- 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) | 8.00 | 6.95 | -25.79 | 2.17 | 49.66 | 0.0 | 11.37 | -6.5 | 34.72 | 42.02 | -32.82 | 0.0 | 277.61 | -15.47 | 15.08 | -224.22 | 11.63 | -17.53 |
| 23Q3 (19) | 7.48 | -26.38 | -32.12 | 1.45 | -2.03 | 0.0 | 12.16 | 35.87 | 47.22 | 62.55 | 1.86 | -0.65 | 328.43 | 5.77 | 23.87 | -253.72 | -5.65 | -30.83 |
| 23Q2 (18) | 10.16 | 16.38 | 0.2 | 1.48 | -12.43 | 12.98 | 8.95 | -14.19 | -0.22 | 61.41 | 14.36 | -11.46 | 310.52 | -2.31 | 6.0 | -240.15 | 5.36 | -11.9 |
| 23Q1 (17) | 8.73 | -19.02 | -0.34 | 1.69 | -22.12 | 1.2 | 10.43 | 23.58 | 0.38 | 53.70 | 27.8 | -1.16 | 317.86 | 31.77 | 3.76 | -253.74 | -33.01 | -5.02 |
| 22Q4 (16) | 10.78 | -2.18 | -4.94 | 2.17 | 49.66 | -3.56 | 8.44 | 2.18 | 5.11 | 42.02 | -33.26 | 3.93 | 241.23 | -9.02 | 18.67 | -190.77 | 1.63 | -23.22 |
| 22Q3 (15) | 11.02 | 8.68 | -4.01 | 1.45 | 10.69 | 2.84 | 8.26 | -7.92 | 4.16 | 62.96 | -9.23 | -2.63 | 265.15 | -9.49 | 31.45 | -193.93 | 9.64 | -50.19 |
| 22Q2 (14) | 10.14 | 15.75 | -23.53 | 1.31 | -21.56 | -13.25 | 8.97 | -13.67 | 30.76 | 69.36 | 27.66 | 15.31 | 292.95 | -4.37 | 36.95 | -214.62 | 11.17 | -46.11 |
| 22Q1 (13) | 8.76 | -22.75 | -38.61 | 1.67 | -25.78 | -7.73 | 10.39 | 29.39 | 62.85 | 54.33 | 34.38 | 7.86 | 306.34 | 50.7 | 12.56 | -241.61 | -56.06 | -12.16 |
| 21Q4 (12) | 11.34 | -1.22 | -37.73 | 2.25 | 59.57 | -2.6 | 8.03 | 1.26 | 60.6 | 40.43 | -37.47 | 2.69 | 203.28 | 0.78 | 3.59 | -154.82 | -19.9 | -1.95 |
| 21Q3 (11) | 11.48 | -13.42 | -7.87 | 1.41 | -6.62 | -8.44 | 7.93 | 15.6 | 8.63 | 64.66 | 7.5 | 9.35 | 201.71 | -5.7 | -16.53 | -129.12 | 12.1 | 26.32 |
| 21Q2 (10) | 13.26 | -7.08 | 13.72 | 1.51 | -16.57 | -3.82 | 6.86 | 7.52 | -12.16 | 60.15 | 19.42 | 3.8 | 213.91 | -21.4 | -2.19 | -146.89 | 31.81 | 3.96 |
| 21Q1 (9) | 14.27 | -21.64 | 25.62 | 1.81 | -21.65 | 15.29 | 6.38 | 27.6 | -20.35 | 50.37 | 27.94 | -12.98 | 272.16 | 38.69 | 10.14 | -215.42 | -41.85 | -18.88 |
| 20Q4 (8) | 18.21 | 46.15 | 66.0 | 2.31 | 50.0 | 17.86 | 5.00 | -31.51 | -39.69 | 39.37 | -33.42 | -15.33 | 196.23 | -18.8 | -4.86 | -151.86 | 13.34 | -0.26 |
