- 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) | 8871.59 | 615.9 | 258546.94 | 0.01 | 0 | 0 | 0.01 | -85.71 | -99.96 | 6073.46 | -74.06 | -99.99 | 168.79 | -66.67 | -99.99 | 5904.68 | -74.22 | -99.99 |
| 23Q3 (19) | 1239.22 | 15993.77 | 32171.35 | 0.00 | 0 | 0 | 0.07 | -99.41 | -99.7 | 23409.80 | -7.28 | -99.97 | 506.46 | -7.35 | -99.97 | 22903.40 | -7.32 | -99.97 |
| 23Q2 (18) | 7.70 | -65.13 | 277.45 | 0.00 | -100.0 | 0 | 11.82 | 186.89 | -73.44 | 25247.90 | 198.05 | 0 | 546.61 | 187.61 | 0 | 24713.10 | 198.28 | 0 |
| 23Q1 (17) | 22.08 | 543.73 | -94.43 | 0.01 | 0 | 0.0 | 4.12 | -84.45 | 1691.3 | 8471.06 | -99.99 | -45.94 | 190.05 | -99.99 | -36.88 | 8285.13 | -99.99 | -46.09 |
| 22Q4 (16) | 3.43 | -10.68 | -99.84 | 0.00 | 0 | -100.0 | 26.50 | 11.72 | 66150.0 | 73845200.00 | -3.63 | 2823894.62 | 1598050.00 | 7.18 | 2822312.58 | 72247200.00 | -3.84 | 2823887.43 |
| 22Q3 (15) | 3.84 | 88.24 | -99.27 | 0.00 | 0 | -100.0 | 23.72 | -46.71 | 13852.94 | 76623500.00 | 0 | 2493699.96 | 1490970.00 | 0 | 2187035.1 | 75132600.00 | 0 | 2500519.06 |
| 22Q2 (14) | 2.04 | -99.49 | -99.39 | 0.00 | -100.0 | -100.0 | 44.51 | 19252.17 | 16385.19 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (13) | 396.61 | -82.01 | 215.55 | 0.01 | -66.67 | 0.0 | 0.23 | 475.0 | -68.06 | 15669.10 | 499.22 | 57.27 | 301.11 | 431.81 | 103.21 | 15368.20 | 500.71 | 56.56 |
| 21Q4 (12) | 2204.13 | 317.8 | 1799.29 | 0.03 | 0.0 | 200.0 | 0.04 | -76.47 | -94.87 | 2614.92 | -14.89 | -83.69 | 56.62 | -16.94 | -77.48 | 2558.34 | -14.85 | -83.79 |
| 21Q3 (11) | 527.56 | 58.96 | 1770.78 | 0.03 | 0.0 | 0 | 0.17 | -37.04 | -94.74 | 3072.56 | 15.6 | -91.25 | 68.17 | 44.43 | -86.7 | 3004.56 | 15.07 | -91.32 |
| 21Q2 (10) | 331.89 | 164.05 | 304.2 | 0.03 | 200.0 | 200.0 | 0.27 | -62.5 | -75.68 | 2657.96 | -73.32 | -81.05 | 47.20 | -68.15 | -77.14 | 2611.03 | -73.4 | -81.11 |
| 21Q1 (9) | 125.69 | 8.31 | 52.06 | 0.01 | 0.0 | 0.0 | 0.72 | -7.69 | -34.55 | 9963.45 | -37.84 | -43.25 | 148.18 | -41.06 | -44.84 | 9816.00 | -37.79 | -43.23 |
| 20Q4 (8) | 116.05 | 311.52 | 265.4 | 0.01 | 0 | -50.0 | 0.78 | -75.85 | -72.82 | 16029.50 | -54.38 | 233.12 | 251.42 | -50.94 | 303.5 | 15778.90 | -54.43 | 232.01 |
