- 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) | 2.79 | 190.63 | 160.75 | 2.22 | 141.3 | 0 | 32.57 | -65.52 | -61.55 | 40.97 | -58.75 | 0 | 1.74 | 0.0 | -83.51 | 71.80 | -62.61 | -3.17 |
| 23Q3 (19) | 0.96 | -79.13 | 23.08 | 0.92 | -83.09 | 0 | 94.46 | 377.07 | -19.04 | 99.32 | 493.31 | 0 | 1.74 | 40.32 | -87.94 | 192.05 | 444.05 | 87.82 |
| 23Q2 (18) | 4.60 | 93.28 | 838.78 | 5.44 | 0 | 0 | 19.80 | -48.18 | -89.39 | 16.74 | 0 | 0 | 1.24 | -89.93 | -94.18 | 35.30 | 36.29 | -78.64 |
| 23Q1 (17) | 2.38 | 122.43 | 226.03 | 0.00 | 0 | 0 | 38.21 | -54.89 | -69.34 | 0.00 | 0 | 0 | 12.31 | 16.68 | 183.64 | 25.90 | -65.07 | -78.47 |
| 22Q4 (16) | 1.07 | 37.18 | -31.85 | 0.00 | 0 | -100.0 | 84.70 | -27.41 | 46.14 | 0.00 | 0 | -100.0 | 10.55 | -26.89 | -26.74 | 74.15 | -27.48 | 69.99 |
| 22Q3 (15) | 0.78 | 59.18 | 5.41 | 0.00 | 0 | -100.0 | 116.68 | -37.45 | -5.16 | 0.00 | 0 | -100.0 | 14.43 | -32.25 | 249.39 | 102.25 | -38.12 | -85.77 |
| 22Q2 (14) | 0.49 | -32.88 | -27.94 | 0.00 | 0 | -100.0 | 186.54 | 49.7 | 40.4 | 0.00 | 0 | -100.0 | 21.30 | 390.78 | 121.18 | 165.24 | 37.39 | -94.55 |
| 22Q1 (13) | 0.73 | -53.5 | 58.7 | 0.00 | -100.0 | -100.0 | 124.61 | 114.99 | -36.94 | 0.00 | -100.0 | -100.0 | 4.34 | -69.86 | -70.5 | 120.27 | 175.72 | -95.17 |
| 21Q4 (12) | 1.57 | 112.16 | 196.23 | 1352.00 | 901233.33 | 13519900.0 | 57.96 | -52.89 | -66.34 | 0.07 | -99.99 | -100.0 | 14.40 | 248.67 | -90.58 | 43.62 | -93.93 | -99.53 |
| 21Q3 (11) | 0.74 | 8.82 | -9.76 | 0.15 | 400.0 | 0.0 | 123.03 | -7.4 | 11.04 | 599.74 | -79.4 | 0.06 | 4.13 | -57.11 | -92.73 | 718.65 | -76.32 | 9.99 |
| 21Q2 (10) | 0.68 | 47.83 | 0.0 | 0.03 | -25.0 | -88.46 | 132.86 | -32.77 | -1.18 | 2911.15 | 26.1 | 725.55 | 9.63 | -34.53 | -89.76 | 3034.37 | 21.79 | 671.97 |
| 21Q1 (9) | 0.46 | -13.21 | -50.0 | 0.04 | 300.0 | -92.59 | 197.61 | 14.76 | 100.72 | 2308.65 | -75.23 | 1279.12 | 14.71 | -90.38 | -78.22 | 2491.56 | -73.33 | 1156.46 |
| 20Q4 (8) | 0.53 | -35.37 | -41.76 | 0.01 | -93.33 | -98.7 | 172.19 | 55.41 | 71.61 | 9321.99 | 1455.3 | 7742.83 | 152.92 | 169.27 | 138.68 | 9341.26 | 1329.68 | 5921.18 |
