- 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) | 1.31 | 15.93 | 2.34 | 0.44 | -2.22 | -6.38 | 69.66 | -13.8 | -1.91 | 207.52 | 3.37 | 7.76 | 72.86 | -0.98 | 18.3 | 204.31 | -1.76 | 1.14 |
| 23Q3 (19) | 1.13 | 0.89 | -8.13 | 0.45 | -6.25 | -2.17 | 80.81 | -0.92 | 9.1 | 200.75 | 6.31 | 0.89 | 73.58 | 9.38 | 26.91 | 207.98 | 2.39 | -3.3 |
| 23Q2 (18) | 1.12 | -15.79 | -5.08 | 0.48 | -7.69 | 14.29 | 81.56 | 18.79 | 5.74 | 188.83 | 8.65 | -13.37 | 67.27 | 11.1 | 0.49 | 203.13 | 11.67 | -10.97 |
| 23Q1 (17) | 1.33 | 3.91 | -4.32 | 0.52 | 10.64 | 8.33 | 68.66 | -3.32 | 4.55 | 173.79 | -9.76 | -7.71 | 60.55 | -1.69 | -8.96 | 181.90 | -9.95 | -2.97 |
| 22Q4 (16) | 1.28 | 4.07 | -0.78 | 0.47 | 2.17 | 2.17 | 71.02 | -4.12 | 0.87 | 192.58 | -3.22 | -3.53 | 61.59 | 6.23 | -23.01 | 202.01 | -6.07 | 6.29 |
| 22Q3 (15) | 1.23 | 4.24 | -6.11 | 0.46 | 9.52 | -4.17 | 74.07 | -3.97 | 6.24 | 198.98 | -8.72 | 3.88 | 57.98 | -13.39 | -38.5 | 215.07 | -5.74 | 28.8 |
| 22Q2 (14) | 1.18 | -15.11 | 0.0 | 0.42 | -12.5 | -20.75 | 77.13 | 17.45 | -0.25 | 217.98 | 15.76 | 26.8 | 66.94 | 0.65 | -29.57 | 228.17 | 21.72 | 47.99 |
| 22Q1 (13) | 1.39 | 7.75 | 19.83 | 0.48 | 4.35 | -25.0 | 65.67 | -6.73 | -16.11 | 188.30 | -5.68 | 33.2 | 66.51 | -16.86 | -8.02 | 187.46 | -1.36 | 27.24 |
| 21Q4 (12) | 1.29 | -1.53 | 26.47 | 0.46 | -4.17 | -23.33 | 70.41 | 0.99 | -21.36 | 199.63 | 4.22 | 31.27 | 80.00 | -15.15 | 5.29 | 190.05 | 13.82 | 14.74 |
| 21Q3 (11) | 1.31 | 11.02 | 18.02 | 0.48 | -9.43 | -14.29 | 69.72 | -9.83 | -15.31 | 191.54 | 11.42 | 18.19 | 94.28 | -0.8 | 21.49 | 166.98 | 8.3 | 0.12 |
| 21Q2 (10) | 1.18 | 1.72 | 53.25 | 0.53 | -17.19 | 12.77 | 77.32 | -1.23 | -34.46 | 171.91 | 21.6 | -10.88 | 95.04 | 31.43 | 11.54 | 154.18 | 4.65 | -31.67 |
| 21Q1 (9) | 1.16 | 13.73 | 127.45 | 0.64 | 6.67 | 23.08 | 78.28 | -12.58 | -56.45 | 141.37 | -7.04 | -19.89 | 72.31 | -4.83 | -71.88 | 147.33 | -11.05 | 48.8 |
| 20Q4 (8) | 1.02 | -8.11 | 191.43 | 0.60 | 7.14 | 22.45 | 89.54 | 8.77 | -65.53 | 152.08 | -6.16 | -18.42 | 75.98 | -2.09 | -82.76 | 165.64 | -0.68 | 2884.5 |
