- 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) | 1.60 | 5.26 | -4.76 | 2.24 | 9.8 | 36.59 | 57.02 | -4.74 | 5.57 | 40.62 | -8.88 | -26.65 | 103.38 | -8.29 | -6.89 | -5.75 | 30.64 | -252.76 |
| 23Q3 (19) | 1.52 | -16.02 | -16.48 | 2.04 | -2.86 | 16.57 | 59.86 | 18.84 | 19.58 | 44.58 | 2.67 | -14.43 | 112.72 | 16.53 | 7.28 | -8.29 | -181.97 | -185.86 |
| 23Q2 (18) | 1.81 | 11.73 | -12.98 | 2.10 | 28.83 | 11.11 | 50.37 | -10.49 | 15.0 | 43.42 | -22.27 | -9.75 | 96.73 | -13.94 | 5.51 | -2.94 | -950.0 | -1378.26 |
| 23Q1 (17) | 1.62 | -3.57 | 5.19 | 1.63 | -0.61 | 5.16 | 56.27 | 4.18 | -4.69 | 55.86 | 0.87 | -4.82 | 112.40 | 1.23 | 3.32 | -0.28 | 82.82 | -103.13 |
| 22Q4 (16) | 1.68 | -7.69 | -1.18 | 1.64 | -6.29 | -15.46 | 54.01 | 7.89 | 0.63 | 55.38 | 6.3 | 18.03 | 111.03 | 5.67 | 22.31 | -1.63 | 43.79 | -116.62 |
| 22Q3 (15) | 1.82 | -12.5 | 10.98 | 1.75 | -7.41 | 6.71 | 50.06 | 14.29 | -9.88 | 52.10 | 8.29 | -6.29 | 105.07 | 14.61 | -2.37 | -2.90 | -1360.87 | -182.15 |
| 22Q2 (14) | 2.08 | 35.06 | 26.83 | 1.89 | 21.94 | 15.24 | 43.80 | -25.81 | -21.15 | 48.11 | -18.03 | -13.47 | 91.68 | -15.73 | -14.81 | 0.23 | -97.43 | -93.48 |
| 22Q1 (13) | 1.54 | -9.41 | 1.99 | 1.55 | -20.1 | -12.92 | 59.04 | 10.01 | -2.06 | 58.69 | 25.09 | 14.92 | 108.79 | 19.84 | -7.54 | 8.94 | -8.87 | 241.46 |
| 21Q4 (12) | 1.70 | 3.66 | 3.03 | 1.94 | 18.29 | -15.65 | 53.67 | -3.38 | -2.74 | 46.92 | -15.61 | 18.66 | 90.78 | -15.65 | -11.12 | 9.81 | 177.9 | 232.03 |
| 21Q3 (11) | 1.64 | 0.0 | 1.23 | 1.64 | 0.0 | -30.8 | 55.55 | 0.0 | -1.4 | 55.60 | 0.0 | 45.09 | 107.62 | 0.0 | 6.0 | 3.53 | 0.0 | 151.38 |
| 21Q2 (10) | 1.64 | 8.61 | -7.87 | 1.64 | -7.87 | -26.79 | 55.55 | -7.85 | 8.45 | 55.60 | 8.87 | 37.08 | 107.62 | -8.53 | 12.15 | 3.53 | 155.85 | 184.65 |
| 21Q1 (9) | 1.51 | -8.48 | 23.77 | 1.78 | -22.61 | 14.1 | 60.28 | 9.24 | -18.89 | 51.07 | 29.16 | -12.49 | 117.66 | 15.19 | -18.04 | -6.32 | 14.94 | 41.86 |
| 20Q4 (8) | 1.65 | 1.85 | 15.38 | 2.30 | -2.95 | -11.54 | 55.18 | -2.06 | -13.2 | 39.54 | 3.18 | 12.84 | 102.14 | 0.6 | -6.79 | -7.43 | -8.15 | 32.27 |
