- 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) | 1.14 | -2.56 | 20.0 | 1.43 | 26.55 | 58.89 | 79.78 | 2.65 | -16.62 | 63.44 | -21.02 | -36.92 | 62.79 | -7.68 | -31.35 | 80.42 | -10.67 | -23.26 |
| 23Q3 (19) | 1.17 | 15.84 | 20.62 | 1.13 | 22.83 | 1.8 | 77.72 | -13.9 | -17.26 | 80.32 | -18.66 | -1.93 | 68.01 | -16.13 | -15.89 | 90.03 | -16.58 | -5.19 |
| 23Q2 (18) | 1.01 | 17.44 | -28.87 | 0.92 | 16.46 | -47.73 | 90.27 | -14.34 | 41.27 | 98.74 | -14.4 | 90.88 | 81.09 | -20.62 | 26.33 | 107.92 | -8.98 | 109.8 |
| 23Q1 (17) | 0.86 | -9.47 | -9.47 | 0.79 | -12.22 | -56.59 | 105.38 | 10.14 | 9.6 | 115.35 | 14.7 | 130.88 | 102.16 | 11.69 | -10.29 | 118.57 | 13.15 | 268.0 |
| 22Q4 (16) | 0.95 | -2.06 | -36.24 | 0.90 | -18.92 | -78.0 | 95.68 | 1.86 | 57.01 | 100.57 | 22.8 | 351.8 | 91.47 | 13.12 | 15.54 | 104.79 | 10.35 | 2500.25 |
| 22Q3 (15) | 0.97 | -31.69 | -45.51 | 1.11 | -36.93 | -66.96 | 93.93 | 47.0 | 83.42 | 81.90 | 58.32 | 202.1 | 80.86 | 25.97 | -1.39 | 94.96 | 84.6 | 2687.47 |
| 22Q2 (14) | 1.42 | 49.47 | -20.67 | 1.76 | -3.3 | -39.93 | 63.90 | -33.54 | 26.04 | 51.73 | 3.54 | 66.6 | 64.19 | -43.63 | -25.03 | 51.44 | 59.65 | 1429.2 |
| 22Q1 (13) | 0.95 | -36.24 | -45.4 | 1.82 | -55.5 | -46.15 | 96.15 | 57.78 | 83.35 | 49.96 | 124.44 | 85.79 | 113.88 | 43.84 | 10.48 | 32.22 | 699.5 | 235.66 |
| 21Q4 (12) | 1.49 | -16.29 | -3.87 | 4.09 | 21.73 | -12.42 | 60.94 | 19.0 | 4.03 | 22.26 | -17.89 | 14.33 | 79.17 | -3.45 | -27.55 | 4.03 | 209.81 | 112.91 |
| 21Q3 (11) | 1.78 | -0.56 | 5.33 | 3.36 | 14.68 | -35.88 | 51.21 | 1.01 | -5.15 | 27.11 | -12.69 | 56.16 | 82.00 | -4.23 | -20.13 | -3.67 | 5.17 | 88.28 |
| 21Q2 (10) | 1.79 | 2.87 | 5.92 | 2.93 | -13.31 | -39.21 | 50.70 | -3.32 | -5.9 | 31.05 | 15.47 | 64.29 | 85.62 | -16.94 | -11.15 | -3.87 | 83.71 | 83.59 |
| 21Q1 (9) | 1.74 | 12.26 | 70.59 | 3.38 | -27.62 | 11.55 | 52.44 | -10.48 | -41.27 | 26.89 | 38.11 | -10.43 | 103.08 | -5.66 | -19.99 | -23.75 | 23.93 | -149.21 |
| 20Q4 (8) | 1.55 | -8.28 | 31.36 | 4.67 | -10.88 | 39.82 | 58.58 | 8.5 | -24.05 | 19.47 | 12.15 | -28.63 | 109.27 | 6.43 | 4.51 | -31.22 | 0.32 | -20713.33 |
