- 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) | 0.74 | 270.0 | -48.61 | 0.38 | 72.73 | -50.0 | 123.08 | -72.4 | 94.72 | 242.60 | -41.32 | 101.68 | 33.30 | -71.42 | 40.68 | 332.38 | -55.26 | 107.95 |
| 23Q3 (19) | 0.20 | -73.68 | -88.24 | 0.22 | -76.84 | 0.0 | 445.93 | 272.04 | 735.23 | 413.45 | 331.98 | 0.3 | 116.52 | 287.24 | 28.67 | 742.86 | 300.51 | 98.07 |
| 23Q2 (18) | 0.76 | 8.57 | -61.03 | 0.95 | 25.0 | 493.75 | 119.86 | -8.37 | 156.93 | 95.71 | -19.69 | -83.61 | 30.09 | 21.62 | -71.1 | 185.48 | -17.66 | -64.78 |
| 23Q1 (17) | 0.70 | -51.39 | -44.44 | 0.76 | 0.0 | 744.44 | 130.81 | 106.95 | 81.4 | 119.18 | -0.92 | -88.28 | 24.74 | 4.52 | -72.15 | 225.25 | 40.92 | -77.47 |
| 22Q4 (16) | 1.44 | -15.29 | 176.92 | 0.76 | 245.45 | 123.53 | 63.21 | 18.39 | -64.19 | 120.29 | -70.82 | -54.61 | 23.67 | -73.86 | 59.39 | 159.84 | -57.38 | -62.54 |
| 22Q3 (15) | 1.70 | -12.82 | 95.4 | 0.22 | 37.5 | 15.79 | 53.39 | 14.45 | -49.04 | 412.21 | -29.43 | -13.7 | 90.56 | -13.02 | 265.46 | 375.04 | -28.79 | -32.74 |
| 22Q2 (14) | 1.95 | 54.76 | 529.03 | 0.16 | 77.78 | 100.0 | 46.65 | -35.31 | -84.31 | 584.13 | -42.54 | -51.34 | 104.11 | 17.21 | 441.39 | 526.68 | -47.33 | -64.38 |
| 22Q1 (13) | 1.26 | 142.31 | 281.82 | 0.09 | -73.53 | -10.0 | 72.11 | -59.15 | -73.99 | 1016.64 | 283.61 | 10.59 | 88.82 | 498.11 | 97.95 | 999.94 | 134.35 | -13.18 |
| 21Q4 (12) | 0.52 | -40.23 | 44.44 | 0.34 | 78.95 | 126.67 | 176.52 | 68.5 | -30.74 | 265.02 | -44.52 | -57.67 | 14.85 | -40.07 | -62.47 | 426.69 | -23.48 | -49.28 |
| 21Q3 (11) | 0.87 | 180.65 | 93.33 | 0.19 | 137.5 | -5.0 | 104.76 | -64.77 | -48.21 | 477.65 | -60.21 | 6.09 | 24.78 | 28.86 | -38.81 | 557.62 | -62.29 | -8.88 |
| 21Q2 (10) | 0.31 | -6.06 | -60.76 | 0.08 | -20.0 | -75.0 | 297.38 | 7.25 | 158.21 | 1200.37 | 30.58 | 328.12 | 19.23 | -57.14 | -72.9 | 1478.52 | 28.38 | 355.5 |
| 21Q1 (9) | 0.33 | -8.33 | -47.62 | 0.10 | -33.33 | -72.22 | 277.28 | 8.79 | 90.87 | 919.27 | 46.84 | 261.53 | 44.87 | 13.39 | -56.55 | 1151.68 | 36.89 | 288.73 |
| 20Q4 (8) | 0.36 | -20.0 | -57.14 | 0.15 | -25.0 | -77.61 | 254.88 | 26.0 | 134.89 | 626.03 | 39.05 | 359.37 | 39.57 | -2.3 | -35.91 | 841.34 | 37.48 | 359.65 |
