- 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) | 0.94 | 5.62 | 51.61 | 70.67 | 68.99 | 16.37 | 97.31 | -4.56 | -33.33 | 1.29 | -40.83 | -14.0 | 0.17 | 41.67 | -87.02 | 98.43 | -5.37 | -32.65 |
| 23Q3 (19) | 0.89 | 0.0 | 21.92 | 41.82 | 7.92 | -89.5 | 101.96 | -0.47 | -17.83 | 2.18 | -7.23 | 847.83 | 0.12 | 500.0 | 300.0 | 104.02 | -0.71 | -16.31 |
| 23Q2 (18) | 0.89 | 17.11 | 14.1 | 38.75 | 12.61 | -88.31 | 102.44 | -14.94 | -12.1 | 2.35 | -10.98 | 770.37 | 0.02 | -98.5 | -97.06 | 104.76 | -13.95 | -9.8 |
| 23Q1 (17) | 0.76 | 22.58 | 1.33 | 34.41 | -43.34 | -88.06 | 120.43 | -17.49 | -0.27 | 2.64 | 76.0 | 725.0 | 1.33 | 1.53 | 31.68 | 121.74 | -16.7 | 1.39 |
| 22Q4 (16) | 0.62 | -15.07 | -24.39 | 60.73 | -84.75 | -81.53 | 145.96 | 17.62 | 31.27 | 1.50 | 552.17 | 435.71 | 1.31 | 4266.67 | 79.45 | 146.15 | 17.59 | 31.99 |
| 22Q3 (15) | 0.73 | -6.41 | -16.09 | 398.33 | 20.15 | 7.94 | 124.09 | 6.48 | 18.19 | 0.23 | -14.81 | -8.0 | 0.03 | -95.59 | -91.67 | 124.29 | 7.02 | 18.51 |
| 22Q2 (14) | 0.78 | 4.0 | -11.36 | 331.53 | 15.01 | -19.83 | 116.54 | -3.49 | 12.68 | 0.27 | -15.62 | 22.73 | 0.68 | -32.67 | -59.76 | 116.14 | -3.27 | 13.91 |
| 22Q1 (13) | 0.75 | -8.54 | -22.68 | 288.27 | -12.35 | -54.87 | 120.76 | 8.61 | 29.04 | 0.32 | 14.29 | 128.57 | 1.01 | 38.36 | -89.0 | 120.07 | 8.43 | 42.03 |
| 21Q4 (12) | 0.82 | -5.75 | -22.64 | 328.89 | -10.88 | -25.14 | 111.19 | 5.91 | 29.5 | 0.28 | 12.0 | 33.33 | 0.73 | 102.78 | -96.22 | 110.73 | 5.58 | 65.89 |
| 21Q3 (11) | 0.87 | -1.14 | -34.09 | 369.03 | -10.77 | 19.06 | 104.99 | 1.51 | 52.36 | 0.25 | 13.64 | -13.79 | 0.36 | -78.7 | -96.85 | 104.88 | 2.86 | 81.48 |
| 21Q2 (10) | 0.88 | -9.28 | -24.14 | 413.55 | -35.26 | 131.56 | 103.43 | 10.53 | 31.67 | 0.22 | 57.14 | -56.86 | 1.69 | -81.59 | 138.03 | 101.96 | 20.61 | 30.12 |
| 21Q1 (9) | 0.97 | -8.49 | -11.82 | 638.76 | 45.39 | 346.87 | 93.58 | 8.99 | 13.03 | 0.14 | -33.33 | -78.12 | 9.18 | -52.48 | 2600.0 | 84.54 | 26.65 | 1.75 |
| 20Q4 (8) | 1.06 | -19.7 | 0.0 | 439.33 | 41.74 | 426.71 | 85.86 | 24.6 | -0.03 | 0.21 | -27.59 | -80.73 | 19.32 | 69.18 | 5937.5 | 66.75 | 15.5 | -22.97 |
