- 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) | 2.66 | 17.18 | 2.7 | 0.00 | -100.0 | -100.0 | 34.25 | -14.37 | -2.64 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 2.27 | 10.19 | -13.03 | 0.21 | -54.35 | 50.0 | 40.00 | -9.56 | 14.71 | 439.41 | 121.62 | -33.5 | 6.24 | -70.83 | -87.21 | 473.18 | 114.0 | -26.85 |
| 23Q2 (18) | 2.06 | -20.46 | -6.36 | 0.46 | 557.14 | 557.14 | 44.23 | 26.08 | 7.09 | 198.27 | -84.96 | -83.74 | 21.39 | -83.03 | -87.32 | 221.11 | -81.99 | -79.74 |
| 23Q1 (17) | 2.59 | 0.0 | 23.92 | 0.07 | 0.0 | -75.0 | 35.08 | -0.28 | -19.45 | 1318.63 | 4.75 | 300.45 | 126.07 | 149.35 | -71.8 | 1227.65 | -1.27 | 1752.73 |
| 22Q4 (16) | 2.59 | -0.77 | 5.71 | 0.07 | -50.0 | -86.27 | 35.18 | 0.89 | -5.1 | 1258.83 | 90.51 | 599.74 | 50.56 | 3.63 | -77.77 | 1243.46 | 92.24 | 11999.14 |
| 22Q3 (15) | 2.61 | 18.64 | 19.18 | 0.14 | 100.0 | -17.65 | 34.87 | -15.57 | -15.92 | 660.76 | -45.8 | 23.36 | 48.79 | -71.08 | -16.33 | 646.84 | -40.74 | 24.69 |
| 22Q2 (14) | 2.20 | 5.26 | 1.38 | 0.07 | -75.0 | -58.82 | 41.30 | -5.17 | -1.67 | 1219.02 | 270.2 | 124.96 | 168.73 | -62.26 | 861.42 | 1091.59 | 1569.56 | 92.75 |
| 22Q1 (13) | 2.09 | -14.69 | 33.97 | 0.28 | -45.1 | 12.0 | 43.55 | 17.48 | -25.34 | 329.29 | 83.04 | -10.04 | 447.12 | 96.6 | 1358.79 | -74.28 | -610.81 | -118.87 |
| 21Q4 (12) | 2.45 | 11.87 | -26.43 | 0.51 | 200.0 | 240.0 | 37.07 | -10.61 | 35.74 | 179.90 | -66.41 | -70.78 | 227.43 | 290.04 | 387.84 | -10.45 | -102.01 | -101.75 |
| 21Q3 (11) | 2.19 | 0.92 | 20.33 | 0.17 | 0.0 | -43.33 | 41.47 | -1.26 | -17.13 | 535.62 | -1.16 | 77.03 | 58.31 | 232.25 | 411.94 | 518.77 | -8.4 | 52.04 |
| 21Q2 (10) | 2.17 | 39.1 | 18.58 | 0.17 | -32.0 | 112.5 | 42.00 | -28.0 | -15.68 | 541.88 | 48.04 | -54.22 | 17.55 | -42.74 | -69.18 | 566.33 | 43.85 | -51.86 |
| 21Q1 (9) | 1.56 | -53.15 | 18.18 | 0.25 | 66.67 | 257.14 | 58.33 | 113.58 | -15.18 | 366.03 | -40.55 | -73.42 | 30.65 | -34.26 | -38.08 | 393.70 | -33.98 | -71.8 |
| 20Q4 (8) | 3.33 | 82.97 | 141.3 | 0.15 | -50.0 | 150.0 | 27.31 | -45.42 | -58.44 | 615.65 | 103.48 | -59.63 | 46.62 | 309.31 | -85.75 | 596.34 | 74.78 | -52.81 |
