- 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) | 3.65 | -42.61 | -64.94 | 1.53 | -32.89 | 75.86 | 24.96 | 74.55 | 185.26 | 59.31 | 48.53 | -43.41 | 48.31 | 65.33 | 252.37 | 35.97 | 43.88 | -63.97 |
| 23Q3 (19) | 6.36 | -24.38 | -57.88 | 2.28 | 132.65 | 240.3 | 14.30 | 32.04 | 137.15 | 39.93 | -56.93 | -70.52 | 29.22 | 70.88 | 599.04 | 25.00 | -71.07 | -81.79 |
| 23Q2 (18) | 8.41 | -5.19 | -40.01 | 0.98 | 15.29 | 151.28 | 10.83 | 5.56 | 66.87 | 92.70 | -13.13 | -60.57 | 17.10 | -27.14 | -26.67 | 86.43 | -7.56 | -60.4 |
| 23Q1 (17) | 8.87 | -14.79 | -35.3 | 0.85 | -2.3 | 174.19 | 10.26 | 17.26 | 54.52 | 106.71 | 1.82 | -63.31 | 23.47 | 71.19 | -74.3 | 93.50 | -6.34 | -54.65 |
| 22Q4 (16) | 10.41 | -31.06 | -20.47 | 0.87 | 29.85 | 40.32 | 8.75 | 45.11 | 25.9 | 104.80 | -22.62 | -28.07 | 13.71 | 227.99 | -82.18 | 99.83 | -27.27 | 31.82 |
| 22Q3 (15) | 15.10 | 7.7 | 21.19 | 0.67 | 71.79 | -21.18 | 6.03 | -7.09 | -17.4 | 135.43 | -42.39 | 27.01 | 4.18 | -82.08 | -94.01 | 137.27 | -37.11 | 210.5 |
| 22Q2 (14) | 14.02 | 2.26 | 0.07 | 0.39 | 25.81 | -88.95 | 6.49 | -2.26 | 0.0 | 235.10 | -19.17 | 810.89 | 23.32 | -74.46 | 53.83 | 218.27 | 5.87 | 1172.71 |
| 22Q1 (13) | 13.71 | 4.74 | -45.31 | 0.31 | -50.0 | -92.74 | 6.64 | -4.46 | 82.92 | 290.84 | 99.62 | 1264.81 | 91.31 | 18.71 | 647.83 | 206.17 | 172.24 | 1520.83 |
| 21Q4 (12) | 13.09 | 5.06 | -31.75 | 0.62 | -27.06 | -85.1 | 6.95 | -4.79 | 46.62 | 145.70 | 36.64 | 565.6 | 76.92 | 10.31 | 608.94 | 75.73 | 71.3 | 379.91 |
| 21Q3 (11) | 12.46 | -11.06 | 1.63 | 0.85 | -75.92 | -64.29 | 7.30 | 12.48 | -1.75 | 106.63 | 313.13 | 178.84 | 69.73 | 359.96 | 419.99 | 44.21 | 157.78 | 37.09 |
| 21Q2 (10) | 14.01 | -44.12 | 0.86 | 3.53 | -17.33 | 75.62 | 6.49 | 78.79 | -0.92 | 25.81 | 21.12 | -42.91 | 15.16 | 24.16 | -2.13 | 17.15 | 34.83 | -52.72 |
| 21Q1 (9) | 25.07 | 30.71 | 24.17 | 4.27 | 2.64 | 160.37 | 3.63 | -23.42 | -19.51 | 21.31 | -2.65 | -61.54 | 12.21 | 12.53 | -33.68 | 12.72 | -19.39 | -69.36 |
| 20Q4 (8) | 19.18 | 56.44 | 70.19 | 4.16 | 74.79 | 117.8 | 4.74 | -36.2 | -41.26 | 21.89 | -42.76 | -54.18 | 10.85 | -19.09 | 46.42 | 15.78 | -51.07 | -67.42 |