| 20Q3 (7) | 0.45 | -43.04 | -47.67 | 0.20 | -37.5 | -74.03 | 202.29 | 75.64 | 92.25 | 450.21 | 60.57 | 279.6 | 40.50 | -42.93 | -31.53 | 611.99 | 88.54 | 271.65 |
| 20Q2 (6) | 0.79 | 25.4 | 16.18 | 0.32 | -11.11 | -48.39 | 115.17 | -20.72 | -13.44 | 280.38 | 10.27 | 91.01 | 70.96 | -31.29 | -25.7 | 324.59 | 9.56 | 76.1 |
| 20Q1 (5) | 0.63 | -25.0 | -37.0 | 0.36 | -46.27 | -53.25 | 145.27 | 33.88 | 60.25 | 254.27 | 86.58 | 114.99 | 103.27 | 67.27 | 67.46 | 296.27 | 61.86 | 101.2 |
| 19Q4 (4) | 0.84 | -2.33 | 0.0 | 0.67 | -12.99 | 0.0 | 108.51 | 3.13 | 0.0 | 136.28 | 14.91 | 0.0 | 61.74 | 4.38 | 0.0 | 183.04 | 11.16 | 0.0 |
| 19Q3 (3) | 0.86 | 26.47 | 0.0 | 0.77 | 24.19 | 0.0 | 105.22 | -20.92 | 0.0 | 118.60 | -19.2 | 0.0 | 59.15 | -38.07 | 0.0 | 164.67 | -10.66 | 0.0 |
| 19Q2 (2) | 0.68 | -32.0 | 0.0 | 0.62 | -19.48 | 0.0 | 133.05 | 46.77 | 0.0 | 146.79 | 24.11 | 0.0 | 95.51 | 54.87 | 0.0 | 184.32 | 25.17 | 0.0 |
| 19Q1 (1) | 1.00 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 90.65 | 0.0 | 0.0 | 118.27 | 0.0 | 0.0 | 61.67 | 0.0 | 0.0 | 147.25 | 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) | 3.07 | 10.83 | 2.34 | 46.25 | 119.00 | -9.75 | 156.22 | -31.65 | 13.29 | -26.98 | 261.92 | -23.46 |
| 2022 (9) | 2.77 | 42.05 | 1.60 | 116.22 | 131.85 | -29.68 | 228.55 | -53.8 | 18.20 | -41.54 | 342.19 | -47.44 |
| 2021 (8) | 1.95 | -6.25 | 0.74 | -32.73 | 187.49 | 7.08 | 494.72 | 48.76 | 31.13 | -60.81 | 651.08 | 52.05 |
| 2020 (7) | 2.08 | -53.57 | 1.10 | -62.71 | 175.09 | 114.76 | 332.56 | 168.32 | 79.44 | 77.32 | 428.21 | 166.52 |
| 2019 (6) | 4.48 | 69.7 | 2.95 | 163.39 | 81.53 | -41.14 | 123.94 | -61.87 | 44.80 | -5.68 | 160.67 | -61.38 |
| 2018 (5) | 2.64 | 183.87 | 1.12 | 100.0 | 138.51 | -64.53 | 325.05 | -49.69 | 47.50 | 41.28 | 416.06 | -58.51 |
| 2017 (4) | 0.93 | -83.71 | 0.56 | -65.43 | 390.46 | 510.67 | 646.05 | 186.24 | 33.62 | 265.04 | 1002.89 | 257.63 |
| 2016 (3) | 5.71 | 78.44 | 1.62 | 165.57 | 63.94 | -43.99 | 225.70 | -62.04 | 9.21 | -81.39 | 280.43 | -57.46 |
| 2015 (2) | 3.20 | 36.75 | 0.61 | -18.67 | 114.15 | -26.9 | 594.53 | 22.87 | 49.50 | -12.23 | 659.18 | 12.94 |
| 2014 (1) | 2.34 | -11.7 | 0.75 | 29.31 | 156.16 | 13.16 | 483.88 | -23.72 | 56.40 | -2.17 | 583.65 | -18.33 |
