- 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) | -1.05 | -167.31 | -170.47 | -0.97 | -195.1 | -211.49 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (19) | 1.56 | 8.33 | 13.04 | 1.02 | 14.61 | 29.11 | 58.26 | -7.85 | -11.69 | 89.02 | -13.22 | -22.23 | 55.27 | -7.2 | -9.54 | 92.00 | -13.4 | -22.9 |
| 23Q2 (18) | 1.44 | 5.11 | 8.27 | 0.89 | 9.88 | 17.11 | 63.22 | -4.8 | -7.48 | 102.58 | -8.53 | -14.53 | 59.56 | -5.65 | -9.89 | 106.23 | -7.97 | -13.1 |
| 23Q1 (17) | 1.37 | -8.05 | -0.72 | 0.81 | -6.9 | -1.22 | 66.41 | 8.67 | 1.05 | 112.15 | 7.71 | 1.11 | 63.13 | 8.41 | -7.49 | 115.43 | 7.88 | 6.49 |
| 22Q4 (16) | 1.49 | 7.97 | -3.25 | 0.87 | 10.13 | -17.14 | 61.11 | -7.37 | 3.7 | 104.12 | -9.04 | 19.6 | 58.23 | -4.7 | -1.87 | 107.00 | -10.33 | 23.47 |
| 22Q3 (15) | 1.38 | 3.76 | -4.17 | 0.79 | 3.95 | -20.2 | 65.97 | -3.45 | 4.5 | 114.47 | -4.62 | 24.94 | 61.10 | -7.56 | -10.48 | 119.33 | -2.39 | 37.97 |
| 22Q2 (14) | 1.33 | -3.62 | -8.28 | 0.76 | -7.32 | -33.91 | 68.33 | 3.97 | 9.03 | 120.02 | 8.2 | 52.14 | 66.10 | -3.14 | 7.5 | 122.25 | 12.78 | 52.68 |
| 22Q1 (13) | 1.38 | -10.39 | 36.63 | 0.82 | -21.9 | -15.46 | 65.72 | 11.52 | -27.41 | 110.92 | 27.41 | 18.53 | 68.24 | 15.0 | -8.33 | 108.40 | 25.09 | -1.17 |
| 21Q4 (12) | 1.54 | 6.94 | 49.51 | 1.05 | 6.06 | 5.0 | 58.93 | -6.65 | -33.02 | 87.06 | -4.98 | -4.47 | 59.34 | -13.05 | -14.69 | 86.66 | 0.2 | -20.89 |
| 21Q3 (11) | 1.44 | -0.69 | 44.0 | 0.99 | -13.91 | 10.0 | 63.13 | 0.73 | -30.64 | 91.62 | 16.14 | -9.32 | 68.25 | 10.99 | -16.35 | 86.49 | 8.02 | -21.71 |
| 21Q2 (10) | 1.45 | 43.56 | 46.46 | 1.15 | 18.56 | 25.0 | 62.67 | -30.78 | -31.74 | 78.89 | -15.7 | -20.54 | 61.49 | -17.4 | -30.01 | 80.07 | -27.0 | -22.44 |
| 21Q1 (9) | 1.01 | -1.94 | -4.72 | 0.97 | -3.0 | 5.43 | 90.54 | 2.91 | 5.21 | 93.58 | 2.69 | -5.57 | 74.44 | 7.02 | -17.99 | 109.68 | 0.12 | 16.2 |
| 20Q4 (8) | 1.03 | 3.0 | -25.36 | 1.00 | 11.11 | -19.35 | 87.98 | -3.34 | 33.06 | 91.13 | -9.81 | 23.95 | 69.56 | -14.74 | -0.86 | 109.55 | -0.84 | 57.67 |