| 20Q3 (7) | 12.26 | -11.74 | 20.31 | 2.38 | 18.41 | 201.27 | 7.43 | 13.44 | -16.8 | 38.24 | -15.42 | -66.97 | 13.41 | -13.43 | -14.59 | 32.25 | -11.08 | -70.41 |
| 20Q2 (6) | 13.89 | -31.2 | 109.19 | 2.01 | 22.56 | 168.0 | 6.55 | 45.23 | -52.19 | 45.21 | -18.41 | -62.73 | 15.49 | -15.86 | -29.11 | 36.27 | -12.62 | -67.95 |
| 20Q1 (5) | 20.19 | 79.15 | 166.71 | 1.64 | -14.14 | 90.7 | 4.51 | -44.11 | -62.48 | 55.41 | 15.99 | -47.51 | 18.41 | 148.45 | -22.58 | 41.51 | -14.29 | -55.75 |
| 19Q4 (4) | 11.27 | 10.6 | 0.0 | 1.91 | 141.77 | 0.0 | 8.07 | -9.63 | 0.0 | 47.77 | -58.74 | 0.0 | 7.41 | -52.8 | 0.0 | 48.43 | -55.57 | 0.0 |
| 19Q3 (3) | 10.19 | 53.46 | 0.0 | 0.79 | 5.33 | 0.0 | 8.93 | -34.82 | 0.0 | 115.78 | -4.56 | 0.0 | 15.70 | -28.15 | 0.0 | 109.00 | -3.68 | 0.0 |
| 19Q2 (2) | 6.64 | -12.29 | 0.0 | 0.75 | -12.79 | 0.0 | 13.70 | 13.98 | 0.0 | 121.31 | 14.92 | 0.0 | 21.85 | -8.12 | 0.0 | 113.16 | 20.64 | 0.0 |
| 19Q1 (1) | 7.57 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 12.02 | 0.0 | 0.0 | 105.56 | 0.0 | 0.0 | 23.78 | 0.0 | 0.0 | 93.80 | 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) | 51.32 | 4.35 | 5.43 | 137.12 | 7.11 | -4.18 | 67.16 | -57.9 | 15.86 | -75.44 | 58.42 | -42.93 |
| 2022 (9) | 49.18 | -17.55 | 2.29 | 5.05 | 7.42 | 21.24 | 159.52 | -4.65 | 64.58 | -17.95 | 102.36 | 8.08 |
| 2021 (8) | 59.65 | -10.68 | 2.18 | -79.65 | 6.12 | 11.88 | 167.30 | 390.76 | 78.71 | 531.7 | 94.71 | 249.48 |
| 2020 (7) | 66.78 | 98.57 | 10.71 | 99.81 | 5.47 | -49.59 | 34.09 | -49.91 | 12.46 | -29.37 | 27.10 | -55.77 |
| 2019 (6) | 33.63 | 29.9 | 5.36 | 42.93 | 10.85 | -23.05 | 68.06 | -30.14 | 17.64 | -21.81 | 61.27 | -31.13 |
| 2018 (5) | 25.89 | 19.09 | 3.75 | -6.48 | 14.10 | -16.02 | 97.43 | 7.09 | 22.56 | -36.27 | 88.97 | 22.95 |
| 2017 (4) | 21.74 | 81.92 | 4.01 | -5.2 | 16.79 | -45.02 | 90.98 | 5.37 | 35.40 | -43.22 | 72.36 | 32.7 |
| 2016 (3) | 11.95 | 51.65 | 4.23 | -47.39 | 30.54 | -34.08 | 86.34 | 90.22 | 62.35 | 61.57 | 54.53 | 2.64 |
| 2015 (2) | 7.88 | 29.82 | 8.04 | 1.26 | 46.33 | -22.9 | 45.39 | -1.2 | 38.59 | 9.76 | 53.13 | -25.03 |
| 2014 (1) | 6.07 | 16.28 | 7.94 | -2.46 | 60.09 | -14.11 | 45.94 | 2.48 | 35.16 | 28.65 | 70.87 | -18.97 |
