- 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) | 1.54 | 16.67 | -4.35 | 0.00 | 0 | 0 | 59.11 | -14.32 | 4.55 | 0.00 | 0 | 0 | 98.50 | 108.64 | 585.93 | -39.39 | -280.85 | -193.39 |
| 23Q3 (19) | 1.32 | 30.69 | -43.59 | 0.00 | 0 | 0 | 68.99 | -23.37 | 77.49 | 0.00 | 0 | 0 | 47.21 | 151.92 | 46.8 | 21.78 | -69.45 | 225.07 |
| 23Q2 (18) | 1.01 | -30.34 | -96.03 | 0.00 | 0 | 0 | 90.03 | 43.54 | 2414.8 | 0.00 | 0 | 0 | 18.74 | 0 | 0 | 71.29 | 13.66 | 0 |
| 23Q1 (17) | 1.45 | -9.94 | -91.76 | 0.00 | 0 | 0 | 62.72 | 10.93 | 1113.15 | 0.00 | 0 | 0 | 0.00 | -100.0 | 0 | 62.72 | 48.7 | 0 |
| 22Q4 (16) | 1.61 | -31.2 | -96.23 | 0.00 | 0 | 0 | 56.54 | 45.46 | 2554.46 | 0.00 | 0 | 0 | 14.36 | -55.35 | 0 | 42.18 | 529.55 | 0 |
| 22Q3 (15) | 2.34 | -90.81 | -38.58 | 0.00 | 0 | 0 | 38.87 | 985.75 | 62.91 | 0.00 | 0 | 0 | 32.16 | 0 | 0 | 6.70 | 0 | 0 |
| 22Q2 (14) | 25.45 | 44.68 | 348.85 | 0.00 | 0 | 0 | 3.58 | -30.75 | -77.69 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 22Q1 (13) | 17.59 | -58.78 | 733.65 | 0.00 | 0 | 0 | 5.17 | 142.72 | -88.04 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 21Q4 (12) | 42.67 | 1019.95 | 2231.69 | 0.00 | 0 | 0 | 2.13 | -91.07 | -95.72 | 0.00 | 0 | 0 | 0.00 | 0 | -100.0 | 0.00 | 0 | 100.0 |
| 21Q3 (11) | 3.81 | -32.8 | 190.84 | 0.00 | 0 | 0 | 23.86 | 48.66 | -65.74 | 0.00 | 0 | 0 | 0.00 | -100.0 | -100.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (10) | 5.67 | 168.72 | 95.52 | 0.00 | 0 | 0 | 16.05 | -62.86 | -48.82 | 0.00 | 0 | 0 | 47.64 | -52.35 | 171.45 | -31.59 | 44.35 | -328.75 |
| 21Q1 (9) | 2.11 | 15.3 | 66.14 | 0.00 | 0 | 0 | 43.21 | -13.16 | -39.61 | 0.00 | 0 | 0 | 99.98 | 68.54 | 332.25 | -56.77 | -493.83 | -217.24 |
| 20Q4 (8) | 1.83 | 39.69 | 140.79 | 0.00 | 0 | 0 | 49.76 | -28.55 | -58.18 | 0.00 | 0 | 0 | 59.32 | 95.26 | 129.03 | -9.56 | -124.35 | -110.27 |
| 20Q3 (7) | 1.31 | -54.83 | 385.19 | 0.00 | 0 | 0 | 69.64 | 122.07 | -79.13 | 0.00 | 0 | 0 | 30.38 | 73.11 | -58.02 | 39.26 | 184.29 | -84.98 |
| 20Q2 (6) | 2.90 | 128.35 | 866.67 | 0.00 | 0 | 0 | 31.36 | -56.17 | -89.64 | 0.00 | 0 | 0 | 17.55 | -24.12 | -81.2 | 13.81 | -71.48 | -93.41 |
| 20Q1 (5) | 1.27 | 67.11 | 408.0 | 0.00 | 0 | 0 | 71.55 | -39.87 | -80.02 | 0.00 | 0 | 0 | 23.13 | -10.69 | -83.04 | 48.42 | -47.99 | -78.16 |
| 19Q4 (4) | 0.76 | 181.48 | 0.0 | 0.00 | 0 | 0.0 | 118.99 | -64.34 | 0.0 | 0.00 | 0 | 0.0 | 25.90 | -64.21 | 0.0 | 93.09 | -64.38 | 0.0 |
| 19Q3 (3) | 0.27 | -10.0 | 0.0 | 0.00 | 0 | 0.0 | 333.69 | 10.21 | 0.0 | 0.00 | 0 | 0.0 | 72.36 | -22.47 | 0.0 | 261.33 | 24.78 | 0.0 |
| 19Q2 (2) | 0.30 | 20.0 | 0.0 | 0.00 | 0 | 0.0 | 302.77 | -15.46 | 0.0 | 0.00 | 0 | 0.0 | 93.33 | -31.56 | 0.0 | 209.44 | -5.55 | 0.0 |
| 19Q1 (1) | 0.25 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 358.12 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 136.37 | 0.0 | 0.0 | 221.75 | 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) | 8.68 | -20.8 | 0.00 | 0 | 42.07 | 26.37 | 0.00 | 0 | 47.13 | 0 | -5.06 | 0 |
| 2022 (9) | 10.96 | 122.76 | 0.00 | 0 | 33.29 | -55.15 | 0.00 | 0 | 0.00 | 0 | 33.29 | 0 |
| 2021 (8) | 4.92 | 21.78 | 0.00 | 0 | 74.23 | -17.85 | 0.00 | 0 | 296.40 | 1222.03 | -222.17 | 0 |
| 2020 (7) | 4.04 | 160.65 | 0.00 | 0 | 90.36 | -61.6 | 0.00 | 0 | 22.42 | -79.39 | 67.94 | -46.31 |
| 2019 (6) | 1.55 | -70.13 | 0.00 | 0 | 235.34 | 234.48 | 0.00 | 0 | 108.80 | 271.58 | 126.53 | 208.08 |
| 2018 (5) | 5.19 | -34.22 | 0.00 | 0 | 70.36 | 52.16 | 0.00 | 0 | 29.28 | -0.03 | 41.07 | 142.3 |
| 2017 (4) | 7.89 | -45.21 | 0.00 | 0 | 46.24 | 82.48 | 0.00 | 0 | 29.29 | 196.16 | 16.95 | 9.64 |
| 2016 (3) | 14.40 | -13.98 | 0.00 | 0 | 25.34 | 16.24 | 0.00 | 0 | 9.89 | 92.41 | 15.46 | -7.2 |
| 2015 (2) | 16.74 | 26.24 | 0.00 | 0 | 21.80 | -20.78 | 0.00 | 0 | 5.14 | 26.6 | 16.66 | -28.99 |
| 2014 (1) | 13.26 | 17.35 | 0.00 | 0 | 27.52 | -14.83 | 0.00 | 0 | 4.06 | 49.82 | 23.46 | -20.74 |