| 20Q3 (7) | 1.69 | 0.0 | 39.67 | 5.24 | 8.71 | 66.88 | 53.99 | 0.2 | -28.2 | 17.36 | -8.15 | -40.08 | 102.67 | 6.55 | 13.6 | -31.32 | -32.82 | -327.29 |
| 20Q2 (6) | 1.69 | 65.69 | 45.69 | 4.82 | 59.08 | 67.94 | 53.88 | -39.66 | -31.44 | 18.90 | -37.04 | -40.42 | 96.36 | -25.21 | -2.37 | -23.58 | -147.43 | -302.93 |
| 20Q1 (5) | 1.02 | -13.56 | -12.82 | 3.03 | -9.28 | -7.62 | 89.29 | 15.77 | 15.09 | 30.02 | 10.04 | 8.22 | 128.84 | 23.23 | 29.29 | -9.53 | -6253.33 | -268.08 |
| 19Q4 (4) | 1.18 | -2.48 | 0.0 | 3.34 | 6.37 | 0.0 | 77.13 | 2.58 | 0.0 | 27.28 | -5.83 | 0.0 | 104.55 | 15.68 | 0.0 | -0.15 | -101.09 | 0.0 |
| 19Q3 (3) | 1.21 | 4.31 | 0.0 | 3.14 | 9.41 | 0.0 | 75.19 | -4.33 | 0.0 | 28.97 | -8.67 | 0.0 | 90.38 | -8.43 | 0.0 | 13.78 | 18.59 | 0.0 |
| 19Q2 (2) | 1.16 | -0.85 | 0.0 | 2.87 | -12.5 | 0.0 | 78.59 | 1.3 | 0.0 | 31.72 | 14.35 | 0.0 | 98.70 | -0.95 | 0.0 | 11.62 | 104.94 | 0.0 |
| 19Q1 (1) | 1.17 | 0.0 | 0.0 | 3.28 | 0.0 | 0.0 | 77.58 | 0.0 | 0.0 | 27.74 | 0.0 | 0.0 | 99.65 | 0.0 | 0.0 | 5.67 | 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) | 3.76 | -14.35 | 4.24 | -23.33 | 97.12 | 16.72 | 86.13 | 30.48 | 83.74 | -4.13 | 99.51 | 60.86 |
| 2022 (9) | 4.39 | -25.72 | 5.53 | -68.6 | 83.21 | 34.62 | 66.01 | 218.58 | 87.35 | -1.84 | 61.86 | 0 |
| 2021 (8) | 5.91 | -1.83 | 17.61 | 10.2 | 61.81 | 1.98 | 20.72 | -9.28 | 88.99 | -21.2 | -6.46 | 0 |
| 2020 (7) | 6.02 | 35.89 | 15.98 | 12.46 | 60.61 | -26.46 | 22.84 | -11.06 | 112.93 | 10.2 | -29.48 | 0 |
| 2019 (6) | 4.43 | -31.1 | 14.21 | -18.85 | 82.42 | 45.21 | 25.68 | 23.22 | 102.48 | 12.8 | 5.62 | 0 |
| 2018 (5) | 6.43 | -14.15 | 17.51 | -8.13 | 56.76 | 16.43 | 20.84 | 8.83 | 90.85 | -20.9 | -13.25 | 0 |
| 2017 (4) | 7.49 | -3.73 | 19.06 | -8.93 | 48.75 | 3.88 | 19.15 | 9.81 | 114.86 | 15.1 | -46.95 | 0 |
| 2016 (3) | 7.78 | 15.26 | 20.93 | 33.65 | 46.93 | -13.17 | 17.44 | -25.18 | 99.79 | -11.52 | -35.41 | 0 |
| 2015 (2) | 6.75 | 95.09 | 15.66 | 20.46 | 54.05 | -48.82 | 23.31 | -16.99 | 112.78 | -32.85 | -35.42 | 0 |
| 2014 (1) | 3.46 | 0 | 13.00 | 0 | 105.60 | 0 | 28.08 | 0 | 167.94 | 0 | -34.25 | 0 |
