- 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) | 237.30 | 17.84 | -59.38 | 0.47 | -2.08 | 20.51 | 0.38 | -15.56 | 137.5 | 194.06 | 2.21 | -17.1 | 42.04 | 18.22 | -1.01 | 152.40 | -1.52 | -20.53 |
| 23Q3 (19) | 201.37 | -28.99 | -68.56 | 0.48 | -2.04 | 29.73 | 0.45 | 40.62 | 221.43 | 189.86 | 2.77 | -21.78 | 35.56 | 16.48 | -37.81 | 154.75 | 0.13 | -16.66 |
| 23Q2 (18) | 283.58 | -39.4 | -15.33 | 0.49 | 48.48 | 63.33 | 0.32 | 68.42 | 18.52 | 184.75 | -32.9 | -39.75 | 30.53 | -33.28 | -60.98 | 154.55 | -32.74 | -32.42 |
| 23Q1 (17) | 467.98 | -19.88 | 34.26 | 0.33 | -15.38 | -2.94 | 0.19 | 18.75 | -26.92 | 275.35 | 17.63 | 3.39 | 45.76 | 7.75 | -23.94 | 229.78 | 19.82 | 11.32 |
| 22Q4 (16) | 584.13 | -8.81 | 32.99 | 0.39 | 5.41 | -23.53 | 0.16 | 14.29 | -23.81 | 234.09 | -3.56 | 32.03 | 42.47 | -25.73 | 11.5 | 191.77 | 3.28 | 37.56 |
| 22Q3 (15) | 640.58 | 91.25 | 112.58 | 0.37 | 23.33 | -28.85 | 0.14 | -48.15 | -53.33 | 242.72 | -20.85 | 37.46 | 57.18 | -26.93 | 33.47 | 185.68 | -18.8 | 38.53 |
| 22Q2 (14) | 334.94 | -3.9 | 8.64 | 0.30 | -11.76 | -42.31 | 0.27 | 3.85 | -10.0 | 306.66 | 15.15 | 75.47 | 78.25 | 30.07 | 90.85 | 228.68 | 10.79 | 70.58 |
| 22Q1 (13) | 348.55 | -20.64 | 22.95 | 0.34 | -33.33 | -12.82 | 0.26 | 23.81 | -18.75 | 266.31 | 50.2 | 12.67 | 60.16 | 57.94 | 47.45 | 206.41 | 48.06 | 5.38 |
| 21Q4 (12) | 439.22 | 45.76 | 109.54 | 0.51 | -1.92 | 45.71 | 0.21 | -30.0 | -51.16 | 177.30 | 0.41 | -31.16 | 38.09 | -11.09 | 7.93 | 139.41 | 4.01 | -37.4 |
| 21Q3 (11) | 301.33 | -2.26 | 51.98 | 0.52 | 0.0 | 62.5 | 0.30 | 0.0 | -34.78 | 176.58 | 1.04 | -38.71 | 42.84 | 4.49 | -0.12 | 134.04 | -0.01 | -45.44 |
| 21Q2 (10) | 308.30 | 8.75 | -42.1 | 0.52 | 33.33 | 73.33 | 0.30 | -6.25 | 76.47 | 174.76 | -26.06 | -43.27 | 41.00 | 0.49 | -40.4 | 134.06 | -31.56 | -44.01 |
| 21Q1 (9) | 283.49 | 35.25 | -52.66 | 0.39 | 11.43 | 34.48 | 0.32 | -25.58 | 113.33 | 236.36 | -8.23 | -24.56 | 40.80 | 15.61 | -50.0 | 195.88 | -12.04 | -15.51 |
| 20Q4 (8) | 209.61 | 5.72 | -62.81 | 0.35 | 9.37 | -45.31 | 0.43 | -6.52 | 168.75 | 257.55 | -10.61 | 79.77 | 35.29 | -17.72 | 3.61 | 222.69 | -9.36 | 103.61 |
