- 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) | 6.17 | -64.96 | -51.11 | 3.25 | -3.85 | 36.55 | 14.76 | 185.49 | 104.72 | 28.03 | 4.2 | -26.72 | 77.81 | 11.54 | -19.33 | -35.02 | 7.08 | 31.35 |
| 23Q3 (19) | 17.61 | -65.38 | -99.87 | 3.38 | 14.58 | -4.25 | 5.17 | 188.83 | 51600.0 | 26.90 | -12.86 | 4.34 | 69.76 | -1.59 | 3.0 | -37.69 | 1.41 | 10.13 |
| 23Q2 (18) | 50.86 | 364.9 | 24.69 | 2.95 | 26.61 | 13.03 | 1.79 | -78.49 | -19.73 | 30.87 | -20.87 | -11.37 | 70.89 | -18.68 | -14.28 | -38.23 | 4.07 | 16.22 |
| 23Q1 (17) | 10.94 | -13.31 | -65.65 | 2.33 | -2.1 | 14.78 | 8.32 | 15.4 | 190.91 | 39.01 | 1.99 | -13.18 | 87.17 | -9.63 | -12.31 | -39.85 | 21.88 | 22.8 |
| 22Q4 (16) | 12.62 | -99.91 | -99.88 | 2.38 | -32.58 | 5.78 | 7.21 | 72000.0 | 72000.0 | 38.25 | 48.37 | -5.37 | 96.46 | 42.42 | 18.62 | -51.01 | -21.63 | -24.75 |
| 22Q3 (15) | 14021.60 | 34275.09 | 0 | 3.53 | 35.25 | 54.82 | 0.01 | -99.55 | 0 | 25.78 | -25.98 | -35.36 | 67.73 | -18.1 | -12.84 | -41.94 | 8.09 | -10.86 |
| 22Q2 (14) | 40.79 | 28.07 | -33.55 | 2.61 | 28.57 | 51.74 | 2.23 | -22.03 | 50.68 | 34.83 | -22.48 | -34.31 | 82.70 | -16.81 | -18.87 | -45.63 | 11.6 | 3.84 |
| 22Q1 (13) | 31.85 | -99.69 | -14.63 | 2.03 | -9.78 | 107.14 | 2.86 | 28500.0 | 17.21 | 44.93 | 11.16 | -51.54 | 99.41 | 22.25 | -45.86 | -51.62 | -26.24 | 41.65 |
| 21Q4 (12) | 10144.90 | 0 | 0 | 2.25 | -1.32 | 24.31 | 0.01 | 0 | 0 | 40.42 | 1.35 | -19.75 | 81.32 | 4.65 | -12.67 | -40.89 | -8.09 | 4.37 |
| 21Q3 (11) | 0.00 | -100.0 | -100.0 | 2.28 | 32.56 | 52.0 | 0.00 | -100.0 | -100.0 | 39.88 | -24.78 | -34.15 | 77.71 | -23.77 | -29.44 | -37.83 | 20.27 | -662.95 |
| 21Q2 (10) | 61.38 | 64.51 | 779.37 | 1.72 | 75.51 | -71.43 | 1.48 | -39.34 | -88.64 | 53.02 | -42.82 | 251.13 | 101.94 | -44.49 | 236.44 | -47.45 | 46.37 | -2096.76 |
| 21Q1 (9) | 37.31 | 0 | 2161.21 | 0.98 | -45.86 | -51.0 | 2.44 | 0 | -95.58 | 92.72 | 84.08 | 103.74 | 183.63 | 97.2 | 75.12 | -88.47 | -106.9 | -2047.33 |
| 20Q4 (8) | 0.00 | -100.0 | -100.0 | 1.81 | 20.67 | 58.77 | 0.00 | -100.0 | -100.0 | 50.37 | -16.83 | -36.8 | 93.12 | -15.45 | -2.92 | -42.76 | -736.31 | -290.72 |
