- 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) | 0.68 | -15.0 | 83.78 | 0.00 | 0 | 0 | 133.39 | 16.73 | -45.89 | 0.00 | 0 | 0 | 7.55 | -28.84 | 310.33 | 125.85 | 21.42 | -48.56 |
| 23Q3 (19) | 0.80 | 40.35 | 280.95 | 0.00 | 0 | 0 | 114.27 | -28.19 | -73.31 | 0.00 | 0 | 0 | 10.61 | 1053.26 | -32.72 | 103.65 | -34.49 | -74.87 |
| 23Q2 (18) | 0.57 | 7.55 | 171.43 | 0.00 | 0 | 0 | 159.13 | -7.84 | -62.53 | 0.00 | 0 | 0 | 0.92 | -37.84 | -93.97 | 158.22 | -7.58 | -61.36 |
| 23Q1 (17) | 0.53 | 43.24 | 140.91 | 0.00 | 0 | 0 | 172.67 | -29.95 | -58.26 | 0.00 | 0 | 0 | 1.48 | -19.57 | -84.93 | 171.19 | -30.03 | -57.61 |
| 22Q4 (16) | 0.37 | 76.19 | 60.87 | 0.00 | 0 | 0 | 246.51 | -42.43 | -38.93 | 0.00 | 0 | 0 | 1.84 | -88.33 | -80.57 | 244.67 | -40.68 | -37.93 |
| 22Q3 (15) | 0.21 | 0.0 | -8.7 | 0.00 | 0 | 0 | 428.21 | 0.83 | 7.1 | 0.00 | 0 | 0 | 15.77 | 3.41 | 61.74 | 412.44 | 0.73 | 5.74 |
| 22Q2 (14) | 0.21 | -4.55 | -8.7 | 0.00 | 0 | 0 | 424.70 | 2.66 | 7.2 | 0.00 | 0 | 0 | 15.25 | 55.3 | 51.89 | 409.45 | 1.38 | 6.04 |
| 22Q1 (13) | 0.22 | -4.35 | -4.35 | 0.00 | 0 | 0 | 413.70 | 2.48 | 6.5 | 0.00 | 0 | 0 | 9.82 | 3.7 | 1.87 | 403.87 | 2.45 | 6.62 |
| 21Q4 (12) | 0.23 | 0.0 | -14.81 | 0.00 | 0 | 0 | 403.67 | 0.97 | 21.09 | 0.00 | 0 | 0 | 9.47 | -2.87 | -94.61 | 394.20 | 1.06 | 149.81 |
| 21Q3 (11) | 0.23 | 0.0 | -4.17 | 0.00 | 0 | -100.0 | 399.81 | 0.92 | 4.56 | 0.00 | 0 | -100.0 | 9.75 | -2.89 | -97.35 | 390.06 | 1.02 | 2272.63 |
| 21Q2 (10) | 0.23 | 0.0 | 4.55 | 0.00 | 0 | -100.0 | 396.16 | 1.99 | -6.33 | 0.00 | 0 | -100.0 | 10.04 | 4.15 | -94.35 | 386.12 | 1.93 | 56.27 |
| 21Q1 (9) | 0.23 | -14.81 | 15.0 | 0.00 | 0 | -100.0 | 388.44 | 16.53 | -15.62 | 0.00 | 0 | -100.0 | 9.64 | -94.51 | -93.52 | 378.80 | 140.05 | 20.86 |
| 20Q4 (8) | 0.27 | 12.5 | -25.0 | 0.00 | -100.0 | -100.0 | 333.35 | -12.82 | 30.78 | 0.00 | -100.0 | -100.0 | 175.54 | -52.32 | 56.37 | 157.80 | 859.85 | 5.59 |
| 20Q3 (7) | 0.24 | 9.09 | -67.57 | 41.50 | -12.65 | 1040.11 | 382.37 | -9.59 | 209.11 | 2.19 | 14.06 | -91.25 | 368.13 | 107.09 | 149.63 | 16.44 | -93.35 | 1215.2 |
| 20Q2 (6) | 0.22 | 10.0 | -60.71 | 47.51 | -11.05 | 2926.11 | 422.92 | -8.13 | 158.54 | 1.92 | 12.94 | -96.68 | 177.76 | 19.57 | -36.26 | 247.08 | -21.16 | 529.48 |
| 20Q1 (5) | 0.20 | -44.44 | -67.21 | 53.41 | 300.07 | 2934.66 | 460.37 | 80.61 | 208.19 | 1.70 | -75.07 | -96.72 | 148.67 | 32.43 | -33.72 | 313.41 | 109.71 | 1454.99 |
| 19Q4 (4) | 0.36 | -51.35 | 0.0 | 13.35 | 266.76 | 0.0 | 254.90 | 106.06 | 0.0 | 6.82 | -72.74 | 0.0 | 112.26 | -23.88 | 0.0 | 149.45 | 11856.0 | 0.0 |
| 19Q3 (3) | 0.74 | 32.14 | 0.0 | 3.64 | 131.85 | 0.0 | 123.70 | -24.38 | 0.0 | 25.02 | -56.71 | 0.0 | 147.47 | -47.12 | 0.0 | 1.25 | 102.17 | 0.0 |
| 19Q2 (2) | 0.56 | -8.2 | 0.0 | 1.57 | -10.8 | 0.0 | 163.58 | 9.51 | 0.0 | 57.79 | 11.54 | 0.0 | 278.90 | 24.33 | 0.0 | -57.53 | -148.72 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 1.76 | 0.0 | 0.0 | 149.38 | 0.0 | 0.0 | 51.81 | 0.0 | 0.0 | 224.32 | 0.0 | 0.0 | -23.13 | 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) | 2.46 | 156.25 | 0.00 | 0 | 148.47 | -60.91 | 0.00 | 0 | 0.93 | -80.3 | 147.54 | -60.67 |
| 2022 (9) | 0.96 | 4.35 | 0.00 | 0 | 379.86 | -4.67 | 0.00 | 0 | 4.72 | -49.63 | 375.14 | -3.59 |
| 2021 (8) | 0.92 | 2.22 | 0.00 | 0 | 398.47 | -2.08 | 0.00 | 0 | 9.37 | -93.3 | 389.09 | 44.75 |
| 2020 (7) | 0.90 | -48.86 | 208.33 | 1448.92 | 406.92 | 95.95 | 1.75 | -93.55 | 139.87 | -13.29 | 268.81 | 265.73 |
| 2019 (6) | 1.76 | 40.8 | 13.45 | 241.37 | 207.66 | -29.0 | 27.14 | -70.68 | 161.30 | -58.47 | 73.50 | 0 |
| 2018 (5) | 1.25 | -69.29 | 3.94 | -42.57 | 292.49 | 226.08 | 92.55 | 73.84 | 388.39 | 271.81 | -3.35 | 0 |
| 2017 (4) | 4.07 | 1.24 | 6.86 | 77.26 | 89.70 | -1.22 | 53.24 | -43.54 | 104.46 | -15.7 | 38.49 | -37.1 |
| 2016 (3) | 4.02 | 6.63 | 3.87 | -16.95 | 90.81 | -6.11 | 94.29 | 20.39 | 123.91 | 38.74 | 61.19 | -28.62 |
| 2015 (2) | 3.77 | -34.32 | 4.66 | -32.66 | 96.72 | 52.12 | 78.32 | 48.53 | 89.31 | 89.14 | 85.73 | 24.08 |
| 2014 (1) | 5.74 | -3.2 | 6.92 | -2.4 | 63.58 | 3.31 | 52.73 | 2.47 | 47.22 | -1.09 | 69.09 | 5.89 |
