- 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) | 2.70 | 46.74 | -17.43 | 672.70 | 24.39 | 144.6 | 33.73 | -31.91 | 21.11 | 0.14 | -17.65 | -57.58 | 47.37 | 6.23 | 32.88 | -13.51 | -363.87 | -80.61 |
| 23Q3 (19) | 1.84 | 1.66 | -49.73 | 540.78 | 15.49 | 212.9 | 49.54 | -1.37 | 99.2 | 0.17 | -10.53 | -67.92 | 44.59 | 16.54 | -6.3 | 5.12 | -57.93 | 123.07 |
| 23Q2 (18) | 1.81 | -12.98 | -34.18 | 468.25 | 43.66 | 271.51 | 50.23 | 14.68 | 51.71 | 0.19 | -32.14 | -73.61 | 38.26 | -7.38 | -30.5 | 12.17 | 339.35 | 157.32 |
| 23Q1 (17) | 2.08 | -36.39 | -3.26 | 325.95 | 18.52 | 320.15 | 43.80 | 57.27 | 3.64 | 0.28 | -15.15 | -76.07 | 41.31 | 15.88 | -52.98 | 2.77 | 137.03 | 106.24 |
| 22Q4 (16) | 3.27 | -10.66 | 22.01 | 275.02 | 59.13 | 141.92 | 27.85 | 11.98 | -17.99 | 0.33 | -37.74 | -58.75 | 35.65 | -25.09 | -47.96 | -7.48 | 66.29 | 77.84 |
| 22Q3 (15) | 3.66 | 33.09 | 91.62 | 172.83 | 37.12 | 74.35 | 24.87 | -24.89 | -47.73 | 0.53 | -26.39 | -42.39 | 47.59 | -13.55 | -46.02 | -22.19 | -4.52 | 44.06 |
| 22Q2 (14) | 2.75 | 27.91 | 83.33 | 126.04 | 62.46 | 16.61 | 33.11 | -21.65 | -45.4 | 0.72 | -38.46 | -14.29 | 55.05 | -37.34 | -43.75 | -21.23 | 52.21 | 41.64 |
| 22Q1 (13) | 2.15 | -19.78 | 108.74 | 77.58 | -31.76 | -23.48 | 42.26 | 24.44 | -52.39 | 1.17 | 46.25 | 30.0 | 87.85 | 28.23 | -27.77 | -44.42 | -31.61 | -38.99 |
| 21Q4 (12) | 2.68 | 40.31 | 235.0 | 113.68 | 14.68 | -2.1 | 33.96 | -28.63 | -70.12 | 0.80 | -13.04 | 2.56 | 68.51 | -22.3 | -38.7 | -33.75 | 14.92 | -1354.65 |
| 21Q3 (11) | 1.91 | 27.33 | 73.64 | 99.13 | -8.29 | -47.8 | 47.58 | -21.54 | -42.69 | 0.92 | 9.52 | 91.67 | 88.17 | -9.9 | 23.7 | -39.67 | -9.04 | -424.63 |
| 21Q2 (10) | 1.50 | 45.63 | 25.0 | 108.09 | 6.62 | -36.22 | 60.64 | -31.68 | -20.29 | 0.84 | -6.67 | 55.56 | 97.86 | -19.54 | 28.86 | -36.38 | -13.83 | -5529.85 |
| 21Q1 (9) | 1.03 | 28.75 | -23.13 | 101.38 | -12.69 | -24.16 | 88.76 | -21.91 | 31.01 | 0.90 | 15.38 | 32.35 | 121.62 | 8.81 | 28.45 | -31.96 | -1288.1 | -21.75 |
| 20Q4 (8) | 0.80 | -27.27 | -48.39 | 116.12 | -38.85 | -21.83 | 113.67 | 36.92 | 94.14 | 0.78 | 62.5 | 27.87 | 111.77 | 56.8 | 47.32 | 2.69 | -77.99 | 116.1 |
