- 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) | 1.58 | -9.71 | -14.59 | 1.29 | 12.17 | 18.35 | 57.71 | 10.94 | 17.34 | 70.53 | -11.19 | -15.29 | 29.28 | 33.7 | -1.88 | 98.96 | -9.66 | -3.55 |
| 23Q3 (19) | 1.75 | -3.85 | -16.27 | 1.15 | 22.34 | 2.68 | 52.02 | 4.29 | 19.72 | 79.42 | -17.84 | -2.12 | 21.90 | -3.05 | -16.76 | 109.54 | -11.63 | 11.46 |
| 23Q2 (18) | 1.82 | 12.35 | -26.61 | 0.94 | 6.82 | -19.66 | 49.88 | -11.23 | 35.91 | 96.67 | -6.53 | 24.22 | 22.59 | -37.34 | -23.53 | 123.96 | 0.32 | 45.89 |
| 23Q1 (17) | 1.62 | -12.43 | -42.55 | 0.88 | -19.27 | -29.6 | 56.19 | 14.25 | 74.07 | 103.42 | 24.21 | 42.53 | 36.05 | 20.81 | 6.81 | 123.56 | 20.43 | 73.81 |
| 22Q4 (16) | 1.85 | -11.48 | -25.7 | 1.09 | -2.68 | -9.92 | 49.18 | 13.19 | 34.67 | 83.26 | 2.61 | 10.6 | 29.84 | 13.42 | -5.93 | 102.60 | 4.4 | 28.12 |
| 22Q3 (15) | 2.09 | -15.73 | 4.5 | 1.12 | -4.27 | -5.88 | 43.45 | 18.39 | -4.48 | 81.14 | 4.27 | 6.19 | 26.31 | -10.93 | -10.96 | 98.28 | 15.66 | 6.42 |
| 22Q2 (14) | 2.48 | -12.06 | 16.43 | 1.17 | -6.4 | -7.87 | 36.70 | 13.69 | -14.05 | 77.82 | 7.25 | 8.93 | 29.54 | -12.47 | -0.37 | 84.97 | 19.52 | 0.56 |
| 22Q1 (13) | 2.82 | 13.25 | 43.15 | 1.25 | 3.31 | 5.04 | 32.28 | -11.61 | -30.28 | 72.56 | -3.61 | -4.99 | 33.75 | 6.4 | 7.72 | 71.09 | -11.23 | -22.17 |
| 21Q4 (12) | 2.49 | 24.5 | 20.87 | 1.21 | 1.68 | 10.0 | 36.52 | -19.72 | -17.21 | 75.28 | -1.48 | -8.93 | 31.72 | 7.34 | 9.57 | 80.08 | -13.29 | -18.14 |
| 21Q3 (11) | 2.00 | -6.1 | 12.36 | 1.19 | -6.3 | 65.28 | 45.49 | 6.53 | -11.1 | 76.41 | 6.96 | -39.41 | 29.55 | -0.34 | -7.16 | 92.35 | 9.29 | -36.5 |
| 21Q2 (10) | 2.13 | 8.12 | 82.05 | 1.27 | 6.72 | 118.97 | 42.70 | -7.78 | -45.02 | 71.44 | -6.46 | -54.55 | 29.65 | -5.36 | -11.31 | 84.50 | -7.49 | -58.05 |
| 21Q1 (9) | 1.97 | -4.37 | 27.1 | 1.19 | 8.18 | 40.0 | 46.30 | 4.96 | -21.06 | 76.37 | -7.61 | -28.49 | 31.33 | 8.22 | 14.97 | 91.34 | -6.62 | -33.91 |
| 20Q4 (8) | 2.06 | 15.73 | 415.0 | 1.10 | 52.78 | 685.71 | 44.11 | -13.8 | -80.5 | 82.66 | -34.45 | -87.25 | 28.95 | -9.05 | -87.05 | 97.82 | -32.74 | -84.98 |