| 20Q3 (7) | 12.46 | 6.86 | 81.9 | 1.54 | -1.91 | 14.07 | 7.30 | -6.53 | -45.03 | 59.13 | 2.04 | -12.53 | 241.67 | 10.51 | -14.55 | -175.24 | -14.58 | 13.22 |
| 20Q2 (6) | 11.66 | 2.64 | 77.47 | 1.57 | 0.0 | 1.29 | 7.81 | -2.5 | -43.57 | 57.95 | 0.12 | -1.19 | 218.69 | -11.5 | -18.8 | -152.94 | 15.6 | 22.29 |
| 20Q1 (5) | 11.36 | 3.56 | 94.52 | 1.57 | -19.9 | -0.63 | 8.01 | -3.38 | -48.62 | 57.88 | 24.47 | 0.75 | 247.10 | 19.8 | -19.12 | -181.21 | -19.63 | 22.06 |
| 19Q4 (4) | 10.97 | 60.15 | 0.0 | 1.96 | 45.19 | 0.0 | 8.29 | -37.58 | 0.0 | 46.50 | -31.21 | 0.0 | 206.26 | -27.07 | 0.0 | -151.47 | 24.99 | 0.0 |
| 19Q3 (3) | 6.85 | 4.26 | 0.0 | 1.35 | -12.9 | 0.0 | 13.28 | -4.05 | 0.0 | 67.60 | 15.26 | 0.0 | 282.83 | 5.02 | 0.0 | -201.94 | -2.6 | 0.0 |
| 19Q2 (2) | 6.57 | 12.5 | 0.0 | 1.55 | -1.9 | 0.0 | 13.84 | -11.23 | 0.0 | 58.65 | 2.09 | 0.0 | 269.31 | -11.85 | 0.0 | -196.82 | 15.34 | 0.0 |
| 19Q1 (1) | 5.84 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 15.59 | 0.0 | 0.0 | 57.45 | 0.0 | 0.0 | 305.53 | 0.0 | 0.0 | -232.49 | 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) | 27.66 | 2.75 | 7.22 | 5.09 | 13.20 | -2.65 | 50.54 | -4.82 | 398.43 | 5.99 | -334.69 | 0 |
| 2022 (9) | 26.92 | -20.92 | 6.87 | -7.54 | 13.56 | 26.49 | 53.10 | 8.15 | 375.93 | 12.31 | -309.27 | 0 |
| 2021 (8) | 34.04 | -25.45 | 7.43 | 3.05 | 10.72 | 34.17 | 49.10 | -3.04 | 334.73 | 9.45 | -274.90 | 0 |
| 2020 (7) | 45.66 | 59.43 | 7.21 | 8.75 | 7.99 | -37.28 | 50.64 | -8.08 | 305.83 | -7.04 | -247.20 | 0 |
| 2019 (6) | 28.64 | 8.65 | 6.63 | -7.79 | 12.74 | -8.01 | 55.09 | 8.49 | 328.99 | -4.67 | -261.16 | 0 |
| 2018 (5) | 26.36 | -30.1 | 7.19 | -7.11 | 13.85 | 43.08 | 50.78 | 7.63 | 345.10 | 12.41 | -280.46 | 0 |
| 2017 (4) | 37.71 | -28.81 | 7.74 | 3.2 | 9.68 | 40.49 | 47.18 | -3.04 | 307.00 | 9.61 | -250.15 | 0 |
| 2016 (3) | 52.97 | -16.6 | 7.50 | -1.19 | 6.89 | 19.83 | 48.66 | 1.14 | 280.08 | -1.26 | -224.53 | 0 |
| 2015 (2) | 63.51 | 8.42 | 7.59 | -2.32 | 5.75 | -7.7 | 48.11 | 2.43 | 283.66 | -1.42 | -229.80 | 0 |
| 2014 (1) | 58.58 | 50.48 | 7.77 | 0.26 | 6.23 | -33.58 | 46.97 | -0.28 | 287.75 | 1.19 | -234.55 | 0 |
