- 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) | 0.87 | 117.5 | -72.03 | 0.47 | -81.12 | 0 | 104.51 | -53.57 | 257.06 | 195.54 | 435.58 | 0 | 69.44 | -25.86 | 2550.38 | 230.61 | 37.33 | 765.33 |
| 23Q3 (19) | 0.40 | -58.33 | 400.0 | 2.49 | 0 | -40.14 | 225.07 | 137.34 | -81.16 | 36.51 | 0 | 66.94 | 93.66 | 169.29 | 461.51 | 167.92 | 179.63 | -86.0 |
| 23Q2 (18) | 0.96 | 242.86 | 317.39 | 0.00 | 0 | -100.0 | 94.83 | -71.06 | -76.1 | 0.00 | 0 | -100.0 | 34.78 | 15.17 | 577.97 | 60.05 | -79.82 | -85.1 |
| 23Q1 (17) | 0.28 | -91.0 | -9.68 | 0.00 | 0 | -100.0 | 327.73 | 1019.68 | 11.33 | 0.00 | 0 | -100.0 | 30.20 | 1052.67 | 333.29 | 297.53 | 1016.44 | -1.66 |
| 22Q4 (16) | 3.11 | 3787.5 | 465.45 | 0.00 | -100.0 | -100.0 | 29.27 | -97.55 | -82.22 | 0.00 | -100.0 | -100.0 | 2.62 | -84.29 | -51.57 | 26.65 | -97.78 | -84.63 |
| 22Q3 (15) | 0.08 | -65.22 | -92.52 | 4.16 | -47.21 | 55.22 | 1194.62 | 201.13 | 1307.75 | 21.87 | 89.35 | -35.64 | 16.68 | 225.15 | 105.17 | 1199.81 | 197.63 | 983.64 |
| 22Q2 (14) | 0.23 | -25.81 | -67.61 | 7.88 | 31.11 | 332.97 | 396.71 | 34.76 | 207.5 | 11.55 | -23.71 | -76.93 | 5.13 | -26.4 | -66.99 | 403.12 | 33.24 | 146.5 |
| 22Q1 (13) | 0.31 | -43.64 | -64.37 | 6.01 | -6.39 | 116.19 | 294.39 | 78.83 | 180.96 | 15.14 | 6.77 | -53.74 | 6.97 | 28.84 | -61.95 | 302.55 | 74.48 | 153.86 |
| 21Q4 (12) | 0.55 | -48.6 | -29.49 | 6.42 | 139.55 | 120.62 | 164.62 | 93.99 | 40.76 | 14.18 | -58.27 | -54.73 | 5.41 | -33.46 | -73.78 | 173.40 | 56.61 | 35.85 |
| 21Q3 (11) | 1.07 | 50.7 | -7.76 | 2.68 | 47.25 | -8.53 | 84.86 | -34.22 | 7.83 | 33.98 | -32.14 | 9.47 | 8.13 | -47.68 | -47.34 | 110.72 | -32.3 | 17.4 |
| 21Q2 (10) | 0.71 | -18.39 | 9.23 | 1.82 | -34.53 | -4.21 | 129.01 | 23.12 | -7.82 | 50.07 | 52.98 | 4.6 | 15.54 | -15.17 | -4.31 | 163.54 | 37.22 | -4.69 |
| 21Q1 (9) | 0.87 | 11.54 | 1.16 | 2.78 | -4.47 | 37.62 | 104.78 | -10.41 | -0.97 | 32.73 | 4.5 | -27.25 | 18.32 | -11.2 | 52.67 | 119.18 | -6.63 | -14.14 |
| 20Q4 (8) | 0.78 | -32.76 | 6.85 | 2.91 | -0.68 | 59.89 | 116.95 | 48.6 | -5.93 | 31.32 | 0.9 | -37.32 | 20.63 | 33.61 | 56.76 | 127.64 | 35.34 | -20.78 |
