- 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) | 2.85 | 32.56 | 418.18 | 1.18 | 10.28 | 180.95 | 31.94 | -24.71 | -80.77 | 76.96 | -9.1 | -64.64 | 45.56 | 4.42 | -84.17 | 63.34 | -24.1 | -33.95 |
| 23Q3 (19) | 2.15 | 133.7 | 357.45 | 1.07 | 91.07 | 48.61 | 42.42 | -57.22 | -78.12 | 84.66 | -47.77 | -32.75 | 43.63 | -54.04 | -87.11 | 83.45 | -49.83 | 545.78 |
| 23Q2 (18) | 0.92 | -44.58 | 91.67 | 0.56 | -32.53 | -21.13 | 99.17 | 80.97 | -48.2 | 162.10 | 47.16 | 26.05 | 94.93 | 23.91 | -83.06 | 166.33 | 88.28 | 169.21 |
| 23Q1 (17) | 1.66 | 201.82 | 564.0 | 0.83 | 97.62 | -26.55 | 54.80 | -67.0 | -84.8 | 110.15 | -49.4 | 36.46 | 76.61 | -73.38 | -84.41 | 88.34 | -7.88 | 276.05 |
| 22Q4 (16) | 0.55 | 17.02 | 57.14 | 0.42 | -41.67 | -66.67 | 166.06 | -14.36 | -36.36 | 217.67 | 72.92 | 200.82 | 287.83 | -14.97 | 9.65 | 95.90 | 612.29 | 35.45 |
| 22Q3 (15) | 0.47 | -2.08 | -47.19 | 0.72 | 1.41 | -66.36 | 193.91 | 1.28 | 90.31 | 125.88 | -2.12 | 195.42 | 338.51 | -39.59 | 218.75 | -18.72 | 92.21 | -148.89 |
| 22Q2 (14) | 0.48 | 92.0 | -77.57 | 0.71 | -37.17 | -74.91 | 191.46 | -46.89 | 349.96 | 128.60 | 59.32 | 300.62 | 560.39 | 14.03 | 555.89 | -240.32 | -378.92 | -2125.19 |
| 22Q1 (13) | 0.25 | -28.57 | -10.71 | 1.13 | -10.32 | -5.04 | 360.52 | 38.16 | 9.49 | 80.72 | 11.55 | 5.61 | 491.42 | 87.21 | 101.67 | -50.18 | -170.88 | -130.97 |
| 21Q4 (12) | 0.35 | -60.67 | -18.6 | 1.26 | -41.12 | -41.67 | 260.95 | 156.11 | 23.59 | 72.36 | 69.82 | 71.79 | 262.50 | 147.18 | 51.76 | 70.80 | 84.9 | -11.84 |
| 21Q3 (11) | 0.89 | -58.41 | -36.43 | 2.14 | -24.38 | -70.96 | 101.89 | 139.46 | 56.37 | 42.61 | 32.74 | 245.02 | 106.20 | 24.3 | 92.88 | 38.29 | 454.54 | 70.56 |
| 21Q2 (10) | 2.14 | 664.29 | 409.52 | 2.83 | 137.82 | -25.72 | 42.55 | -87.08 | -80.44 | 32.10 | -58.0 | 34.48 | 85.44 | -64.94 | -31.24 | -10.80 | -106.67 | -109.22 |
| 21Q1 (9) | 0.28 | -34.88 | -48.15 | 1.19 | -44.91 | -84.2 | 329.28 | 55.95 | 95.2 | 76.43 | 81.46 | 532.7 | 243.68 | 40.88 | 100.74 | 162.03 | 101.76 | 172.87 |
| 20Q4 (8) | 0.43 | -69.29 | -82.01 | 2.16 | -70.69 | -94.01 | 211.15 | 224.05 | 455.51 | 42.12 | 241.05 | 1571.43 | 172.97 | 214.15 | 270.07 | 80.31 | 257.73 | 1395.32 |
