- 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) | 2.08 | 0.48 | -17.79 | 0.00 | 0 | 0 | 43.83 | -0.14 | 22.06 | 0.00 | 0 | 0 | 55.51 | -18.5 | -17.84 | -11.67 | 51.82 | 63.12 |
| 23Q3 (19) | 2.07 | -14.11 | -27.87 | 0.00 | 0 | 0 | 43.89 | 16.11 | 38.28 | 0.00 | 0 | 0 | 68.11 | -13.66 | 48.48 | -24.22 | 41.06 | -71.41 |
| 23Q2 (18) | 2.41 | -5.86 | -8.71 | 0.00 | 0 | 0 | 37.80 | 6.42 | 9.53 | 0.00 | 0 | 0 | 78.89 | 4.64 | 34.79 | -41.09 | -3.06 | -71.07 |
| 23Q1 (17) | 2.56 | 1.19 | 12.28 | 0.00 | 0 | 0 | 35.52 | -1.09 | -10.87 | 0.00 | 0 | 0 | 75.39 | 11.59 | 40.16 | -39.87 | -26.01 | -185.81 |
| 22Q4 (16) | 2.53 | -11.85 | 6.3 | 0.00 | 0 | 0 | 35.91 | 13.14 | -5.92 | 0.00 | 0 | 0 | 67.56 | 47.29 | 43.26 | -31.64 | -123.92 | -251.95 |
| 22Q3 (15) | 2.87 | 8.71 | 5.9 | 0.00 | 0 | 0 | 31.74 | -8.03 | -5.39 | 0.00 | 0 | 0 | 45.87 | -21.63 | -41.25 | -14.13 | 41.17 | 68.27 |
| 22Q2 (14) | 2.64 | 15.79 | 6.88 | 0.00 | 0 | 0 | 34.51 | -13.4 | -6.43 | 0.00 | 0 | 0 | 58.53 | 8.81 | -40.19 | -24.02 | -72.19 | 60.61 |
| 22Q1 (13) | 2.28 | -4.2 | -24.25 | 0.00 | 0 | 0 | 39.85 | 4.4 | 31.65 | 0.00 | 0 | 0 | 53.79 | 14.06 | -20.75 | -13.95 | -55.17 | 62.9 |
| 21Q4 (12) | 2.38 | -12.18 | -18.77 | 0.00 | 0 | 0 | 38.17 | 13.77 | 23.01 | 0.00 | 0 | 0 | 47.16 | -39.6 | 20.15 | -8.99 | 79.81 | -9.37 |
| 21Q3 (11) | 2.71 | 9.72 | 4.23 | 0.00 | 0 | 0 | 33.55 | -9.03 | -4.31 | 0.00 | 0 | 0 | 78.08 | -20.21 | 155.08 | -44.53 | 26.98 | -1100.67 |
| 21Q2 (10) | 2.47 | -17.94 | 2.07 | 0.00 | 0 | 0 | 36.88 | 21.84 | -1.73 | 0.00 | 0 | 0 | 97.86 | 44.19 | 125.64 | -60.98 | -62.18 | -944.18 |
| 21Q1 (9) | 3.01 | 2.73 | 14.45 | 0.00 | 0 | 0 | 30.27 | -2.45 | -12.36 | 0.00 | 0 | 0 | 67.87 | 72.92 | 33.6 | -37.60 | -357.42 | -131.24 |
| 20Q4 (8) | 2.93 | 12.69 | 32.58 | 0.00 | 0 | 0 | 31.03 | -11.49 | -24.74 | 0.00 | 0 | 0 | 39.25 | 28.23 | -30.44 | -8.22 | -284.72 | 45.96 |
| 20Q3 (7) | 2.60 | 7.44 | 16.59 | 0.00 | 0 | 0 | 35.06 | -6.58 | -13.94 | 0.00 | 0 | 0 | 30.61 | -29.42 | -34.23 | 4.45 | 176.2 | 176.59 |
| 20Q2 (6) | 2.42 | -7.98 | 13.08 | 0.00 | 0 | 0 | 37.53 | 8.66 | -11.92 | 0.00 | 0 | 0 | 43.37 | -14.63 | -6.35 | -5.84 | 64.08 | -57.84 |
| 20Q1 (5) | 2.63 | 19.0 | 0.38 | 0.00 | 0 | 0 | 34.54 | -16.23 | -0.69 | 0.00 | 0 | 0 | 50.80 | -9.98 | 38.31 | -16.26 | -6.9 | -733.85 |
| 19Q4 (4) | 2.21 | -0.9 | 0.0 | 0.00 | 0 | 0.0 | 41.23 | 1.2 | 0.0 | 0.00 | 0 | 0.0 | 56.43 | 21.25 | 0.0 | -15.21 | -161.79 | 0.0 |
| 19Q3 (3) | 2.23 | 4.21 | 0.0 | 0.00 | 0 | 0.0 | 40.74 | -4.39 | 0.0 | 0.00 | 0 | 0.0 | 46.54 | 0.5 | 0.0 | -5.81 | -57.03 | 0.0 |
| 19Q2 (2) | 2.14 | -18.32 | 0.0 | 0.00 | 0 | 0.0 | 42.61 | 22.51 | 0.0 | 0.00 | 0 | 0.0 | 46.31 | 26.08 | 0.0 | -3.70 | -89.74 | 0.0 |
| 19Q1 (1) | 2.62 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 34.78 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 36.73 | 0.0 | 0.0 | -1.95 | 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) | 9.76 | 11.29 | 0.00 | 0 | 37.39 | -10.18 | 0.00 | 0 | 72.00 | 26.52 | -34.61 | 0 |
| 2022 (9) | 8.77 | -27.28 | 0.00 | 0 | 41.63 | 37.57 | 0.00 | 0 | 56.91 | 31.83 | -15.29 | 0 |
| 2021 (8) | 12.06 | -13.36 | 0.00 | 0 | 30.26 | 15.41 | 0.00 | 0 | 43.17 | -11.66 | -12.91 | 0 |
| 2020 (7) | 13.92 | 4.43 | 0.00 | 0 | 26.22 | -4.2 | 0.00 | 0 | 48.87 | 62.79 | -22.64 | 0 |
| 2019 (6) | 13.33 | 127.09 | 0.00 | 0 | 27.37 | -55.98 | 0.00 | 0 | 30.02 | -44.68 | -2.64 | 0 |
| 2018 (5) | 5.87 | -38.15 | 0.00 | 0 | 62.18 | 61.67 | 0.00 | 0 | 54.27 | -15.14 | 7.91 | 0 |
| 2017 (4) | 9.49 | 16.3 | 2320.32 | 50.04 | 38.46 | -14.02 | 0.16 | -33.33 | 63.95 | -48.57 | -25.34 | 0 |
| 2016 (3) | 8.16 | 5.56 | 1546.51 | 0 | 44.73 | -5.27 | 0.24 | 0 | 124.35 | 103.15 | -79.39 | 0 |
| 2015 (2) | 7.73 | 2.52 | 0.00 | 0 | 47.22 | -2.4 | 0.00 | 0 | 61.21 | 989.15 | -13.99 | 0 |
| 2014 (1) | 7.54 | 17.08 | 0.00 | 0 | 48.38 | -14.67 | 0.00 | 0 | 5.62 | 31.62 | 42.77 | -18.44 |
