- 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) | 5.74 | -2.05 | -62.97 | 0.28 | 33.33 | 86.67 | 15.86 | 2.19 | 170.19 | 328.87 | -23.45 | -44.05 | 17.04 | -21.76 | -79.91 | 327.68 | -22.6 | -35.61 |
| 23Q3 (19) | 5.86 | -29.57 | -75.01 | 0.21 | 10.53 | 90.91 | 15.52 | 41.86 | 300.0 | 429.61 | -8.86 | -46.42 | 21.78 | 11.64 | -82.34 | 423.35 | -8.52 | -37.96 |
| 23Q2 (18) | 8.32 | -11.77 | -70.55 | 0.19 | -24.0 | 0.0 | 10.94 | 13.37 | 239.75 | 471.36 | 29.89 | -2.34 | 19.51 | -28.06 | -72.31 | 462.78 | 33.98 | 11.4 |
| 23Q1 (17) | 9.43 | -39.16 | -68.82 | 0.25 | 66.67 | -10.71 | 9.65 | 64.4 | 220.6 | 362.89 | -38.26 | 10.21 | 27.12 | -68.02 | -57.7 | 345.42 | -32.12 | 28.82 |
| 22Q4 (16) | 15.50 | -33.9 | -74.52 | 0.15 | 36.36 | -65.91 | 5.87 | 51.29 | 291.33 | 587.80 | -26.7 | 185.58 | 84.81 | -31.23 | 61.79 | 508.86 | -25.43 | 228.51 |
| 22Q3 (15) | 23.45 | -16.99 | -77.95 | 0.11 | -42.11 | -83.33 | 3.88 | 20.5 | 351.16 | 801.86 | 66.14 | 477.83 | 123.33 | 75.06 | 177.9 | 682.40 | 64.27 | 616.43 |
| 22Q2 (14) | 28.25 | -6.58 | -78.41 | 0.19 | -32.14 | -73.97 | 3.22 | 6.98 | 360.0 | 482.63 | 46.58 | 284.75 | 70.45 | 9.87 | 69.96 | 415.41 | 54.92 | 390.56 |
| 22Q1 (13) | 30.24 | -50.29 | -30.37 | 0.28 | -36.36 | -65.85 | 3.01 | 100.67 | 43.33 | 329.26 | 59.97 | 195.65 | 64.12 | 22.32 | 86.07 | 268.15 | 73.11 | 239.39 |
| 21Q4 (12) | 60.83 | -42.8 | -10.43 | 0.44 | -33.33 | -55.1 | 1.50 | 74.42 | 11.94 | 205.83 | 48.32 | 122.62 | 52.42 | 18.12 | 102.47 | 154.90 | 62.62 | 128.13 |
| 21Q3 (11) | 106.35 | -18.74 | -35.54 | 0.66 | -9.59 | 10.0 | 0.86 | 22.86 | 56.36 | 138.77 | 10.63 | -8.47 | 44.38 | 7.07 | 21.76 | 95.25 | 12.48 | -17.68 |
| 21Q2 (10) | 130.87 | 201.34 | 31.11 | 0.73 | -10.98 | 87.18 | 0.70 | -66.67 | -23.08 | 125.44 | 12.63 | -46.19 | 41.45 | 20.28 | -23.81 | 84.68 | 7.18 | -52.86 |
| 21Q1 (9) | 43.43 | -36.05 | -45.29 | 0.82 | -16.33 | 64.0 | 2.10 | 56.72 | 82.61 | 111.37 | 20.45 | -39.28 | 34.46 | 33.1 | -29.27 | 79.01 | 16.36 | -41.83 |
| 20Q4 (8) | 67.91 | -58.84 | -29.85 | 0.98 | 63.33 | 40.0 | 1.34 | 143.64 | 42.55 | 92.46 | -39.01 | -28.77 | 25.89 | -28.97 | -49.55 | 67.90 | -41.32 | -14.51 |
