- 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) | 77.51 | 128.58 | 40694.74 | 0.22 | 633.33 | 0 | 1.17 | -56.34 | -99.75 | 408.26 | -87.82 | -99.91 | 12.07 | -87.6 | -99.92 | 397.37 | -87.8 | -99.91 |
| 23Q3 (19) | 33.91 | -83.31 | 866.1 | 0.03 | -85.71 | 200.0 | 2.68 | 495.56 | -89.68 | 3350.54 | 683.31 | -76.19 | 97.31 | 849.37 | -12.99 | 3255.92 | 679.04 | -76.72 |
| 23Q2 (18) | 203.17 | 77.13 | 2566.27 | 0.21 | 40.0 | 950.0 | 0.45 | -43.04 | -96.23 | 427.74 | -31.68 | -90.21 | 10.25 | -63.29 | -78.6 | 417.94 | -30.22 | -90.35 |
| 23Q1 (17) | 114.70 | 60268.42 | 5020.54 | 0.15 | 0 | 1400.0 | 0.79 | -99.83 | -98.05 | 626.04 | -99.86 | -93.77 | 27.92 | -99.82 | -86.94 | 598.91 | -99.86 | -93.93 |
| 22Q4 (16) | 0.19 | -94.59 | -97.23 | 0.00 | -100.0 | -100.0 | 475.85 | 1733.01 | 3488.61 | 453931.00 | 3125.59 | 16382.85 | 15926.40 | 14140.34 | 20328.94 | 438481.00 | 3034.92 | 16204.89 |
| 22Q3 (15) | 3.51 | -53.94 | -90.57 | 0.01 | -50.0 | -92.86 | 25.96 | 117.24 | 963.93 | 14072.80 | 222.17 | 2073.0 | 111.84 | 133.54 | 405.61 | 13987.00 | 222.86 | 2127.44 |
| 22Q2 (14) | 7.62 | 240.18 | -89.25 | 0.02 | 100.0 | -93.33 | 11.95 | -70.54 | 833.59 | 4368.16 | -56.53 | 1363.66 | 47.89 | -77.6 | 440.52 | 4332.22 | -56.13 | 1389.45 |
| 22Q1 (13) | 2.24 | -67.35 | -93.83 | 0.01 | -66.67 | -88.89 | 40.56 | 205.88 | 1515.94 | 10047.80 | 264.85 | 891.58 | 213.79 | 174.23 | 292.35 | 9874.61 | 267.19 | 927.19 |
| 21Q4 (12) | 6.86 | -81.58 | -84.02 | 0.03 | -78.57 | -66.67 | 13.26 | 443.44 | 525.47 | 2753.96 | 325.24 | 162.74 | 77.96 | 252.44 | 45.67 | 2689.26 | 328.27 | 169.8 |
| 21Q3 (11) | 37.24 | -47.45 | 187.35 | 0.14 | -53.33 | 366.67 | 2.44 | 90.62 | -65.24 | 647.62 | 117.0 | -82.17 | 22.12 | 149.66 | -68.83 | 627.94 | 115.89 | -82.4 |
| 21Q2 (10) | 70.86 | 95.26 | 2351.9 | 0.30 | 233.33 | 0 | 1.28 | -49.0 | -95.93 | 298.44 | -70.55 | -98.55 | 8.86 | -83.74 | -97.61 | 290.86 | -69.74 | -98.57 |
| 21Q1 (9) | 36.29 | -15.45 | 1030.53 | 0.09 | 0.0 | 0 | 2.51 | 18.4 | -91.14 | 1013.31 | -3.33 | -96.84 | 54.49 | 1.81 | -89.34 | 961.32 | -3.56 | -96.96 |
| 20Q4 (8) | 42.92 | 231.17 | 1098.88 | 0.09 | 200.0 | 0 | 2.12 | -69.8 | -91.66 | 1048.17 | -71.14 | -98.05 | 53.52 | -24.58 | -94.3 | 996.77 | -72.06 | -98.12 |
