- 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) | 0.46 | -62.9 | -28.12 | 0.74 | 29.82 | 51.02 | 196.06 | 167.33 | 38.9 | 122.92 | -22.89 | -33.41 | 7.69 | -6.79 | -66.08 | 311.30 | 38.67 | 2.72 |
| 23Q3 (19) | 1.24 | 675.0 | -8.15 | 0.57 | 171.43 | -13.64 | 73.34 | -86.75 | 8.44 | 159.41 | -63.55 | 16.49 | 8.25 | -79.76 | -69.16 | 224.49 | -76.37 | 26.31 |
| 23Q2 (18) | 0.16 | -50.0 | -94.18 | 0.21 | -34.38 | -51.16 | 553.56 | 92.4 | 1575.93 | 437.36 | 55.0 | 107.68 | 40.77 | 30.09 | 5.59 | 950.14 | 76.43 | 363.44 |
| 23Q1 (17) | 0.32 | -50.0 | -56.16 | 0.32 | -34.69 | 6.67 | 287.72 | 103.84 | 130.84 | 282.17 | 52.87 | -6.72 | 31.34 | 38.24 | 35.85 | 538.55 | 77.7 | 33.28 |
| 22Q4 (16) | 0.64 | -52.59 | -80.0 | 0.49 | -25.76 | -38.75 | 141.15 | 108.71 | 396.13 | 184.58 | 34.88 | 61.28 | 22.67 | -15.25 | 78.93 | 303.06 | 70.52 | 132.69 |
| 22Q3 (15) | 1.35 | -50.91 | -51.44 | 0.66 | 53.49 | 10.0 | 67.63 | 104.75 | 106.31 | 136.85 | -35.02 | -9.85 | 26.75 | -30.72 | -3.11 | 177.73 | -13.31 | 13.23 |
| 22Q2 (14) | 2.75 | 276.71 | -9.54 | 0.43 | 43.33 | 104.76 | 33.03 | -73.5 | 10.39 | 210.59 | -30.38 | -50.99 | 38.61 | 67.36 | -54.57 | 205.02 | -49.26 | -45.28 |
| 22Q1 (13) | 0.73 | -77.19 | 508.33 | 0.30 | -62.5 | 20.0 | 124.64 | 338.1 | -83.7 | 302.49 | 164.3 | -17.64 | 23.07 | 82.08 | -59.54 | 404.06 | 210.24 | -62.41 |
| 21Q4 (12) | 3.20 | 15.11 | 5.26 | 0.80 | 33.33 | -28.57 | 28.45 | -13.21 | -4.88 | 114.45 | -24.6 | 40.38 | 12.67 | -54.11 | 157.52 | 130.24 | -17.03 | 22.27 |
| 21Q3 (11) | 2.78 | -8.55 | 24.66 | 0.60 | 185.71 | 11.11 | 32.78 | 9.56 | -19.83 | 151.80 | -64.67 | -10.61 | 27.61 | -67.51 | 37.98 | 156.97 | -58.1 | -17.69 |
| 21Q2 (10) | 3.04 | 2433.33 | 275.31 | 0.21 | -16.0 | 5.0 | 29.92 | -96.09 | -73.22 | 429.71 | 17.0 | -4.51 | 84.98 | 49.04 | 12.96 | 374.64 | -65.14 | -22.99 |
| 21Q1 (9) | 0.12 | -96.05 | -91.24 | 0.25 | -77.68 | -67.11 | 764.60 | 2456.34 | 1052.9 | 367.26 | 350.46 | 206.69 | 57.02 | 1058.94 | 534.97 | 1074.84 | 909.05 | 506.95 |
| 20Q4 (8) | 3.04 | 36.32 | 75.72 | 1.12 | 107.41 | 30.23 | 29.91 | -26.85 | -43.18 | 81.53 | -51.99 | -23.34 | 4.92 | -75.41 | -27.33 | 106.52 | -44.14 | -30.02 |
