- 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) | 2.06 | 14.44 | 30.38 | 1.28 | -1.54 | 62.03 | 44.10 | -13.0 | -23.36 | 71.02 | 1.81 | -38.03 | 5.62 | -43.69 | 86.09 | 109.50 | -0.89 | -35.26 |
| 23Q3 (19) | 1.80 | -25.62 | 252.94 | 1.30 | 5.69 | 78.08 | 50.69 | 34.89 | -71.39 | 69.76 | -5.44 | -44.39 | 9.98 | 94.54 | 186.78 | 110.48 | 4.01 | -63.07 |
| 23Q2 (18) | 2.42 | 112.28 | 278.12 | 1.23 | 23.0 | 64.0 | 37.58 | -53.12 | -73.47 | 73.77 | -18.64 | -39.21 | 5.13 | 263.83 | -10.63 | 106.22 | -37.3 | -58.71 |
| 23Q1 (17) | 1.14 | -27.85 | 16.33 | 1.00 | 26.58 | 38.89 | 80.17 | 39.33 | -13.91 | 90.67 | -20.89 | -28.48 | 1.41 | -53.31 | -78.73 | 169.42 | 0.17 | -20.56 |
| 22Q4 (16) | 1.58 | 209.8 | -10.23 | 0.79 | 8.22 | 27.42 | 57.54 | -67.52 | 11.1 | 114.61 | -8.63 | -21.44 | 3.02 | -13.22 | -22.37 | 169.13 | -43.46 | -12.72 |
| 22Q3 (15) | 0.51 | -20.31 | -88.94 | 0.73 | -2.67 | 8.96 | 177.17 | 25.09 | 798.43 | 125.44 | 3.36 | -7.89 | 3.48 | -39.37 | 16.39 | 299.13 | 16.28 | 95.61 |
| 22Q2 (14) | 0.64 | -34.69 | -53.96 | 0.75 | 4.17 | 11.94 | 141.63 | 52.09 | 117.06 | 121.36 | -4.28 | -10.81 | 5.74 | -13.42 | -3.37 | 257.25 | 20.62 | 31.67 |
| 22Q1 (13) | 0.98 | -44.32 | -54.42 | 0.72 | 16.13 | 7.46 | 93.12 | 79.8 | 120.19 | 126.78 | -13.09 | -7.2 | 6.63 | 70.44 | 27.99 | 213.27 | 10.06 | 22.77 |
| 21Q4 (12) | 1.76 | -61.82 | 9.32 | 0.62 | -7.46 | -13.89 | 51.79 | 162.63 | -8.37 | 145.88 | 7.12 | 15.97 | 3.89 | 30.1 | 159.33 | 193.78 | 26.72 | 7.17 |
| 21Q3 (11) | 4.61 | 231.65 | 222.38 | 0.67 | 0.0 | -5.63 | 19.72 | -69.78 | -69.01 | 136.19 | 0.09 | 5.92 | 2.99 | -49.66 | -65.87 | 152.92 | -21.73 | -16.64 |
| 21Q2 (10) | 1.39 | -35.35 | -31.19 | 0.67 | 0.0 | -1.47 | 65.25 | 54.29 | 45.19 | 136.07 | -0.4 | 1.4 | 5.94 | 14.67 | -54.9 | 195.38 | 12.47 | 17.73 |
| 21Q1 (9) | 2.15 | 33.54 | 47.26 | 0.67 | -6.94 | -23.86 | 42.29 | -25.18 | -32.25 | 136.61 | 8.6 | 32.48 | 5.18 | 245.33 | 38.13 | 173.71 | -3.93 | 7.37 |
| 20Q4 (8) | 1.61 | 12.59 | 228.57 | 0.72 | 1.41 | -35.14 | 56.52 | -11.17 | -69.67 | 125.79 | -2.17 | 52.94 | 1.50 | -82.88 | -48.63 | 180.82 | -1.43 | -31.94 |
