- 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) | 11.55 | 0 | 0 | 0.29 | 0 | 0 | 7.88 | 0 | 0 | 314.74 | -99.99 | -99.51 | 24.35 | -99.99 | -99.28 | 298.27 | -99.99 | -99.51 |
| 23Q3 (19) | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 5719020.00 | 272.3 | 197444.77 | 302046.00 | 342.11 | 135797.6 | 5416980.00 | 269.05 | 202572.12 |
| 23Q2 (18) | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 1536150.00 | -62.3 | 46086.39 | 68319.20 | -51.28 | 25576.19 | 1467830.00 | -62.7 | 47870.03 |
| 23Q1 (17) | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 4075070.00 | 6283.7 | 945172.56 | 140223.00 | 4022.13 | 470604.93 | 3934840.00 | 6410.99 | 979300.64 |
| 22Q4 (16) | 0.00 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 63835.50 | 2104.99 | 1334.36 | 3401.71 | 1430.51 | 1274.26 | 60433.80 | 2161.08 | 1336.41 |
| 22Q3 (15) | 0.00 | 0 | 0 | 0.03 | 0.0 | 200.0 | 0.00 | 0 | 0 | 2895.05 | -12.96 | -72.52 | 222.26 | -16.47 | -42.88 | 2672.78 | -12.65 | -73.65 |
| 22Q2 (14) | 0.00 | -100.0 | 0 | 0.03 | -85.71 | 0 | 0.00 | -100.0 | 0 | 3325.98 | 671.51 | -99.06 | 266.08 | 793.19 | -97.56 | 3059.89 | 661.62 | -99.1 |
| 22Q1 (13) | 198.99 | 857.6 | 0 | 0.21 | 950.0 | 0 | 0.46 | -89.5 | 0 | 431.10 | -90.31 | -99.91 | 29.79 | -87.97 | -99.94 | 401.76 | -90.45 | -99.91 |
| 21Q4 (12) | 20.78 | 0 | 0 | 0.02 | 100.0 | 0 | 4.38 | 0 | 0 | 4450.44 | -57.75 | -98.26 | 247.53 | -36.38 | -99.5 | 4207.29 | -58.53 | -97.95 |
| 21Q3 (11) | 0.00 | 0 | 0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 | 10533.60 | -97.01 | -94.92 | 389.10 | -96.44 | -99.13 | 10144.50 | -97.03 | -93.77 |
| 21Q2 (10) | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 352092.00 | -26.58 | 730.44 | 10923.00 | -79.48 | -34.35 | 341169.00 | -19.97 | 1223.83 |
| 21Q1 (9) | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 479538.00 | 87.88 | 721.19 | 53222.20 | 6.98 | 21.2 | 426316.00 | 107.46 | 2839.34 |
| 20Q4 (8) | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 255241.00 | 23.05 | 3182.41 | 49747.60 | 11.67 | 102.62 | 205493.00 | 26.16 | 1325.96 |
| 20Q3 (7) | 0.00 | -100.0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | -100.0 | 0 | 207434.00 | 389.25 | 472953.59 | 44549.00 | 167.75 | 793999.82 | 162886.00 | 532.04 | 425857.11 |
| 20Q2 (6) | 7.82 | 73.39 | 0 | 0.00 | 0 | 0 | 11.64 | -42.32 | 0 | 42398.00 | -27.39 | 0 | 16638.20 | -62.11 | 0 | 25771.40 | 77.69 | 0 |
| 20Q1 (5) | 4.51 | -28.07 | 93.56 | 0.00 | -100.0 | 0 | 20.18 | 38.98 | -48.44 | 58395.20 | 650.97 | 23.95 | 43911.60 | 78.85 | 1235.86 | 14503.80 | 186.53 | -66.93 |
| 19Q4 (4) | 6.27 | -99.99 | 0.0 | 0.01 | -99.52 | 0.0 | 14.52 | 0 | 0.0 | 7776.02 | 17633.23 | 0.0 | 24552.30 | 437552.41 | 0.0 | -16761.80 | -43933.16 | 0.0 |
| 19Q3 (3) | 90233.10 | 0 | 0.0 | 2.08 | 0 | 0.0 | 0.00 | 0 | 0.0 | 43.85 | 0 | 0.0 | 5.61 | 0 | 0.0 | 38.24 | 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) | 11.57 | -95.86 | 0.36 | 71.43 | 31.56 | 2327.69 | 1000.29 | -42.77 | 78.77 | -2.43 | 953.08 | -42.88 |
| 2022 (9) | 279.76 | 852.54 | 0.21 | 425.0 | 1.30 | -89.54 | 1747.95 | -78.78 | 80.73 | -88.0 | 1668.52 | -77.98 |
| 2021 (8) | 29.37 | -16.85 | 0.04 | 0 | 12.43 | 20.33 | 8239.21 | -92.8 | 672.76 | -98.21 | 7578.88 | -90.14 |
| 2020 (7) | 35.32 | -98.38 | 0.00 | 0 | 10.33 | 5976.47 | 114363.00 | 98353.0 | 37487.90 | 235228.94 | 76885.40 | 76479.08 |
| 2019 (6) | 2176.50 | 4424.95 | 3.14 | 423.33 | 0.17 | -97.76 | 116.16 | -80.78 | 15.93 | -85.76 | 100.40 | -79.92 |
| 2018 (5) | 48.10 | 1921.01 | 0.60 | 122.22 | 7.59 | -95.05 | 604.33 | -56.0 | 111.84 | -78.23 | 500.08 | -50.63 |
| 2017 (4) | 2.38 | -38.34 | 0.27 | -97.9 | 153.31 | 62.04 | 1373.38 | 4734.14 | 513.83 | 1790.47 | 1012.86 | 956.82 |
| 2016 (3) | 3.86 | 18.04 | 12.85 | 44.06 | 94.61 | -15.29 | 28.41 | -30.54 | 27.18 | 556.52 | 95.84 | -35.44 |
| 2015 (2) | 3.27 | -27.49 | 8.92 | 15.84 | 111.69 | 38.06 | 40.90 | -13.66 | 4.14 | 2.99 | 148.45 | 19.47 |
| 2014 (1) | 4.51 | -6.04 | 7.70 | 85.99 | 80.90 | 6.45 | 47.37 | -46.32 | 4.02 | -51.33 | 124.26 | -20.34 |
