- 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) | 1.84 | 3.37 | 26.03 | 2.12 | 32.5 | 9.84 | 49.39 | -3.16 | -20.77 | 42.87 | -24.64 | -8.96 | 25.42 | 24.42 | 17.52 | 66.83 | -23.58 | -23.88 |
| 23Q3 (19) | 1.78 | -26.75 | 33.83 | 1.60 | -44.64 | 9.59 | 51.00 | 36.36 | -25.35 | 56.89 | 80.6 | -8.55 | 20.43 | 24.88 | 11.21 | 87.45 | 66.48 | -22.03 |
| 23Q2 (18) | 2.43 | 74.82 | 65.31 | 2.89 | 26.2 | 118.94 | 37.40 | -42.67 | -39.49 | 31.50 | -20.89 | -54.43 | 16.36 | -47.51 | -34.46 | 52.53 | -28.91 | -50.43 |
| 23Q1 (17) | 1.39 | -4.79 | -13.13 | 2.29 | 18.65 | 63.57 | 65.24 | 4.65 | 14.5 | 39.82 | -15.44 | -38.61 | 31.17 | 44.11 | 24.33 | 73.89 | -15.83 | -23.64 |
| 22Q4 (16) | 1.46 | 9.77 | -36.52 | 1.93 | 32.19 | 41.91 | 62.34 | -8.75 | 57.78 | 47.09 | -24.3 | -29.82 | 21.63 | 17.75 | -30.83 | 87.79 | -21.73 | 16.53 |
| 22Q3 (15) | 1.33 | -9.52 | -37.56 | 1.46 | 10.61 | 19.67 | 68.32 | 10.53 | 59.63 | 62.21 | -10.01 | -16.52 | 18.37 | -26.4 | -57.97 | 112.16 | 5.83 | 52.35 |
| 22Q2 (14) | 1.47 | -8.13 | 2.8 | 1.32 | -5.71 | -34.65 | 61.81 | 8.48 | -2.63 | 69.13 | 6.58 | 53.55 | 24.96 | -0.44 | -28.69 | 105.98 | 9.52 | 44.19 |
| 22Q1 (13) | 1.60 | -30.43 | -11.6 | 1.40 | 2.94 | -48.15 | 56.98 | 44.22 | 13.17 | 64.86 | -3.34 | 92.46 | 25.07 | -19.83 | -3.84 | 96.77 | 28.44 | 66.93 |
| 21Q4 (12) | 2.30 | 7.98 | -2.13 | 1.36 | 11.48 | -39.29 | 39.51 | -7.69 | 1.91 | 67.10 | -9.96 | 64.91 | 31.27 | -28.46 | 28.21 | 75.34 | 2.34 | 36.81 |
| 21Q3 (11) | 2.13 | 48.95 | 9.23 | 1.22 | -39.6 | -24.69 | 42.80 | -32.58 | -8.51 | 74.52 | 65.53 | 32.32 | 43.71 | 24.89 | 34.24 | 73.62 | 0.16 | 4.37 |
| 21Q2 (10) | 1.43 | -20.99 | -4.67 | 2.02 | -25.19 | 6.32 | 63.48 | 26.08 | 4.77 | 45.02 | 33.59 | -5.89 | 35.00 | 34.25 | -14.4 | 73.50 | 26.79 | 8.84 |
| 21Q1 (9) | 1.81 | -22.98 | -30.92 | 2.70 | 20.54 | -31.47 | 50.35 | 29.87 | 45.06 | 33.70 | -17.18 | 45.95 | 26.07 | 6.89 | 30.61 | 57.97 | 5.27 | 53.2 |
| 20Q4 (8) | 2.35 | 20.51 | 128.16 | 2.24 | 38.27 | -17.95 | 38.77 | -17.12 | -56.13 | 40.69 | -27.75 | 22.23 | 24.39 | -25.09 | -33.05 | 55.07 | -21.93 | -35.39 |
