- 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) | 3.62 | -4.99 | -47.46 | 0.00 | 0 | 0 | 25.12 | 5.28 | 90.3 | 40125.50 | -45.81 | -40.29 | 47.82 | -40.09 | -57.13 | 40102.80 | -45.8 | -40.24 |
| 23Q3 (19) | 3.81 | -62.46 | -34.76 | 0.00 | 0 | 0 | 23.86 | 166.0 | 53.05 | 74051.90 | 6.41 | 8.35 | 79.82 | -4.57 | -78.57 | 73996.00 | 6.44 | 8.83 |
| 23Q2 (18) | 10.15 | 16.53 | 111.02 | 0.00 | 0 | 0 | 8.97 | -14.16 | -52.59 | 69590.80 | -1.2 | 10.81 | 83.64 | -44.16 | -84.34 | 69516.20 | -1.11 | 11.61 |
| 23Q1 (17) | 8.71 | 26.42 | 69.79 | 0.00 | 0 | 0 | 10.45 | -20.83 | -41.06 | 70437.60 | 4.82 | 21.09 | 149.79 | 34.28 | -57.34 | 70298.20 | 4.76 | 21.54 |
| 22Q4 (16) | 6.89 | 17.98 | 3.77 | 0.00 | 0 | 0 | 13.20 | -15.33 | -3.72 | 67201.80 | -1.67 | 22.96 | 111.55 | -70.05 | -67.3 | 67103.50 | -1.3 | 23.52 |
| 22Q3 (15) | 5.84 | 21.41 | -5.81 | 0.00 | 0 | 0 | 15.59 | -17.6 | 6.2 | 68346.30 | 8.83 | 29.95 | 372.48 | -30.27 | -62.77 | 67989.40 | 9.16 | 31.74 |
| 22Q2 (14) | 4.81 | -6.24 | -20.23 | 0.00 | 0 | 0 | 18.92 | 6.71 | 25.3 | 62800.30 | 7.96 | 30.17 | 534.15 | 52.12 | -53.76 | 62285.10 | 7.69 | 32.23 |
| 22Q1 (13) | 5.13 | -22.74 | -6.56 | 0.00 | 0 | 0 | 17.73 | 29.32 | 7.0 | 58171.00 | 6.44 | 33.0 | 351.13 | 2.93 | -43.38 | 57837.60 | 6.47 | 34.09 |
| 21Q4 (12) | 6.64 | 7.1 | 29.69 | 0.00 | 0 | 0 | 13.71 | -6.61 | -22.8 | 54651.60 | 3.91 | 39.11 | 341.12 | -65.9 | -42.37 | 54324.20 | 5.26 | 40.32 |
| 21Q3 (11) | 6.20 | 2.82 | -46.37 | 0.00 | 0 | -100.0 | 14.68 | -2.78 | 86.53 | 52593.70 | 9.02 | 560.01 | 1000.40 | -13.4 | 805.26 | 51608.00 | 9.56 | 556.09 |
| 21Q2 (10) | 6.03 | 9.84 | 84.97 | 0.00 | 0 | 0 | 15.10 | -8.87 | -45.9 | 48243.70 | 10.3 | 26.42 | 1155.14 | 86.25 | 247.71 | 47103.60 | 9.2 | 24.42 |
| 21Q1 (9) | 5.49 | 7.23 | 43.72 | 0.00 | 0 | 0 | 16.57 | -6.7 | -30.47 | 43738.10 | 11.33 | 28.25 | 620.20 | 4.77 | 174.75 | 43134.50 | 11.42 | 27.23 |
| 20Q4 (8) | 5.12 | -55.71 | 17.43 | 0.00 | -100.0 | 0 | 17.76 | 125.67 | -14.94 | 39287.40 | 393.02 | 18.86 | 591.96 | 435.66 | 191.03 | 38713.20 | 392.16 | 17.77 |
| 20Q3 (7) | 11.56 | 254.6 | 172.64 | 0.01 | 0 | 0 | 7.87 | -71.8 | -63.31 | 7968.65 | -79.12 | -72.96 | 110.51 | -66.73 | -48.8 | 7866.01 | -79.22 | -73.13 |