| 20Q3 (7) | 28.20 | -65.66 | 168.83 | 0.00 | -100.0 | -100.0 | 3.23 | 190.99 | -62.79 | 35134.50 | 150.51 | 613.65 | 512.49 | 148.19 | 920.69 | 34625.20 | 150.54 | 609.29 |
| 20Q2 (6) | 82.11 | -0.67 | 160.5 | 0.01 | 0.0 | -75.0 | 1.11 | 0.91 | -61.59 | 14025.30 | -20.12 | 537.07 | 206.49 | -23.14 | 830.97 | 13820.00 | -20.07 | 533.29 |
| 20Q1 (5) | 82.66 | 160.26 | -30.7 | 0.01 | -50.0 | -50.0 | 1.10 | -61.67 | 44.74 | 17558.10 | 264.89 | 270.48 | 268.64 | 331.13 | 495.39 | 17290.50 | 263.82 | 268.28 |
| 19Q4 (4) | 31.76 | 202.76 | 0.0 | 0.02 | 0.0 | 0.0 | 2.87 | -66.94 | 0.0 | 4811.95 | -2.26 | 0.0 | 62.31 | 24.1 | 0.0 | 4752.50 | -2.65 | 0.0 |
| 19Q3 (3) | 10.49 | -66.72 | 0.0 | 0.02 | -50.0 | 0.0 | 8.68 | 200.35 | 0.0 | 4923.19 | 123.62 | 0.0 | 50.21 | 126.38 | 0.0 | 4881.66 | 123.7 | 0.0 |
| 19Q2 (2) | 31.52 | -73.57 | 0.0 | 0.04 | 100.0 | 0.0 | 2.89 | 280.26 | 0.0 | 2201.54 | -53.55 | 0.0 | 22.18 | -50.84 | 0.0 | 2182.25 | -53.52 | 0.0 |
| 19Q1 (1) | 119.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 4739.30 | 0.0 | 0.0 | 45.12 | 0.0 | 0.0 | 4694.95 | 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) | 11641.80 | 2435.95 | 0.03 | 200.0 | 0.03 | -96.25 | 10967.50 | -83.6 | 316.06 | -79.01 | 10651.40 | -83.71 |
| 2022 (9) | 459.07 | -89.44 | 0.01 | -90.91 | 0.80 | 900.0 | 66894.00 | 1883.77 | 1505.76 | 2208.39 | 65389.00 | 1877.34 |
| 2021 (8) | 4348.01 | 1339.83 | 0.11 | 450.0 | 0.08 | -93.39 | 3372.07 | -81.41 | 65.23 | -78.27 | 3306.92 | -81.46 |
| 2020 (7) | 301.98 | -66.95 | 0.02 | -80.0 | 1.21 | 202.5 | 18139.80 | 379.2 | 300.16 | 523.39 | 17840.80 | 377.32 |
| 2019 (6) | 913.58 | 121.7 | 0.10 | -54.55 | 0.40 | -55.06 | 3785.47 | 123.78 | 48.15 | 412.23 | 3737.71 | 122.07 |
| 2018 (5) | 412.08 | 98.11 | 0.22 | 144.44 | 0.89 | -49.14 | 1691.61 | -57.84 | 9.40 | -63.06 | 1683.10 | -57.8 |
| 2017 (4) | 208.01 | 152.07 | 0.09 | 50.0 | 1.75 | -60.41 | 4012.07 | -38.47 | 25.45 | -75.32 | 3988.37 | -37.89 |
| 2016 (3) | 82.52 | -15.0 | 0.06 | -40.0 | 4.42 | 17.55 | 6520.65 | 84.55 | 103.11 | 44.05 | 6421.96 | 85.32 |
| 2015 (2) | 97.08 | -70.09 | 0.10 | -65.52 | 3.76 | 235.71 | 3533.18 | 184.65 | 71.58 | 90.17 | 3465.37 | 187.65 |
| 2014 (1) | 324.62 | 127.69 | 0.29 | -21.62 | 1.12 | -56.25 | 1241.23 | 27.17 | 37.64 | -5.5 | 1204.71 | 28.33 |
