- 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) | 11.50 | 22.47 | 253.85 | 2.18 | 10.66 | 23.86 | 7.92 | -18.27 | -71.73 | 41.83 | -9.63 | -18.89 | 15.95 | -4.43 | -53.78 | 33.80 | -13.97 | -25.02 |
| 23Q3 (19) | 9.39 | 23.88 | 306.49 | 1.97 | 31.33 | 5.35 | 9.69 | -19.25 | -75.37 | 46.29 | -23.9 | -4.95 | 16.69 | -39.81 | -21.72 | 39.29 | -12.88 | -41.12 |
| 23Q2 (18) | 7.58 | 12.13 | 238.39 | 1.50 | 7.91 | 4.17 | 12.00 | -10.91 | -70.47 | 60.83 | -7.33 | -3.73 | 27.73 | -34.41 | 51.03 | 45.10 | 22.45 | -47.23 |
| 23Q1 (17) | 6.76 | 108.0 | 269.4 | 1.39 | -21.02 | 8.59 | 13.47 | -51.93 | -72.84 | 65.64 | 27.28 | -8.02 | 42.28 | 22.52 | 98.68 | 36.83 | -18.3 | -63.05 |
| 22Q4 (16) | 3.25 | 40.69 | 103.12 | 1.76 | -5.88 | 0.0 | 28.02 | -28.79 | -50.79 | 51.57 | 5.89 | -0.1 | 34.51 | 61.87 | 119.95 | 45.08 | -32.44 | -51.46 |
| 22Q3 (15) | 2.31 | 3.12 | 110.0 | 1.87 | 29.86 | 1.63 | 39.35 | -3.17 | -52.29 | 48.70 | -22.93 | -1.64 | 21.32 | 16.12 | 36.32 | 66.73 | -21.93 | -42.64 |
| 22Q2 (14) | 2.24 | 22.4 | 111.32 | 1.44 | 12.5 | -19.55 | 40.64 | -18.06 | -52.52 | 63.19 | -11.45 | 24.34 | 18.36 | -13.72 | -9.02 | 85.47 | -14.26 | -26.46 |
| 22Q1 (13) | 1.83 | 14.37 | 86.73 | 1.28 | -27.27 | -26.44 | 49.60 | -12.89 | -46.7 | 71.36 | 38.24 | 36.84 | 21.28 | 35.63 | -22.56 | 99.68 | 7.33 | -15.33 |
| 21Q4 (12) | 1.60 | 45.45 | 48.15 | 1.76 | -4.35 | -14.56 | 56.94 | -30.96 | -32.52 | 51.62 | 4.26 | 16.87 | 15.69 | 0.32 | -41.93 | 92.87 | -20.17 | -8.53 |
| 21Q3 (11) | 1.10 | 3.77 | -0.9 | 1.84 | 2.79 | 2.79 | 82.47 | -3.66 | 0.55 | 49.51 | -2.58 | -2.4 | 15.64 | -22.5 | -40.55 | 116.34 | 0.09 | 9.3 |
| 21Q2 (10) | 1.06 | 8.16 | 6.0 | 1.79 | 2.87 | 39.84 | 85.60 | -8.01 | -6.0 | 50.82 | -2.55 | -28.45 | 20.18 | -26.56 | -60.12 | 116.23 | -1.27 | 4.25 |
| 21Q1 (9) | 0.98 | -9.26 | -8.41 | 1.74 | -15.53 | 30.83 | 93.05 | 10.27 | 9.57 | 52.15 | 18.07 | -24.03 | 27.48 | 1.7 | -55.27 | 117.73 | 15.96 | 27.79 |
| 20Q4 (8) | 1.08 | -2.7 | -21.74 | 2.06 | 15.08 | 34.64 | 84.38 | 2.88 | 27.56 | 44.17 | -12.93 | -25.86 | 27.02 | 2.7 | -43.12 | 101.53 | -4.61 | 29.8 |
