- 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) | 0.75 | -41.86 | -12.79 | 0.20 | -57.45 | -59.18 | 121.61 | 72.84 | 14.35 | 451.13 | 131.35 | 144.36 | 68.49 | 181.27 | 176.28 | 504.24 | 109.22 | 89.44 |
| 23Q3 (19) | 1.29 | 104.76 | 59.26 | 0.47 | 95.83 | 14.63 | 70.36 | -51.32 | -37.12 | 195.00 | -48.29 | -11.19 | 24.35 | -40.88 | -19.02 | 241.01 | -49.84 | -20.04 |
| 23Q2 (18) | 0.63 | 1.61 | -19.23 | 0.24 | -35.14 | -36.84 | 144.54 | -1.15 | 23.58 | 377.09 | 55.16 | 55.89 | 41.19 | 13.82 | -10.5 | 480.44 | 36.08 | 53.57 |
| 23Q1 (17) | 0.62 | -27.91 | -39.22 | 0.37 | -24.49 | -42.19 | 146.22 | 37.49 | 63.14 | 243.03 | 31.64 | 70.49 | 36.19 | 45.99 | -30.97 | 353.06 | 32.64 | 96.42 |
| 22Q4 (16) | 0.86 | 6.17 | -21.82 | 0.49 | 19.51 | -50.0 | 106.35 | -4.96 | 28.75 | 184.62 | -15.91 | 99.16 | 24.79 | -17.56 | -61.83 | 266.18 | -11.69 | 141.17 |
| 22Q3 (15) | 0.81 | 3.85 | -43.75 | 0.41 | 7.89 | -74.05 | 111.90 | -4.33 | 77.03 | 219.56 | -9.24 | 280.19 | 30.07 | -34.66 | -41.97 | 301.40 | -3.66 | 335.93 |
| 22Q2 (14) | 0.78 | -23.53 | -43.88 | 0.38 | -40.62 | -76.1 | 116.96 | 30.49 | 78.32 | 241.90 | 69.69 | 323.05 | 46.02 | -12.23 | -13.17 | 312.84 | 74.04 | 348.32 |
| 22Q1 (13) | 1.02 | -7.27 | -19.05 | 0.64 | -34.69 | -64.25 | 89.63 | 8.51 | 23.63 | 142.55 | 53.78 | 180.0 | 52.43 | -19.26 | -6.59 | 179.75 | 62.86 | 167.13 |
| 21Q4 (12) | 1.10 | -23.61 | -27.15 | 0.98 | -37.97 | -57.39 | 82.60 | 30.68 | 36.87 | 92.70 | 60.52 | 134.51 | 64.94 | 25.32 | 28.29 | 110.37 | 59.63 | 124.1 |
| 21Q3 (11) | 1.44 | 3.6 | -14.79 | 1.58 | -0.63 | -14.13 | 63.21 | -3.63 | 17.08 | 57.75 | 1.0 | 16.86 | 51.82 | -2.23 | 3.85 | 69.14 | -0.92 | 29.21 |
| 21Q2 (10) | 1.39 | 10.32 | -13.66 | 1.59 | -11.17 | 31.4 | 65.59 | -9.53 | 15.97 | 57.18 | 12.32 | -23.93 | 53.00 | -5.58 | 15.52 | 69.78 | 3.7 | -18.72 |
| 21Q1 (9) | 1.26 | -16.56 | 7.69 | 1.79 | -22.17 | 98.89 | 72.50 | 20.13 | -7.16 | 50.91 | 28.79 | -49.6 | 56.13 | 10.89 | -6.42 | 67.29 | 36.63 | -43.51 |
| 20Q4 (8) | 1.51 | -10.65 | -1.95 | 2.30 | 25.0 | 75.57 | 60.35 | 11.78 | 2.43 | 39.53 | -20.01 | -42.93 | 50.62 | 1.44 | 23.55 | 49.25 | -7.96 | -43.53 |
