- 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) | 1.50 | -10.18 | -16.67 | 0.00 | 0 | 0 | 60.72 | 11.49 | 20.07 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (19) | 1.67 | 2.45 | 10.6 | 0.00 | 0 | 0 | 54.46 | -2.42 | -9.4 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q2 (18) | 1.63 | 44.25 | 21.64 | 0.00 | 0 | 0 | 55.81 | -30.58 | -17.68 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q1 (17) | 1.13 | -37.22 | 26.97 | 0.00 | 0 | 0 | 80.40 | 58.99 | -21.4 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (16) | 1.80 | 19.21 | 37.4 | 0.00 | 0 | 0 | 50.57 | -15.87 | -27.06 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (15) | 1.51 | 12.69 | 33.63 | 0.00 | 0 | 0 | 60.11 | -11.34 | -25.46 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q2 (14) | 1.34 | 50.56 | -3.6 | 0.00 | 0 | 0 | 67.80 | -33.72 | 3.69 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q1 (13) | 0.89 | -32.06 | -15.24 | 0.00 | 0 | 0 | 102.29 | 47.54 | 17.49 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q4 (12) | 1.31 | 15.93 | -3.68 | 0.00 | 0 | 0 | 69.33 | -14.03 | 3.79 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q3 (11) | 1.13 | -18.71 | -22.07 | 0.00 | 0 | 0 | 80.64 | 23.32 | 28.12 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q2 (10) | 1.39 | 32.38 | 33.65 | 0.00 | 0 | 0 | 65.39 | -24.89 | -25.57 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (9) | 1.05 | -22.79 | 7.14 | 0.00 | 0 | 0 | 87.06 | 30.33 | -6.58 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (8) | 1.36 | -6.21 | -6.85 | 0.00 | 0 | 0 | 66.80 | 6.13 | 6.98 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (7) | 1.45 | 39.42 | -2.03 | 0.00 | 0 | 0 | 62.94 | -28.36 | 2.39 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q2 (6) | 1.04 | 6.12 | 8.33 | 0.00 | 0 | 0 | 87.86 | -5.72 | -7.52 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q1 (5) | 0.98 | -32.88 | 16.67 | 0.00 | 0 | 0 | 93.19 | 49.25 | -14.05 | 0.00 | 0 | 0 | 0.00 | 0 | 0 | 0.00 | 0 | 0 |
| 19Q4 (4) | 1.46 | -1.35 | 0.0 | 0.00 | 0 | 0.0 | 62.44 | 1.58 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q3 (3) | 1.48 | 54.17 | 0.0 | 0.00 | 0 | 0.0 | 61.47 | -35.29 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q2 (2) | 0.96 | 14.29 | 0.0 | 0.00 | 0 | 0.0 | 95.00 | -12.38 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q1 (1) | 0.84 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 108.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 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) | 4.61 | 9.24 | 0.00 | 0 | 79.12 | -8.48 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2022 (9) | 4.22 | 19.55 | 0.00 | 0 | 86.45 | -16.45 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2021 (8) | 3.53 | -21.9 | 0.00 | 0 | 103.47 | 28.18 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2020 (7) | 4.52 | 6.35 | 0.00 | 0 | 80.72 | -6.11 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2019 (6) | 4.25 | 16.12 | 0.00 | 0 | 85.97 | -13.75 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2018 (5) | 3.66 | -1.61 | 0.00 | 0 | 99.67 | 1.63 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2017 (4) | 3.72 | -3.12 | 0.00 | 0 | 98.07 | 3.06 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2016 (3) | 3.84 | 4.07 | 0.00 | 0 | 95.16 | -3.74 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2015 (2) | 3.69 | 0 | 0.00 | 0 | 98.86 | 0 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
