- 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) | 0.85 | 13.33 | 7.59 | 2.60 | 4.0 | 11.59 | 107.37 | -11.14 | -6.33 | 35.06 | -3.87 | -10.08 | 60.68 | -6.83 | 21.75 | 81.75 | -11.3 | -21.23 |
| 23Q3 (19) | 0.75 | -3.85 | -3.85 | 2.50 | -0.4 | 45.35 | 120.83 | 3.98 | 3.35 | 36.47 | 0.77 | -30.95 | 65.13 | 4.61 | 61.69 | 92.16 | 2.25 | -28.81 |
| 23Q2 (18) | 0.78 | -2.5 | -11.36 | 2.51 | 1.62 | 80.58 | 116.20 | 2.78 | 12.0 | 36.19 | -1.68 | -44.75 | 62.26 | 1.7 | 55.03 | 90.13 | 1.66 | -30.18 |
| 23Q1 (17) | 0.80 | 1.27 | 21.21 | 2.47 | 6.01 | 147.0 | 113.06 | -1.37 | -17.44 | 36.81 | -5.59 | -59.66 | 61.22 | 22.83 | 3.48 | 88.66 | -14.57 | -47.55 |
| 22Q4 (16) | 0.79 | 1.28 | -11.24 | 2.33 | 35.47 | 97.46 | 114.63 | -1.95 | 12.35 | 38.99 | -26.18 | -49.28 | 49.84 | 23.73 | -6.28 | 103.78 | -19.83 | -17.45 |
| 22Q3 (15) | 0.78 | -11.36 | -2.5 | 1.72 | 23.74 | 73.74 | 116.91 | 12.68 | 2.69 | 52.82 | -19.36 | -42.79 | 40.28 | 0.3 | -35.21 | 129.45 | 0.28 | -10.11 |
| 22Q2 (14) | 0.88 | 33.33 | -6.38 | 1.39 | 39.0 | 16.81 | 103.75 | -24.24 | 6.78 | 65.50 | -28.22 | -14.58 | 40.16 | -32.12 | -35.16 | 129.09 | -23.63 | 15.36 |
| 22Q1 (13) | 0.66 | -25.84 | -7.04 | 1.00 | -15.25 | -16.67 | 136.95 | 34.23 | 7.26 | 91.25 | 18.71 | 20.61 | 59.16 | 11.24 | -18.71 | 169.04 | 34.46 | 29.47 |
| 21Q4 (12) | 0.89 | 11.25 | 15.58 | 1.18 | 19.19 | -35.87 | 102.03 | -10.38 | -13.4 | 76.87 | -16.74 | 55.8 | 53.18 | -14.46 | -12.23 | 125.72 | -12.7 | 17.96 |
| 21Q3 (11) | 0.80 | -14.89 | -5.88 | 0.99 | -16.81 | -59.92 | 113.85 | 17.18 | 5.75 | 92.33 | 20.41 | 150.35 | 62.17 | 0.37 | 4.15 | 144.01 | 28.7 | 69.72 |
| 21Q2 (10) | 0.94 | 32.39 | 1.08 | 1.19 | -0.83 | -55.26 | 97.16 | -23.9 | -0.28 | 76.68 | 1.35 | 123.75 | 61.94 | -14.89 | 21.71 | 111.90 | -14.29 | 38.47 |
| 21Q1 (9) | 0.71 | -7.79 | 29.09 | 1.20 | -34.78 | -43.66 | 127.68 | 8.37 | -22.94 | 75.66 | 53.34 | 77.11 | 72.78 | 20.12 | 7.89 | 130.56 | 22.5 | -7.38 |
| 20Q4 (8) | 0.77 | -9.41 | -3.75 | 1.84 | -25.51 | -44.58 | 117.82 | 9.44 | 3.41 | 49.34 | 33.79 | 80.01 | 60.59 | 1.51 | 22.4 | 106.58 | 25.61 | 16.05 |