| 20Q3 (7) | 1.95 | 30.0 | 14.04 | 1.62 | -14.74 | -70.17 | 46.78 | -22.79 | -11.94 | 56.32 | 17.73 | 236.04 | 32.56 | -20.37 | 49.36 | 70.54 | 4.46 | 46.71 |
| 20Q2 (6) | 1.50 | -42.75 | 4.17 | 1.90 | -51.78 | 21.02 | 60.59 | 74.56 | -4.33 | 47.84 | 107.19 | -17.33 | 40.89 | 104.86 | 28.99 | 67.53 | 78.46 | -24.54 |
| 20Q1 (5) | 2.62 | 154.37 | 55.03 | 3.94 | 44.32 | 328.26 | 34.71 | -60.72 | -35.52 | 23.09 | -30.64 | -76.55 | 19.96 | -45.21 | -38.43 | 37.84 | -55.6 | -68.43 |
| 19Q4 (4) | 1.03 | -39.77 | 0.0 | 2.73 | -49.72 | 0.0 | 88.37 | 66.36 | 0.0 | 33.29 | 98.63 | 0.0 | 36.43 | 67.11 | 0.0 | 85.23 | 77.27 | 0.0 |
| 19Q3 (3) | 1.71 | 18.75 | 0.0 | 5.43 | 245.86 | 0.0 | 53.12 | -16.12 | 0.0 | 16.76 | -71.04 | 0.0 | 21.80 | -31.23 | 0.0 | 48.08 | -46.27 | 0.0 |
| 19Q2 (2) | 1.44 | -14.79 | 0.0 | 1.57 | 70.65 | 0.0 | 63.33 | 17.65 | 0.0 | 57.87 | -41.23 | 0.0 | 31.70 | -2.22 | 0.0 | 89.49 | -25.34 | 0.0 |
| 19Q1 (1) | 1.69 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 53.83 | 0.0 | 0.0 | 98.47 | 0.0 | 0.0 | 32.42 | 0.0 | 0.0 | 119.87 | 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) | 6.64 | -7.26 | 10.42 | 49.5 | 54.96 | 7.81 | 35.04 | -33.09 | 30.37 | 26.12 | 59.64 | -24.77 |
| 2022 (9) | 7.16 | 16.99 | 6.97 | 18.74 | 50.98 | -14.56 | 52.37 | -15.83 | 24.08 | -17.14 | 79.28 | -14.6 |
| 2021 (8) | 6.12 | -15.59 | 5.87 | -40.83 | 59.67 | 18.49 | 62.22 | 69.17 | 29.06 | 26.62 | 92.83 | 44.62 |
| 2020 (7) | 7.25 | -6.93 | 9.92 | 79.06 | 50.36 | 7.42 | 36.78 | -44.16 | 22.95 | 8.31 | 64.19 | -29.9 |
| 2019 (6) | 7.79 | -43.47 | 5.54 | -9.77 | 46.88 | 77.04 | 65.87 | 10.78 | 21.19 | 40.61 | 91.57 | 29.19 |
| 2018 (5) | 13.78 | -11.84 | 6.14 | -14.72 | 26.48 | 13.4 | 59.46 | 17.37 | 15.07 | -5.99 | 70.88 | 22.25 |
| 2017 (4) | 15.63 | -4.87 | 7.20 | -46.11 | 23.35 | 5.13 | 50.66 | 85.5 | 16.03 | -10.15 | 57.98 | 83.02 |
| 2016 (3) | 16.43 | 68.86 | 13.36 | -43.34 | 22.21 | -40.77 | 27.31 | 76.42 | 17.84 | -27.95 | 31.68 | 12.26 |
| 2015 (2) | 9.73 | 68.05 | 23.58 | 25.76 | 37.50 | -40.5 | 15.48 | -20.45 | 24.76 | -38.35 | 28.22 | -33.35 |
| 2014 (1) | 5.79 | -37.94 | 18.75 | 43.79 | 63.03 | 61.04 | 19.46 | -30.45 | 40.16 | 60.83 | 42.34 | 0.43 |