| 20Q3 (7) | 1.10 | -8.33 | -12.0 | 189.90 | 12.05 | 116.78 | 83.02 | 9.12 | 13.88 | 0.48 | -11.11 | -53.85 | 71.28 | -6.14 | -42.27 | 12.22 | 1723.88 | 124.67 |
| 20Q2 (6) | 1.20 | -10.45 | -33.7 | 169.48 | 26.79 | 29.68 | 76.08 | 12.3 | 51.61 | 0.54 | -20.59 | -22.86 | 75.94 | -19.79 | -22.34 | 0.67 | 102.55 | 101.43 |
| 20Q1 (5) | 1.34 | -13.55 | -16.25 | 133.67 | -10.02 | -11.89 | 67.75 | 15.71 | 19.22 | 0.68 | 11.48 | 13.33 | 94.68 | 24.79 | 24.53 | -26.25 | -57.09 | -41.13 |
| 19Q4 (4) | 1.55 | 24.0 | 0.0 | 148.55 | 69.58 | 0.0 | 58.55 | -19.68 | 0.0 | 0.61 | -41.35 | 0.0 | 75.87 | -38.55 | 0.0 | -16.71 | 66.27 | 0.0 |
| 19Q3 (3) | 1.25 | -30.94 | 0.0 | 87.60 | -32.97 | 0.0 | 72.90 | 45.28 | 0.0 | 1.04 | 48.57 | 0.0 | 123.47 | 26.27 | 0.0 | -49.54 | -5.63 | 0.0 |
| 19Q2 (2) | 1.81 | 13.12 | 0.0 | 130.69 | -13.86 | 0.0 | 50.18 | -11.7 | 0.0 | 0.70 | 16.67 | 0.0 | 97.78 | 28.61 | 0.0 | -46.90 | -152.15 | 0.0 |
| 19Q1 (1) | 1.60 | 0.0 | 0.0 | 151.71 | 0.0 | 0.0 | 56.83 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 76.03 | 0.0 | 0.0 | -18.60 | 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) | 8.83 | 3.4 | 1603.98 | 113.77 | 41.34 | -3.32 | 0.23 | -53.06 | 43.45 | -10.13 | -1.87 | 0 |
| 2022 (9) | 8.54 | 67.45 | 750.33 | 91.58 | 42.76 | -40.26 | 0.49 | -47.31 | 48.35 | -51.87 | -5.11 | 0 |
| 2021 (8) | 5.10 | -14.29 | 391.65 | -42.1 | 71.58 | 16.66 | 0.93 | 72.22 | 100.45 | 30.08 | -27.94 | 0 |
| 2020 (7) | 5.95 | 15.76 | 676.40 | 32.95 | 61.36 | -13.59 | 0.54 | -25.0 | 77.22 | -18.03 | -15.33 | 0 |
| 2019 (6) | 5.14 | -13.32 | 508.76 | 26.28 | 71.01 | 15.41 | 0.72 | -20.88 | 94.20 | 13.17 | -22.47 | 0 |
| 2018 (5) | 5.93 | 46.06 | 402.87 | 30.03 | 61.53 | -31.53 | 0.91 | -22.88 | 83.24 | -16.27 | -20.80 | 0 |
| 2017 (4) | 4.06 | -19.6 | 309.84 | 23.25 | 89.86 | 24.32 | 1.18 | -18.62 | 99.41 | 19.15 | -8.37 | 0 |
| 2016 (3) | 5.05 | -38.26 | 251.39 | 56.67 | 72.28 | 62.03 | 1.45 | -36.12 | 83.43 | 4.0 | -9.70 | 0 |
| 2015 (2) | 8.18 | 38.88 | 160.46 | 73.73 | 44.61 | -28.07 | 2.27 | -42.53 | 80.22 | -39.58 | -33.34 | 0 |
| 2014 (1) | 5.89 | -37.54 | 92.36 | -40.43 | 62.02 | 60.22 | 3.95 | 68.09 | 132.78 | 39.33 | -66.81 | 0 |
