- 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) | 1.55 | -35.15 | -32.31 | 3.52 | 6.99 | -64.44 | 58.81 | 54.76 | 47.95 | 25.86 | -6.61 | 181.39 | 65.94 | -23.91 | 16.46 | 18.72 | 189.27 | 343.75 |
| 23Q3 (19) | 2.39 | 68.31 | -64.75 | 3.29 | 81.77 | -47.69 | 38.00 | -40.62 | 183.16 | 27.69 | -44.85 | 91.36 | 86.66 | -60.26 | 35.22 | -20.97 | 79.81 | 42.06 |
| 23Q2 (18) | 1.42 | 71.08 | 7.58 | 1.81 | -58.86 | -53.94 | 64.00 | -41.6 | -6.87 | 50.21 | 142.56 | 116.7 | 218.05 | 44.59 | 297.39 | -103.84 | -406.29 | -380.5 |
| 23Q1 (17) | 0.83 | -63.76 | -17.0 | 4.40 | -55.56 | 66.67 | 109.59 | 175.7 | 20.44 | 20.70 | 125.24 | -39.97 | 150.81 | 166.35 | 124.19 | -20.51 | -167.06 | -135.24 |
| 22Q4 (16) | 2.29 | -66.22 | 126.73 | 9.90 | 57.39 | 432.26 | 39.75 | 196.2 | -55.88 | 9.19 | -36.49 | -81.21 | 56.62 | -11.66 | -6.71 | -7.68 | 78.78 | -109.81 |
| 22Q3 (15) | 6.78 | 413.64 | -3.28 | 6.29 | 60.05 | 399.21 | 13.42 | -80.47 | 3.39 | 14.47 | -37.55 | -80.01 | 64.09 | 16.8 | 37.8 | -36.19 | -197.76 | -193.2 |
| 22Q2 (14) | 1.32 | 32.0 | 9.09 | 3.93 | 48.86 | 555.0 | 68.72 | -24.48 | -8.8 | 23.17 | -32.8 | -84.66 | 54.87 | -18.43 | -11.1 | 37.02 | -36.39 | -77.52 |
| 22Q1 (13) | 1.00 | -0.99 | -12.28 | 2.64 | 41.94 | 252.0 | 90.99 | 0.99 | 14.42 | 34.48 | -29.5 | -71.4 | 67.27 | 10.84 | 43.1 | 58.20 | -25.69 | -61.98 |
| 21Q4 (12) | 1.01 | -85.59 | -68.63 | 1.86 | 47.62 | -20.85 | 90.10 | 594.14 | 218.83 | 48.91 | -32.42 | 26.28 | 60.69 | 30.49 | 224.55 | 78.32 | 101.7 | 62.19 |
| 21Q3 (11) | 7.01 | 479.34 | 24.51 | 1.26 | 110.0 | 85.29 | 12.98 | -82.77 | -19.73 | 72.37 | -52.1 | -45.57 | 46.51 | -24.64 | -25.99 | 38.83 | -76.43 | -55.0 |
| 21Q2 (10) | 1.21 | 6.14 | 12.04 | 0.60 | -20.0 | 22.45 | 75.35 | -5.24 | -10.53 | 151.08 | 25.33 | -17.84 | 61.72 | 31.29 | 4.47 | 164.71 | 7.6 | -21.2 |
| 21Q1 (9) | 1.14 | -64.6 | 16.33 | 0.75 | -68.09 | 78.57 | 79.52 | 181.39 | -14.58 | 120.55 | 211.26 | -44.04 | 47.01 | 151.39 | -3.71 | 153.07 | 216.98 | -41.05 |
| 20Q4 (8) | 3.22 | -42.81 | 75.96 | 2.35 | 245.59 | 250.75 | 28.26 | 74.77 | -43.07 | 38.73 | -70.87 | -71.28 | 18.70 | -70.24 | -60.84 | 48.29 | -44.04 | -64.68 |
