- 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) | 0.48 | -59.66 | -22.58 | 0.27 | -47.06 | 0.0 | 190.44 | 148.88 | 30.46 | 336.52 | 88.94 | 0.25 | 28.98 | 12.67 | -64.55 | 497.97 | 117.55 | 24.51 |
| 23Q3 (19) | 1.19 | 4.39 | 40.0 | 0.51 | 70.0 | 2.0 | 76.52 | -4.22 | -28.26 | 178.11 | -40.43 | -1.47 | 25.72 | -58.21 | -51.76 | 228.90 | -27.88 | -2.22 |
| 23Q2 (18) | 1.14 | 67.65 | -8.8 | 0.30 | 76.47 | -55.22 | 79.89 | -39.93 | 9.63 | 299.01 | -45.15 | 120.15 | 61.54 | -50.31 | 35.79 | 317.37 | -42.75 | 94.25 |
| 23Q1 (17) | 0.68 | 9.68 | 9.68 | 0.17 | -37.04 | -26.09 | 133.00 | -8.89 | -10.0 | 545.19 | 62.41 | 39.85 | 123.84 | 51.5 | -2.79 | 554.36 | 38.61 | 35.14 |
| 22Q4 (16) | 0.62 | -27.06 | 44.19 | 0.27 | -46.0 | -32.5 | 145.98 | 36.86 | -31.1 | 335.69 | 85.71 | 48.72 | 81.74 | 53.3 | 12.73 | 399.93 | 70.84 | 9.55 |
| 22Q3 (15) | 0.85 | -32.0 | -41.38 | 0.50 | -25.37 | -48.45 | 106.66 | 46.37 | 69.62 | 180.76 | 33.09 | 92.26 | 53.32 | 17.65 | 67.67 | 234.09 | 43.28 | 87.11 |
| 22Q2 (14) | 1.25 | 101.61 | 17.92 | 0.67 | 191.3 | 67.5 | 72.87 | -50.69 | -15.43 | 135.82 | -65.16 | -40.85 | 45.32 | -64.42 | -34.93 | 163.38 | -60.17 | -33.62 |
| 22Q1 (13) | 0.62 | 44.19 | -17.33 | 0.23 | -42.5 | -42.5 | 147.78 | -30.25 | 22.19 | 389.83 | 72.71 | 71.59 | 127.39 | 75.69 | 110.67 | 410.22 | 12.36 | 42.61 |
| 21Q4 (12) | 0.43 | -70.34 | 7.5 | 0.40 | -58.76 | -11.11 | 211.87 | 236.94 | -5.86 | 225.72 | 140.08 | 10.75 | 72.51 | 128.02 | 20.45 | 365.08 | 191.81 | -0.97 |
| 21Q3 (11) | 1.45 | 36.79 | 21.85 | 0.97 | 142.5 | 8.99 | 62.88 | -27.03 | -18.08 | 94.02 | -59.05 | -8.25 | 31.80 | -54.34 | 14.64 | 125.11 | -49.17 | -17.41 |
| 21Q2 (10) | 1.06 | 41.33 | 47.22 | 0.40 | 0.0 | 42.86 | 86.17 | -28.75 | -32.18 | 229.61 | 1.07 | -28.13 | 69.65 | 15.18 | -1.87 | 246.13 | -14.44 | -34.46 |
| 21Q1 (9) | 0.75 | 87.5 | 102.7 | 0.40 | -11.11 | 81.82 | 120.94 | -46.26 | -51.24 | 227.19 | 11.47 | -45.98 | 60.47 | 0.45 | -19.82 | 287.66 | -21.97 | -51.51 |
| 20Q4 (8) | 0.40 | -66.39 | -16.67 | 0.45 | -49.44 | -11.76 | 225.06 | 193.2 | 19.05 | 203.81 | 98.9 | 14.38 | 60.20 | 117.02 | 56.36 | 368.66 | 143.37 | 12.15 |