| 20Q3 (7) | 12.96 | 348.44 | -8.92 | 0.03 | 0 | 200.0 | 7.02 | -77.68 | 9.86 | 3631.99 | -82.38 | -41.2 | 70.96 | -80.83 | -55.56 | 3568.06 | -82.4 | -40.77 |
| 20Q2 (6) | 2.89 | -9.97 | -80.26 | 0.00 | 0 | -100.0 | 31.45 | 10.97 | 405.63 | 20614.40 | -35.76 | 214.01 | 370.07 | -27.57 | 75.91 | 20275.70 | -35.85 | 218.76 |
| 20Q1 (5) | 3.21 | -10.34 | -57.31 | 0.00 | 0 | -100.0 | 28.34 | 11.49 | 134.21 | 32090.40 | -40.37 | 267.55 | 510.94 | -45.57 | 136.14 | 31607.80 | -40.25 | 270.7 |
| 19Q4 (4) | 3.58 | -74.84 | 0.0 | 0.00 | -100.0 | 0.0 | 25.42 | 297.81 | 0.0 | 53814.80 | 771.18 | 0.0 | 938.71 | 487.83 | 0.0 | 52901.50 | 778.19 | 0.0 |
| 19Q3 (3) | 14.23 | -2.8 | 0.0 | 0.01 | 0.0 | 0.0 | 6.39 | 2.73 | 0.0 | 6177.25 | -5.9 | 0.0 | 159.69 | -24.09 | 0.0 | 6023.95 | -5.29 | 0.0 |
| 19Q2 (2) | 14.64 | 94.68 | 0.0 | 0.01 | 0.0 | 0.0 | 6.22 | -48.6 | 0.0 | 6564.88 | -24.81 | 0.0 | 210.37 | -2.77 | 0.0 | 6360.73 | -25.4 | 0.0 |
| 19Q1 (1) | 7.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 12.10 | 0.0 | 0.0 | 8730.85 | 0.0 | 0.0 | 216.37 | 0.0 | 0.0 | 8526.59 | 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) | 202.94 | 1291.91 | 0.59 | 1866.67 | 1.80 | -92.81 | 620.64 | -94.19 | 27.05 | -94.58 | 595.38 | -94.16 |
| 2022 (9) | 14.58 | -93.31 | 0.03 | -94.44 | 25.04 | 1390.48 | 10674.00 | 1465.17 | 498.80 | 1129.48 | 10200.20 | 1486.17 |
| 2021 (8) | 217.88 | 89.53 | 0.54 | 350.0 | 1.68 | -47.17 | 681.97 | -77.03 | 40.57 | -73.82 | 643.07 | -77.17 |
| 2020 (7) | 114.96 | 127.91 | 0.12 | 200.0 | 3.18 | -56.08 | 2968.68 | -65.84 | 154.99 | -2.5 | 2816.87 | -67.01 |
| 2019 (6) | 50.44 | -64.41 | 0.04 | -84.62 | 7.24 | 180.62 | 8690.87 | 518.09 | 158.96 | 285.45 | 8539.15 | 524.48 |
| 2018 (5) | 141.72 | 462.83 | 0.26 | -29.73 | 2.58 | -82.21 | 1406.08 | 40.64 | 41.24 | -36.0 | 1367.41 | 43.97 |
| 2017 (4) | 25.18 | 410.75 | 0.37 | 516.67 | 14.50 | -80.42 | 999.77 | -82.77 | 64.44 | -83.17 | 949.82 | -82.71 |
| 2016 (3) | 4.93 | 721.67 | 0.06 | 0 | 74.07 | -87.85 | 5802.47 | -99.68 | 382.82 | -99.61 | 5493.71 | -99.68 |
| 2015 (2) | 0.60 | -99.69 | 0.00 | 0 | 609.62 | 32155.03 | 1799820.00 | 245274.23 | 97090.70 | 294650.15 | 1703340.00 | 242382.13 |
| 2014 (1) | 193.35 | 1300.07 | 0.50 | 733.33 | 1.89 | -92.85 | 733.50 | -87.89 | 32.94 | -70.18 | 702.46 | -88.24 |