| 20Q3 (7) | 1.32 | 13.79 | 28.16 | 309.96 | 73.56 | 443.6 | 68.91 | -12.27 | -21.64 | 0.29 | -43.14 | -81.88 | 11.42 | 1508.45 | 0 | 57.79 | -26.25 | -35.46 |
| 20Q2 (6) | 1.16 | 5.45 | 14.85 | 178.59 | 24.94 | 155.64 | 78.55 | -5.12 | -12.59 | 0.51 | -20.31 | -60.77 | 0.71 | 108.82 | 0 | 78.36 | -5.69 | -14.05 |
| 20Q1 (5) | 1.10 | 3.77 | 20.88 | 142.94 | 71.37 | -23.3 | 82.79 | -3.61 | -17.26 | 0.64 | -41.28 | 30.61 | 0.34 | 6.25 | 0 | 83.09 | -4.12 | -17.36 |
| 19Q4 (4) | 1.06 | 2.91 | 0.0 | 83.41 | 46.28 | 0.0 | 85.89 | -2.33 | 0.0 | 1.09 | -31.87 | 0.0 | 0.32 | 0 | 0.0 | 86.66 | -3.22 | 0.0 |
| 19Q3 (3) | 1.03 | 1.98 | 0.0 | 57.02 | -18.38 | 0.0 | 87.94 | -2.14 | 0.0 | 1.60 | 23.08 | 0.0 | 0.00 | 0 | 0.0 | 89.54 | -1.79 | 0.0 |
| 19Q2 (2) | 1.01 | 10.99 | 0.0 | 69.86 | -62.52 | 0.0 | 89.86 | -10.19 | 0.0 | 1.30 | 165.31 | 0.0 | 0.00 | 0 | 0.0 | 91.17 | -9.33 | 0.0 |
| 19Q1 (1) | 0.91 | 0.0 | 0.0 | 186.37 | 0.0 | 0.0 | 100.06 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 100.55 | 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) | 3.23 | 11.38 | 239.76 | -1.28 | 112.99 | -10.14 | 1.52 | 1.33 | 1.31 | -22.02 | 113.20 | -9.84 |
| 2022 (9) | 2.90 | -19.44 | 242.87 | -85.5 | 125.74 | 23.96 | 1.50 | 581.82 | 1.68 | -78.79 | 125.56 | 33.94 |
| 2021 (8) | 3.60 | -19.64 | 1674.49 | 47.5 | 101.44 | 24.56 | 0.22 | -31.25 | 7.92 | -1.61 | 93.74 | 27.16 |
| 2020 (7) | 4.48 | 10.34 | 1135.28 | 5.15 | 81.44 | -9.4 | 0.32 | -5.88 | 8.05 | 2267.65 | 73.72 | -17.99 |
| 2019 (6) | 4.06 | 4.1 | 1079.66 | 0 | 89.89 | -4.0 | 0.34 | 0 | 0.34 | 36.0 | 89.89 | -3.75 |
| 2018 (5) | 3.90 | -12.75 | 0.00 | 0 | 93.64 | 14.71 | 0.00 | 0 | 0.25 | -53.7 | 93.39 | 15.17 |
| 2017 (4) | 4.47 | 6.68 | 0.00 | 0 | 81.63 | -6.39 | 0.00 | 0 | 0.54 | -8.47 | 81.09 | -6.36 |
| 2016 (3) | 4.19 | 3.97 | 0.00 | 0 | 87.20 | -3.63 | 0.00 | 0 | 0.59 | 0.0 | 86.60 | -3.66 |
| 2015 (2) | 4.03 | 13.52 | 0.00 | 0 | 90.48 | -11.98 | 0.00 | 0 | 0.59 | 5.36 | 89.89 | -12.07 |
| 2014 (1) | 3.55 | 6.61 | 0.00 | 0 | 102.79 | -6.18 | 0.00 | 0 | 0.56 | -1.75 | 102.23 | -6.2 |
