- 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) | 0.39 | -37.1 | -33.9 | 0.00 | 0 | 0 | 231.28 | 57.03 | 48.71 | 0.00 | 0 | 0 | 231.63 | 63.42 | 35.73 | -0.35 | -106.33 | 97.69 |
| 23Q3 (19) | 0.62 | 8.77 | 21.57 | 0.00 | 0 | 0 | 147.28 | -7.47 | -17.76 | 0.00 | 0 | 0 | 141.74 | -5.1 | -30.15 | 5.53 | -43.63 | 123.2 |
| 23Q2 (18) | 0.57 | 1.79 | -6.56 | 0.00 | 0 | 0 | 159.17 | -2.42 | 6.11 | 0.00 | 0 | 0 | 149.36 | -18.18 | -51.03 | 9.81 | 150.51 | 106.33 |
| 23Q1 (17) | 0.56 | -5.08 | 75.0 | 0.00 | 0 | 0 | 163.12 | 4.89 | -43.45 | 0.00 | 0 | 0 | 182.54 | 6.96 | -66.81 | -19.42 | -28.27 | 92.58 |
| 22Q4 (16) | 0.59 | 15.69 | 293.33 | 0.00 | 0 | 0 | 155.52 | -13.16 | -73.55 | 0.00 | 0 | 0 | 170.66 | -15.9 | -82.58 | -15.14 | 36.49 | 96.14 |
| 22Q3 (15) | 0.51 | -16.39 | 96.15 | 0.00 | 0 | 0 | 179.09 | 19.39 | -49.66 | 0.00 | 0 | 0 | 202.93 | -33.47 | -58.02 | -23.84 | 84.62 | 81.32 |
| 22Q2 (14) | 0.61 | 90.62 | 38.64 | 0.00 | 0 | 0 | 150.01 | -47.99 | -27.11 | 0.00 | 0 | 0 | 305.02 | -44.54 | -3.8 | -155.02 | 40.73 | -39.31 |
| 22Q1 (13) | 0.32 | 113.33 | -56.76 | 0.00 | 0 | 0 | 288.43 | -50.94 | 135.07 | 0.00 | 0 | 0 | 549.99 | -43.86 | 203.85 | -261.56 | 33.24 | -348.57 |
| 21Q4 (12) | 0.15 | -42.31 | -85.29 | 0.00 | 0 | 0 | 587.91 | 65.25 | 559.24 | 0.00 | 0 | 0 | 979.72 | 102.67 | 794.15 | -391.81 | -206.96 | -1820.64 |
| 21Q3 (11) | 0.26 | -40.91 | -69.41 | 0.00 | 0 | 0 | 355.76 | 72.88 | 231.16 | 0.00 | 0 | 0 | 483.40 | 52.46 | 255.6 | -127.64 | -14.7 | -347.7 |
| 21Q2 (10) | 0.44 | -40.54 | -36.23 | 0.00 | 0 | 0 | 205.79 | 67.72 | 55.91 | 0.00 | 0 | 0 | 317.07 | 75.17 | 59.18 | -111.28 | -90.84 | -65.6 |
| 21Q1 (9) | 0.74 | -27.45 | 27.59 | 0.00 | 0 | 0 | 122.70 | 37.59 | -22.1 | 0.00 | 0 | 0 | 181.01 | 65.2 | -27.15 | -58.31 | -185.83 | 35.91 |
| 20Q4 (8) | 1.02 | 20.0 | 5.15 | 0.00 | 0 | 0 | 89.18 | -16.99 | -5.24 | 0.00 | 0 | 0 | 109.57 | -19.4 | -24.52 | -20.40 | 28.45 | 60.04 |
| 20Q3 (7) | 0.85 | 23.19 | -16.67 | 0.00 | 0 | 0 | 107.43 | -18.61 | 20.8 | 0.00 | 0 | 0 | 135.94 | -31.75 | 15.16 | -28.51 | 57.57 | 2.06 |
| 20Q2 (6) | 0.69 | 18.97 | -33.65 | 0.00 | 0 | 0 | 131.99 | -16.2 | 50.97 | 0.00 | 0 | 0 | 199.19 | -19.84 | 47.6 | -67.20 | 26.14 | -41.41 |
| 20Q1 (5) | 0.58 | -40.21 | -75.53 | 0.00 | 0 | 0 | 157.50 | 67.36 | 311.01 | 0.00 | 0 | 0 | 248.48 | 71.18 | 300.26 | -90.98 | -78.22 | -283.07 |
| 19Q4 (4) | 0.97 | -4.9 | 0.0 | 0.00 | 0 | 0.0 | 94.11 | 5.82 | 0.0 | 0.00 | 0 | 0.0 | 145.16 | 22.98 | 0.0 | -51.05 | -75.37 | 0.0 |
| 19Q3 (3) | 1.02 | -1.92 | 0.0 | 0.00 | 0 | 0.0 | 88.93 | 1.72 | 0.0 | 0.00 | 0 | 0.0 | 118.04 | -12.53 | 0.0 | -29.11 | 38.74 | 0.0 |
| 19Q2 (2) | 1.04 | -56.12 | 0.0 | 0.00 | 0 | 0.0 | 87.43 | 128.16 | 0.0 | 0.00 | 0 | 0.0 | 134.95 | 117.38 | 0.0 | -47.52 | -100.08 | 0.0 |
| 19Q1 (1) | 2.37 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 38.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 62.08 | 0.0 | 0.0 | -23.75 | 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) | 2.26 | 88.33 | 0.00 | 0 | 161.20 | -46.92 | 0.00 | 0 | 174.17 | -57.72 | -12.97 | 0 |
| 2022 (9) | 1.20 | -22.08 | 0.00 | 0 | 303.69 | 28.08 | 0.00 | 0 | 411.97 | 37.85 | -108.27 | 0 |
| 2021 (8) | 1.54 | -49.51 | 0.00 | 0 | 237.11 | 97.87 | 0.00 | 0 | 298.86 | 83.76 | -61.75 | 0 |
| 2020 (7) | 3.05 | -50.16 | 0.00 | 0 | 119.83 | 100.85 | 0.00 | 0 | 162.64 | 60.51 | -42.81 | 0 |
| 2019 (6) | 6.12 | 54.16 | 0.00 | 0 | 59.66 | -35.17 | 0.00 | 0 | 101.33 | 10.94 | -41.67 | 0 |
| 2018 (5) | 3.97 | 200.76 | 0.00 | 0 | 92.02 | -66.7 | 0.00 | 0 | 91.34 | 16.92 | 0.68 | -99.66 |
| 2017 (4) | 1.32 | -5.04 | 0.00 | 0 | 276.30 | 5.33 | 0.00 | 0 | 78.12 | 109.44 | 198.18 | -11.93 |
| 2016 (3) | 1.39 | -38.5 | 0.00 | 0 | 262.33 | 62.09 | 0.00 | 0 | 37.30 | 57.25 | 225.03 | 62.91 |
| 2015 (2) | 2.26 | -15.99 | 0.00 | 0 | 161.84 | 19.41 | 0.00 | 0 | 23.72 | -26.97 | 138.13 | 34.04 |
| 2014 (1) | 2.69 | -6.27 | 0.00 | 0 | 135.53 | 6.49 | 0.00 | 0 | 32.48 | -47.32 | 103.05 | 57.06 |