| 20Q3 (7) | 1.11 | 44.16 | 208.33 | 0.56 | 19.15 | 7.69 | 82.32 | -30.22 | -67.88 | 162.06 | -15.98 | -7.34 | 77.60 | -8.93 | -81.13 | 166.78 | -26.09 | 732.65 |
| 20Q2 (6) | 0.77 | 50.98 | 102.63 | 0.47 | -9.62 | -16.07 | 117.97 | -34.36 | -50.76 | 192.89 | 9.3 | 17.93 | 85.21 | -66.87 | -75.66 | 225.65 | 127.91 | 325.92 |
| 20Q1 (5) | 0.51 | 45.71 | 15.91 | 0.52 | 6.12 | -10.34 | 179.73 | -30.81 | -13.11 | 176.47 | -5.33 | 13.1 | 257.18 | -41.63 | -20.19 | 99.01 | 1683.96 | 143.63 |
| 19Q4 (4) | 0.35 | -2.78 | 0.0 | 0.49 | -5.77 | 0.0 | 259.75 | 1.36 | 0.0 | 186.41 | 6.58 | 0.0 | 440.61 | 7.17 | 0.0 | 5.55 | -72.29 | 0.0 |
| 19Q3 (3) | 0.36 | -5.26 | 0.0 | 0.52 | -7.14 | 0.0 | 256.27 | 6.97 | 0.0 | 174.90 | 6.93 | 0.0 | 411.14 | 17.42 | 0.0 | 20.03 | -62.19 | 0.0 |
| 19Q2 (2) | 0.38 | -13.64 | 0.0 | 0.56 | -3.45 | 0.0 | 239.57 | 15.82 | 0.0 | 163.56 | 4.83 | 0.0 | 350.15 | 8.66 | 0.0 | 52.98 | 30.36 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 206.84 | 0.0 | 0.0 | 156.03 | 0.0 | 0.0 | 322.23 | 0.0 | 0.0 | 40.64 | 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) | 5.46 | 3.21 | 1.82 | 0.0 | 66.87 | -3.07 | 200.46 | 0.03 | 66.30 | -6.92 | 201.04 | 1.46 |
| 2022 (9) | 5.29 | 2.72 | 1.82 | -14.15 | 68.99 | -2.57 | 200.39 | 16.31 | 71.23 | -0.89 | 198.15 | 15.71 |
| 2021 (8) | 5.15 | 126.87 | 2.12 | -1.85 | 70.81 | -55.97 | 172.29 | 2.1 | 71.87 | -71.83 | 171.24 | 129.88 |
| 2020 (7) | 2.27 | 41.87 | 2.16 | 2.86 | 160.83 | -29.31 | 168.75 | -2.74 | 255.09 | -36.27 | 74.49 | 9701.32 |
| 2019 (6) | 1.60 | 0.63 | 2.10 | 4.48 | 227.52 | -0.59 | 173.51 | -4.65 | 400.27 | 14.3 | 0.76 | -98.75 |
| 2018 (5) | 1.59 | -29.02 | 2.01 | -36.99 | 228.88 | 40.22 | 181.98 | 58.99 | 350.18 | 82.41 | 60.68 | -29.21 |
| 2017 (4) | 2.24 | 2.28 | 3.19 | 14.34 | 163.23 | -2.03 | 114.46 | -12.65 | 191.97 | -17.25 | 85.72 | 30.57 |
| 2016 (3) | 2.19 | -1.79 | 2.79 | -3.46 | 166.61 | 1.91 | 131.03 | 3.58 | 231.99 | -4.23 | 65.65 | 37.49 |
| 2015 (2) | 2.23 | 9.85 | 2.89 | -3.02 | 163.48 | -9.08 | 126.50 | 3.2 | 242.23 | 1.25 | 47.75 | -24.36 |
| 2014 (1) | 2.03 | -20.39 | 2.98 | -34.65 | 179.81 | 25.37 | 122.58 | 53.11 | 239.25 | 51.21 | 63.13 | -3.25 |
