- 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) | 160.53 | 194.44 | -8.38 | 1.24 | 9.73 | -12.68 | 0.57 | -65.87 | 9.62 | 73.12 | -9.49 | 14.2 | 5.26 | -50.66 | -43.32 | 68.43 | -4.68 | 23.81 |
| 23Q3 (19) | 54.52 | 0.11 | 29.32 | 1.13 | -9.6 | 10.78 | 1.67 | 0.0 | -22.69 | 80.79 | 10.96 | -9.01 | 10.66 | 31.6 | -16.26 | 71.79 | 8.13 | -8.22 |
| 23Q2 (18) | 54.46 | -67.87 | 86.19 | 1.25 | -0.79 | 27.55 | 1.67 | 209.26 | -46.3 | 72.81 | 0.44 | -21.24 | 8.10 | 41.11 | -32.72 | 66.39 | -1.32 | -20.51 |
| 23Q1 (17) | 169.52 | -3.25 | 433.42 | 1.26 | -11.27 | 29.9 | 0.54 | 3.85 | -81.12 | 72.49 | 13.21 | -22.54 | 5.74 | -38.15 | -46.8 | 67.28 | 21.73 | -21.45 |
| 22Q4 (16) | 175.21 | 315.58 | 586.02 | 1.42 | 39.22 | 39.22 | 0.52 | -75.93 | -85.39 | 64.03 | -27.89 | -28.21 | 9.28 | -27.1 | -41.08 | 55.27 | -29.34 | -28.23 |
| 22Q3 (15) | 42.16 | 44.14 | 47.46 | 1.02 | 4.08 | -27.66 | 2.16 | -30.55 | -32.08 | 88.79 | -3.96 | 37.25 | 12.73 | 5.73 | -32.65 | 78.22 | -6.35 | 59.73 |
| 22Q2 (14) | 29.25 | -7.96 | -56.53 | 0.98 | 1.03 | -40.24 | 3.11 | 8.74 | 130.37 | 92.45 | -1.21 | 67.06 | 12.04 | 11.58 | -11.34 | 83.52 | -2.49 | 93.74 |
| 22Q1 (13) | 31.78 | 24.43 | -71.85 | 0.97 | -4.9 | -24.81 | 2.86 | -19.66 | 253.09 | 93.58 | 4.92 | 33.13 | 10.79 | -31.49 | 20.02 | 85.65 | 11.22 | 37.92 |
| 21Q4 (12) | 25.54 | -10.67 | -62.12 | 1.02 | -27.66 | -8.11 | 3.56 | 11.95 | 163.7 | 89.19 | 37.87 | 8.56 | 15.75 | -16.67 | 78.57 | 77.01 | 57.26 | 3.11 |
| 21Q3 (11) | 28.59 | -57.51 | 0.21 | 1.41 | -14.02 | 14.63 | 3.18 | 135.56 | -0.31 | 64.69 | 16.9 | -12.52 | 18.90 | 39.18 | 83.5 | 48.97 | 13.59 | -26.72 |
| 21Q2 (10) | 67.29 | -40.39 | 223.51 | 1.64 | 27.13 | 41.38 | 1.35 | 66.67 | -69.18 | 55.34 | -21.27 | -29.72 | 13.58 | 51.06 | 13.36 | 43.11 | -30.58 | -39.4 |
| 21Q1 (9) | 112.88 | 67.4 | 333.49 | 1.29 | 16.22 | 13.16 | 0.81 | -40.0 | -76.79 | 70.29 | -14.45 | -11.75 | 8.99 | 1.93 | -22.57 | 62.10 | -16.86 | -13.18 |
| 20Q4 (8) | 67.43 | 136.35 | 348.64 | 1.11 | -9.76 | 9.9 | 1.35 | -57.68 | -77.69 | 82.16 | 11.1 | -8.85 | 8.82 | -14.37 | -37.97 | 74.69 | 11.76 | -8.89 |