| 20Q3 (7) | 1.16 | 78.46 | 28.89 | 2.93 | 54.21 | 55.03 | 78.70 | -43.77 | -21.96 | 31.04 | -35.16 | -35.62 | 15.44 | -4.93 | 16.44 | 94.31 | -45.04 | -30.55 |
| 20Q2 (6) | 0.65 | -24.42 | -12.16 | 1.90 | -5.94 | 16.56 | 139.96 | 32.27 | 14.08 | 47.87 | 6.4 | -14.13 | 16.24 | 35.33 | 20.39 | 171.59 | 23.62 | 4.03 |
| 20Q1 (5) | 0.86 | 17.81 | 21.13 | 2.02 | 10.99 | -5.61 | 105.81 | -14.89 | -17.25 | 44.99 | -9.97 | 5.93 | 12.00 | -8.81 | -7.83 | 138.80 | -13.86 | -11.77 |
| 19Q4 (4) | 0.73 | -18.89 | 0.0 | 1.82 | -3.7 | 0.0 | 124.32 | 23.28 | 0.0 | 49.97 | 3.65 | 0.0 | 13.16 | -0.75 | 0.0 | 161.13 | 18.65 | 0.0 |
| 19Q3 (3) | 0.90 | 21.62 | 0.0 | 1.89 | 15.95 | 0.0 | 100.84 | -17.81 | 0.0 | 48.21 | -13.52 | 0.0 | 13.26 | -1.7 | 0.0 | 135.80 | -17.67 | 0.0 |
| 19Q2 (2) | 0.74 | 4.23 | 0.0 | 1.63 | -23.83 | 0.0 | 122.69 | -4.04 | 0.0 | 55.75 | 31.27 | 0.0 | 13.49 | 3.61 | 0.0 | 164.95 | 4.85 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 2.14 | 0.0 | 0.0 | 127.86 | 0.0 | 0.0 | 42.47 | 0.0 | 0.0 | 13.02 | 0.0 | 0.0 | 157.32 | 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) | 11.62 | 57.67 | 1.77 | -98.76 | 31.40 | -36.59 | 206.42 | 7963.28 | 49.64 | 475.87 | 188.19 | 333.02 |
| 2022 (9) | 7.37 | 244.39 | 142.57 | 713.29 | 49.52 | -70.99 | 2.56 | -87.7 | 8.62 | -36.24 | 43.46 | -75.59 |
| 2021 (8) | 2.14 | -34.36 | 17.53 | 105.51 | 170.71 | 52.51 | 20.82 | -51.34 | 13.52 | -21.44 | 178.01 | 29.45 |
| 2020 (7) | 3.26 | 4.49 | 8.53 | -8.18 | 111.93 | -4.23 | 42.79 | 8.96 | 17.21 | 31.78 | 137.51 | -3.89 |
| 2019 (6) | 3.12 | 9.09 | 9.29 | -37.61 | 116.87 | -8.52 | 39.27 | 60.22 | 13.06 | 3.65 | 143.08 | 2.44 |
| 2018 (5) | 2.86 | -22.07 | 14.89 | -24.57 | 127.75 | 28.48 | 24.51 | 32.56 | 12.60 | 10.14 | 139.67 | 31.17 |
| 2017 (4) | 3.67 | 7.62 | 19.74 | 10.22 | 99.43 | -7.07 | 18.49 | -9.27 | 11.44 | -21.43 | 106.48 | -5.62 |
| 2016 (3) | 3.41 | -7.08 | 17.91 | 42.71 | 107.00 | 7.47 | 20.38 | -29.92 | 14.56 | 8.41 | 112.82 | -2.07 |
| 2015 (2) | 3.67 | 2.51 | 12.55 | -3.24 | 99.56 | -2.25 | 29.08 | 3.3 | 13.43 | 23.1 | 115.20 | -3.27 |
| 2014 (1) | 3.58 | 5.92 | 12.97 | -5.47 | 101.85 | -5.75 | 28.15 | 5.79 | 10.91 | 13.29 | 119.09 | -4.76 |