| 20Q3 (7) | 1.00 | 1.01 | -15.97 | 0.90 | -2.17 | -18.92 | 91.02 | -0.86 | 18.98 | 101.04 | 1.77 | 22.86 | 81.59 | -7.13 | -1.26 | 110.48 | 7.01 | 45.16 |
| 20Q2 (6) | 0.99 | -6.6 | -22.66 | 0.92 | 0.0 | -19.3 | 91.81 | 6.68 | 29.6 | 99.28 | 0.18 | 24.15 | 87.85 | -3.22 | 26.11 | 103.24 | 9.38 | 27.22 |
| 20Q1 (5) | 1.06 | -23.19 | -14.52 | 0.92 | -25.81 | -8.0 | 86.06 | 30.16 | 16.88 | 99.10 | 34.79 | 9.26 | 90.77 | 29.38 | 14.94 | 94.39 | 35.85 | 10.58 |
| 19Q4 (4) | 1.38 | 15.97 | 0.0 | 1.24 | 11.71 | 0.0 | 66.12 | -13.57 | 0.0 | 73.52 | -10.6 | 0.0 | 70.16 | -15.09 | 0.0 | 69.48 | -8.71 | 0.0 |
| 19Q3 (3) | 1.19 | -7.03 | 0.0 | 1.11 | -2.63 | 0.0 | 76.50 | 7.99 | 0.0 | 82.24 | 2.84 | 0.0 | 82.63 | 18.62 | 0.0 | 76.11 | -6.21 | 0.0 |
| 19Q2 (2) | 1.28 | 3.23 | 0.0 | 1.14 | 14.0 | 0.0 | 70.84 | -3.79 | 0.0 | 79.97 | -11.83 | 0.0 | 69.66 | -11.79 | 0.0 | 81.15 | -4.93 | 0.0 |
| 19Q1 (1) | 1.24 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | 73.63 | 0.0 | 0.0 | 90.70 | 0.0 | 0.0 | 78.97 | 0.0 | 0.0 | 85.36 | 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) | 3.81 | -33.27 | 2.36 | -32.38 | 95.85 | 49.95 | 154.40 | 47.57 | 83.49 | 34.36 | 166.76 | 56.73 |
| 2022 (9) | 5.71 | 2.33 | 3.49 | -17.1 | 63.92 | -2.28 | 104.63 | 20.81 | 62.14 | 5.68 | 106.40 | 14.14 |
| 2021 (8) | 5.58 | 33.81 | 4.21 | 11.08 | 65.41 | -25.25 | 86.61 | -10.01 | 58.80 | -28.59 | 93.22 | -8.08 |
| 2020 (7) | 4.17 | -8.55 | 3.79 | 1.61 | 87.51 | 9.24 | 96.24 | -1.76 | 82.34 | -11.8 | 101.41 | 19.71 |
| 2019 (6) | 4.56 | -24.88 | 3.73 | -15.23 | 80.11 | 33.25 | 97.96 | 18.11 | 93.36 | 16.67 | 84.71 | 34.37 |
| 2018 (5) | 6.07 | 6.68 | 4.40 | -3.93 | 60.12 | -6.33 | 82.94 | 4.18 | 80.02 | -0.93 | 63.04 | 0.02 |
| 2017 (4) | 5.69 | -14.18 | 4.58 | -30.5 | 64.18 | 16.63 | 79.61 | 43.83 | 80.77 | 41.63 | 63.03 | 18.14 |
| 2016 (3) | 6.63 | -5.01 | 6.59 | 35.6 | 55.03 | 5.18 | 55.35 | -26.23 | 57.03 | 2.91 | 53.35 | -25.83 |
| 2015 (2) | 6.98 | 5.12 | 4.86 | 30.65 | 52.32 | -4.84 | 75.03 | -23.53 | 55.42 | -10.74 | 71.93 | -20.96 |
| 2014 (1) | 6.64 | 6.75 | 3.72 | -2.87 | 54.98 | -6.29 | 98.12 | 2.99 | 62.09 | 1.89 | 91.01 | -2.14 |
