- 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) | 78.32 | -67.01 | 18.51 | 16569.70 | 3.47 | 1.67 | 1.16 | 205.26 | -15.94 | 0.01 | 0.0 | 0.0 | 10.09 | -1.46 | 26.28 | -8.92 | 9.44 | -34.95 |
| 23Q3 (19) | 237.43 | 56.38 | 19.96 | 16014.00 | 4.92 | 2.2 | 0.38 | -36.67 | -17.39 | 0.01 | 0.0 | 0.0 | 10.24 | 3.64 | 24.12 | -9.85 | -6.26 | -26.61 |
| 23Q2 (18) | 151.83 | 183.79 | 193.68 | 15262.90 | -2.9 | 0.32 | 0.60 | -64.71 | -65.91 | 0.01 | 0.0 | 0.0 | 9.88 | 12.66 | 7.04 | -9.27 | -31.3 | -24.26 |
| 23Q1 (17) | 53.50 | -19.05 | 98.59 | 15719.10 | -3.55 | 1.68 | 1.70 | 23.19 | -49.7 | 0.01 | 0.0 | 0.0 | 8.77 | 9.76 | -1.79 | -7.06 | -6.81 | -27.21 |
| 22Q4 (16) | 66.09 | -66.61 | 55.14 | 16297.30 | 4.01 | 2.25 | 1.38 | 200.0 | -35.51 | 0.01 | 0.0 | 0.0 | 7.99 | -3.15 | -4.2 | -6.61 | 15.04 | -6.61 |
| 22Q3 (15) | 197.92 | 282.82 | 114.71 | 15669.70 | 2.99 | -3.99 | 0.46 | -73.86 | -53.54 | 0.01 | 0.0 | 0.0 | 8.25 | -10.62 | 7.42 | -7.78 | -4.29 | -16.29 |
| 22Q2 (14) | 51.70 | 91.91 | -8.85 | 15214.90 | -1.58 | -0.24 | 1.76 | -47.93 | 10.0 | 0.01 | 0.0 | 0.0 | 9.23 | 3.36 | 26.79 | -7.46 | -34.41 | -31.57 |
| 22Q1 (13) | 26.94 | -36.76 | -29.84 | 15458.70 | -3.02 | 16.43 | 3.38 | 57.94 | 42.62 | 0.01 | 0.0 | 0.0 | 8.93 | 7.07 | 23.17 | -5.55 | 10.48 | -13.73 |
| 21Q4 (12) | 42.60 | -53.79 | 105.9 | 15939.30 | -2.34 | 37.86 | 2.14 | 116.16 | -51.36 | 0.01 | 0.0 | 0.0 | 8.34 | 8.59 | 20.87 | -6.20 | 7.32 | -149.0 |
| 21Q3 (11) | 92.18 | 62.52 | 503.27 | 16320.70 | 7.01 | 294.23 | 0.99 | -38.12 | -83.39 | 0.01 | 0.0 | -50.0 | 7.68 | 5.49 | 9.25 | -6.69 | -17.99 | -537.14 |
| 21Q2 (10) | 56.72 | 47.71 | 274.64 | 15252.00 | 14.87 | 481.6 | 1.60 | -32.49 | -73.38 | 0.01 | 0.0 | -66.67 | 7.28 | 0.41 | -5.08 | -5.67 | -16.19 | -250.0 |
| 21Q1 (9) | 38.40 | 85.6 | 257.21 | 13277.10 | 14.83 | 303.85 | 2.37 | -46.14 | -72.02 | 0.01 | 0.0 | -66.67 | 7.25 | 5.07 | -13.28 | -4.88 | -95.98 | -3853.85 |
| 20Q4 (8) | 20.69 | 35.41 | 99.52 | 11562.20 | 179.29 | 159.14 | 4.40 | -26.17 | -49.89 | 0.01 | -50.0 | -50.0 | 6.90 | -1.85 | -13.75 | -2.49 | -137.14 | -411.25 |
