- 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) | 3.21 | 0.94 | -39.32 | 0.06 | 0.0 | 200.0 | 28.34 | -0.94 | 64.86 | 1447.08 | -7.48 | -70.3 | 47.91 | 3.17 | 8.64 | 1427.51 | -7.68 | -70.54 |
| 23Q3 (19) | 3.18 | 1.92 | -39.77 | 0.06 | 0.0 | 100.0 | 28.61 | -1.95 | 65.95 | 1564.12 | 5.69 | -52.63 | 46.44 | 42.94 | 9.32 | 1546.28 | 4.72 | -52.81 |
| 23Q2 (18) | 3.12 | -29.73 | -24.09 | 0.06 | 100.0 | 200.0 | 29.18 | 42.48 | 31.74 | 1479.91 | -44.17 | -71.99 | 32.49 | -0.95 | -46.34 | 1476.61 | -44.04 | -71.85 |
| 23Q1 (17) | 4.44 | -16.07 | -74.35 | 0.03 | 50.0 | 50.0 | 20.48 | 19.14 | 289.35 | 2650.81 | -45.59 | -46.25 | 32.80 | -25.62 | -39.89 | 2638.48 | -45.54 | -45.96 |
| 22Q4 (16) | 5.29 | 0.19 | -43.72 | 0.02 | -33.33 | 0.0 | 17.19 | -0.29 | 77.58 | 4871.73 | 47.54 | 3.41 | 44.10 | 3.81 | -16.75 | 4844.82 | 47.85 | 3.79 |
| 22Q3 (15) | 5.28 | 28.47 | -50.93 | 0.03 | 50.0 | 0.0 | 17.24 | -22.17 | 104.02 | 3302.04 | -37.5 | 11.91 | 42.48 | -29.84 | -5.35 | 3276.81 | -37.52 | 12.45 |
| 22Q2 (14) | 4.11 | -76.26 | 9.02 | 0.02 | 0.0 | 0.0 | 22.15 | 321.1 | -8.36 | 5283.09 | 7.12 | -5.68 | 60.55 | 10.96 | -58.2 | 5244.69 | 7.42 | -4.3 |
| 22Q1 (13) | 17.31 | 84.15 | 536.4 | 0.02 | 0.0 | 0.0 | 5.26 | -45.66 | -84.28 | 4931.85 | 4.68 | 33.19 | 54.57 | 3.02 | -51.13 | 4882.55 | 4.6 | 34.7 |
| 21Q4 (12) | 9.40 | -12.64 | 215.44 | 0.02 | -33.33 | -66.67 | 9.68 | 14.56 | -68.29 | 4711.29 | 59.68 | 204.36 | 52.97 | 18.03 | -12.02 | 4668.01 | 60.19 | 207.46 |
| 21Q3 (11) | 10.76 | 185.41 | 663.12 | 0.03 | 50.0 | -25.0 | 8.45 | -65.04 | -86.9 | 2950.50 | -47.32 | 15.18 | 44.88 | -69.02 | -65.2 | 2914.07 | -46.83 | 16.69 |
| 21Q2 (10) | 3.77 | 38.6 | 669.39 | 0.02 | 0.0 | -60.0 | 24.17 | -27.74 | -86.96 | 5600.98 | 51.26 | 182.35 | 144.85 | 29.72 | 2.43 | 5480.29 | 51.19 | 170.29 |
| 21Q1 (9) | 2.72 | -8.72 | 29.52 | 0.02 | -66.67 | -33.33 | 33.45 | 9.56 | -22.86 | 3702.86 | 139.21 | 16.79 | 111.66 | 85.45 | -58.39 | 3624.66 | 138.74 | 23.06 |
| 20Q4 (8) | 2.98 | 111.35 | -49.66 | 0.06 | 50.0 | -62.5 | 30.53 | -52.66 | 98.63 | 1547.93 | -39.57 | 172.86 | 60.21 | -53.31 | 32.39 | 1518.25 | -39.2 | 182.63 |
