- 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) | 4.93 | -28.13 | 122.07 | 0.13 | -13.33 | -84.34 | 18.44 | 39.06 | -54.99 | 698.97 | 12.47 | 540.49 | 84.22 | 132.97 | 15.88 | 633.19 | 5.78 | 717.86 |
| 23Q3 (19) | 6.86 | 42.32 | 234.63 | 0.15 | -51.61 | -83.87 | 13.26 | -29.77 | -70.09 | 621.48 | 113.24 | 534.68 | 36.15 | -3.6 | -47.98 | 598.59 | 119.4 | 722.58 |
| 23Q2 (18) | 4.82 | 136.27 | 40.94 | 0.31 | 0.0 | -45.61 | 18.88 | -57.68 | -29.08 | 291.45 | -0.21 | 83.43 | 37.50 | -38.0 | 23.48 | 272.83 | -1.22 | 75.87 |
| 23Q1 (17) | 2.04 | -8.11 | -68.37 | 0.31 | -62.65 | -18.42 | 44.61 | 8.88 | 216.16 | 292.07 | 167.63 | 22.63 | 60.48 | -16.79 | -43.81 | 276.20 | 256.76 | 90.93 |
| 22Q4 (16) | 2.22 | 8.29 | 89.74 | 0.83 | -10.75 | 295.24 | 40.97 | -7.6 | -47.1 | 109.13 | 11.45 | -74.31 | 72.68 | 4.59 | -60.25 | 77.42 | 6.39 | -75.76 |
| 22Q3 (15) | 2.05 | -40.06 | -47.16 | 0.93 | 63.16 | 40.91 | 44.34 | 66.57 | 89.0 | 97.92 | -38.37 | -29.31 | 69.49 | 128.81 | 189.06 | 72.77 | -53.09 | -47.25 |
| 22Q2 (14) | 3.42 | -46.98 | -48.26 | 0.57 | 50.0 | 111.11 | 26.62 | 88.66 | 93.46 | 158.89 | -33.29 | -52.47 | 30.37 | -71.78 | -70.0 | 155.13 | 7.24 | -37.15 |
| 22Q1 (13) | 6.45 | 451.28 | 551.52 | 0.38 | 80.95 | 216.67 | 14.11 | -81.78 | -84.6 | 238.17 | -43.93 | -69.36 | 107.63 | -41.14 | -56.37 | 144.66 | -54.7 | -76.76 |
| 21Q4 (12) | 1.17 | -69.85 | -65.69 | 0.21 | -68.18 | -32.26 | 77.45 | 230.14 | 190.29 | 424.77 | 206.63 | 46.21 | 182.85 | 660.61 | -64.65 | 319.37 | 131.53 | 259.61 |
| 21Q3 (11) | 3.88 | -41.3 | 65.11 | 0.66 | 144.44 | 560.0 | 23.46 | 70.49 | -39.44 | 138.53 | -58.56 | -84.68 | 24.04 | -76.25 | -98.42 | 137.94 | -44.11 | 123.82 |
| 21Q2 (10) | 6.61 | 567.68 | 277.71 | 0.27 | 125.0 | 237.5 | 13.76 | -84.98 | -73.58 | 334.30 | -57.0 | -70.16 | 101.24 | -58.96 | -93.1 | 246.82 | -60.34 | 183.51 |
| 21Q1 (9) | 0.99 | -70.97 | 182.86 | 0.12 | -61.29 | 140.0 | 91.63 | 243.44 | -64.26 | 777.42 | 167.6 | -54.56 | 246.69 | -52.31 | -94.72 | 622.36 | 411.02 | 123.01 |
| 20Q4 (8) | 3.41 | 45.11 | 114.47 | 0.31 | 210.0 | 0.0 | 26.68 | -31.13 | -53.35 | 290.52 | -67.88 | -0.27 | 517.31 | -66.01 | -73.83 | -200.10 | 65.44 | 87.71 |
| 20Q3 (7) | 2.35 | 34.29 | 20.51 | 0.10 | 25.0 | -56.52 | 38.74 | -25.61 | -16.78 | 904.41 | -19.28 | 126.04 | 1522.14 | 3.68 | -51.63 | -578.98 | -95.91 | 78.56 |
| 20Q2 (6) | 1.75 | 400.0 | -88.68 | 0.08 | 60.0 | -57.89 | 52.08 | -79.69 | 784.21 | 1120.47 | -34.51 | 129.28 | 1468.10 | -68.58 | 2938.29 | -295.54 | 89.07 | -166.23 |
| 20Q1 (5) | 0.35 | -77.99 | 0 | 0.05 | -83.87 | 0 | 256.40 | 348.33 | 0 | 1710.83 | 487.29 | 0 | 4671.90 | 136.31 | 0 | -2704.68 | -66.08 | 0 |
| 19Q4 (4) | 1.59 | -18.46 | 0.0 | 0.31 | 34.78 | 0.0 | 57.19 | 22.86 | 0.0 | 291.31 | -27.19 | 0.0 | 1977.00 | -37.17 | 0.0 | -1628.51 | 39.69 | 0.0 |
| 19Q3 (3) | 1.95 | -87.39 | 0.0 | 0.23 | 21.05 | 0.0 | 46.55 | 690.32 | 0.0 | 400.11 | -18.13 | 0.0 | 3146.69 | 6412.19 | 0.0 | -2700.03 | -705.04 | 0.0 |
| 19Q2 (2) | 15.46 | 0 | 0.0 | 0.19 | 0 | 0.0 | 5.89 | 0 | 0.0 | 488.70 | 0 | 0.0 | 48.32 | 0 | 0.0 | 446.26 | 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) | 8.51 | -49.13 | 0.78 | -70.68 | 42.91 | 96.65 | 470.02 | 242.51 | 84.96 | 65.74 | 427.96 | 297.03 |
| 2022 (9) | 16.73 | 70.89 | 2.66 | 121.67 | 21.82 | -41.47 | 137.23 | -54.94 | 51.26 | -66.02 | 107.79 | -43.56 |
| 2021 (8) | 9.79 | 168.96 | 1.20 | 103.39 | 37.28 | -62.84 | 304.58 | -50.41 | 150.86 | -83.04 | 190.99 | 0 |
| 2020 (7) | 3.64 | -56.14 | 0.59 | -29.76 | 100.31 | 128.24 | 614.18 | 41.98 | 889.27 | -27.51 | -174.78 | 0 |
| 2019 (6) | 8.30 | 106.47 | 0.84 | 0 | 43.95 | -51.54 | 432.59 | 0 | 1226.75 | 13190.9 | -750.21 | 0 |
| 2018 (5) | 4.02 | -45.23 | 0.00 | 0 | 90.70 | 82.38 | 0.00 | 0 | 9.23 | 57.78 | 81.48 | 85.73 |
| 2017 (4) | 7.34 | 66.06 | 0.00 | 0 | 49.73 | -39.78 | 0.00 | 0 | 5.85 | -94.36 | 43.87 | 0 |
| 2016 (3) | 4.42 | 74.7 | 0.00 | 0 | 82.58 | -42.83 | 0.00 | 0 | 103.67 | -84.29 | -21.08 | 0 |
| 2015 (2) | 2.53 | 0 | 0.00 | 0 | 144.45 | 0 | 0.00 | 0 | 659.74 | 0 | -515.30 | 0 |