| 20Q3 (7) | 2.23 | 175.31 | -39.4 | 0.54 | 170.0 | 38.46 | 40.89 | -63.41 | 65.55 | 169.82 | -62.26 | -27.75 | 20.01 | -73.4 | -40.25 | 190.70 | -60.8 | -15.72 |
| 20Q2 (6) | 0.81 | -40.88 | -49.06 | 0.20 | -73.68 | -13.04 | 111.74 | 68.49 | 94.87 | 449.99 | 275.77 | 14.86 | 75.23 | 737.75 | 13.61 | 486.50 | 174.72 | 27.06 |
| 20Q1 (5) | 1.37 | -20.81 | 495.65 | 0.76 | -11.63 | 130.3 | 66.32 | 25.99 | -83.01 | 119.75 | 12.6 | -57.18 | 8.98 | 32.64 | -61.06 | 177.09 | 16.34 | -72.63 |
| 19Q4 (4) | 1.73 | -52.99 | 0.0 | 0.86 | 120.51 | 0.0 | 52.64 | 113.12 | 0.0 | 106.35 | -54.76 | 0.0 | 6.77 | -79.79 | 0.0 | 152.22 | -32.73 | 0.0 |
| 19Q3 (3) | 3.68 | 131.45 | 0.0 | 0.39 | 69.57 | 0.0 | 24.70 | -56.92 | 0.0 | 235.06 | -40.0 | 0.0 | 33.49 | -49.43 | 0.0 | 226.28 | -40.9 | 0.0 |
| 19Q2 (2) | 1.59 | 591.3 | 0.0 | 0.23 | -30.3 | 0.0 | 57.34 | -85.31 | 0.0 | 391.78 | 40.09 | 0.0 | 66.22 | 187.16 | 0.0 | 382.90 | -40.81 | 0.0 |
| 19Q1 (1) | 0.23 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 390.30 | 0.0 | 0.0 | 279.67 | 0.0 | 0.0 | 23.06 | 0.0 | 0.0 | 646.91 | 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) | 1.94 | -72.68 | 2.32 | -0.85 | 188.43 | 266.31 | 157.48 | 0.75 | 12.11 | 64.99 | 333.79 | 66.57 |
| 2022 (9) | 7.10 | -58.55 | 2.34 | -19.59 | 51.44 | 141.5 | 156.30 | 24.76 | 7.34 | 61.32 | 200.39 | 41.08 |
| 2021 (8) | 17.13 | 181.74 | 2.91 | -14.66 | 21.30 | -64.52 | 125.28 | 17.18 | 4.55 | -7.52 | 142.04 | -12.33 |
| 2020 (7) | 6.08 | 120.29 | 3.41 | 38.06 | 60.03 | -54.66 | 106.91 | -27.8 | 4.92 | 4.68 | 162.02 | -41.25 |
| 2019 (6) | 2.76 | -19.53 | 2.47 | 24.75 | 132.41 | 24.35 | 148.07 | -19.72 | 4.70 | -52.04 | 275.78 | -1.9 |
| 2018 (5) | 3.43 | 35.57 | 1.98 | 37.5 | 106.48 | -26.08 | 184.44 | -27.33 | 9.80 | -35.1 | 281.12 | -26.55 |
| 2017 (4) | 2.53 | -11.54 | 1.44 | -9.43 | 144.04 | 12.67 | 253.80 | 10.42 | 15.10 | 66.67 | 382.73 | 9.78 |
| 2016 (3) | 2.86 | 12.6 | 1.59 | 18.66 | 127.84 | -11.18 | 229.86 | -15.47 | 9.06 | -36.73 | 348.63 | -13.17 |
| 2015 (2) | 2.54 | -0.39 | 1.34 | -33.66 | 143.93 | 0.47 | 271.93 | 50.8 | 14.32 | 20.24 | 401.53 | 28.84 |
| 2014 (1) | 2.55 | -30.52 | 2.02 | -27.86 | 143.25 | 43.88 | 180.32 | 38.08 | 11.91 | 48.13 | 311.66 | 40.32 |
