- 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) | 0.78 | 16.42 | 212.0 | 0.06 | -60.0 | -40.0 | 117.09 | -13.85 | -67.27 | 1485.60 | 140.28 | 64.8 | 0.00 | 0 | 0 | 1602.68 | 112.5 | 27.28 |
| 23Q3 (19) | 0.67 | -88.89 | -62.36 | 0.15 | -28.57 | 114.29 | 135.91 | 801.26 | 166.23 | 618.29 | 40.64 | -55.38 | 0.00 | 0 | 0 | 754.19 | 65.86 | -47.51 |
| 23Q2 (18) | 6.03 | 1845.16 | 458.33 | 0.21 | 23.53 | 425.0 | 15.08 | -94.8 | -82.05 | 439.64 | -19.9 | -79.53 | 0.00 | 0 | 0 | 454.72 | -45.78 | -79.62 |
| 23Q1 (17) | 0.31 | 24.0 | 342.86 | 0.17 | 70.0 | 1600.0 | 289.83 | -18.98 | -78.02 | 548.86 | -39.11 | -91.13 | 0.00 | 0 | 0 | 838.68 | -33.39 | -88.83 |
| 22Q4 (16) | 0.25 | -85.96 | 2400.0 | 0.10 | 42.86 | 25.0 | 357.71 | 600.71 | -97.85 | 901.44 | -34.95 | -20.8 | 0.00 | 0 | 0 | 1259.15 | -12.36 | -92.92 |
| 22Q3 (15) | 1.78 | 64.81 | 0 | 0.07 | 75.0 | 133.33 | 51.05 | -39.23 | -99.79 | 1385.66 | -35.47 | -57.83 | 0.00 | 0 | 0 | 1436.71 | -35.61 | -94.79 |
| 22Q2 (14) | 1.08 | 1442.86 | -57.48 | 0.04 | 300.0 | 33.33 | 84.00 | -93.63 | 134.7 | 2147.28 | -65.29 | -22.92 | 0.00 | 0 | 0 | 2231.28 | -70.27 | -20.92 |
| 22Q1 (13) | 0.07 | 600.0 | -99.3 | 0.01 | -87.5 | -98.31 | 1318.71 | -92.08 | 14359.54 | 6187.13 | 443.57 | 3903.06 | 0.00 | 0 | 0 | 7505.84 | -57.78 | 4485.68 |
| 21Q4 (12) | 0.01 | 0 | -99.25 | 0.08 | 166.67 | 166.67 | 16640.90 | -31.5 | 24343.16 | 1138.25 | -65.36 | -66.53 | 0.00 | 0 | 0 | 17779.10 | -35.53 | 412.56 |
| 21Q3 (11) | 0.00 | -100.0 | -100.0 | 0.03 | 0.0 | 50.0 | 24291.60 | 67772.59 | 25524.05 | 3286.00 | 17.95 | -16.27 | 0.00 | 0 | 0 | 27577.60 | 877.34 | 586.12 |
| 21Q2 (10) | 2.54 | -74.55 | 36.56 | 0.03 | -94.92 | -81.25 | 35.79 | 292.43 | -27.03 | 2785.91 | 1702.48 | 401.78 | 0.00 | 0 | 0 | 2821.69 | 1623.91 | 366.97 |
| 21Q1 (9) | 9.98 | 644.78 | 650.38 | 0.59 | 1866.67 | 0 | 9.12 | -86.6 | -86.69 | 154.56 | -95.45 | 0 | 0.00 | 0 | 0 | 163.68 | -95.28 | 0 |
| 20Q4 (8) | 1.34 | 39.58 | -26.78 | 0.03 | 50.0 | 0 | 68.08 | -28.19 | 36.6 | 3400.61 | -13.35 | 0 | 0.00 | 0 | 0 | 3468.69 | -13.7 | 6859.65 |
| 20Q3 (7) | 0.96 | -48.39 | 12.94 | 0.02 | -87.5 | 0 | 94.80 | 93.27 | -11.19 | 3924.55 | 606.86 | 0 | 0.00 | 0 | 0 | 4019.36 | 565.17 | 3665.56 |
| 20Q2 (6) | 1.86 | 39.85 | 132.5 | 0.16 | 0 | 0 | 49.05 | -28.39 | -56.81 | 555.21 | 0 | 0 | 0.00 | 0 | 0 | 604.26 | 0 | 432.06 |
| 20Q1 (5) | 1.33 | -27.32 | 1.53 | 0.00 | 0 | 0 | 68.50 | 37.44 | -1.72 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 19Q4 (4) | 1.83 | 115.29 | 0.0 | 0.00 | 0 | 0.0 | 49.84 | -53.31 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 49.84 | -53.31 | 0.0 |
| 19Q3 (3) | 0.85 | 6.25 | 0.0 | 0.00 | 0 | 0.0 | 106.74 | -6.01 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 106.74 | -6.01 | 0.0 |
| 19Q2 (2) | 0.80 | -38.93 | 0.0 | 0.00 | 0 | 0.0 | 113.57 | 62.94 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 113.57 | 62.94 | 0.0 |
| 19Q1 (1) | 1.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 69.70 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 69.70 | 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) | 8.99 | 3645.83 | 0.46 | 109.09 | 40.61 | -97.28 | 789.19 | -51.38 | 0.00 | 0 | 829.80 | -73.38 |
| 2022 (9) | 0.24 | -97.35 | 0.22 | -71.79 | 1494.52 | 3612.17 | 1623.11 | 247.79 | 0.00 | 0 | 3117.62 | 514.96 |
| 2021 (8) | 9.07 | 75.78 | 0.78 | 116.67 | 40.26 | -43.06 | 466.69 | -53.46 | 0.00 | 0 | 506.96 | -52.77 |
| 2020 (7) | 5.16 | -50.0 | 0.36 | -82.18 | 70.71 | 99.92 | 1002.76 | 455.3 | 0.00 | 0 | 1073.47 | 397.09 |
| 2019 (6) | 10.32 | -51.73 | 2.02 | 0 | 35.37 | 107.21 | 180.58 | 0 | 0.00 | 0 | 215.95 | 1165.08 |
| 2018 (5) | 21.38 | -94.48 | 0.00 | 0 | 17.07 | 1715.96 | 0.00 | 0 | 0.00 | 0 | 17.07 | 1715.96 |
| 2017 (4) | 387.13 | 740.13 | 0.00 | 0 | 0.94 | -88.13 | 0.00 | 0 | 0.00 | 0 | 0.94 | -88.13 |
| 2016 (3) | 46.08 | 149.89 | 0.00 | 0 | 7.92 | -60.0 | 0.00 | 0 | 0.00 | 0 | 7.92 | -60.0 |
| 2015 (2) | 18.44 | -40.36 | 0.00 | 0 | 19.80 | 67.8 | 0.00 | 0 | 0.00 | 0 | 19.80 | 67.8 |
| 2014 (1) | 30.92 | 34.79 | 0.00 | 0 | 11.80 | -25.83 | 0.00 | 0 | 0.00 | 0 | 11.80 | -25.83 |
