- 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) | 1.12 | -9.68 | -7.44 | 0.00 | 0 | 0 | 81.49 | 10.69 | 8.16 | 0.00 | 0 | 0 | 0.37 | 640.0 | 362.5 | 81.12 | 10.26 | 7.79 |
| 23Q3 (19) | 1.24 | 0.81 | -4.62 | 0.00 | 0 | 0 | 73.62 | -0.62 | 4.83 | 0.00 | 0 | 0 | 0.05 | 150.0 | 0.0 | 73.57 | -0.66 | 4.83 |
| 23Q2 (18) | 1.23 | 4.24 | -9.56 | 0.00 | 0 | 0 | 74.08 | -4.07 | 10.48 | 0.00 | 0 | 0 | 0.02 | -60.0 | 100.0 | 74.06 | -4.03 | 10.47 |
| 23Q1 (17) | 1.18 | -2.48 | -4.84 | 0.00 | 0 | 0 | 77.22 | 2.5 | 5.32 | 0.00 | 0 | 0 | 0.05 | -37.5 | 400.0 | 77.17 | 2.54 | 5.28 |
| 22Q4 (16) | 1.21 | -6.92 | -3.2 | 0.00 | 0 | 0 | 75.34 | 7.28 | 3.62 | 0.00 | 0 | 0 | 0.08 | 60.0 | 700.0 | 75.26 | 7.24 | 3.54 |
| 22Q3 (15) | 1.30 | -4.41 | -5.11 | 0.00 | 0 | 0 | 70.23 | 4.74 | 5.47 | 0.00 | 0 | 0 | 0.05 | 400.0 | 400.0 | 70.18 | 4.68 | 5.41 |
| 22Q2 (14) | 1.36 | 9.68 | 4.62 | 0.00 | 0 | 0 | 67.05 | -8.55 | -4.24 | 0.00 | 0 | 0 | 0.01 | 0.0 | -75.0 | 67.04 | -8.54 | -4.2 |
| 22Q1 (13) | 1.24 | -0.8 | 2.48 | 0.00 | 0 | 0 | 73.32 | 0.84 | -2.75 | 0.00 | 0 | 0 | 0.01 | 0.0 | -83.33 | 73.30 | 0.84 | -2.69 |
| 21Q4 (12) | 1.25 | -8.76 | -5.3 | 0.00 | 0 | 0 | 72.71 | 9.19 | 5.33 | 0.00 | 0 | 0 | 0.01 | 0.0 | -87.5 | 72.69 | 9.18 | 5.42 |
| 21Q3 (11) | 1.37 | 5.38 | 6.2 | 0.00 | 0 | 0 | 66.59 | -4.9 | -5.44 | 0.00 | 0 | 0 | 0.01 | -75.0 | -92.86 | 66.58 | -4.86 | -5.28 |
| 21Q2 (10) | 1.30 | 7.44 | 6.56 | 0.00 | 0 | 0 | 70.02 | -7.12 | -6.13 | 0.00 | 0 | 0 | 0.04 | -33.33 | -80.0 | 69.98 | -7.1 | -5.93 |
| 21Q1 (9) | 1.21 | -8.33 | 3.42 | 0.00 | 0 | 0 | 75.39 | 9.21 | -3.31 | 0.00 | 0 | 0 | 0.06 | -25.0 | -60.0 | 75.33 | 9.25 | -3.19 |
| 20Q4 (8) | 1.32 | 2.33 | 9.09 | 0.00 | 0 | 0 | 69.03 | -1.97 | -8.58 | 0.00 | 0 | 0 | 0.08 | -42.86 | -11.11 | 68.95 | -1.91 | -8.58 |
| 20Q3 (7) | 1.29 | 5.74 | 5.74 | 0.00 | 0 | 0 | 70.42 | -5.59 | -5.68 | 0.00 | 0 | 0 | 0.14 | -30.0 | -26.32 | 70.29 | -5.51 | -5.63 |
| 20Q2 (6) | 1.22 | 4.27 | 0.0 | 0.00 | 0 | 0 | 74.59 | -4.34 | -0.36 | 0.00 | 0 | 0 | 0.20 | 33.33 | -20.0 | 74.39 | -4.4 | -0.28 |
| 20Q1 (5) | 1.17 | -3.31 | 10.38 | 0.00 | 0 | 0 | 77.97 | 3.26 | -9.53 | 0.00 | 0 | 0 | 0.15 | 66.67 | -6.25 | 77.81 | 3.17 | -9.54 |
| 19Q4 (4) | 1.21 | -0.82 | 0.0 | 0.00 | 0 | 0.0 | 75.51 | 1.14 | 0.0 | 0.00 | 0 | 0.0 | 0.09 | -52.63 | 0.0 | 75.42 | 1.26 | 0.0 |
| 19Q3 (3) | 1.22 | 0.0 | 0.0 | 0.00 | 0 | 0.0 | 74.66 | -0.27 | 0.0 | 0.00 | 0 | 0.0 | 0.19 | -24.0 | 0.0 | 74.48 | -0.16 | 0.0 |
| 19Q2 (2) | 1.22 | 15.09 | 0.0 | 0.00 | 0 | 0.0 | 74.86 | -13.14 | 0.0 | 0.00 | 0 | 0.0 | 0.25 | 56.25 | 0.0 | 74.60 | -13.28 | 0.0 |
| 19Q1 (1) | 1.06 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 86.18 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 86.02 | 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) | 4.62 | -12.83 | 0.00 | 0 | 79.07 | 14.78 | 0.00 | 0 | 0.36 | 800.0 | 78.70 | 14.32 |
| 2022 (9) | 5.30 | 3.92 | 0.00 | 0 | 68.89 | -3.66 | 0.00 | 0 | 0.04 | 33.33 | 68.84 | -3.69 |
| 2021 (8) | 5.10 | 1.8 | 0.00 | 0 | 71.51 | -1.8 | 0.00 | 0 | 0.03 | -50.0 | 71.48 | -1.76 |
| 2020 (7) | 5.01 | 7.05 | 0.00 | 0 | 72.82 | -6.58 | 0.00 | 0 | 0.06 | -25.0 | 72.76 | -6.55 |
| 2019 (6) | 4.68 | -4.88 | 0.00 | 0 | 77.95 | 5.0 | 0.00 | 0 | 0.08 | -11.11 | 77.86 | 5.0 |
| 2018 (5) | 4.92 | 1.03 | 0.00 | 0 | 74.24 | -0.88 | 0.00 | 0 | 0.09 | 0.0 | 74.15 | -0.9 |
| 2017 (4) | 4.87 | -1.42 | 0.00 | 0 | 74.90 | 1.41 | 0.00 | 0 | 0.09 | 12.5 | 74.82 | 1.41 |
| 2016 (3) | 4.94 | -10.99 | 0.00 | 0 | 73.86 | 12.23 | 0.00 | 0 | 0.08 | 0.0 | 73.78 | 12.25 |
| 2015 (2) | 5.55 | 3.93 | 0.00 | 0 | 65.81 | -3.73 | 0.00 | 0 | 0.08 | -20.0 | 65.73 | -3.71 |
| 2014 (1) | 5.34 | 6.59 | 0.00 | 0 | 68.36 | -6.19 | 0.00 | 0 | 0.10 | -41.18 | 68.26 | -6.12 |