| 20Q3 (7) | 28.53 | 37.16 | 13.17 | 1.23 | 6.03 | -2.38 | 3.19 | -27.17 | -11.63 | 73.95 | -6.08 | 2.72 | 10.30 | -14.02 | -21.73 | 66.83 | -6.06 | 7.01 |
| 20Q2 (6) | 20.80 | -20.12 | -18.27 | 1.16 | 1.75 | -9.38 | 4.38 | 25.5 | 22.35 | 78.74 | -1.14 | 11.04 | 11.98 | 3.19 | -11.32 | 71.14 | -0.55 | 16.66 |
| 20Q1 (5) | 26.04 | 73.25 | 98.32 | 1.14 | 12.87 | -1.72 | 3.49 | -42.31 | -49.64 | 79.65 | -11.64 | 1.23 | 11.61 | -18.35 | 10.05 | 71.53 | -12.75 | -4.7 |
| 19Q4 (4) | 15.03 | -40.38 | 0.0 | 1.01 | -19.84 | 0.0 | 6.05 | 67.59 | 0.0 | 90.14 | 25.21 | 0.0 | 14.22 | 8.05 | 0.0 | 81.98 | 31.27 | 0.0 |
| 19Q3 (3) | 25.21 | -0.94 | 0.0 | 1.26 | -1.56 | 0.0 | 3.61 | 0.84 | 0.0 | 71.99 | 1.52 | 0.0 | 13.16 | -2.59 | 0.0 | 62.45 | 2.41 | 0.0 |
| 19Q2 (2) | 25.45 | 93.83 | 0.0 | 1.28 | 10.34 | 0.0 | 3.58 | -48.34 | 0.0 | 70.91 | -9.88 | 0.0 | 13.51 | 28.06 | 0.0 | 60.98 | -18.76 | 0.0 |
| 19Q1 (1) | 13.13 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 6.93 | 0.0 | 0.0 | 78.68 | 0.0 | 0.0 | 10.55 | 0.0 | 0.0 | 75.06 | 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) | 1231.85 | 396.31 | 5.69 | 25.33 | 0.30 | -79.59 | 64.15 | -20.16 | 5.16 | -33.25 | 59.29 | -19.98 |
| 2022 (9) | 248.20 | 8.87 | 4.54 | -6.0 | 1.47 | -8.13 | 80.35 | 6.27 | 7.73 | 13.51 | 74.09 | 5.24 |
| 2021 (8) | 227.98 | 90.21 | 4.83 | 16.67 | 1.60 | -47.54 | 75.61 | -14.15 | 6.81 | -35.51 | 70.40 | -12.61 |
| 2020 (7) | 119.86 | 111.13 | 4.14 | -1.9 | 3.05 | -52.57 | 88.07 | 1.74 | 10.56 | 7.65 | 80.56 | -3.16 |
| 2019 (6) | 56.77 | 49.59 | 4.22 | -16.1 | 6.43 | -33.16 | 86.56 | 19.29 | 9.81 | -3.73 | 83.19 | 15.54 |
| 2018 (5) | 37.95 | -23.26 | 5.03 | -6.85 | 9.62 | 30.35 | 72.56 | 7.43 | 10.19 | -34.09 | 72.00 | 21.09 |
| 2017 (4) | 49.45 | 11.17 | 5.40 | 37.06 | 7.38 | -10.11 | 67.54 | -27.07 | 15.46 | -26.13 | 59.46 | -25.56 |
| 2016 (3) | 44.48 | 216.13 | 3.94 | -5.74 | 8.21 | -68.35 | 92.61 | 6.06 | 20.93 | -42.75 | 79.88 | 4.15 |
| 2015 (2) | 14.07 | 69.52 | 4.18 | -13.99 | 25.94 | -41.01 | 87.32 | 16.26 | 36.56 | -41.54 | 76.70 | 35.63 |
| 2014 (1) | 8.30 | -10.85 | 4.86 | 0.83 | 43.97 | 12.14 | 75.11 | -0.84 | 62.54 | -13.48 | 56.55 | 32.5 |
