- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q1 (20) | 0.72 | -76.47 | 101.16 | 5.64 | 1164.15 | 1126.09 | 127.16 | 327.14 | 0 | 16.12 | 0 | -91.81 | 22.84 | 0 | -89.74 | 120.44 | 0 | 0 |
| 20Q4 (19) | 3.06 | 100.59 | -99.45 | -0.53 | 0 | -107.2 | 29.77 | 0 | 18506.25 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 20Q3 (18) | -521.24 | -13780.84 | -46027.43 | 0.00 | 100.0 | -100.0 | 0.00 | -100.0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q2 (17) | 3.81 | 106.13 | -29.57 | -6.38 | -1486.96 | -220.6 | 23.91 | 0 | 42.24 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (16) | -62.16 | -111.16 | -861.76 | 0.46 | -93.75 | -88.78 | 0.00 | -100.0 | -100.0 | 196.78 | 1492.07 | 787.2 | 222.67 | 2407.55 | 1766.47 | 0.00 | -100.0 | -100.0 |
| 19Q4 (15) | 556.93 | 49385.84 | 188.1 | 7.36 | 224.23 | 103.36 | 0.16 | 0 | 0 | 12.36 | -69.23 | 0 | 8.88 | -61.29 | 0 | 3.65 | 0 | 0 |
| 19Q3 (14) | -1.13 | -120.89 | -140.21 | 2.27 | 214.07 | -62.79 | 0.00 | -100.0 | -100.0 | 40.17 | 0 | 169.42 | 22.94 | 0 | 107.04 | 0.00 | 0 | -100.0 |
| 19Q2 (13) | 5.41 | -33.7 | 93.21 | -1.99 | -148.54 | -100.9 | 16.81 | 50.76 | -48.25 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 19Q1 (12) | 8.16 | 101.29 | 106.58 | 4.10 | 101.87 | -89.22 | 11.15 | 0 | -51.58 | 22.18 | 0 | 828.03 | 11.93 | 0 | 381.05 | 21.39 | 0 | -6.76 |
| 18Q4 (11) | -632.14 | -22596.09 | -10149.92 | -219.34 | -3695.74 | -13002.35 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | 100.0 |
| 18Q3 (10) | 2.81 | 0.36 | -41.82 | 6.10 | -97.25 | 200.49 | 32.37 | -0.34 | 71.63 | 14.91 | 3536.59 | -66.79 | 11.08 | 2977.78 | -82.77 | 36.19 | 11.22 | 6680.0 |
| 18Q2 (9) | 2.80 | -29.11 | -2.44 | 222.15 | 483.84 | 10529.19 | 32.48 | 41.03 | 2.49 | 0.41 | -82.85 | -99.06 | 0.36 | -85.48 | -99.48 | 32.54 | 41.85 | 483.15 |
| 18Q1 (8) | 3.95 | -37.2 | 121.91 | 38.05 | 2138.24 | 1403.95 | 23.03 | 59.05 | -54.87 | 2.39 | -95.53 | -93.36 | 2.48 | -96.38 | -95.97 | 22.94 | 4428.3 | -10.25 |
| 17Q4 (7) | 6.29 | 30.23 | 516.67 | 1.70 | -16.26 | -31.45 | 14.48 | -23.22 | -83.83 | 53.45 | 19.07 | 45.72 | 68.45 | 6.45 | 72.9 | -0.53 | 3.64 | -100.61 |
| 17Q3 (6) | 4.83 | 68.29 | 252.55 | 2.03 | -2.87 | -37.15 | 18.86 | -40.49 | -71.62 | 44.89 | 3.34 | 59.18 | 64.30 | -7.55 | 116.72 | -0.55 | -109.86 | -100.85 |
| 17Q2 (5) | 2.87 | 61.24 | 131.45 | 2.09 | -17.39 | 23.67 | 31.69 | -37.9 | -56.65 | 43.44 | 20.63 | -19.17 | 69.55 | 13.14 | 9.36 | 5.58 | -78.17 | -91.18 |
| 17Q1 (4) | 1.78 | 74.51 | 0.0 | 2.53 | 2.02 | 0.0 | 51.03 | -43.0 | 0.0 | 36.01 | -1.83 | 0.0 | 61.47 | 55.27 | 0.0 | 25.56 | -70.49 | 0.0 |
| 16Q4 (3) | 1.02 | -25.55 | 0.0 | 2.48 | -23.22 | 0.0 | 89.53 | 34.73 | 0.0 | 36.68 | 30.07 | 0.0 | 39.59 | 33.43 | 0.0 | 86.61 | 33.27 | 0.0 |
| 16Q3 (2) | 1.37 | 10.48 | 0.0 | 3.23 | 91.12 | 0.0 | 66.45 | -9.1 | 0.0 | 28.20 | -47.53 | 0.0 | 29.67 | -53.35 | 0.0 | 64.99 | 2.75 | 0.0 |
| 16Q2 (1) | 1.24 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 73.10 | 0.0 | 0.0 | 53.74 | 0.0 | 0.0 | 63.60 | 0.0 | 0.0 | 63.25 | 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 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 (10) | 3.05 | -96.89 | 2.32 | -83.94 | 119.55 | 3105.09 | 157.28 | 522.64 | 265.92 | 1202.25 | 10.91 | 27.3 |
| 2019 (9) | 97.96 | 0.73 | 14.45 | -93.94 | 3.73 | -0.53 | 25.26 | 1550.98 | 20.42 | 1412.59 | 8.57 | 117.51 |
| 2018 (8) | 97.25 | 1198.4 | 238.43 | 2688.65 | 3.75 | -92.3 | 1.53 | -96.42 | 1.35 | -97.85 | 3.94 | -86.24 |
| 2017 (7) | 7.49 | 36.43 | 8.55 | 42.98 | 48.70 | -26.71 | 42.68 | -30.04 | 62.75 | -44.1 | 28.63 | 88.36 |
| 2016 (6) | 5.49 | 44.09 | 5.98 | 58.62 | 66.45 | -30.55 | 61.01 | -37.03 | 112.26 | 9.77 | 15.20 | -83.17 |
| 2015 (5) | 3.81 | -14.19 | 3.77 | 30.0 | 95.68 | 16.27 | 96.88 | -22.98 | 102.27 | 17.75 | 90.29 | -25.52 |
| 2014 (4) | 4.44 | -30.19 | 2.90 | -14.2 | 82.29 | 43.31 | 125.78 | 16.39 | 86.85 | 17.46 | 121.22 | 32.42 |
| 2013 (3) | 6.36 | -2.15 | 3.38 | -9.38 | 57.42 | 2.3 | 108.07 | 10.53 | 73.94 | -1.94 | 91.54 | 16.63 |
| 2012 (2) | 6.50 | 0 | 3.73 | 0 | 56.13 | 0 | 97.77 | 0 | 75.40 | 0 | 78.49 | 0 |