| 20Q3 (7) | 5.63 | 421.3 | 51.75 | 0.68 | 38.78 | 9.68 | 16.17 | -80.8 | -34.0 | 132.96 | -27.69 | -9.12 | 62.84 | 6.36 | 15.47 | 86.29 | -58.72 | -25.86 |
| 20Q2 (6) | 1.08 | 10.2 | -23.4 | 0.49 | 16.67 | -2.0 | 84.22 | -9.53 | 30.8 | 183.88 | -14.64 | 1.95 | 59.08 | 21.02 | -70.88 | 209.02 | -19.51 | 399.45 |
| 20Q1 (5) | 0.98 | -46.45 | 8.89 | 0.42 | -37.31 | 35.48 | 93.09 | 87.53 | -7.95 | 215.41 | 59.75 | -27.77 | 48.82 | 2.24 | -85.43 | 259.68 | 89.91 | 303.54 |
| 19Q4 (4) | 1.83 | -50.67 | 0.0 | 0.67 | 8.06 | 0.0 | 49.64 | 102.61 | 0.0 | 134.84 | -7.84 | 0.0 | 47.75 | -12.26 | 0.0 | 136.74 | 17.48 | 0.0 |
| 19Q3 (3) | 3.71 | 163.12 | 0.0 | 0.62 | 24.0 | 0.0 | 24.50 | -61.95 | 0.0 | 146.31 | -18.88 | 0.0 | 54.42 | -73.18 | 0.0 | 116.39 | 178.11 | 0.0 |
| 19Q2 (2) | 1.41 | 56.67 | 0.0 | 0.50 | 61.29 | 0.0 | 64.39 | -36.33 | 0.0 | 180.37 | -39.52 | 0.0 | 202.91 | -39.43 | 0.0 | 41.85 | -34.97 | 0.0 |
| 19Q1 (1) | 0.90 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 101.13 | 0.0 | 0.0 | 298.21 | 0.0 | 0.0 | 335.00 | 0.0 | 0.0 | 64.35 | 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) | 2.84 | -78.15 | 7.61 | -61.78 | 128.65 | 358.16 | 47.99 | 161.81 | 130.79 | 102.43 | 45.86 | 0 |
| 2022 (9) | 13.00 | 15.76 | 19.91 | 330.02 | 28.08 | -13.63 | 18.33 | -76.75 | 64.61 | 5.3 | -18.20 | 0 |
| 2021 (8) | 11.23 | -39.0 | 4.63 | 12.38 | 32.51 | 64.03 | 78.85 | -11.06 | 61.36 | 119.69 | 50.00 | -37.93 |
| 2020 (7) | 18.41 | 65.41 | 4.12 | 69.55 | 19.82 | -39.57 | 88.66 | -41.05 | 27.93 | -28.66 | 80.56 | -44.08 |
| 2019 (6) | 11.13 | 82.46 | 2.43 | 24.62 | 32.80 | -45.19 | 150.40 | -19.5 | 39.15 | -43.23 | 144.06 | -18.94 |
| 2018 (5) | 6.10 | 24.74 | 1.95 | -18.07 | 59.84 | -19.75 | 186.84 | 21.97 | 68.96 | 49.01 | 177.72 | -2.07 |
| 2017 (4) | 4.89 | 50.0 | 2.38 | 64.14 | 74.57 | -33.32 | 153.18 | -39.28 | 46.28 | -18.09 | 181.47 | -41.0 |
| 2016 (3) | 3.26 | 44.25 | 1.45 | 0.69 | 111.83 | -30.72 | 252.27 | -0.31 | 56.50 | 26.06 | 307.60 | -16.79 |
| 2015 (2) | 2.26 | -12.06 | 1.44 | -53.4 | 161.42 | 13.8 | 253.06 | 113.99 | 44.82 | 44.39 | 369.66 | 61.39 |
| 2014 (1) | 2.57 | -4.81 | 3.09 | -38.57 | 141.84 | 4.74 | 118.26 | 62.92 | 31.04 | -22.46 | 229.05 | 36.36 |