| 20Q2 (6) | 3.26 | -14.66 | -35.06 | 0.00 | 0 | 0 | 27.91 | 17.12 | 53.94 | 38162.90 | 11.9 | 42.38 | 332.21 | 47.17 | 44.91 | 37858.70 | 11.67 | 42.36 |
| 20Q1 (5) | 3.82 | -12.39 | -39.56 | 0.00 | 0 | 0 | 23.83 | 14.13 | 65.49 | 34104.10 | 3.18 | 56.86 | 225.73 | 10.98 | -40.61 | 33902.20 | 3.14 | 58.6 |
| 19Q4 (4) | 4.36 | 2.83 | 0.0 | 0.00 | 0 | 0.0 | 20.88 | -2.66 | 0.0 | 33054.10 | 12.17 | 0.0 | 203.40 | -5.75 | 0.0 | 32871.60 | 12.29 | 0.0 |
| 19Q3 (3) | 4.24 | -15.54 | 0.0 | 0.00 | 0 | 0.0 | 21.45 | 18.31 | 0.0 | 29467.40 | 9.94 | 0.0 | 215.82 | -5.86 | 0.0 | 29273.00 | 10.08 | 0.0 |
| 19Q2 (2) | 5.02 | -20.57 | 0.0 | 0.00 | 0 | 0.0 | 18.13 | 25.9 | 0.0 | 26804.20 | 23.28 | 0.0 | 229.25 | -39.68 | 0.0 | 26593.00 | 24.4 | 0.0 |
| 19Q1 (1) | 6.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 14.40 | 0.0 | 0.0 | 21742.10 | 0.0 | 0.0 | 380.08 | 0.0 | 0.0 | 21376.50 | 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) | 15.18 | -47.02 | 0.01 | 0.0 | 24.05 | 88.78 | 59684.10 | -5.47 | 89.78 | -61.33 | 59618.40 | -5.24 |
| 2022 (9) | 28.65 | 26.43 | 0.01 | 0.0 | 12.74 | -20.92 | 63137.50 | 27.78 | 232.17 | -45.23 | 62918.10 | 28.4 |
| 2021 (8) | 22.66 | -19.3 | 0.01 | -50.0 | 16.11 | 23.92 | 49410.80 | 162.74 | 423.93 | 129.23 | 49003.00 | 162.98 |
| 2020 (7) | 28.08 | 27.0 | 0.02 | 100.0 | 13.00 | -21.26 | 18806.00 | -29.98 | 184.94 | -53.64 | 18634.00 | -29.62 |
| 2019 (6) | 22.11 | 29.98 | 0.01 | -50.0 | 16.51 | -23.07 | 26856.90 | 73.56 | 398.92 | -5.4 | 26474.50 | 75.63 |
| 2018 (5) | 17.01 | 27.42 | 0.02 | 0.0 | 21.46 | -21.48 | 15474.20 | -27.24 | 421.71 | 54.43 | 15074.00 | -28.29 |
| 2017 (4) | 13.35 | -54.04 | 0.02 | -33.33 | 27.33 | 117.6 | 21266.80 | 86.47 | 273.08 | 75.99 | 21021.10 | 86.65 |
| 2016 (3) | 29.05 | -84.31 | 0.03 | -85.71 | 12.56 | 537.56 | 11404.70 | 551.87 | 155.17 | 242.99 | 11262.10 | 560.04 |
| 2015 (2) | 185.19 | 9.79 | 0.21 | -75.29 | 1.97 | -8.8 | 1749.53 | 306.22 | 45.24 | 312.02 | 1706.27 | 304.45 |
| 2014 (1) | 168.68 | 1646.17 | 0.85 | 750.0 | 2.16 | -94.28 | 430.69 | -88.05 | 10.98 | -91.39 | 421.87 | -87.99 |