| 20Q3 (7) | 1.62 | -8.99 | 10.2 | 2.37 | 5.8 | -19.11 | 56.34 | 10.0 | -9.09 | 38.32 | -5.52 | 23.45 | 101.53 | 5.8 | -2.41 | -6.87 | -64.75 | 37.72 |
| 20Q2 (6) | 1.78 | 45.9 | 5.33 | 2.24 | 43.59 | -24.07 | 51.22 | -31.08 | -5.06 | 40.56 | -30.5 | 31.52 | 95.96 | -33.16 | 8.18 | -4.17 | 61.64 | -6.65 |
| 20Q1 (5) | 1.22 | -14.69 | -12.23 | 1.56 | -40.0 | -30.97 | 74.32 | 16.91 | 13.48 | 58.36 | 66.55 | 44.74 | 143.56 | 31.01 | 44.69 | -10.87 | 0.91 | -264.95 |
| 19Q4 (4) | 1.43 | -2.72 | 0.0 | 2.60 | -11.26 | 0.0 | 63.57 | 2.58 | 0.0 | 35.04 | 12.89 | 0.0 | 109.58 | 5.32 | 0.0 | -10.97 | 0.54 | 0.0 |
| 19Q3 (3) | 1.47 | -13.02 | 0.0 | 2.93 | -0.68 | 0.0 | 61.97 | 14.87 | 0.0 | 31.04 | 0.65 | 0.0 | 104.04 | 17.29 | 0.0 | -11.03 | -182.1 | 0.0 |
| 19Q2 (2) | 1.69 | 21.58 | 0.0 | 2.95 | 30.53 | 0.0 | 53.95 | -17.62 | 0.0 | 30.84 | -23.51 | 0.0 | 88.70 | -10.6 | 0.0 | -3.91 | -159.33 | 0.0 |
| 19Q1 (1) | 1.39 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | 65.49 | 0.0 | 0.0 | 40.32 | 0.0 | 0.0 | 99.22 | 0.0 | 0.0 | 6.59 | 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) | 6.25 | -18.09 | 7.57 | -7.57 | 58.41 | 22.15 | 48.22 | 8.21 | 110.50 | 21.19 | -3.86 | 0 |
| 2022 (9) | 7.63 | 16.67 | 8.19 | -0.24 | 47.82 | -14.29 | 44.56 | 0.2 | 91.18 | -8.93 | 1.19 | 750.0 |
| 2021 (8) | 6.54 | 10.85 | 8.21 | -0.97 | 55.79 | -9.75 | 44.47 | 1.02 | 100.12 | -16.43 | 0.14 | 0 |
| 2020 (7) | 5.90 | 2.08 | 8.29 | -9.3 | 61.82 | -2.11 | 44.02 | 10.19 | 119.80 | 11.82 | -13.97 | 0 |
| 2019 (6) | 5.78 | 1.05 | 9.14 | 3.28 | 63.15 | -1.05 | 39.95 | -3.2 | 107.14 | 3.04 | -4.04 | 0 |
| 2018 (5) | 5.72 | -3.87 | 8.85 | 0.57 | 63.82 | 4.08 | 41.27 | -0.53 | 103.98 | -6.83 | 1.10 | 0 |
| 2017 (4) | 5.95 | 6.44 | 8.80 | -15.87 | 61.32 | -6.05 | 41.49 | 18.92 | 111.60 | -4.66 | -8.79 | 0 |
| 2016 (3) | 5.59 | -8.06 | 10.46 | -34.34 | 65.27 | 8.77 | 34.89 | 52.23 | 117.06 | 15.6 | -16.90 | 0 |
| 2015 (2) | 6.08 | -1.3 | 15.93 | -5.18 | 60.01 | 1.2 | 22.92 | 5.48 | 101.26 | -0.85 | -18.33 | 0 |
| 2014 (1) | 6.16 | -6.53 | 16.80 | -12.41 | 59.30 | 6.98 | 21.73 | 14.19 | 102.13 | -1.04 | -21.10 | 0 |