| 20Q3 (7) | 1.62 | -76.79 | -25.69 | 1.50 | -75.08 | 138.1 | 56.29 | 332.0 | 34.6 | 60.56 | 301.06 | -58.29 | 110.13 | 263.47 | -3.77 | 6.72 | 411.11 | -90.74 |
| 20Q2 (6) | 6.98 | 323.03 | 170.54 | 6.02 | 201.0 | 840.62 | 13.03 | -76.41 | -63.04 | 15.10 | -66.82 | -89.44 | 30.30 | -71.1 | -72.38 | -2.16 | 47.57 | -103.15 |
| 20Q1 (5) | 1.65 | -30.08 | 35.25 | 2.00 | 75.44 | 325.53 | 55.23 | 42.93 | -26.13 | 45.51 | -42.9 | -76.55 | 104.86 | 9.32 | -33.94 | -4.12 | -118.38 | -103.74 |
| 19Q4 (4) | 2.36 | 8.26 | 0.0 | 1.14 | 80.95 | 0.0 | 38.64 | -7.6 | 0.0 | 79.70 | -45.11 | 0.0 | 95.92 | -16.18 | 0.0 | 22.42 | -69.11 | 0.0 |
| 19Q3 (3) | 2.18 | -15.5 | 0.0 | 0.63 | -1.56 | 0.0 | 41.82 | 18.64 | 0.0 | 145.20 | 1.51 | 0.0 | 114.44 | 4.3 | 0.0 | 72.58 | 5.85 | 0.0 |
| 19Q2 (2) | 2.58 | 111.48 | 0.0 | 0.64 | 36.17 | 0.0 | 35.25 | -52.86 | 0.0 | 143.04 | -26.29 | 0.0 | 109.72 | -30.88 | 0.0 | 68.57 | -37.72 | 0.0 |
| 19Q1 (1) | 1.22 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 74.77 | 0.0 | 0.0 | 194.07 | 0.0 | 0.0 | 158.73 | 0.0 | 0.0 | 110.10 | 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) | 20.37 | -61.97 | 11.59 | 9.86 | 17.92 | 163.14 | 31.50 | -8.99 | 78.40 | 4.08 | -28.99 | 0 |
| 2022 (9) | 53.57 | -99.84 | 10.55 | 40.85 | 6.81 | 68000.0 | 34.61 | -28.99 | 75.33 | -26.71 | -33.91 | 0 |
| 2021 (8) | 34353.10 | 119555.52 | 7.49 | -32.95 | 0.01 | -99.92 | 48.74 | 49.14 | 102.78 | 33.57 | -54.03 | 0 |
| 2020 (7) | 28.71 | 372.98 | 11.17 | 192.41 | 12.71 | -78.86 | 32.68 | -65.76 | 76.95 | -36.59 | -31.56 | 0 |
| 2019 (6) | 6.07 | 61.01 | 3.82 | 51.59 | 60.12 | -37.89 | 95.44 | -34.11 | 121.36 | -5.7 | 34.20 | -69.72 |
| 2018 (5) | 3.77 | 8.02 | 2.52 | -18.71 | 96.80 | -7.55 | 144.84 | 23.15 | 128.70 | 7.21 | 112.95 | 10.46 |
| 2017 (4) | 3.49 | 28.78 | 3.10 | -15.07 | 104.70 | -22.16 | 117.61 | 17.62 | 120.05 | -13.78 | 102.25 | 7.34 |
| 2016 (3) | 2.71 | -35.01 | 3.65 | -53.21 | 134.51 | 53.55 | 99.99 | 113.65 | 139.24 | 42.58 | 95.26 | 159.28 |
| 2015 (2) | 4.17 | 0.48 | 7.80 | -0.51 | 87.60 | -0.28 | 46.80 | 0.58 | 97.66 | -22.6 | 36.74 | 347.5 |
| 2014 (1) | 4.15 | 33.01 | 7.84 | 33.33 | 87.85 | -24.92 | 46.53 | -25.05 | 126.18 | -17.06 | 8.21 | -69.54 |
