- 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) | 2.04 | -12.07 | -40.0 | 0.00 | 0 | 0 | 44.55 | 13.47 | 66.54 | 0.00 | 0 | 0 | 56.40 | 45.85 | 31.13 | -11.85 | -2108.47 | 27.12 |
| 23Q3 (19) | 2.32 | 17.77 | 4.04 | 0.00 | 0 | 0 | 39.26 | -14.87 | -3.61 | 0.00 | 0 | 0 | 38.67 | -18.81 | -2.45 | 0.59 | 139.07 | -45.87 |
| 23Q2 (18) | 1.97 | 66.95 | 121.35 | 0.00 | 0 | 0 | 46.12 | -39.94 | -55.09 | 0.00 | 0 | 0 | 47.63 | -62.45 | -39.71 | -1.51 | 96.98 | -106.37 |
| 23Q1 (17) | 1.18 | -65.29 | 14.56 | 0.00 | 0 | 0 | 76.79 | 187.07 | -12.92 | 0.00 | 0 | 0 | 126.85 | 194.93 | 40.37 | -50.05 | -207.81 | -2185.39 |
| 22Q4 (16) | 3.40 | 52.47 | -2.3 | 0.00 | 0 | 0 | 26.75 | -34.32 | 2.33 | 0.00 | 0 | 0 | 43.01 | 8.5 | 51.02 | -16.26 | -1591.74 | -594.87 |
| 22Q3 (15) | 2.23 | 150.56 | 118.63 | 0.00 | 0 | 0 | 40.73 | -60.34 | -54.38 | 0.00 | 0 | 0 | 39.64 | -49.82 | 17.8 | 1.09 | -95.4 | -98.04 |
| 22Q2 (14) | 0.89 | -13.59 | 50.85 | 0.00 | 0 | 0 | 102.69 | 16.45 | -33.35 | 0.00 | 0 | 0 | 79.00 | -12.58 | 16.85 | 23.70 | 1182.19 | -72.59 |
| 22Q1 (13) | 1.03 | -70.4 | -20.77 | 0.00 | 0 | 0 | 88.18 | 237.34 | 26.44 | 0.00 | 0 | 0 | 90.37 | 217.31 | 23.42 | -2.19 | 6.41 | 37.07 |
| 21Q4 (12) | 3.48 | 241.18 | 55.36 | 0.00 | 0 | 0 | 26.14 | -70.72 | -35.63 | 0.00 | 0 | 0 | 28.48 | -15.36 | -21.61 | -2.34 | -104.21 | -154.67 |
| 21Q3 (11) | 1.02 | 72.88 | -63.7 | 0.00 | 0 | 0 | 89.29 | -42.05 | 175.42 | 0.00 | 0 | 0 | 33.65 | -50.23 | 100.42 | 55.64 | -35.65 | 255.98 |
| 21Q2 (10) | 0.59 | -54.62 | 15.69 | 0.00 | 0 | 0 | 154.08 | 120.93 | -14.41 | 0.00 | 0 | 0 | 67.61 | -7.66 | 0.31 | 86.47 | 2584.77 | -23.23 |
| 21Q1 (9) | 1.30 | -41.96 | 120.34 | 0.00 | 0 | 0 | 69.74 | 71.73 | -55.11 | 0.00 | 0 | 0 | 73.22 | 101.54 | -32.19 | -3.48 | -181.31 | -107.34 |
| 20Q4 (8) | 2.24 | -20.28 | -7.82 | 0.00 | 0 | 0 | 40.61 | 25.26 | 8.32 | 0.00 | 0 | 0 | 36.33 | 116.38 | 5.55 | 4.28 | -72.62 | 39.87 |
| 20Q3 (7) | 2.81 | 450.98 | 43.37 | 0.00 | 0 | 0 | 32.42 | -81.99 | -30.19 | 0.00 | 0 | 0 | 16.79 | -75.09 | -59.49 | 15.63 | -86.12 | 212.6 |
| 20Q2 (6) | 0.51 | -13.56 | -66.0 | 0.00 | 0 | 0 | 180.03 | 15.88 | 197.47 | 0.00 | 0 | 0 | 67.40 | -37.58 | -22.83 | 112.64 | 137.69 | 519.99 |
| 20Q1 (5) | 0.59 | -75.72 | -45.37 | 0.00 | 0 | 0 | 155.36 | 314.4 | 84.86 | 0.00 | 0 | 0 | 107.98 | 213.71 | 13.53 | 47.39 | 1448.69 | 528.48 |
| 19Q4 (4) | 2.43 | 23.98 | 0.0 | 0.00 | 0 | 0.0 | 37.49 | -19.27 | 0.0 | 0.00 | 0 | 0.0 | 34.42 | -16.96 | 0.0 | 3.06 | -38.8 | 0.0 |
| 19Q3 (3) | 1.96 | 30.67 | 0.0 | 0.00 | 0 | 0.0 | 46.44 | -23.27 | 0.0 | 0.00 | 0 | 0.0 | 41.45 | -52.54 | 0.0 | 5.00 | 118.64 | 0.0 |
| 19Q2 (2) | 1.50 | 38.89 | 0.0 | 0.00 | 0 | 0.0 | 60.52 | -27.99 | 0.0 | 0.00 | 0 | 0.0 | 87.34 | -8.17 | 0.0 | -26.82 | -142.5 | 0.0 |
| 19Q1 (1) | 1.08 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 84.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 95.11 | 0.0 | 0.0 | -11.06 | 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) | 9.80 | 70.43 | 0.00 | 0 | 37.26 | -41.31 | 0.00 | 0 | 63.51 | -34.75 | -26.25 | 0 |
| 2022 (9) | 5.75 | 30.09 | 0.00 | 0 | 63.49 | -23.18 | 0.00 | 0 | 97.34 | 2.72 | -33.85 | 0 |
| 2021 (8) | 4.42 | 33.53 | 0.00 | 0 | 82.65 | -25.13 | 0.00 | 0 | 94.76 | -2.39 | -12.11 | 0 |
| 2020 (7) | 3.31 | -13.35 | 0.00 | 0 | 110.39 | 15.41 | 0.00 | 0 | 97.08 | 18.15 | 13.31 | -1.33 |
| 2019 (6) | 3.82 | -22.67 | 0.00 | 0 | 95.65 | 29.43 | 0.00 | 0 | 82.17 | 30.89 | 13.49 | 21.42 |
| 2018 (5) | 4.94 | 1.44 | 0.00 | 0 | 73.90 | -1.36 | 0.00 | 0 | 62.78 | 4.18 | 11.11 | -24.22 |
| 2017 (4) | 4.87 | 8.71 | 0.00 | 0 | 74.92 | -8.06 | 0.00 | 0 | 60.26 | -20.42 | 14.66 | 154.07 |
| 2016 (3) | 4.48 | 4.43 | 0.00 | 0 | 81.49 | -4.16 | 0.00 | 0 | 75.72 | -14.0 | 5.77 | 0 |
| 2015 (2) | 4.29 | 0 | 0.00 | 0 | 85.03 | 0 | 0.00 | 0 | 88.05 | 0 | -3.02 | 0 |
