- 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) | 50.06 | -6.9 | -24.65 | 0.00 | 0 | 0 | 1.82 | 7.69 | 32.85 | 0.00 | 0 | 0 | 0.45 | 7.14 | 12.5 | 1.37 | 7.87 | 41.24 |
| 23Q3 (19) | 53.77 | -4.8 | -44.29 | 0.00 | 0 | 0 | 1.69 | 4.97 | 79.79 | 0.00 | 0 | 0 | 0.42 | 0.0 | 0.0 | 1.27 | 6.72 | 144.23 |
| 23Q2 (18) | 56.48 | -1.03 | -32.73 | 0.00 | 0 | 0 | 1.61 | 1.26 | 49.07 | 0.00 | 0 | 0 | 0.42 | 0.0 | -2.33 | 1.19 | 1.71 | 80.3 |
| 23Q1 (17) | 57.07 | -14.1 | -29.44 | 0.00 | 0 | 0 | 1.59 | 16.06 | 40.71 | 0.00 | 0 | 0 | 0.42 | 5.0 | 0.0 | 1.17 | 20.62 | 67.14 |
| 22Q4 (16) | 66.44 | -31.16 | -37.81 | 0.00 | 0 | 0 | 1.37 | 45.74 | 61.18 | 0.00 | 0 | 0 | 0.40 | -4.76 | -16.67 | 0.97 | 86.54 | 162.16 |
| 22Q3 (15) | 96.52 | 14.96 | -30.32 | 0.00 | 0 | 0 | 0.94 | -12.96 | 42.42 | 0.00 | 0 | 0 | 0.42 | -2.33 | -6.67 | 0.52 | -21.21 | 147.62 |
| 22Q2 (14) | 83.96 | 3.81 | -27.31 | 0.00 | 0 | 0 | 1.08 | -4.42 | 36.71 | 0.00 | 0 | 0 | 0.43 | 2.38 | -10.42 | 0.66 | -5.71 | 112.9 |
| 22Q1 (13) | 80.88 | -24.3 | -3.82 | 0.00 | 0 | 0 | 1.13 | 32.94 | 4.63 | 0.00 | 0 | 0 | 0.42 | -12.5 | -28.81 | 0.70 | 89.19 | 42.86 |
| 21Q4 (12) | 106.84 | -22.86 | -30.32 | 0.00 | 0 | 0 | 0.85 | 28.79 | 44.07 | 0.00 | 0 | 0 | 0.48 | 6.67 | -31.43 | 0.37 | 76.19 | 470.0 |
| 21Q3 (11) | 138.51 | 19.92 | 4900.36 | 0.00 | 0 | 0 | 0.66 | -16.46 | -97.99 | 0.00 | 0 | 0 | 0.45 | -6.25 | -77.94 | 0.21 | -32.26 | -99.32 |
| 21Q2 (10) | 115.50 | 37.35 | 3995.74 | 0.00 | 0 | 0 | 0.79 | -26.85 | -97.55 | 0.00 | 0 | 0 | 0.48 | -18.64 | -81.61 | 0.31 | -36.73 | -98.95 |
| 21Q1 (9) | 84.09 | -45.16 | -88.12 | 0.00 | 0 | 0 | 1.08 | 83.05 | 730.77 | 0.00 | 0 | 0 | 0.59 | -15.71 | -91.27 | 0.49 | 590.0 | 107.38 |
| 20Q4 (8) | 153.33 | 5435.38 | 643.24 | 0.00 | 0 | 0 | 0.59 | -98.2 | -86.62 | 0.00 | 0 | 0 | 0.70 | -65.69 | -91.8 | -0.10 | -100.32 | 97.58 |
| 20Q3 (7) | 2.77 | -1.77 | 150.36 | 0.00 | 0 | 0 | 32.83 | 1.7 | 0 | 0.00 | 0 | 0 | 2.04 | -21.84 | 0 | 30.79 | 3.81 | 0 |
| 20Q2 (6) | 2.82 | -99.6 | 156.36 | 0.00 | 0 | 0 | 32.28 | 24730.77 | -60.99 | 0.00 | 0 | 0 | 2.61 | -61.39 | -50.85 | 29.66 | 546.69 | -61.69 |
| 20Q1 (5) | 708.02 | 3331.99 | 55649.61 | 0.00 | 0 | 0 | 0.13 | -97.05 | -99.82 | 0.00 | 0 | 0 | 6.76 | -20.84 | 10.28 | -6.64 | -60.77 | -110.14 |
| 19Q4 (4) | 20.63 | 475.09 | 0.0 | 0.00 | 0 | 0.0 | 4.41 | 0 | 0.0 | 0.00 | 0 | 0.0 | 8.54 | 0 | 0.0 | -4.13 | 0 | 0.0 |
| 19Q3 (3) | -5.50 | -600.0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 1.10 | -13.39 | 0.0 | 0.00 | 0 | 0.0 | 82.74 | 15.57 | 0.0 | 0.00 | 0 | 0.0 | 5.31 | -13.38 | 0.0 | 77.43 | 18.29 | 0.0 |
| 19Q1 (1) | 1.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 71.59 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 6.13 | 0.0 | 0.0 | 65.46 | 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) | 203.41 | -30.37 | 0.00 | 0 | 1.79 | 43.2 | 0.00 | 0 | 0.45 | 7.14 | 1.35 | 62.65 |
| 2022 (9) | 292.11 | -22.38 | 0.00 | 0 | 1.25 | 28.87 | 0.00 | 0 | 0.42 | -22.22 | 0.83 | 93.02 |
| 2021 (8) | 376.34 | -28.24 | 0.00 | 0 | 0.97 | 38.57 | 0.00 | 0 | 0.54 | -91.51 | 0.43 | 0 |
| 2020 (7) | 524.41 | 84482.26 | 0.00 | 0 | 0.70 | -99.88 | 0.00 | 0 | 6.36 | -95.98 | -5.66 | 0 |
| 2019 (6) | 0.62 | -87.22 | 0.00 | 0 | 593.32 | 688.99 | 0.00 | 0 | 158.30 | 2445.02 | 435.02 | 530.65 |
| 2018 (5) | 4.85 | 7.06 | 0.00 | 0 | 75.20 | -6.69 | 0.00 | 0 | 6.22 | -25.15 | 68.98 | -5.34 |
| 2017 (4) | 4.53 | -8.67 | 621.06 | 41.01 | 80.59 | 9.59 | 0.59 | -28.92 | 8.31 | 0.0 | 72.87 | 10.33 |
| 2016 (3) | 4.96 | -6.42 | 440.44 | -23.62 | 73.54 | 6.84 | 0.83 | 31.75 | 8.31 | -4.81 | 66.05 | 8.76 |
| 2015 (2) | 5.30 | -0.93 | 576.67 | 46.72 | 68.83 | 0.88 | 0.63 | -32.26 | 8.73 | -23.89 | 60.73 | 5.27 |
| 2014 (1) | 5.35 | 2.29 | 393.05 | 24.32 | 68.23 | -2.21 | 0.93 | -19.13 | 11.47 | 12.12 | 57.69 | -4.96 |
