- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 0.32 | -52.24 | -59.49 | 0.11 | -50.0 | -26.67 | 286.33 | 111.99 | 147.35 | 813.55 | 93.18 | 34.29 | 36.73 | 111.33 | -29.76 | 1063.15 | 97.31 | 58.85 |
| 23Q2 (19) | 0.67 | 42.55 | -43.7 | 0.22 | 37.5 | -15.38 | 135.07 | -30.7 | 76.42 | 421.14 | -25.11 | 19.55 | 17.38 | -21.04 | -48.26 | 538.83 | -26.72 | 36.33 |
| 23Q1 (18) | 0.47 | -69.68 | -47.19 | 0.16 | -58.97 | -30.43 | 194.91 | 231.87 | 89.86 | 562.37 | 138.51 | 43.45 | 22.01 | 71.28 | -47.29 | 735.27 | 161.05 | 62.34 |
| 22Q4 (17) | 1.55 | 96.2 | 4.03 | 0.39 | 160.0 | -7.14 | 58.73 | -49.27 | -3.99 | 235.78 | -61.08 | 9.67 | 12.85 | -75.43 | -56.04 | 281.66 | -57.92 | 14.06 |
| 22Q3 (16) | 0.79 | -33.61 | -47.68 | 0.15 | -42.31 | -59.46 | 115.76 | 51.2 | 91.66 | 605.82 | 71.98 | 143.86 | 52.29 | 55.67 | 37.42 | 669.29 | 69.33 | 147.17 |
| 22Q2 (15) | 1.19 | 33.71 | -15.0 | 0.26 | 13.04 | -23.53 | 76.56 | -25.42 | 17.89 | 352.27 | -10.14 | 32.26 | 33.59 | -19.56 | -19.25 | 395.25 | -12.73 | 36.44 |
| 22Q1 (14) | 0.89 | -40.27 | 12.66 | 0.23 | -45.24 | -32.35 | 102.66 | 67.83 | -11.03 | 392.02 | 82.33 | 45.34 | 41.76 | 42.87 | 9.23 | 452.91 | 83.41 | 30.56 |
| 21Q4 (13) | 1.49 | -1.32 | 12.03 | 0.42 | 13.51 | -34.38 | 61.17 | 1.27 | -10.27 | 215.00 | -13.46 | 51.55 | 29.23 | -23.18 | 57.66 | 246.94 | -8.8 | 28.95 |
| 21Q3 (12) | 1.51 | 7.86 | 73.56 | 0.37 | 8.82 | 15.62 | 60.40 | -6.99 | -42.53 | 248.43 | -6.72 | -13.38 | 38.05 | -8.53 | 3.93 | 270.78 | -6.52 | -23.79 |
| 21Q2 (11) | 1.40 | 77.22 | 77.22 | 0.34 | 0.0 | 13.33 | 64.94 | -43.72 | -43.28 | 266.34 | -1.26 | -13.11 | 41.60 | 8.82 | -2.28 | 289.68 | -16.49 | -23.46 |
| 21Q1 (10) | 0.79 | -40.6 | 51.92 | 0.34 | -46.88 | 41.67 | 115.39 | 69.27 | -33.9 | 269.73 | 90.12 | -29.94 | 38.23 | 106.2 | -9.81 | 346.90 | 81.15 | -32.93 |
| 20Q4 (9) | 1.33 | 52.87 | -15.82 | 0.64 | 100.0 | -13.51 | 68.17 | -35.13 | 18.54 | 141.87 | -50.54 | 15.43 | 18.54 | -49.36 | 10.03 | 191.50 | -46.1 | 17.08 |
| 20Q3 (8) | 0.87 | 10.13 | -35.56 | 0.32 | 6.67 | -13.51 | 105.09 | -8.22 | 55.5 | 286.81 | -6.43 | 15.53 | 36.61 | -14.0 | -3.07 | 355.29 | -6.12 | 27.78 |