| 20Q3 (7) | 164.98 | 65.28 | 242.57 | 0.60 | 53.85 | -31.82 | 0.55 | -39.56 | -70.9 | 151.61 | -34.97 | 47.05 | 36.45 | -33.0 | -13.73 | 115.71 | -35.59 | 84.46 |
| 20Q2 (6) | 99.82 | 25.75 | 159.68 | 0.39 | -22.0 | -50.63 | 0.91 | -20.87 | -61.6 | 233.13 | 27.11 | 102.79 | 54.40 | 11.66 | 165.5 | 179.64 | 32.25 | 85.52 |
| 20Q1 (5) | 79.38 | -18.0 | 643.96 | 0.50 | -28.57 | 25.0 | 1.15 | 22.34 | -86.52 | 183.41 | 41.3 | -19.5 | 48.72 | -5.07 | 15.45 | 135.83 | 71.03 | -30.05 |
| 19Q4 (4) | 96.81 | 101.02 | 0.0 | 0.70 | -20.45 | 0.0 | 0.94 | -50.26 | 0.0 | 129.80 | 25.9 | 0.0 | 51.32 | 21.47 | 0.0 | 79.42 | 26.61 | 0.0 |
| 19Q3 (3) | 48.16 | 25.29 | 0.0 | 0.88 | 11.39 | 0.0 | 1.89 | -20.25 | 0.0 | 103.10 | -10.32 | 0.0 | 42.25 | 106.2 | 0.0 | 62.73 | -35.22 | 0.0 |
| 19Q2 (2) | 38.44 | 260.26 | 0.0 | 0.79 | 97.5 | 0.0 | 2.37 | -72.22 | 0.0 | 114.96 | -49.54 | 0.0 | 20.49 | -51.45 | 0.0 | 96.83 | -50.13 | 0.0 |
| 19Q1 (1) | 10.67 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 8.53 | 0.0 | 0.0 | 227.84 | 0.0 | 0.0 | 42.20 | 0.0 | 0.0 | 194.18 | 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) | 41.06 | -49.87 | 0.87 | 11.54 | 8.89 | 99.33 | 420.74 | -9.93 | 38.24 | -48.28 | 391.39 | -1.57 |
| 2022 (9) | 81.90 | -51.31 | 0.78 | -64.55 | 4.46 | 105.53 | 467.14 | 182.19 | 73.94 | 68.58 | 397.65 | 221.07 |
| 2021 (8) | 168.20 | 11.43 | 2.20 | -29.26 | 2.17 | -10.33 | 165.54 | 41.25 | 43.86 | 19.41 | 123.85 | 49.41 |
| 2020 (7) | 150.95 | 131.77 | 3.11 | 31.22 | 2.42 | -56.79 | 117.20 | -23.96 | 36.73 | -15.91 | 82.89 | -28.57 |
| 2019 (6) | 65.13 | 14.63 | 2.37 | -4.44 | 5.60 | -12.77 | 154.12 | 4.79 | 43.68 | 40.68 | 116.04 | -5.23 |
| 2018 (5) | 56.82 | -51.97 | 2.48 | -17.33 | 6.42 | 107.77 | 147.07 | 20.8 | 31.05 | -12.61 | 122.45 | 37.12 |
| 2017 (4) | 118.30 | 308.07 | 3.00 | -29.25 | 3.09 | -75.46 | 121.75 | 41.55 | 35.53 | -20.69 | 89.30 | 66.02 |
| 2016 (3) | 28.99 | 133.6 | 4.24 | 50.35 | 12.59 | -57.19 | 86.01 | -33.57 | 44.80 | -12.07 | 53.79 | -50.16 |
| 2015 (2) | 12.41 | -34.58 | 2.82 | 8.88 | 29.41 | 52.86 | 129.47 | -8.1 | 50.95 | 56.14 | 107.93 | -15.34 |
| 2014 (1) | 18.97 | -39.93 | 2.59 | -9.12 | 19.24 | 66.44 | 140.88 | 9.81 | 32.63 | 88.5 | 127.49 | 4.04 |
