.85 |
| 20Q4 (8) | 1.00 | -3.85 | -1.96 | 0.00 | 0 | 0 | 90.58 | 3.94 | 1.18 | 0.00 | 0 | 0 | 17.38 | 17.27 | -28.92 | 73.20 | 1.22 | 12.49 |
| 20Q3 (7) | 1.04 | 2.97 | 0.0 | 0.00 | 0 | 0 | 87.15 | -3.12 | 0.06 | 0.00 | 0 | 0 | 14.82 | -7.2 | -12.93 | 72.32 | -2.27 | 3.2 |
| 20Q2 (6) | 1.01 | 7.45 | -4.72 | 0.00 | 0 | 0 | 89.96 | -7.16 | 4.98 | 0.00 | 0 | 0 | 15.97 | -35.99 | 14.64 | 74.00 | 2.85 | 3.11 |
| 20Q1 (5) | 0.94 | -7.84 | -2.08 | 0.00 | 0 | 0 | 96.90 | 8.24 | 2.71 | 0.00 | 0 | 0 | 24.95 | 2.04 | 80.01 | 71.95 | 10.57 | -10.6 |
| 19Q4 (4) | 1.02 | -1.92 | 0.0 | 0.00 | 0 | 0.0 | 89.52 | 2.78 | 0.0 | 0.00 | 0 | 0.0 | 24.45 | 43.65 | 0.0 | 65.07 | -7.15 | 0.0 |
| 19Q3 (3) | 1.04 | -1.89 | 0.0 | 0.00 | 0 | 0.0 | 87.10 | 1.65 | 0.0 | 0.00 | 0 | 0.0 | 17.02 | 22.18 | 0.0 | 70.08 | -2.35 | 0.0 |
| 19Q2 (2) | 1.06 | 10.42 | 0.0 | 0.00 | 0 | 0.0 | 85.69 | -9.17 | 0.0 | 0.00 | 0 | 0.0 | 13.93 | 0.51 | 0.0 | 71.77 | -10.82 | 0.0 |
| 19Q1 (1) | 0.96 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 94.34 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 13.86 | 0.0 | 0.0 | 80.48 | 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) | 3.80 | -0.26 | 0.00 | 0 | 95.96 | 0.08 | 0.00 | 0 | 26.55 | 1.53 | 69.41 | -0.46 |
| 2022 (9) | 3.81 | -6.62 | 0.00 | 0 | 95.88 | 7.21 | 0.00 | 0 | 26.15 | 29.46 | 69.73 | 0.72 |
| 2021 (8) | 4.08 | 4.88 | 0.00 | 0 | 89.43 | -4.62 | 0.00 | 0 | 20.20 | -26.84 | 69.23 | 4.66 |
| 2020 (7) | 3.89 | 0.52 | 0.00 | 0 | 93.76 | -0.69 | 0.00 | 0 | 27.61 | 6.31 | 66.15 | -3.35 |
| 2019 (6) | 3.87 | -1.78 | 0.00 | 0 | 94.41 | 1.97 | 0.00 | 0 | 25.97 | 34.56 | 68.44 | -6.62 |
| 2018 (5) | 3.94 | 5.91 | 0.00 | 0 | 92.59 | -5.7 | 0.00 | 0 | 19.30 | -6.9 | 73.29 | -5.4 |
| 2017 (4) | 3.72 | 3.33 | 0.00 | 0 | 98.19 | -3.18 | 0.00 | 0 | 20.73 | 25.26 | 77.47 | -8.72 |
| 2016 (3) | 3.60 | 9.76 | 0.00 | 0 | 101.42 | -8.97 | 0.00 | 0 | 16.55 | 25.86 | 84.87 | -13.63 |
| 2015 (2) | 3.28 | -19.01 | 0.00 | 0 | 111.41 | 23.76 | 0.00 | 0 | 13.15 | 1.78 | 98.26 | 27.44 |
| 2014 (1) | 4.05 | 4.11 | 0.00 | 0 | 90.02 | -3.95 | 0.00 | 0 | 12.92 | -10.77 | 77.10 | -2.71 |