| 20Q3 (7) | 1.19 | 65.28 | 85.94 | 0.89 | 217.86 | 81.63 | 76.76 | -39.58 | -46.24 | 102.47 | -67.93 | -44.99 | 27.74 | -60.92 | -57.16 | 151.48 | -59.67 | -42.69 |
| 20Q2 (6) | 0.72 | 94.59 | -26.53 | 0.28 | 27.27 | -57.58 | 127.05 | -48.77 | 37.17 | 319.49 | -24.04 | 130.96 | 70.98 | -5.89 | 9.15 | 375.57 | -36.69 | 126.36 |
| 20Q1 (5) | 0.37 | -22.92 | -59.78 | 0.22 | -56.86 | -71.05 | 248.02 | 31.19 | 149.62 | 420.60 | 136.05 | 249.98 | 75.42 | 95.9 | 24.91 | 593.20 | 80.46 | 272.71 |
| 19Q4 (4) | 0.48 | -25.0 | 0.0 | 0.51 | 4.08 | 0.0 | 189.05 | 32.41 | 0.0 | 178.18 | -4.34 | 0.0 | 38.50 | -40.54 | 0.0 | 328.72 | 24.37 | 0.0 |
| 19Q3 (3) | 0.64 | -34.69 | 0.0 | 0.49 | -25.76 | 0.0 | 142.78 | 54.16 | 0.0 | 186.27 | 34.66 | 0.0 | 64.75 | -0.43 | 0.0 | 264.30 | 59.29 | 0.0 |
| 19Q2 (2) | 0.98 | 6.52 | 0.0 | 0.66 | -13.16 | 0.0 | 92.62 | -6.78 | 0.0 | 138.33 | 15.1 | 0.0 | 65.03 | 7.7 | 0.0 | 165.92 | 4.25 | 0.0 |
| 19Q1 (1) | 0.92 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 99.36 | 0.0 | 0.0 | 120.18 | 0.0 | 0.0 | 60.38 | 0.0 | 0.0 | 159.16 | 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) | 4.76 | 6.49 | 1.53 | -21.54 | 76.64 | -6.17 | 237.87 | 27.21 | 36.39 | -22.97 | 278.12 | 25.6 |
| 2022 (9) | 4.47 | 10.92 | 1.95 | -21.05 | 81.68 | -9.8 | 186.99 | 26.49 | 47.24 | 12.91 | 221.43 | 12.66 |
| 2021 (8) | 4.03 | 23.24 | 2.47 | 9.29 | 90.55 | -18.87 | 147.83 | -8.55 | 41.84 | 22.88 | 196.54 | -17.84 |
| 2020 (7) | 3.27 | -13.26 | 2.26 | -30.46 | 111.61 | 15.18 | 161.66 | 44.16 | 34.05 | -10.75 | 239.22 | 39.98 |
| 2019 (6) | 3.77 | -2.33 | 3.25 | 0.0 | 96.90 | 2.57 | 112.14 | -0.22 | 38.15 | -15.41 | 170.89 | 5.64 |
| 2018 (5) | 3.86 | 2.12 | 3.25 | 8.33 | 94.47 | -2.18 | 112.39 | -7.73 | 45.10 | 18.59 | 161.77 | -10.31 |
| 2017 (4) | 3.78 | -17.65 | 3.00 | 7.53 | 96.58 | 21.5 | 121.81 | -6.86 | 38.03 | 24.0 | 180.37 | 0.43 |
| 2016 (3) | 4.59 | 44.79 | 2.79 | 89.8 | 79.49 | -30.88 | 130.78 | -47.5 | 30.67 | -42.01 | 179.60 | -42.29 |
| 2015 (2) | 3.17 | 0.96 | 1.47 | -5.16 | 115.01 | -1.09 | 249.09 | 5.93 | 52.89 | 2.34 | 311.21 | 3.83 |
| 2014 (1) | 3.14 | -5.71 | 1.55 | -14.84 | 116.28 | 6.05 | 235.14 | 17.55 | 51.68 | -3.37 | 299.74 | 16.99 |