| 20Q3 (7) | 1.41 | 187.76 | -64.21 | 0.04 | -20.0 | -80.0 | 64.49 | -65.2 | 179.18 | 2561.72 | 29.14 | 467.04 | 128.96 | -8.81 | 241.34 | 2497.25 | 23.16 | 471.34 |
| 20Q2 (6) | 0.49 | -76.67 | -89.04 | 0.05 | 66.67 | -88.1 | 185.33 | 327.42 | 810.27 | 1983.68 | -37.43 | 818.12 | 141.42 | -47.3 | 653.04 | 2027.59 | -31.16 | 831.63 |
| 20Q1 (5) | 2.10 | -64.53 | -24.46 | 0.03 | -81.25 | -89.66 | 43.36 | 182.11 | 32.48 | 3170.53 | 458.88 | 895.99 | 268.35 | 490.04 | 600.29 | 2945.54 | 448.32 | 841.85 |
| 19Q4 (4) | 5.92 | 50.25 | 0.0 | 0.16 | -20.0 | 0.0 | 15.37 | -33.46 | 0.0 | 567.30 | 25.57 | 0.0 | 45.48 | 20.38 | 0.0 | 537.19 | 22.9 | 0.0 |
| 19Q3 (3) | 3.94 | -11.86 | 0.0 | 0.20 | -52.38 | 0.0 | 23.10 | 13.46 | 0.0 | 451.77 | 109.09 | 0.0 | 37.78 | 101.17 | 0.0 | 437.09 | 100.83 | 0.0 |
| 19Q2 (2) | 4.47 | 60.79 | 0.0 | 0.42 | 44.83 | 0.0 | 20.36 | -37.79 | 0.0 | 216.06 | -32.13 | 0.0 | 18.78 | -50.99 | 0.0 | 217.64 | -30.41 | 0.0 |
| 19Q1 (1) | 2.78 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 32.73 | 0.0 | 0.0 | 318.33 | 0.0 | 0.0 | 38.32 | 0.0 | 0.0 | 312.74 | 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) | 14.63 | -67.1 | 0.22 | 175.0 | 24.95 | 203.9 | 1675.16 | -63.58 | 33.25 | -27.2 | 1666.85 | -63.47 |
| 2022 (9) | 44.47 | 302.81 | 0.08 | -11.11 | 8.21 | -75.16 | 4599.87 | 15.07 | 45.67 | -47.2 | 4562.40 | 15.68 |
| 2021 (8) | 11.04 | 95.74 | 0.09 | -47.06 | 33.05 | -48.93 | 3997.39 | 86.27 | 86.49 | -26.98 | 3943.94 | 88.5 |
| 2020 (7) | 5.64 | -60.06 | 0.17 | -84.96 | 64.72 | 150.37 | 2146.04 | 567.26 | 118.45 | 215.11 | 2092.31 | 575.2 |
| 2019 (6) | 14.12 | 47.08 | 1.13 | 3.67 | 25.85 | -32.03 | 321.62 | -3.59 | 37.59 | 2.7 | 309.88 | -7.51 |
| 2018 (5) | 9.60 | 9.22 | 1.09 | 105.66 | 38.03 | -8.38 | 333.61 | -51.79 | 36.60 | -16.04 | 335.04 | -51.44 |
| 2017 (4) | 8.79 | -48.48 | 0.53 | -11.67 | 41.51 | 93.97 | 692.06 | 13.85 | 43.59 | -33.12 | 689.99 | 22.32 |
| 2016 (3) | 17.06 | -26.34 | 0.60 | -59.73 | 21.40 | 35.79 | 607.87 | 148.14 | 65.18 | 22.93 | 564.08 | 171.58 |
| 2015 (2) | 23.16 | -0.56 | 1.49 | 23.14 | 15.76 | 0.51 | 244.97 | -18.64 | 53.02 | -54.43 | 207.70 | 3.64 |
| 2014 (1) | 23.29 | 494.13 | 1.21 | -47.62 | 15.68 | -83.15 | 301.09 | 90.5 | 116.36 | -41.02 | 200.40 | 272.28 |
