- 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) | 0.97 | 12.79 | -25.38 | 0.97 | 22.78 | 8.99 | 94.15 | -11.25 | 34.04 | 94.12 | -18.4 | -7.72 | 264.80 | 5.72 | 36.24 | -76.53 | -163.35 | -245.66 |
| 23Q3 (19) | 0.86 | -12.24 | -28.93 | 0.79 | 3.95 | -16.84 | 106.08 | 13.91 | 41.21 | 115.34 | -3.86 | 20.15 | 250.48 | 28.61 | 16.94 | -29.06 | -258.45 | 32.54 |
| 23Q2 (18) | 0.98 | -20.97 | -44.94 | 0.76 | 8.57 | -46.85 | 93.13 | 27.12 | 82.29 | 119.97 | -7.16 | 88.19 | 194.76 | -5.79 | 24.98 | 18.34 | 529.51 | 144.73 |
| 23Q1 (17) | 1.24 | -4.62 | -17.88 | 0.70 | -21.35 | -48.15 | 73.26 | 4.3 | 21.86 | 129.22 | 26.7 | 91.21 | 206.74 | 6.36 | 20.47 | -4.27 | 80.71 | 90.28 |
| 22Q4 (16) | 1.30 | 7.44 | 78.08 | 0.89 | -6.32 | -28.23 | 70.24 | -6.5 | -43.83 | 101.99 | 6.24 | 39.52 | 194.37 | -9.25 | 7.21 | -22.14 | 48.61 | -231.55 |
| 22Q3 (15) | 1.21 | -32.02 | 12.04 | 0.95 | -33.57 | -48.65 | 75.12 | 47.03 | -10.78 | 96.00 | 50.59 | 95.6 | 214.19 | 37.45 | 73.35 | -43.08 | -5.07 | -542.75 |
| 22Q2 (14) | 1.78 | 17.88 | 85.42 | 1.43 | 5.93 | -19.66 | 51.09 | -15.02 | -46.15 | 63.75 | -5.67 | 24.56 | 155.83 | -9.2 | 21.46 | -41.00 | 6.63 | -330.86 |
| 22Q1 (13) | 1.51 | 106.85 | 75.58 | 1.35 | 8.87 | -55.88 | 60.12 | -51.92 | -43.46 | 67.58 | -7.55 | 127.08 | 171.61 | -5.34 | 82.29 | -43.91 | -360.9 | -204.65 |
| 21Q4 (12) | 0.73 | -32.41 | -8.75 | 1.24 | -32.97 | -71.03 | 125.04 | 48.5 | 10.12 | 73.10 | 48.94 | 243.52 | 181.30 | 46.73 | 114.38 | 16.83 | 72.97 | -66.51 |
| 21Q3 (11) | 1.08 | 12.5 | 35.0 | 1.85 | 3.93 | -38.33 | 84.20 | -11.26 | -25.58 | 49.08 | -4.1 | 61.77 | 123.56 | -3.69 | 61.64 | 9.73 | -45.21 | -85.49 |
| 21Q2 (10) | 0.96 | 11.63 | 20.0 | 1.78 | -41.83 | -4.81 | 94.88 | -10.78 | -16.94 | 51.18 | 71.98 | 5.24 | 128.30 | 36.29 | 53.86 | 17.76 | -57.67 | -77.65 |
| 21Q1 (9) | 0.86 | 7.5 | -34.35 | 3.06 | -28.5 | 101.32 | 106.34 | -6.35 | 53.1 | 29.76 | 39.85 | -50.22 | 94.14 | 11.32 | -9.57 | 41.96 | -16.51 | 66.91 |
| 20Q4 (8) | 0.80 | 0.0 | -61.35 | 4.28 | 42.67 | 185.33 | 113.55 | 0.36 | 158.07 | 21.28 | -29.86 | -64.95 | 84.57 | 10.64 | 27.17 | 50.26 | -25.03 | 31.54 |
