- 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) | 1.68 | -21.13 | -4.0 | 8.52 | 33.33 | 0 | 54.08 | 26.68 | 4.22 | 10.68 | -25.05 | 0 | 8.09 | -20.22 | -45.89 | 56.66 | 21.09 | 53.38 |
| 23Q3 (19) | 2.13 | 70.4 | 71.77 | 6.39 | -50.62 | 0 | 42.69 | -41.13 | -41.94 | 14.25 | 102.7 | 0 | 10.14 | -24.5 | -84.13 | 46.79 | -29.23 | 384.87 |
| 23Q2 (18) | 1.25 | -29.38 | -67.78 | 12.94 | 0 | 0 | 72.51 | 40.91 | 208.82 | 7.03 | 0 | 0 | 13.43 | -11.7 | -56.73 | 66.12 | 82.4 | 973.45 |
| 23Q1 (17) | 1.77 | 1.14 | -14.08 | 0.00 | 0 | 0 | 51.46 | -0.83 | 16.21 | 0.00 | 0 | 0 | 15.21 | 1.74 | -60.12 | 36.25 | -1.87 | 490.39 |
| 22Q4 (16) | 1.75 | 41.13 | -13.37 | 0.00 | 0 | 0 | 51.89 | -29.43 | 15.47 | 0.00 | 0 | 0 | 14.95 | -76.6 | -75.61 | 36.94 | 282.8 | 325.93 |
| 22Q3 (15) | 1.24 | -68.04 | -23.46 | 0.00 | 0 | 0 | 73.53 | 213.16 | 30.6 | 0.00 | 0 | 0 | 63.88 | 105.8 | 0.71 | 9.65 | 227.48 | 235.34 |
| 22Q2 (14) | 3.88 | 88.35 | 151.95 | 0.00 | 0 | 0 | 23.48 | -46.97 | -60.16 | 0.00 | 0 | 0 | 31.04 | -18.62 | -57.14 | -7.57 | -223.29 | 43.84 |
| 22Q1 (13) | 2.06 | 1.98 | 21.18 | 0.00 | 0 | 0 | 44.28 | -1.47 | -17.34 | 0.00 | 0 | 0 | 38.14 | -37.77 | -45.28 | 6.14 | 137.55 | 138.04 |
| 21Q4 (12) | 2.02 | 24.69 | 27.85 | 0.00 | 0 | 0 | 44.94 | -20.18 | -22.13 | 0.00 | 0 | 0 | 61.29 | -3.37 | 10.06 | -16.35 | -129.31 | -909.41 |
| 21Q3 (11) | 1.62 | 5.19 | 14.08 | 0.00 | 0 | 0 | 56.30 | -4.48 | -12.36 | 0.00 | 0 | 0 | 63.43 | -12.41 | 18.52 | -7.13 | 47.11 | -166.51 |
| 21Q2 (10) | 1.54 | -9.41 | 48.08 | 0.00 | 0 | 0 | 58.94 | 10.02 | -32.71 | 0.00 | 0 | 0 | 72.42 | 3.9 | -62.21 | -13.48 | 16.48 | 87.04 |
| 21Q1 (9) | 1.70 | 7.59 | 5.59 | 0.00 | 0 | 0 | 53.57 | -7.17 | -5.42 | 0.00 | 0 | 0 | 69.70 | 25.16 | -22.07 | -16.14 | -899.01 | 50.79 |
| 20Q4 (8) | 1.58 | 11.27 | 8.22 | 0.00 | 0 | 0 | 57.71 | -10.17 | -7.16 | 0.00 | 0 | 0 | 55.69 | 4.05 | 33.29 | 2.02 | -81.16 | -90.09 |
| 20Q3 (7) | 1.42 | 36.54 | 3.65 | 0.00 | 0 | 0 | 64.24 | -26.66 | -3.06 | 0.00 | 0 | 0 | 53.52 | -72.07 | -0.34 | 10.72 | 110.3 | -14.72 |
| 20Q2 (6) | 1.04 | -35.4 | -27.27 | 0.00 | 0 | 0 | 87.59 | 54.64 | 38.02 | 0.00 | 0 | 0 | 191.65 | 114.28 | 246.13 | -104.05 | -217.23 | -1386.16 |
| 20Q1 (5) | 1.61 | 10.27 | 30.89 | 0.00 | 0 | 0 | 56.64 | -8.88 | -23.73 | 0.00 | 0 | 0 | 89.44 | 114.07 | 54.18 | -32.80 | -260.94 | -301.85 |
| 19Q4 (4) | 1.46 | 6.57 | 0.0 | 0.00 | 0 | 0.0 | 62.16 | -6.2 | 0.0 | 0.00 | 0 | 0.0 | 41.78 | -22.2 | 0.0 | 20.38 | 62.13 | 0.0 |
| 19Q3 (3) | 1.37 | -4.2 | 0.0 | 0.00 | 0 | 0.0 | 66.27 | 4.43 | 0.0 | 0.00 | 0 | 0.0 | 53.70 | -3.02 | 0.0 | 12.57 | 55.38 | 0.0 |
| 19Q2 (2) | 1.43 | 16.26 | 0.0 | 0.00 | 0 | 0.0 | 63.46 | -14.54 | 0.0 | 0.00 | 0 | 0.0 | 55.37 | -4.55 | 0.0 | 8.09 | -50.22 | 0.0 |
| 19Q1 (1) | 1.23 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 74.26 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 58.01 | 0.0 | 0.0 | 16.25 | 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) | 7.22 | -59.84 | 57.17 | 0 | 50.53 | 148.92 | 6.38 | 0 | 16.21 | -26.75 | 40.70 | 0 |
| 2022 (9) | 17.98 | 186.76 | 0.00 | 0 | 20.30 | -65.14 | 0.00 | 0 | 22.13 | -67.25 | -1.83 | 0 |
| 2021 (8) | 6.27 | 44.47 | 0.00 | 0 | 58.23 | -30.7 | 0.00 | 0 | 67.57 | -32.69 | -9.34 | 0 |
| 2020 (7) | 4.34 | -11.43 | 0.00 | 0 | 84.02 | 12.69 | 0.00 | 0 | 100.38 | 110.97 | -16.36 | 0 |
| 2019 (6) | 4.90 | 15.29 | 0.00 | 0 | 74.56 | -13.2 | 0.00 | 0 | 47.58 | -54.92 | 26.98 | 0 |
| 2018 (5) | 4.25 | -20.26 | 0.00 | 0 | 85.90 | 25.49 | 0.00 | 0 | 105.55 | -24.42 | -19.64 | 0 |
| 2017 (4) | 5.33 | -35.39 | 0.00 | 0 | 68.45 | 54.65 | 0.00 | 0 | 139.65 | 75.75 | -71.20 | 0 |
| 2016 (3) | 8.25 | 37.27 | 2805.34 | 59.6 | 44.26 | -27.11 | 0.13 | -38.1 | 79.46 | 73.12 | -35.07 | 0 |
| 2015 (2) | 6.01 | -8.38 | 1757.75 | -39.75 | 60.72 | 9.17 | 0.21 | 61.54 | 45.90 | 19.59 | 15.03 | -13.42 |
| 2014 (1) | 6.56 | -10.26 | 2917.53 | 60.08 | 55.62 | 11.35 | 0.13 | -35.0 | 38.38 | 10.76 | 17.36 | 12.0 |