| 20Q2 (7) | 0.79 | 51.92 | -14.13 | 0.30 | 25.0 | 7.14 | 114.50 | -34.41 | 15.59 | 306.53 | -20.39 | -4.53 | 42.57 | 0.42 | 66.48 | 378.45 | -26.83 | -4.09 |
| 20Q1 (6) | 0.52 | -67.09 | -22.39 | 0.24 | -67.57 | -20.0 | 174.57 | 203.55 | 28.91 | 385.02 | 213.25 | 25.61 | 42.39 | 151.57 | 182.04 | 517.20 | 216.19 | 21.15 |
| 19Q4 (5) | 1.58 | 17.04 | -39.69 | 0.74 | 100.0 | -1.33 | 57.51 | -14.9 | 65.54 | 122.91 | -50.49 | 1.72 | 16.85 | -55.39 | 95.48 | 163.57 | -41.17 | 11.32 |
| 19Q3 (4) | 1.35 | 46.74 | 0.0 | 0.37 | 32.14 | 0.0 | 67.58 | -31.78 | 0.0 | 248.25 | -22.69 | 0.0 | 37.77 | 47.71 | 0.0 | 278.05 | -29.53 | 0.0 |
| 19Q2 (3) | 0.92 | 37.31 | 0.0 | 0.28 | -6.67 | 0.0 | 99.06 | -26.85 | 0.0 | 321.09 | 4.76 | 0.0 | 25.57 | 70.13 | 0.0 | 394.57 | -7.58 | 0.0 |
| 19Q1 (2) | 0.67 | -74.43 | 0.0 | 0.30 | -60.0 | 0.0 | 135.42 | 289.81 | 0.0 | 306.51 | 153.67 | 0.0 | 15.03 | 74.36 | 0.0 | 426.91 | 190.53 | 0.0 |
| 18Q4 (1) | 2.62 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 34.74 | 0.0 | 0.0 | 120.83 | 0.0 | 0.0 | 8.62 | 0.0 | 0.0 | 146.94 | 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 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 3.31 | -19.85 | 1.15 | -31.14 | 110.12 | 24.57 | 318.70 | 45.42 | 26.01 | -8.45 | 402.81 | 44.29 |
| 2021 (9) | 4.13 | 28.26 | 1.67 | -9.73 | 88.40 | -22.12 | 219.16 | 11.19 | 28.41 | 51.6 | 279.16 | -4.36 |
| 2020 (8) | 3.22 | -10.8 | 1.85 | -11.06 | 113.51 | 12.16 | 197.11 | 12.56 | 18.74 | 92.4 | 291.88 | 9.49 |
| 2019 (7) | 3.61 | -40.62 | 2.08 | -25.98 | 101.20 | 68.69 | 175.11 | 34.67 | 9.74 | 30.56 | 266.57 | 46.02 |
| 2018 (6) | 6.08 | -59.3 | 2.81 | -52.61 | 59.99 | 145.56 | 130.03 | 111.12 | 7.46 | -53.72 | 182.56 | 161.21 |
| 2017 (5) | 14.94 | -9.84 | 5.93 | -57.43 | 24.43 | 10.94 | 61.59 | 135.08 | 16.12 | -8.1 | 69.89 | 127.8 |
| 2016 (4) | 16.57 | 24.59 | 13.93 | 2.8 | 22.02 | -19.78 | 26.20 | -2.71 | 17.54 | 204.51 | 30.68 | -36.9 |
| 2015 (3) | 13.30 | -21.3 | 13.55 | 11.89 | 27.45 | 27.14 | 26.93 | -10.68 | 5.76 | 40.83 | 48.62 | 2.04 |
| 2014 (2) | 16.90 | 19.69 | 12.11 | 19.31 | 21.59 | -16.51 | 30.15 | -16.2 | 4.09 | -10.11 | 47.65 | -16.83 |
| 2013 (1) | 14.12 | 0 | 10.15 | 0 | 25.86 | 0 | 35.98 | 0 | 4.55 | 0 | 57.29 | 0 |