| 20Q3 (7) | 0.85 | -8.6 | -1.16 | 2.47 | -7.14 | -2.76 | 107.66 | 10.5 | 1.26 | 36.88 | 7.62 | 2.79 | 59.69 | 17.29 | 3.63 | 84.85 | 5.0 | 0.3 |
| 20Q2 (6) | 0.93 | 69.09 | 4.49 | 2.66 | 24.88 | 2.7 | 97.43 | -41.2 | -5.12 | 34.27 | -19.78 | -2.53 | 50.89 | -24.56 | -9.96 | 80.81 | -42.67 | -0.63 |
| 20Q1 (5) | 0.55 | -31.25 | -29.49 | 2.13 | -35.84 | -28.52 | 165.69 | 45.43 | 42.68 | 42.72 | 55.86 | 39.7 | 67.46 | 36.28 | 41.75 | 140.96 | 53.48 | 42.21 |
| 19Q4 (4) | 0.80 | -6.98 | 0.0 | 3.32 | 30.71 | 0.0 | 113.93 | 7.16 | 0.0 | 27.41 | -23.61 | 0.0 | 49.50 | -14.06 | 0.0 | 91.84 | 8.56 | 0.0 |
| 19Q3 (3) | 0.86 | -3.37 | 0.0 | 2.54 | -1.93 | 0.0 | 106.32 | 3.53 | 0.0 | 35.88 | 2.05 | 0.0 | 57.60 | 1.91 | 0.0 | 84.60 | 4.03 | 0.0 |
| 19Q2 (2) | 0.89 | 14.1 | 0.0 | 2.59 | -13.09 | 0.0 | 102.69 | -11.57 | 0.0 | 35.16 | 14.98 | 0.0 | 56.52 | 18.76 | 0.0 | 81.32 | -17.96 | 0.0 |
| 19Q1 (1) | 0.78 | 0.0 | 0.0 | 2.98 | 0.0 | 0.0 | 116.13 | 0.0 | 0.0 | 30.58 | 0.0 | 0.0 | 47.59 | 0.0 | 0.0 | 99.12 | 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) | 3.26 | 21.19 | 10.31 | 79.93 | 112.12 | -17.43 | 35.40 | -44.43 | 60.13 | -0.3 | 87.39 | -37.21 |
| 2022 (9) | 2.69 | -17.48 | 5.73 | -4.98 | 135.78 | 21.24 | 63.70 | 5.24 | 60.31 | 24.35 | 139.18 | 12.23 |
| 2021 (8) | 3.26 | 9.03 | 6.03 | -32.25 | 111.99 | -8.24 | 60.53 | 47.67 | 48.50 | -9.5 | 124.01 | 13.31 |
| 2020 (7) | 2.99 | -7.72 | 8.90 | -37.1 | 122.04 | 8.24 | 40.99 | 58.88 | 53.59 | 17.6 | 109.44 | 17.72 |
| 2019 (6) | 3.24 | 0.0 | 14.15 | 32.86 | 112.75 | 0.09 | 25.80 | -24.76 | 45.57 | -3.15 | 92.97 | -6.92 |
| 2018 (5) | 3.24 | 10.58 | 10.65 | 17.81 | 112.65 | -9.43 | 34.29 | -15.08 | 47.05 | 4.37 | 99.88 | -16.54 |
| 2017 (4) | 2.93 | 10.98 | 9.04 | -12.32 | 124.38 | -9.99 | 40.38 | 14.0 | 45.08 | -12.14 | 119.68 | -2.13 |
| 2016 (3) | 2.64 | 25.12 | 10.31 | 0.0 | 138.18 | -20.05 | 35.42 | 0.06 | 51.31 | -35.47 | 122.28 | -5.02 |
| 2015 (2) | 2.11 | -28.47 | 10.31 | -20.94 | 172.84 | 39.85 | 35.40 | 26.52 | 79.51 | 27.38 | 128.74 | 44.41 |
| 2014 (1) | 2.95 | 18.95 | 13.04 | -8.56 | 123.59 | -15.98 | 27.98 | 9.34 | 62.42 | -13.15 | 89.15 | -11.57 |