| 20Q3 (7) | 0.82 | 20.59 | -6.82 | 0.15 | -42.31 | -80.77 | 110.80 | -17.58 | 6.69 | 599.37 | 69.97 | 412.11 | 56.79 | -39.59 | -22.25 | 653.38 | 66.22 | 341.89 |
| 20Q2 (6) | 0.68 | -26.09 | -37.04 | 0.26 | -51.85 | -70.11 | 134.44 | 36.56 | 59.08 | 352.63 | 110.65 | 236.58 | 94.00 | 39.16 | 66.46 | 393.07 | 98.22 | 195.96 |
| 20Q1 (5) | 0.92 | 1.1 | 48.39 | 0.54 | -29.87 | -11.48 | 98.45 | -1.88 | -32.71 | 167.40 | 40.84 | 12.85 | 67.55 | 5.43 | -34.79 | 198.30 | 27.82 | 3.79 |
| 19Q4 (4) | 0.91 | 3.41 | 0.0 | 0.77 | -1.28 | 0.0 | 100.34 | -3.38 | 0.0 | 118.86 | 1.56 | 0.0 | 64.07 | -12.28 | 0.0 | 155.14 | 4.92 | 0.0 |
| 19Q3 (3) | 0.88 | -18.52 | 0.0 | 0.78 | -10.34 | 0.0 | 103.85 | 22.88 | 0.0 | 117.04 | 11.71 | 0.0 | 73.04 | 29.34 | 0.0 | 147.86 | 11.33 | 0.0 |
| 19Q2 (2) | 1.08 | 74.19 | 0.0 | 0.87 | 42.62 | 0.0 | 84.51 | -42.24 | 0.0 | 104.77 | -29.37 | 0.0 | 56.47 | -45.49 | 0.0 | 132.81 | -30.48 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 146.30 | 0.0 | 0.0 | 148.34 | 0.0 | 0.0 | 103.59 | 0.0 | 0.0 | 191.05 | 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) | 7.65 | 334.66 | 0.00 | 0 | 47.71 | -76.99 | 0.00 | 0 | 2.38 | -72.8 | 45.33 | -77.18 |
| 2022 (9) | 1.76 | -20.36 | 0.00 | 0 | 207.38 | 25.32 | 0.00 | 0 | 8.75 | -31.37 | 198.62 | -83.34 |
| 2021 (8) | 2.21 | -28.71 | 0.35 | -64.29 | 165.48 | 40.64 | 1039.21 | 179.03 | 12.75 | -84.08 | 1191.95 | 190.73 |
| 2020 (7) | 3.10 | -16.89 | 0.98 | -69.75 | 117.66 | 20.22 | 372.44 | 230.62 | 80.11 | 1.32 | 409.99 | 211.9 |
| 2019 (6) | 3.73 | -6.98 | 3.24 | 11.72 | 97.87 | 7.43 | 112.65 | -10.44 | 79.07 | -16.83 | 131.45 | 7.91 |
| 2018 (5) | 4.01 | -22.29 | 2.90 | 26.64 | 91.10 | 28.85 | 125.78 | -21.08 | 95.07 | 10.17 | 121.82 | -15.27 |
| 2017 (4) | 5.16 | -20.0 | 2.29 | 4.09 | 70.70 | 24.98 | 159.37 | -4.1 | 86.29 | 28.08 | 143.77 | -7.47 |
| 2016 (3) | 6.45 | -52.71 | 2.20 | -39.06 | 56.57 | 111.48 | 166.18 | 64.36 | 67.37 | 113.74 | 155.37 | 61.27 |
| 2015 (2) | 13.64 | 207.21 | 3.61 | 128.48 | 26.75 | -67.49 | 101.11 | -56.15 | 31.52 | -70.26 | 96.34 | -53.43 |
| 2014 (1) | 4.44 | 10.72 | 1.58 | -21.78 | 82.27 | -9.68 | 230.59 | 27.69 | 105.97 | -13.06 | 206.89 | 38.13 |