| 20Q3 (7) | 1.78 | 52.14 | -16.04 | 0.72 | 24.14 | -36.84 | 51.17 | -34.12 | 19.25 | 126.10 | -19.78 | 58.02 | 31.83 | -4.79 | 10.91 | 145.44 | -27.8 | 54.69 |
| 20Q2 (6) | 1.17 | -24.52 | -45.83 | 0.58 | -31.76 | -50.0 | 77.67 | 32.43 | 84.1 | 157.19 | 47.18 | 100.57 | 33.43 | 22.68 | 19.35 | 201.43 | 45.74 | 117.67 |
| 20Q1 (5) | 1.55 | 287.5 | -24.39 | 0.85 | 507.14 | -32.54 | 58.65 | -74.07 | 31.92 | 106.80 | -83.53 | 47.31 | 27.25 | -87.81 | -18.22 | 138.21 | -78.77 | 65.24 |
| 19Q4 (4) | 0.40 | -81.13 | 0.0 | 0.14 | -87.72 | 0.0 | 226.19 | 427.13 | 0.0 | 648.53 | 712.69 | 0.0 | 223.59 | 679.06 | 0.0 | 651.12 | 592.53 | 0.0 |
| 19Q3 (3) | 2.12 | -1.85 | 0.0 | 1.14 | -1.72 | 0.0 | 42.91 | 1.71 | 0.0 | 79.80 | 1.82 | 0.0 | 28.70 | 2.46 | 0.0 | 94.02 | 1.6 | 0.0 |
| 19Q2 (2) | 2.16 | 5.37 | 0.0 | 1.16 | -7.94 | 0.0 | 42.19 | -5.11 | 0.0 | 78.37 | 8.1 | 0.0 | 28.01 | -15.94 | 0.0 | 92.54 | 10.64 | 0.0 |
| 19Q1 (1) | 2.05 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 44.46 | 0.0 | 0.0 | 72.50 | 0.0 | 0.0 | 33.32 | 0.0 | 0.0 | 83.64 | 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) | 6.10 | -37.37 | 4.69 | -3.89 | 59.81 | 59.62 | 77.77 | 3.89 | 30.07 | -5.97 | 107.52 | 33.83 |
| 2022 (9) | 9.74 | 2.2 | 4.88 | -1.01 | 37.47 | -2.17 | 74.86 | 1.03 | 31.98 | -2.77 | 80.34 | 1.06 |
| 2021 (8) | 9.53 | 91.37 | 4.93 | 58.01 | 38.30 | -47.76 | 74.10 | -36.61 | 32.89 | -16.5 | 79.50 | -47.29 |
| 2020 (7) | 4.98 | -21.7 | 3.12 | -16.58 | 73.32 | 27.76 | 116.89 | 19.72 | 39.39 | -1.52 | 150.82 | 31.11 |
| 2019 (6) | 6.36 | -29.18 | 3.74 | -33.45 | 57.39 | 41.29 | 97.64 | 50.31 | 40.00 | 17.44 | 115.03 | 60.84 |
| 2018 (5) | 8.98 | 7.16 | 5.62 | 4.66 | 40.62 | -6.73 | 64.96 | -4.44 | 34.06 | 6.04 | 71.52 | -9.95 |
| 2017 (4) | 8.38 | 30.12 | 5.37 | 15.98 | 43.55 | -23.19 | 67.98 | -13.79 | 32.12 | 7.14 | 79.42 | -24.78 |
| 2016 (3) | 6.44 | 13.38 | 4.63 | -24.72 | 56.70 | -11.7 | 78.85 | 32.77 | 29.98 | 28.34 | 105.58 | 5.33 |
| 2015 (2) | 5.68 | -8.39 | 6.15 | -34.08 | 64.21 | 9.02 | 59.39 | 51.81 | 23.36 | 0.21 | 100.24 | 34.15 |
| 2014 (1) | 6.20 | -15.76 | 9.33 | 20.23 | 58.90 | 18.73 | 39.12 | -16.87 | 23.31 | -20.74 | 74.72 | 11.11 |