| 20Q3 (7) | 198.27 | -62.76 | -40.04 | 0.32 | 6.67 | -27.27 | 0.46 | 170.59 | 64.29 | 288.12 | -6.47 | 40.25 | 42.89 | -37.65 | 7.9 | 245.68 | 2.6 | 48.03 |
| 20Q2 (6) | 532.44 | -11.09 | 81.12 | 0.30 | 3.45 | -34.78 | 0.17 | 13.33 | -45.16 | 308.06 | -1.67 | 55.79 | 68.79 | -15.7 | 110.17 | 239.45 | 3.29 | 44.85 |
| 20Q1 (5) | 598.88 | 6.25 | 156.21 | 0.29 | -54.69 | -29.27 | 0.15 | -6.25 | -61.54 | 313.29 | 118.67 | 40.19 | 81.60 | 139.58 | 119.89 | 231.83 | 111.97 | 24.14 |
| 19Q4 (4) | 563.63 | 70.46 | 0.0 | 0.64 | 45.45 | 0.0 | 0.16 | -42.86 | 0.0 | 143.27 | -30.26 | 0.0 | 34.06 | -14.31 | 0.0 | 109.37 | -34.1 | 0.0 |
| 19Q3 (3) | 330.66 | 12.48 | 0.0 | 0.44 | -4.35 | 0.0 | 0.28 | -9.68 | 0.0 | 205.44 | 3.89 | 0.0 | 39.75 | 21.45 | 0.0 | 165.97 | 0.4 | 0.0 |
| 19Q2 (2) | 293.97 | 25.76 | 0.0 | 0.46 | 12.2 | 0.0 | 0.31 | -20.51 | 0.0 | 197.74 | -11.51 | 0.0 | 32.73 | -11.8 | 0.0 | 165.31 | -11.48 | 0.0 |
| 19Q1 (1) | 233.75 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 223.47 | 0.0 | 0.0 | 37.11 | 0.0 | 0.0 | 186.75 | 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) | 1448.81 | 2.72 | 1.71 | 13.25 | 0.25 | -3.85 | 213.33 | -11.65 | 40.98 | -11.18 | 172.60 | -11.75 |
| 2022 (9) | 1410.47 | 24.76 | 1.51 | -22.16 | 0.26 | -18.75 | 241.47 | 28.22 | 46.14 | 32.55 | 195.59 | 27.14 |
| 2021 (8) | 1130.58 | -7.61 | 1.94 | 36.62 | 0.32 | 6.67 | 188.33 | -26.6 | 34.81 | -29.16 | 153.84 | -25.94 |
| 2020 (7) | 1223.71 | -31.12 | 1.42 | -25.26 | 0.30 | 42.86 | 256.58 | 33.22 | 49.14 | 34.04 | 207.73 | 33.04 |
| 2019 (6) | 1776.62 | 33.7 | 1.90 | 10.47 | 0.21 | -22.22 | 192.60 | -9.39 | 36.66 | 12.01 | 156.14 | -13.3 |
| 2018 (5) | 1328.84 | 166.8 | 1.72 | 25.55 | 0.27 | -63.01 | 212.56 | -20.27 | 32.73 | -33.42 | 180.10 | -17.45 |
| 2017 (4) | 498.06 | 4920.77 | 1.37 | -6.8 | 0.73 | -98.02 | 266.60 | 7.73 | 49.16 | -33.02 | 218.17 | 3.47 |
| 2016 (3) | 9.92 | -21.7 | 1.47 | -52.88 | 36.78 | 27.66 | 247.47 | 111.71 | 73.39 | 101.29 | 210.86 | 93.01 |
| 2015 (2) | 12.67 | -93.07 | 3.12 | 25.3 | 28.81 | 1340.5 | 116.89 | -20.11 | 36.46 | 52.49 | 109.25 | -12.19 |
| 2014 (1) | 182.78 | -45.73 | 2.49 | -7.43 | 2.00 | 85.19 | 146.32 | 7.91 | 23.91 | 3.02 | 124.41 | 9.64 |
