- 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) | 3.70 | -7.5 | 2.21 | 0.00 | 0 | 0 | 24.62 | 8.12 | -2.11 | 0.00 | 0 | 0 | 0.02 | -50.0 | -33.33 | 24.59 | 8.18 | -2.07 |
| 23Q3 (19) | 4.00 | 2.56 | 12.68 | 0.00 | 0 | 0 | 22.77 | -2.44 | -11.16 | 0.00 | 0 | 0 | 0.04 | 33.33 | 0.0 | 22.73 | -2.53 | -11.18 |
| 23Q2 (18) | 3.90 | 15.04 | 16.77 | 0.00 | 0 | 0 | 23.34 | -13.07 | -14.22 | 0.00 | 0 | 0 | 0.03 | 200.0 | -62.5 | 23.32 | -13.11 | -14.04 |
| 23Q1 (17) | 3.39 | -6.35 | 3.04 | 0.00 | 0 | 0 | 26.85 | 6.76 | -2.89 | 0.00 | 0 | 0 | 0.01 | -66.67 | -93.75 | 26.84 | 6.89 | -2.36 |
| 22Q4 (16) | 3.62 | 1.97 | -2.95 | 0.00 | 0 | 0 | 25.15 | -1.87 | 3.12 | 0.00 | 0 | 0 | 0.03 | -25.0 | -81.25 | 25.11 | -1.88 | 3.67 |
| 22Q3 (15) | 3.55 | 6.29 | 10.59 | 0.00 | 0 | 0 | 25.63 | -5.81 | -9.5 | 0.00 | 0 | 0 | 0.04 | -50.0 | -75.0 | 25.59 | -5.68 | -9.13 |
| 22Q2 (14) | 3.34 | 1.52 | 13.61 | 0.00 | 0 | 0 | 27.21 | -1.59 | -12.03 | 0.00 | 0 | 0 | 0.08 | -50.0 | -96.83 | 27.13 | -1.31 | -4.47 |
| 22Q1 (13) | 3.29 | -11.8 | 12.67 | 0.00 | 0 | 0 | 27.65 | 13.37 | -11.15 | 0.00 | 0 | 0 | 0.16 | 0.0 | -96.36 | 27.49 | 13.5 | 2.88 |
| 21Q4 (12) | 3.73 | 16.2 | 21.9 | 0.00 | 0 | 0 | 24.39 | -13.88 | -17.96 | 0.00 | 0 | 0 | 0.16 | 0.0 | -94.67 | 24.22 | -13.99 | -9.42 |
| 21Q3 (11) | 3.21 | 9.18 | 8.81 | 0.00 | 0 | 0 | 28.32 | -8.44 | -8.29 | 0.00 | 0 | 0 | 0.16 | -93.65 | -93.36 | 28.16 | -0.85 | -1.09 |
| 21Q2 (10) | 2.94 | 0.68 | 15.75 | 0.00 | 0 | 0 | 30.93 | -0.61 | -13.53 | 0.00 | 0 | 0 | 2.52 | -42.73 | 44.83 | 28.40 | 6.29 | -16.54 |
| 21Q1 (9) | 2.92 | -4.58 | 26.96 | 0.00 | 0 | 0 | 31.12 | 4.68 | -21.47 | 0.00 | 0 | 0 | 4.40 | 46.67 | 311.21 | 26.72 | -0.07 | -30.71 |
| 20Q4 (8) | 3.06 | 3.73 | 63.64 | 0.00 | 0 | 0 | 29.73 | -3.72 | -38.84 | 0.00 | 0 | 0 | 3.00 | 24.48 | 240.91 | 26.74 | -6.08 | -43.98 |
| 20Q3 (7) | 2.95 | 16.14 | 44.61 | 0.00 | 0 | -100.0 | 30.88 | -13.67 | -30.81 | 0.00 | 0 | -100.0 | 2.41 | 38.51 | 100.83 | 28.47 | -16.34 | -34.52 |
| 20Q2 (6) | 2.54 | 10.43 | 1.6 | 0.00 | 0 | -100.0 | 35.77 | -9.74 | -1.6 | 0.00 | 0 | -100.0 | 1.74 | 62.62 | 11.54 | 34.03 | -11.75 | -2.88 |
| 20Q1 (5) | 2.30 | 22.99 | -5.74 | 0.00 | 0 | -100.0 | 39.63 | -18.47 | 6.1 | 0.00 | 0 | -100.0 | 1.07 | 21.59 | -66.87 | 38.56 | -19.21 | -3.29 |
| 19Q4 (4) | 1.87 | -8.33 | 0.0 | 0.00 | -100.0 | 0.0 | 48.61 | 8.92 | 0.0 | 0.00 | -100.0 | 0.0 | 0.88 | -26.67 | 0.0 | 47.73 | 9.77 | 0.0 |
| 19Q3 (3) | 2.04 | -18.4 | 0.0 | 2159.06 | 503.06 | 0.0 | 44.63 | 22.78 | 0.0 | 0.04 | -84.0 | 0.0 | 1.20 | -23.08 | 0.0 | 43.48 | 24.09 | 0.0 |
| 19Q2 (2) | 2.50 | 2.46 | 0.0 | 358.02 | 2163.08 | 0.0 | 36.35 | -2.68 | 0.0 | 0.25 | -95.65 | 0.0 | 1.56 | -51.7 | 0.0 | 35.04 | -12.11 | 0.0 |
| 19Q1 (1) | 2.44 | 0.0 | 0.0 | 15.82 | 0.0 | 0.0 | 37.35 | 0.0 | 0.0 | 5.75 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 39.87 | 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) | 14.25 | 0.35 | 0.00 | 0 | 25.62 | -0.31 | 0.00 | 0 | 0.02 | -75.0 | 25.60 | -0.08 |
| 2022 (9) | 14.20 | 9.4 | 0.00 | 0 | 25.70 | -8.61 | 0.00 | 0 | 0.08 | -94.84 | 25.62 | -3.58 |
| 2021 (8) | 12.98 | 19.85 | 0.00 | 0 | 28.12 | -16.58 | 0.00 | 0 | 1.55 | -22.89 | 26.57 | -16.16 |
| 2020 (7) | 10.83 | 8.3 | 0.00 | 0 | 33.71 | -7.64 | 0.00 | 0 | 2.01 | -11.84 | 31.69 | -20.54 |
| 2019 (6) | 10.00 | 2.77 | 64.42 | 152.73 | 36.50 | -2.67 | 5.67 | -60.41 | 2.28 | -59.72 | 39.88 | -13.6 |
| 2018 (5) | 9.73 | -4.04 | 25.49 | 166.35 | 37.50 | 4.22 | 14.32 | -62.46 | 5.66 | -41.53 | 46.16 | -28.38 |
| 2017 (4) | 10.14 | -32.58 | 9.57 | 44.34 | 35.98 | 48.19 | 38.15 | -30.69 | 9.68 | 33.52 | 64.45 | -10.57 |
| 2016 (3) | 15.04 | -5.88 | 6.63 | 35.86 | 24.28 | 6.3 | 55.04 | -26.35 | 7.25 | 165.57 | 72.07 | -24.01 |
| 2015 (2) | 15.98 | -0.31 | 4.88 | 74.91 | 22.84 | 0.26 | 74.73 | -42.96 | 2.73 | 35.15 | 94.84 | -37.51 |
| 2014 (1) | 16.03 | -33.82 | 2.79 | 13.88 | 22.78 | 51.16 | 131.01 | -12.24 | 2.02 | -87.65 | 151.77 | 2.54 |