| 20Q3 (7) | 1.43 | -29.21 | 142.37 | 0.71 | 4.41 | -43.65 | 63.63 | 41.59 | -59.08 | 128.58 | -4.18 | 78.61 | 8.76 | -33.49 | 205.23 | 183.45 | 10.54 | -18.33 |
| 20Q2 (6) | 2.02 | 38.36 | 59.06 | 0.68 | -22.73 | -51.08 | 44.94 | -28.0 | -37.44 | 134.19 | 30.13 | 105.28 | 13.17 | 251.2 | 314.15 | 165.96 | 2.58 | 23.81 |
| 20Q1 (5) | 1.46 | 197.96 | 24.79 | 0.88 | -20.72 | -34.81 | 62.42 | -66.5 | -19.45 | 103.12 | 25.37 | 52.93 | 3.75 | 28.42 | -52.83 | 161.79 | -39.1 | 18.13 |
| 19Q4 (4) | 0.49 | -16.95 | 0.0 | 1.11 | -11.9 | 0.0 | 186.34 | 19.84 | 0.0 | 82.25 | 14.25 | 0.0 | 2.92 | 1.74 | 0.0 | 265.67 | 18.28 | 0.0 |
| 19Q3 (3) | 0.59 | -53.54 | 0.0 | 1.26 | -9.35 | 0.0 | 155.49 | 116.44 | 0.0 | 71.99 | 10.13 | 0.0 | 2.87 | -9.75 | 0.0 | 224.61 | 67.57 | 0.0 |
| 19Q2 (2) | 1.27 | 8.55 | 0.0 | 1.39 | 2.96 | 0.0 | 71.84 | -7.29 | 0.0 | 65.37 | -3.06 | 0.0 | 3.18 | -60.0 | 0.0 | 134.04 | -2.13 | 0.0 |
| 19Q1 (1) | 1.17 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 77.49 | 0.0 | 0.0 | 67.43 | 0.0 | 0.0 | 7.95 | 0.0 | 0.0 | 136.96 | 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) | 7.70 | 180.0 | 4.07 | 33.01 | 47.39 | -64.24 | 89.73 | -24.76 | 1.57 | -60.55 | 135.55 | -45.3 |
| 2022 (9) | 2.75 | -34.99 | 3.06 | 12.92 | 132.52 | 53.7 | 119.26 | -11.48 | 3.98 | 1.02 | 247.80 | 14.19 |
| 2021 (8) | 4.23 | -15.23 | 2.71 | -14.24 | 86.22 | 17.85 | 134.73 | 16.5 | 3.94 | 146.25 | 217.01 | 15.92 |
| 2020 (7) | 4.99 | 13.67 | 3.16 | -40.93 | 73.16 | -11.97 | 115.65 | 69.62 | 1.60 | -49.37 | 187.20 | 26.38 |
| 2019 (6) | 4.39 | -1.79 | 5.35 | 494.44 | 83.11 | 1.69 | 68.18 | -83.19 | 3.16 | -94.07 | 148.13 | -65.87 |
| 2018 (5) | 4.47 | 9.02 | 0.90 | -80.35 | 81.73 | -8.1 | 405.60 | 408.46 | 53.31 | 0 | 434.02 | 157.27 |
| 2017 (4) | 4.10 | 12.33 | 4.58 | -65.43 | 88.93 | -11.17 | 79.77 | 189.65 | 0.00 | 0 | 168.70 | 32.15 |
| 2016 (3) | 3.65 | -27.29 | 13.25 | 0 | 100.11 | 37.72 | 27.54 | 0 | 0.00 | 0 | 127.66 | 75.62 |
| 2015 (2) | 5.02 | -44.84 | 0.00 | 0 | 72.69 | 81.32 | 0.00 | 0 | 0.00 | 0 | 72.69 | 81.32 |
| 2014 (1) | 9.10 | 0 | 0.00 | 0 | 40.09 | 0 | 0.00 | 0 | 0.00 | 0 | 40.09 | 0 |