| 20Q3 (7) | 1.82 | -0.55 | 11.66 | 0.30 | 275.0 | 66.67 | 50.04 | 0.46 | -10.29 | 302.56 | -74.44 | -39.51 | 11.39 | -80.0 | -91.18 | 341.20 | -71.0 | -20.06 |
| 20Q2 (6) | 1.83 | 38.64 | -25.31 | 0.08 | 14.29 | 0.0 | 49.81 | -27.57 | 34.11 | 1183.64 | -14.04 | 0.64 | 56.95 | 15.05 | -46.36 | 1176.50 | -15.74 | 6.27 |
| 20Q1 (5) | 1.32 | -4.35 | -13.16 | 0.07 | 16.67 | -75.86 | 68.77 | 4.66 | 14.73 | 1377.01 | -9.71 | 336.23 | 49.50 | -84.87 | -73.54 | 1396.28 | 10.5 | 640.57 |
| 19Q4 (4) | 1.38 | -15.34 | 0.0 | 0.06 | -66.67 | 0.0 | 65.71 | 17.8 | 0.0 | 1525.08 | 204.88 | 0.0 | 327.19 | 153.3 | 0.0 | 1263.60 | 196.05 | 0.0 |
| 19Q3 (3) | 1.63 | -33.47 | 0.0 | 0.18 | 125.0 | 0.0 | 55.78 | 50.19 | 0.0 | 500.22 | -57.47 | 0.0 | 129.17 | 21.66 | 0.0 | 426.82 | -61.45 | 0.0 |
| 19Q2 (2) | 2.45 | 61.18 | 0.0 | 0.08 | -72.41 | 0.0 | 37.14 | -38.04 | 0.0 | 1176.11 | 272.59 | 0.0 | 106.17 | -43.24 | 0.0 | 1107.08 | 487.19 | 0.0 |
| 19Q1 (1) | 1.52 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 59.94 | 0.0 | 0.0 | 315.66 | 0.0 | 0.0 | 187.06 | 0.0 | 0.0 | 188.54 | 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) | 6.80 | -3.0 | 0.38 | -13.64 | 53.68 | 3.09 | 963.72 | 15.82 | 0.00 | 0 | 1017.40 | 566.36 |
| 2022 (9) | 7.01 | 14.36 | 0.44 | -53.19 | 52.07 | -12.5 | 832.11 | 114.01 | 731.50 | 85.06 | 152.68 | 187.75 |
| 2021 (8) | 6.13 | 20.43 | 0.94 | 42.42 | 59.51 | -16.96 | 388.82 | -30.12 | 395.27 | 798.95 | 53.06 | -90.92 |
| 2020 (7) | 5.09 | -11.79 | 0.66 | 1.54 | 71.66 | 13.31 | 556.45 | -0.75 | 43.97 | -82.62 | 584.14 | 57.53 |
| 2019 (6) | 5.77 | -3.83 | 0.65 | 54.76 | 63.24 | 3.94 | 560.63 | -35.13 | 253.05 | -49.75 | 370.82 | -12.01 |
| 2018 (5) | 6.00 | 14.5 | 0.42 | -44.74 | 60.84 | -12.67 | 864.24 | 79.06 | 503.63 | 2915.75 | 421.45 | -21.32 |
| 2017 (4) | 5.24 | 40.48 | 0.76 | -11.63 | 69.67 | -28.9 | 482.65 | 14.02 | 16.70 | 93.51 | 535.63 | 4.48 |
| 2016 (3) | 3.73 | -21.31 | 0.86 | 17.81 | 97.99 | 27.24 | 423.31 | -14.87 | 8.63 | -87.79 | 512.66 | 1.81 |
| 2015 (2) | 4.74 | -29.36 | 0.73 | -31.78 | 77.01 | 41.51 | 497.24 | 46.07 | 70.69 | -35.0 | 503.56 | 76.01 |
| 2014 (1) | 6.71 | -41.19 | 1.07 | 118.37 | 54.42 | 70.12 | 340.42 | -54.39 | 108.75 | -19.04 | 286.09 | -55.58 |