| 20Q3 (7) | 1.11 | 11.0 | -10.48 | 1.79 | 39.84 | 28.78 | 82.02 | -9.93 | 11.74 | 50.73 | -28.58 | -22.32 | 26.31 | -48.0 | -27.78 | 106.44 | -4.53 | 4.07 |
| 20Q2 (6) | 1.00 | -6.54 | -23.66 | 1.28 | -3.76 | 0.0 | 91.06 | 7.23 | 30.89 | 71.03 | 3.47 | -0.38 | 50.60 | -17.63 | 64.61 | 111.49 | 21.01 | 1.23 |
| 20Q1 (5) | 1.07 | -22.46 | -19.55 | 1.33 | -13.07 | 23.15 | 84.92 | 28.37 | 23.7 | 68.65 | 15.22 | -18.68 | 61.43 | 29.33 | 21.02 | 92.13 | 17.78 | -9.94 |
| 19Q4 (4) | 1.38 | 11.29 | 0.0 | 1.53 | 10.07 | 0.0 | 66.15 | -9.88 | 0.0 | 59.58 | -8.77 | 0.0 | 47.50 | 30.39 | 0.0 | 78.22 | -23.52 | 0.0 |
| 19Q3 (3) | 1.24 | -5.34 | 0.0 | 1.39 | 8.59 | 0.0 | 73.40 | 5.51 | 0.0 | 65.31 | -8.4 | 0.0 | 36.43 | 18.51 | 0.0 | 102.28 | -7.13 | 0.0 |
| 19Q2 (2) | 1.31 | -1.5 | 0.0 | 1.28 | 18.52 | 0.0 | 69.57 | 1.34 | 0.0 | 71.30 | -15.54 | 0.0 | 30.74 | -39.44 | 0.0 | 110.13 | 7.65 | 0.0 |
| 19Q1 (1) | 1.33 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 68.65 | 0.0 | 0.0 | 84.42 | 0.0 | 0.0 | 50.76 | 0.0 | 0.0 | 102.30 | 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) | 38.28 | 197.9 | 9.60 | 40.76 | 9.54 | -66.41 | 38.01 | -28.97 | 20.68 | -31.7 | 26.87 | -47.96 |
| 2022 (9) | 12.85 | 161.71 | 6.82 | 8.25 | 28.40 | -61.78 | 53.51 | -7.58 | 30.28 | 5.95 | 51.63 | -50.18 |
| 2021 (8) | 4.91 | 14.72 | 6.30 | -6.8 | 74.31 | -12.83 | 57.90 | 7.24 | 28.58 | -35.49 | 103.63 | 9.15 |
| 2020 (7) | 4.28 | -26.21 | 6.76 | 26.83 | 85.25 | 35.47 | 53.99 | -21.18 | 44.30 | -22.03 | 94.94 | 27.27 |
| 2019 (6) | 5.80 | 15.08 | 5.33 | 48.88 | 62.93 | -13.09 | 68.50 | -32.82 | 56.82 | -23.16 | 74.60 | -25.71 |
| 2018 (5) | 5.04 | -27.17 | 3.58 | 7.19 | 72.41 | 37.19 | 101.96 | -6.6 | 73.95 | 43.31 | 100.42 | -9.01 |
| 2017 (4) | 6.92 | -9.07 | 3.34 | -13.47 | 52.78 | 10.0 | 109.17 | 15.47 | 51.60 | -24.7 | 110.36 | 49.16 |
| 2016 (3) | 7.61 | 23.54 | 3.86 | -34.35 | 47.98 | -19.03 | 94.54 | 52.26 | 68.53 | -8.95 | 73.99 | 60.57 |
| 2015 (2) | 6.16 | -37.14 | 5.88 | -26.22 | 59.26 | 59.09 | 62.09 | 35.6 | 75.27 | 329.13 | 46.08 | -29.66 |
| 2014 (1) | 9.80 | 5.04 | 7.97 | 5.28 | 37.25 | -4.78 | 45.79 | -5.1 | 17.54 | 265.42 | 65.51 | -20.65 |