| 20Q3 (7) | 1.69 | 4.97 | 76.04 | 1.84 | 52.07 | 75.24 | 53.99 | -4.54 | -42.95 | 49.42 | -34.26 | -43.1 | 49.90 | 8.76 | -10.83 | 53.51 | -37.67 | -57.37 |
| 20Q2 (6) | 1.61 | 37.61 | -29.07 | 1.21 | 34.44 | -18.24 | 56.56 | -27.57 | 41.22 | 75.17 | -25.58 | 21.93 | 45.88 | -23.51 | 52.93 | 85.85 | -27.93 | 19.74 |
| 20Q1 (5) | 1.17 | -24.03 | -5.65 | 0.90 | -31.3 | 87.5 | 78.09 | 32.54 | 6.58 | 101.01 | 45.82 | -46.86 | 59.98 | 46.4 | -5.17 | 119.12 | 36.57 | -40.47 |
| 19Q4 (4) | 1.54 | 60.42 | 0.0 | 1.31 | 24.76 | 0.0 | 58.92 | -37.74 | 0.0 | 69.27 | -20.25 | 0.0 | 40.97 | -26.79 | 0.0 | 87.22 | -30.52 | 0.0 |
| 19Q3 (3) | 0.96 | -57.71 | 0.0 | 1.05 | -29.05 | 0.0 | 94.63 | 136.28 | 0.0 | 86.86 | 40.89 | 0.0 | 55.96 | 86.53 | 0.0 | 125.53 | 75.08 | 0.0 |
| 19Q2 (2) | 2.27 | 83.06 | 0.0 | 1.48 | 208.33 | 0.0 | 40.05 | -45.34 | 0.0 | 61.65 | -67.57 | 0.0 | 30.00 | -52.57 | 0.0 | 71.70 | -64.17 | 0.0 |
| 19Q1 (1) | 1.24 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 73.27 | 0.0 | 0.0 | 190.09 | 0.0 | 0.0 | 63.25 | 0.0 | 0.0 | 200.11 | 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) | 3.15 | 5.7 | 1.24 | -34.74 | 115.73 | -5.58 | 294.57 | 53.37 | 46.29 | -39.35 | 364.02 | 52.74 |
| 2022 (9) | 2.98 | -49.66 | 1.90 | -68.85 | 122.57 | 98.85 | 192.07 | 221.08 | 76.32 | 70.51 | 238.32 | 210.72 |
| 2021 (8) | 5.92 | 17.46 | 6.10 | -18.99 | 61.64 | -14.94 | 59.82 | 23.37 | 44.76 | -15.1 | 76.70 | 12.4 |
| 2020 (7) | 5.04 | -15.72 | 7.53 | 58.19 | 72.47 | 18.73 | 48.49 | -36.77 | 52.72 | 55.88 | 68.24 | -34.32 |
| 2019 (6) | 5.98 | -43.42 | 4.76 | -16.78 | 61.04 | 76.72 | 76.69 | 20.11 | 33.82 | 59.83 | 103.90 | 34.53 |
| 2018 (5) | 10.57 | 39.63 | 5.72 | 120.0 | 34.54 | -28.36 | 63.85 | -54.5 | 21.16 | -60.79 | 77.23 | -42.61 |
| 2017 (4) | 7.57 | -13.19 | 2.60 | -27.58 | 48.21 | 15.14 | 140.33 | 37.89 | 53.96 | 36.95 | 134.58 | 29.09 |
| 2016 (3) | 8.72 | 62.08 | 3.59 | 26.86 | 41.87 | -38.24 | 101.77 | -21.22 | 39.40 | -29.64 | 104.25 | -26.05 |
| 2015 (2) | 5.38 | 52.41 | 2.83 | 3.66 | 67.79 | -34.46 | 129.19 | -3.25 | 56.00 | 10.37 | 140.98 | -24.29 |
| 2014 (1) | 3.53 | 0 | 2.73 | 0 | 103.43 | 0 | 133.53 | 0 | 50.74 | 0 | 186.22 | 0 |
