- 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) | 1.67 | -1.18 | 18.44 | 0.00 | 0 | 0 | 54.40 | 1.06 | -15.8 | 0.00 | 0 | 0 | 37.37 | 6.74 | -15.55 | 17.03 | -9.51 | -16.36 |
| 23Q3 (19) | 1.69 | 1.81 | 5.62 | 0.00 | 0 | 0 | 53.83 | -1.7 | -5.56 | 0.00 | 0 | 0 | 35.01 | 5.83 | -12.37 | 18.82 | -13.19 | 10.32 |
| 23Q2 (18) | 1.66 | 14.48 | 7.79 | 0.00 | 0 | 0 | 54.76 | -12.96 | -7.48 | 0.00 | 0 | 0 | 33.08 | -23.27 | -16.34 | 21.68 | 9.49 | 10.33 |
| 23Q1 (17) | 1.45 | 2.84 | -0.68 | 0.00 | 0 | 0 | 62.91 | -2.63 | 0.8 | 0.00 | 0 | 0 | 43.11 | -2.58 | -6.06 | 19.80 | -2.75 | 19.85 |
| 22Q4 (16) | 1.41 | -11.88 | -2.08 | 0.00 | 0 | 0 | 64.61 | 13.35 | 1.99 | 0.00 | 0 | 0 | 44.25 | 10.76 | 11.88 | 20.36 | 19.34 | -14.45 |
| 22Q3 (15) | 1.60 | 3.9 | -8.05 | 0.00 | 0 | 0 | 57.00 | -3.7 | 8.67 | 0.00 | 0 | 0 | 39.95 | 1.04 | 25.87 | 17.06 | -13.18 | -17.62 |
| 22Q2 (14) | 1.54 | 5.48 | -5.52 | 0.00 | 0 | 0 | 59.19 | -5.16 | 5.92 | 0.00 | 0 | 0 | 39.54 | -13.84 | 13.72 | 19.65 | 18.95 | -6.92 |
| 22Q1 (13) | 1.46 | 1.39 | -14.12 | 0.00 | 0 | 0 | 62.41 | -1.48 | 16.63 | 0.00 | 0 | 0 | 45.89 | 16.03 | 34.69 | 16.52 | -30.59 | -15.02 |
| 21Q4 (12) | 1.44 | -17.24 | -18.64 | 0.00 | 0 | 0 | 63.35 | 20.78 | 23.18 | 0.00 | 0 | 0 | 39.55 | 24.61 | 22.41 | 23.80 | 14.92 | 24.41 |
| 21Q3 (11) | 1.74 | 6.75 | 10.83 | 0.00 | 0 | 0 | 52.45 | -6.14 | -9.51 | 0.00 | 0 | 0 | 31.74 | -8.71 | -13.09 | 20.71 | -1.89 | -3.4 |
| 21Q2 (10) | 1.63 | -4.12 | 10.88 | 0.00 | 0 | 0 | 55.88 | 4.43 | -9.84 | 0.00 | 0 | 0 | 34.77 | 2.05 | -5.72 | 21.11 | 8.59 | -15.9 |
| 21Q1 (9) | 1.70 | -3.95 | 27.82 | 0.00 | 0 | 0 | 53.51 | 4.04 | -21.67 | 0.00 | 0 | 0 | 34.07 | 5.45 | -11.99 | 19.44 | 1.62 | -34.32 |
| 20Q4 (8) | 1.77 | 12.74 | 24.65 | 0.00 | 0 | 0 | 51.43 | -11.27 | -19.51 | 0.00 | 0 | 0 | 32.31 | -11.53 | -37.3 | 19.13 | -10.77 | 54.65 |
| 20Q3 (7) | 1.57 | 6.8 | 9.03 | 0.00 | 0 | 0 | 57.96 | -6.49 | -8.26 | 0.00 | 0 | 0 | 36.52 | -0.98 | -30.95 | 21.44 | -14.58 | 108.36 |
| 20Q2 (6) | 1.47 | 10.53 | 1.38 | 0.00 | 0 | 0 | 61.98 | -9.27 | -1.07 | 0.00 | 0 | 0 | 36.88 | -4.73 | -14.81 | 25.10 | -15.2 | 29.65 |
| 20Q1 (5) | 1.33 | -6.34 | 15.65 | 0.00 | 0 | 0 | 68.31 | 6.9 | -13.59 | 0.00 | 0 | 0 | 38.71 | -24.88 | -24.95 | 29.60 | 139.29 | 7.75 |
| 19Q4 (4) | 1.42 | -1.39 | 0.0 | 0.00 | 0 | 0.0 | 63.90 | 1.14 | 0.0 | 0.00 | 0 | 0.0 | 51.53 | -2.57 | 0.0 | 12.37 | 20.21 | 0.0 |
| 19Q3 (3) | 1.44 | -0.69 | 0.0 | 0.00 | 0 | 0.0 | 63.18 | 0.85 | 0.0 | 0.00 | 0 | 0.0 | 52.89 | 22.18 | 0.0 | 10.29 | -46.85 | 0.0 |
| 19Q2 (2) | 1.45 | 26.09 | 0.0 | 0.00 | 0 | 0.0 | 62.65 | -20.75 | 0.0 | 0.00 | 0 | 0.0 | 43.29 | -16.07 | 0.0 | 19.36 | -29.52 | 0.0 |
| 19Q1 (1) | 1.15 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 79.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 51.58 | 0.0 | 0.0 | 27.47 | 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) | 5.26 | -10.7 | 0.00 | 0 | 69.43 | 12.13 | 0.00 | 0 | 48.99 | -4.71 | 20.45 | 94.58 |
| 2022 (9) | 5.89 | -19.97 | 0.00 | 0 | 61.92 | 24.89 | 0.00 | 0 | 51.41 | 30.05 | 10.51 | 4.58 |
| 2021 (8) | 7.36 | 22.87 | 0.00 | 0 | 49.58 | -18.64 | 0.00 | 0 | 39.53 | 8.72 | 10.05 | -59.11 |
| 2020 (7) | 5.99 | 12.59 | 0.00 | 0 | 60.94 | -11.17 | 0.00 | 0 | 36.36 | -25.26 | 24.58 | 23.21 |
| 2019 (6) | 5.32 | -2.92 | 0.00 | 0 | 68.60 | 2.93 | 0.00 | 0 | 48.65 | -7.96 | 19.95 | 44.67 |
| 2018 (5) | 5.48 | -10.89 | 0.00 | 0 | 66.65 | 12.38 | 0.00 | 0 | 52.86 | 6.34 | 13.79 | 43.65 |
| 2017 (4) | 6.15 | 4.77 | 0.00 | 0 | 59.31 | -4.6 | 0.00 | 0 | 49.71 | -6.37 | 9.60 | 5.61 |
| 2016 (3) | 5.87 | 18.83 | 0.00 | 0 | 62.17 | -15.83 | 0.00 | 0 | 53.09 | -7.49 | 9.09 | -44.81 |
| 2015 (2) | 4.94 | 10.76 | 0.00 | 0 | 73.86 | -9.83 | 0.00 | 0 | 57.39 | 10.07 | 16.47 | -44.68 |
| 2014 (1) | 4.46 | 3.48 | 0.00 | 0 | 81.91 | -3.27 | 0.00 | 0 | 52.14 | -35.75 | 29.77 | 743.34 |