| 20Q3 (7) | 1.40 | 233.33 | -52.22 | 7.37 | 93.44 | -51.35 | 65.16 | -70.04 | 109.59 | 12.35 | -48.26 | 105.49 | 55.06 | -55.69 | -15.73 | 22.45 | -80.83 | 179.5 |
| 20Q2 (6) | 0.42 | -22.22 | -57.58 | 3.81 | -49.4 | -32.69 | 217.51 | 28.94 | 137.46 | 23.87 | 97.6 | 48.45 | 124.25 | 2.36 | -8.89 | 117.13 | 97.25 | 508.4 |
| 20Q1 (5) | 0.54 | -77.41 | 5.88 | 7.53 | -79.12 | 262.02 | 168.69 | 343.8 | -6.25 | 12.08 | 379.37 | -72.33 | 121.39 | 159.71 | -53.01 | 59.38 | 1057.74 | 271.03 |
| 19Q4 (4) | 2.39 | -18.43 | 0.0 | 36.07 | 138.09 | 0.0 | 38.01 | 22.26 | 0.0 | 2.52 | -58.07 | 0.0 | 46.74 | -28.47 | 0.0 | -6.20 | 78.05 | 0.0 |
| 19Q3 (3) | 2.93 | 195.96 | 0.0 | 15.15 | 167.67 | 0.0 | 31.09 | -66.06 | 0.0 | 6.01 | -62.62 | 0.0 | 65.34 | -52.09 | 0.0 | -28.24 | 1.53 | 0.0 |
| 19Q2 (2) | 0.99 | 94.12 | 0.0 | 5.66 | 172.12 | 0.0 | 91.60 | -49.09 | 0.0 | 16.08 | -63.16 | 0.0 | 136.37 | -47.21 | 0.0 | -28.68 | 17.4 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 179.93 | 0.0 | 0.0 | 43.65 | 0.0 | 0.0 | 258.31 | 0.0 | 0.0 | -34.72 | 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) | 11.84 | 458.49 | 3.76 | 108.89 | 30.83 | -82.12 | 96.96 | -52.1 | 59.98 | -75.97 | 67.80 | -45.86 |
| 2022 (9) | 2.12 | 23.26 | 1.80 | -78.42 | 172.38 | -18.68 | 202.42 | 362.57 | 249.58 | 25.2 | 125.22 | 122.06 |
| 2021 (8) | 1.72 | -33.85 | 8.34 | -75.19 | 211.97 | 51.03 | 43.76 | 302.95 | 199.34 | 63.03 | 56.39 | 94.85 |
| 2020 (7) | 2.60 | -38.24 | 33.62 | 4.6 | 140.35 | 61.71 | 10.86 | -4.4 | 122.27 | 18.78 | 28.94 | 0 |
| 2019 (6) | 4.21 | -15.8 | 32.14 | 118.64 | 86.79 | 18.84 | 11.36 | -54.25 | 102.94 | -26.46 | -4.80 | 0 |
| 2018 (5) | 5.00 | -46.81 | 14.70 | -73.41 | 73.03 | 88.12 | 24.83 | 276.21 | 139.98 | 179.07 | -42.11 | 0 |
| 2017 (4) | 9.40 | 123.81 | 55.29 | 1570.39 | 38.82 | -55.38 | 6.60 | -94.01 | 50.16 | -68.42 | -4.74 | 0 |
| 2016 (3) | 4.20 | 33.33 | 3.31 | 248.42 | 87.00 | -25.01 | 110.24 | -71.32 | 158.85 | -62.65 | 38.39 | -48.9 |
| 2015 (2) | 3.15 | -51.69 | 0.95 | -81.45 | 116.02 | 107.1 | 384.40 | 439.66 | 425.29 | 378.34 | 75.12 | 95.93 |
| 2014 (1) | 6.52 | 154.69 | 5.12 | 70.1 | 56.02 | -60.67 | 71.23 | -41.27 | 88.91 | -16.61 | 38.34 | -75.6 |