| 20Q3 (7) | 15.28 | 0.92 | 2.07 | 4139.89 | 57.87 | 208.67 | 5.96 | -0.83 | -1.97 | 0.02 | -33.33 | -71.43 | 7.03 | -8.34 | -14.48 | -1.05 | 35.19 | 49.28 |
| 20Q2 (6) | 15.14 | 40.84 | -13.73 | 2622.40 | -20.23 | 243.26 | 6.01 | -29.04 | 15.8 | 0.03 | 0.0 | -75.0 | 7.67 | -8.25 | -16.99 | -1.62 | -1346.15 | 58.88 |
| 20Q1 (5) | 10.75 | 3.66 | -49.39 | 3287.61 | -26.32 | 350.03 | 8.47 | -3.53 | 97.44 | 0.03 | 50.0 | -75.0 | 8.36 | 4.5 | -21.5 | 0.13 | -83.75 | 102.08 |
| 19Q4 (4) | 10.37 | -30.73 | 0.0 | 4461.76 | 232.67 | 0.0 | 8.78 | 44.41 | 0.0 | 0.02 | -71.43 | 0.0 | 8.00 | -2.68 | 0.0 | 0.80 | 138.65 | 0.0 |
| 19Q3 (3) | 14.97 | -14.7 | 0.0 | 1341.21 | 75.56 | 0.0 | 6.08 | 17.15 | 0.0 | 0.07 | -41.67 | 0.0 | 8.22 | -11.04 | 0.0 | -2.07 | 47.46 | 0.0 |
| 19Q2 (2) | 17.55 | -17.37 | 0.0 | 763.98 | 4.58 | 0.0 | 5.19 | 20.98 | 0.0 | 0.12 | 0.0 | 0.0 | 9.24 | -13.24 | 0.0 | -3.94 | 36.86 | 0.0 |
| 19Q1 (1) | 21.24 | 0.0 | 0.0 | 730.53 | 0.0 | 0.0 | 4.29 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 10.65 | 0.0 | 0.0 | -6.24 | 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) | 159.05 | 28.68 | 63565.80 | 1.48 | 2.29 | -22.37 | 0.01 | 0.0 | 9.83 | 12.73 | -7.53 | 0 |
| 2022 (9) | 123.60 | 0.64 | 62640.70 | 5.71 | 2.95 | -0.67 | 0.01 | 0.0 | 8.72 | 16.89 | -5.76 | 0 |
| 2021 (8) | 122.81 | 137.31 | 59256.40 | 139.51 | 2.97 | -57.87 | 0.01 | 0.0 | 7.46 | -11.4 | -4.48 | 0 |
| 2020 (7) | 51.75 | 25.61 | 24741.10 | 451.55 | 7.05 | -20.43 | 0.01 | -87.5 | 8.42 | -26.21 | -1.36 | 0 |
| 2019 (6) | 41.20 | -11.66 | 4485.71 | 132.73 | 8.86 | 13.15 | 0.08 | -57.89 | 11.41 | -33.31 | -2.47 | 0 |
| 2018 (5) | 46.64 | 73.51 | 1927.42 | -6.47 | 7.83 | -42.34 | 0.19 | 5.56 | 17.11 | -28.74 | -9.10 | 0 |
| 2017 (4) | 26.88 | 26.97 | 2060.68 | -24.09 | 13.58 | -21.23 | 0.18 | 38.46 | 24.01 | 8.35 | -10.25 | 0 |
| 2016 (3) | 21.17 | -12.95 | 2714.60 | 56.23 | 17.24 | 14.86 | 0.13 | -38.1 | 22.16 | 18.25 | -4.78 | 0 |
| 2015 (2) | 24.32 | 69.6 | 1737.55 | 364.13 | 15.01 | -41.04 | 0.21 | -78.35 | 18.74 | -22.34 | -3.53 | 0 |
| 2014 (1) | 14.34 | 324.26 | 374.37 | 46.46 | 25.46 | -76.45 | 0.97 | -32.17 | 24.13 | -56.18 | 2.30 | -95.78 |
