- 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) | 0.93 | 19.23 | 47.62 | 0.00 | -100.0 | -100.0 | 98.26 | -15.43 | -32.12 | 0.00 | -100.0 | -100.0 | 208.21 | 4.82 | -3.98 | -109.96 | -35.32 | -100.4 |
| 23Q3 (19) | 0.78 | 62.5 | 5.41 | 76.81 | 263.51 | 2682.97 | 116.19 | -38.28 | -5.77 | 1.18 | -72.62 | -96.42 | 198.63 | -32.22 | -11.56 | -81.26 | 19.15 | -18.94 |
| 23Q2 (18) | 0.48 | 84.62 | 433.33 | 21.13 | 182.11 | 3886.79 | 188.25 | -46.23 | -80.64 | 4.31 | -64.53 | -97.48 | 293.07 | -28.58 | -71.15 | -100.51 | -108.96 | -178.53 |
| 23Q1 (17) | 0.26 | -58.73 | 44.44 | 7.49 | 41.59 | 848.1 | 350.07 | 141.83 | -32.65 | 12.15 | -29.4 | -89.52 | 410.32 | 89.23 | -49.31 | -48.10 | 12.34 | 72.32 |
| 22Q4 (16) | 0.63 | -14.86 | -7.35 | 5.29 | 91.67 | 60.3 | 144.76 | 17.4 | 7.97 | 17.21 | -47.8 | -37.6 | 216.84 | -3.46 | 12.35 | -54.87 | 19.69 | -75.08 |
| 22Q3 (15) | 0.74 | 722.22 | 19.35 | 2.76 | 420.75 | 8.66 | 123.31 | -87.32 | -15.77 | 32.97 | -80.75 | -7.96 | 224.60 | -77.89 | -19.02 | -68.32 | -153.38 | 28.18 |
| 22Q2 (14) | 0.09 | -50.0 | -80.85 | 0.53 | -32.91 | -87.44 | 972.45 | 87.08 | 399.15 | 171.26 | 47.79 | 693.24 | 1015.72 | 25.48 | 162.62 | 127.99 | 173.65 | 175.13 |
| 22Q1 (13) | 0.18 | -73.53 | -33.33 | 0.79 | -76.06 | -95.75 | 519.80 | 287.68 | 55.3 | 115.88 | 320.16 | 2269.73 | 809.45 | 319.38 | 21.67 | -173.77 | -454.47 | 46.65 |
| 21Q4 (12) | 0.68 | 9.68 | 17.24 | 3.30 | 29.92 | -96.95 | 134.08 | -8.41 | -14.65 | 27.58 | -23.0 | 3183.33 | 193.01 | -30.41 | -31.22 | -31.34 | 67.06 | 74.45 |
| 21Q3 (11) | 0.62 | 31.91 | 3.33 | 2.54 | -39.81 | 0 | 146.39 | -24.86 | -3.49 | 35.82 | 65.91 | 0 | 277.34 | -28.29 | -3.0 | -95.13 | 44.16 | 29.13 |
| 21Q2 (10) | 0.47 | 74.07 | -53.47 | 4.22 | -77.32 | -98.93 | 194.82 | -41.79 | 115.32 | 21.59 | 341.51 | 9286.96 | 386.76 | -41.87 | 164.56 | -170.36 | 47.7 | -207.01 |
| 21Q1 (9) | 0.27 | -53.45 | 2600.0 | 18.61 | -82.77 | 0 | 334.70 | 113.05 | -95.52 | 4.89 | 482.14 | 0 | 665.31 | 137.09 | 0 | -325.72 | -165.53 | 0 |
| 20Q4 (8) | 0.58 | -3.33 | 5700.0 | 108.02 | 0 | 16022.39 | 157.10 | 3.57 | -97.69 | 0.84 | 0 | -99.38 | 280.61 | -1.86 | -98.56 | -122.67 | 8.62 | 99.03 |
| 20Q3 (7) | 0.60 | -40.59 | 5900.0 | 0.00 | -100.0 | 0 | 151.69 | 67.65 | -97.73 | 0.00 | -100.0 | 0 | 285.93 | 95.59 | 0 | -134.24 | -141.92 | 0 |
| 20Q2 (6) | 1.01 | 10000.0 | 494.12 | 395.89 | 0 | 2201.69 | 90.48 | -98.79 | -83.0 | 0.23 | 0 | -95.65 | 146.19 | 0 | -87.28 | -55.49 | 0 | 90.93 |
| 20Q1 (5) | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 | 7477.64 | 9.86 | -8.8 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 100.0 | 0 |
| 19Q4 (4) | 0.01 | 0.0 | 0.0 | 0.67 | 0 | 0.0 | 6806.57 | 2.0 | 0.0 | 136.50 | 0 | 0.0 | 19529.60 | 0 | 0.0 | -12586.50 | 0 | 0.0 |
| 19Q3 (3) | 0.01 | -94.12 | 0.0 | 0.00 | -100.0 | 0.0 | 6673.16 | 1153.65 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q2 (2) | 0.17 | 1600.0 | 0.0 | 17.20 | 0 | 0.0 | 532.30 | -93.51 | 0.0 | 5.29 | 0 | 0.0 | 1149.40 | 0 | 0.0 | -611.81 | 0 | 0.0 |
| 19Q1 (1) | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 8199.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 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) | 2.26 | 126.0 | 72.69 | 752.17 | 161.46 | -55.95 | 5.02 | -88.27 | 276.69 | -39.38 | -110.20 | 0 |
| 2022 (9) | 1.00 | -35.9 | 8.53 | -38.94 | 366.53 | 56.33 | 42.81 | 63.77 | 456.47 | 19.8 | -47.13 | 0 |
| 2021 (8) | 1.56 | -48.17 | 13.97 | -94.78 | 234.46 | 93.61 | 26.14 | 1822.06 | 381.03 | 55.47 | -120.44 | 0 |
| 2020 (7) | 3.01 | 1333.33 | 267.76 | 635.4 | 121.10 | -93.02 | 1.36 | -86.44 | 245.09 | -94.37 | -122.63 | 0 |
| 2019 (6) | 0.21 | -74.39 | 36.41 | -69.5 | 1735.92 | 288.9 | 10.03 | 227.78 | 4356.98 | 423.74 | -2611.03 | 0 |
| 2018 (5) | 0.82 | -85.09 | 119.36 | -73.59 | 446.37 | 572.35 | 3.06 | 277.78 | 831.89 | 1849.13 | -382.46 | 0 |
| 2017 (4) | 5.50 | 65.66 | 451.99 | 563.91 | 66.39 | -39.54 | 0.81 | -84.89 | 42.68 | 50.97 | 24.52 | -71.78 |
| 2016 (3) | 3.32 | 15.28 | 68.08 | 3768.18 | 109.81 | -13.23 | 5.36 | -97.41 | 28.27 | -81.6 | 86.90 | -51.79 |
| 2015 (2) | 2.88 | 16.13 | 1.76 | -99.52 | 126.56 | -13.96 | 207.33 | 20842.42 | 153.63 | -2.1 | 180.26 | 0 |
| 2014 (1) | 2.48 | -22.98 | 369.66 | 8536.92 | 147.09 | 29.8 | 0.99 | -98.84 | 156.93 | 66.77 | -8.85 | 0 |
