- 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) | 6.51 | -25.85 | -24.39 | 0.00 | 0 | 0 | 13.98 | 34.81 | 32.26 | 0.00 | 0 | 0 | 20.88 | 27.78 | 45.0 | -6.90 | -15.58 | -80.16 |
| 23Q3 (19) | 8.78 | -33.28 | -1.24 | 0.00 | 0 | 0 | 10.37 | 49.86 | 1.27 | 0.00 | 0 | 0 | 16.34 | 12.15 | 27.96 | -5.97 | 22.06 | -135.97 |
| 23Q2 (18) | 13.16 | 28.14 | 82.52 | 0.00 | 0 | 0 | 6.92 | -21.9 | -45.17 | 0.00 | 0 | 0 | 14.57 | 1.25 | 22.13 | -7.66 | -38.52 | -1210.14 |
| 23Q1 (17) | 10.27 | 19.28 | 48.84 | 0.00 | 0 | 0 | 8.86 | -16.18 | -32.83 | 0.00 | 0 | 0 | 14.39 | -0.07 | 16.61 | -5.53 | -44.39 | -743.02 |
| 22Q4 (16) | 8.61 | -3.15 | 30.65 | 0.00 | 0 | 0 | 10.57 | 3.22 | -23.52 | 0.00 | 0 | 0 | 14.40 | 12.76 | -4.38 | -3.83 | -51.38 | -208.87 |
| 22Q3 (15) | 8.89 | 23.3 | 49.16 | 0.00 | 0 | 0 | 10.24 | -18.86 | -32.94 | 0.00 | 0 | 0 | 12.77 | 7.04 | -21.12 | -2.53 | -466.67 | -175.0 |
| 22Q2 (14) | 7.21 | 4.49 | -14.57 | 0.00 | 0 | 0 | 12.62 | -4.32 | 17.07 | 0.00 | 0 | 0 | 11.93 | -3.32 | -17.72 | 0.69 | -19.77 | 118.6 |
| 22Q1 (13) | 6.90 | 4.7 | 10.4 | 0.00 | 0 | 0 | 13.19 | -4.56 | -9.35 | 0.00 | 0 | 0 | 12.34 | -18.06 | -10.71 | 0.86 | 169.35 | 17.81 |
| 21Q4 (12) | 6.59 | 10.57 | -1.49 | 0.00 | 0 | 0 | 13.82 | -9.5 | 1.54 | 0.00 | 0 | 0 | 15.06 | -6.98 | -3.59 | -1.24 | -34.78 | 38.31 |
| 21Q3 (11) | 5.96 | -29.38 | -46.59 | 0.00 | 0 | 0 | 15.27 | 41.65 | 87.13 | 0.00 | 0 | 0 | 16.19 | 11.66 | 4.05 | -0.92 | 75.2 | 87.57 |
| 21Q2 (10) | 8.44 | 35.04 | 198.23 | 0.00 | 0 | 0 | 10.78 | -25.91 | -66.48 | 0.00 | 0 | 0 | 14.50 | 4.92 | -8.34 | -3.71 | -608.22 | -122.71 |
| 21Q1 (9) | 6.25 | -6.58 | 109.73 | 0.00 | 0 | 0 | 14.55 | 6.91 | -52.34 | 0.00 | 0 | 0 | 13.82 | -11.52 | -17.39 | 0.73 | 136.32 | -94.71 |
| 20Q4 (8) | 6.69 | -40.05 | 72.87 | 0.00 | 0 | 0 | 13.61 | 66.79 | -42.13 | 0.00 | 0 | 0 | 15.62 | 0.39 | -25.8 | -2.01 | 72.84 | -181.38 |
| 20Q3 (7) | 11.16 | 294.35 | 182.53 | 0.00 | 0 | 0 | 8.16 | -74.63 | -64.6 | 0.00 | 0 | 0 | 15.56 | -1.64 | -19.54 | -7.40 | -145.29 | -299.46 |
| 20Q2 (6) | 2.83 | -5.03 | -26.49 | 0.00 | 0 | 0 | 32.16 | 5.34 | 36.16 | 0.00 | 0 | 0 | 15.82 | -5.44 | -5.55 | 16.34 | 18.41 | 137.85 |
| 20Q1 (5) | 2.98 | -23.0 | -12.87 | 0.00 | 0 | 0 | 30.53 | 29.8 | 14.9 | 0.00 | 0 | 0 | 16.73 | -20.52 | -11.15 | 13.80 | 458.7 | 78.29 |
| 19Q4 (4) | 3.87 | -2.03 | 0.0 | 0.00 | 0 | 0.0 | 23.52 | 2.04 | 0.0 | 0.00 | 0 | 0.0 | 21.05 | 8.84 | 0.0 | 2.47 | -33.42 | 0.0 |
| 19Q3 (3) | 3.95 | 2.6 | 0.0 | 0.00 | 0 | 0.0 | 23.05 | -2.41 | 0.0 | 0.00 | 0 | 0.0 | 19.34 | 15.46 | 0.0 | 3.71 | -46.0 | 0.0 |
| 19Q2 (2) | 3.85 | 12.57 | 0.0 | 0.00 | 0 | 0.0 | 23.62 | -11.1 | 0.0 | 0.00 | 0 | 0.0 | 16.75 | -11.05 | 0.0 | 6.87 | -11.24 | 0.0 |
| 19Q1 (1) | 3.42 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 26.57 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 18.83 | 0.0 | 0.0 | 7.74 | 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) | 25.98 | -9.51 | 0.00 | 0 | 14.05 | 10.46 | 0.00 | 0 | 19.61 | 38.39 | -5.56 | 0 |
| 2022 (9) | 28.71 | 40.67 | 0.00 | 0 | 12.72 | -28.86 | 0.00 | 0 | 14.17 | -1.05 | -1.46 | 0 |
| 2021 (8) | 20.41 | 140.68 | 0.00 | 0 | 17.88 | -58.48 | 0.00 | 0 | 14.32 | -27.64 | 3.56 | -84.69 |
| 2020 (7) | 8.48 | -40.91 | 0.00 | 0 | 43.06 | 69.26 | 0.00 | 0 | 19.79 | -5.54 | 23.26 | 418.04 |
| 2019 (6) | 14.35 | 7.49 | 0.00 | 0 | 25.44 | -6.95 | 0.00 | 0 | 20.95 | -5.03 | 4.49 | -14.96 |
| 2018 (5) | 13.35 | -3.4 | 0.00 | 0 | 27.34 | 3.52 | 0.00 | 0 | 22.06 | 29.01 | 5.28 | -43.29 |
| 2017 (4) | 13.82 | 9.6 | 0.00 | 0 | 26.41 | -8.74 | 0.00 | 0 | 17.10 | 38.69 | 9.31 | -43.95 |
| 2016 (3) | 12.61 | 18.96 | 0.00 | 0 | 28.94 | -15.95 | 0.00 | 0 | 12.33 | 10.19 | 16.61 | -28.53 |
| 2015 (2) | 10.60 | 86.95 | 0.00 | 0 | 34.43 | -46.51 | 0.00 | 0 | 11.19 | -85.59 | 23.24 | -48.69 |
| 2014 (1) | 5.67 | -66.98 | 6.23 | -68.33 | 64.37 | 202.78 | 58.56 | 215.52 | 77.63 | 50.97 | 45.29 | 0 |