| 20Q3 (7) | 0.80 | 0.0 | -37.98 | 3.00 | 60.43 | 328.57 | 113.14 | -0.95 | 60.1 | 30.34 | -37.61 | -76.68 | 76.44 | -8.33 | -26.63 | 67.04 | -15.64 | -30.59 |
| 20Q2 (6) | 0.80 | -38.93 | -28.57 | 1.87 | 23.03 | 81.55 | 114.23 | 64.45 | 41.16 | 48.63 | -18.65 | -44.76 | 83.39 | -19.89 | 46.25 | 79.47 | 216.11 | -29.01 |
| 20Q1 (5) | 1.31 | -36.71 | -17.61 | 1.52 | 1.33 | 70.79 | 69.46 | 57.86 | 21.48 | 59.78 | -1.53 | -41.36 | 104.10 | 56.54 | 170.74 | 25.14 | -34.21 | -79.17 |
| 19Q4 (4) | 2.07 | 60.47 | 0.0 | 1.50 | 114.29 | 0.0 | 44.00 | -37.74 | 0.0 | 60.71 | -53.33 | 0.0 | 66.50 | -36.17 | 0.0 | 38.21 | -60.44 | 0.0 |
| 19Q3 (3) | 1.29 | 15.18 | 0.0 | 0.70 | -32.04 | 0.0 | 70.67 | -12.67 | 0.0 | 130.09 | 47.76 | 0.0 | 104.18 | 82.71 | 0.0 | 96.58 | -13.73 | 0.0 |
| 19Q2 (2) | 1.12 | -29.56 | 0.0 | 1.03 | 15.73 | 0.0 | 80.92 | 41.52 | 0.0 | 88.04 | -13.64 | 0.0 | 57.02 | 48.3 | 0.0 | 111.95 | -7.23 | 0.0 |
| 19Q1 (1) | 1.59 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 57.18 | 0.0 | 0.0 | 101.94 | 0.0 | 0.0 | 38.45 | 0.0 | 0.0 | 120.67 | 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) | 5.28 | -8.33 | 3.43 | -9.97 | 69.18 | 9.13 | 106.32 | 10.91 | 215.05 | 15.59 | -39.54 | 0 |
| 2022 (9) | 5.76 | 62.71 | 3.81 | -57.81 | 63.39 | -38.54 | 95.86 | 137.22 | 186.05 | 54.1 | -26.80 | 0 |
| 2021 (8) | 3.54 | -17.87 | 9.03 | -9.97 | 103.14 | 21.89 | 40.41 | 11.08 | 120.73 | 21.59 | 22.82 | 5.11 |
| 2020 (7) | 4.31 | -46.46 | 10.03 | 103.45 | 84.62 | 86.68 | 36.38 | -50.82 | 99.29 | 44.74 | 21.71 | -57.19 |
| 2019 (6) | 8.05 | 52.75 | 4.93 | 113.42 | 45.33 | -34.59 | 73.97 | -53.27 | 68.60 | 9.01 | 50.71 | -69.2 |
| 2018 (5) | 5.27 | 37.6 | 2.31 | 29.78 | 69.30 | -27.33 | 158.28 | -22.93 | 62.93 | -30.38 | 164.66 | -21.71 |
| 2017 (4) | 3.83 | -8.59 | 1.78 | -19.46 | 95.36 | 9.52 | 205.36 | 24.21 | 90.39 | 37.79 | 210.33 | 12.59 |
| 2016 (3) | 4.19 | 9.11 | 2.21 | -6.75 | 87.07 | -8.35 | 165.33 | 7.29 | 65.60 | 13.65 | 186.81 | -2.38 |
| 2015 (2) | 3.84 | -9.0 | 2.37 | -23.05 | 95.00 | 9.8 | 154.09 | 29.96 | 57.72 | 79.37 | 191.37 | 10.68 |
| 2014 (1) | 4.22 | 23.03 | 3.08 | 14.93 | 86.52 | -18.75 | 118.57 | -13.09 | 32.18 | 76.23 | 172.90 | -23.04 |
