- 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) | 1.15 | -10.85 | 1.77 | 0.09 | -10.0 | 0 | 79.07 | 11.82 | -1.48 | 1015.14 | 11.97 | 0 | 81.38 | 9.22 | 0 | 1012.83 | 12.19 | 0 |
| 23Q3 (19) | 1.29 | -8.51 | -23.21 | 0.10 | 0.0 | -81.48 | 70.71 | 9.46 | 30.32 | 906.60 | -1.01 | 440.67 | 74.51 | 16.15 | 380.4 | 902.80 | -1.48 | 337.34 |
| 23Q2 (18) | 1.41 | 38.24 | -43.15 | 0.10 | 11.11 | -90.48 | 64.60 | -27.89 | 75.97 | 915.88 | -4.71 | 952.98 | 64.15 | 6.09 | 740.76 | 916.34 | -7.47 | 689.54 |
| 23Q1 (17) | 1.02 | -9.73 | -9.73 | 0.09 | 0 | -80.85 | 89.58 | 11.61 | 11.45 | 961.20 | 0 | 395.95 | 60.47 | 0 | 309.41 | 990.31 | 0 | 281.74 |
| 22Q4 (16) | 1.13 | -32.74 | -64.47 | 0.00 | -100.0 | -100.0 | 80.26 | 47.92 | 180.34 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (15) | 1.68 | -32.26 | 114.41 | 0.54 | -48.57 | 390.91 | 54.26 | 47.81 | 0 | 167.68 | 92.78 | -80.37 | 15.51 | 103.28 | -81.64 | 206.43 | 77.86 | 0 |
| 22Q2 (14) | 2.48 | 119.47 | -80.5 | 1.05 | 123.4 | 950.0 | 36.71 | -54.33 | 412.71 | 86.98 | -55.12 | -90.05 | 7.63 | -48.34 | -91.22 | 116.06 | -55.26 | -85.39 |
| 22Q1 (13) | 1.13 | -64.47 | -60.07 | 0.47 | 683.33 | 291.67 | 80.38 | 180.75 | 149.55 | 193.81 | -87.18 | -75.17 | 14.77 | -88.71 | -83.16 | 259.42 | -81.6 | -64.22 |
| 21Q4 (12) | 3.18 | 127.27 | -32.48 | 0.06 | -45.45 | 0.0 | 28.63 | 0 | 48.27 | 1512.07 | 77.02 | -7.18 | 130.85 | 54.85 | -36.31 | 1409.85 | 0 | -2.29 |
| 21Q3 (11) | -11.66 | -191.67 | -1105.17 | 0.11 | 10.0 | -38.89 | 0.00 | -100.0 | -100.0 | 854.19 | -2.26 | 67.11 | 84.50 | -2.8 | 23.18 | 0.00 | -100.0 | -100.0 |
| 21Q2 (10) | 12.72 | 349.47 | 968.91 | 0.10 | -16.67 | -28.57 | 7.16 | -77.77 | -90.63 | 873.97 | 11.98 | 38.0 | 86.93 | -0.88 | 0.75 | 794.19 | 9.55 | 27.39 |
| 21Q1 (9) | 2.83 | -39.92 | 201.06 | 0.12 | 100.0 | -7.69 | 32.21 | 66.8 | -66.65 | 780.44 | -52.09 | 9.44 | 87.70 | -57.31 | -9.68 | 724.95 | -49.76 | 1.74 |
| 20Q4 (8) | 4.71 | 306.03 | 259.54 | 0.06 | -66.67 | -87.76 | 19.31 | -75.41 | -72.3 | 1629.08 | 218.72 | 785.13 | 205.45 | 199.49 | 803.87 | 1442.93 | 176.92 | 524.62 |
| 20Q3 (7) | 1.16 | -2.52 | -17.73 | 0.18 | 28.57 | 38.46 | 78.52 | 2.76 | 22.06 | 511.14 | -19.29 | -27.78 | 68.60 | -20.49 | 6.97 | 521.06 | -16.42 | -26.4 |
| 20Q2 (6) | 1.19 | 26.6 | 6.25 | 0.14 | 7.69 | 16.67 | 76.41 | -20.89 | -5.96 | 633.30 | -11.19 | -19.72 | 86.28 | -11.14 | 3.38 | 623.43 | -12.51 | -20.74 |
| 20Q1 (5) | 0.94 | -28.24 | -17.54 | 0.13 | -73.47 | -7.14 | 96.59 | 38.58 | 21.18 | 713.09 | 287.44 | 6.69 | 97.10 | 327.19 | -14.9 | 712.58 | 208.46 | 12.39 |
| 19Q4 (4) | 1.31 | -7.09 | 0.0 | 0.49 | 276.92 | 0.0 | 69.70 | 8.35 | 0.0 | 184.05 | -74.0 | 0.0 | 22.73 | -64.56 | 0.0 | 231.01 | -67.37 | 0.0 |
| 19Q3 (3) | 1.41 | 25.89 | 0.0 | 0.13 | 8.33 | 0.0 | 64.33 | -20.82 | 0.0 | 707.79 | -10.27 | 0.0 | 64.13 | -23.16 | 0.0 | 707.99 | -9.99 | 0.0 |
| 19Q2 (2) | 1.12 | -1.75 | 0.0 | 0.12 | -14.29 | 0.0 | 81.25 | 1.93 | 0.0 | 788.82 | 18.02 | 0.0 | 83.46 | -26.85 | 0.0 | 786.61 | 24.07 | 0.0 |
| 19Q1 (1) | 1.14 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 79.71 | 0.0 | 0.0 | 668.38 | 0.0 | 0.0 | 114.10 | 0.0 | 0.0 | 634.00 | 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) | 4.18 | -37.61 | 0.38 | -80.0 | 87.33 | 60.27 | 960.49 | 400.86 | 70.34 | 419.88 | 977.48 | 320.01 |
| 2022 (9) | 6.70 | -11.61 | 1.90 | 400.0 | 54.49 | 13.1 | 191.77 | -80.19 | 13.53 | -85.56 | 232.73 | -74.77 |
| 2021 (8) | 7.58 | 5.72 | 0.38 | -24.0 | 48.18 | -5.4 | 967.93 | 32.49 | 93.70 | -2.47 | 922.42 | 34.58 |
| 2020 (7) | 7.17 | 67.92 | 0.50 | -46.24 | 50.93 | -40.47 | 730.55 | 87.07 | 96.07 | 37.85 | 685.41 | 68.66 |
| 2019 (6) | 4.27 | 2.89 | 0.93 | 60.34 | 85.55 | -2.68 | 390.52 | -38.44 | 69.69 | -39.76 | 406.39 | -33.01 |
| 2018 (5) | 4.15 | -14.08 | 0.58 | -4.92 | 87.91 | 16.39 | 634.39 | 5.99 | 115.68 | 21.83 | 606.62 | 4.75 |
| 2017 (4) | 4.83 | 24.48 | 0.61 | 10.91 | 75.53 | -19.72 | 598.52 | -9.91 | 94.95 | -19.93 | 579.09 | -9.49 |
| 2016 (3) | 3.88 | 25.16 | 0.55 | -14.06 | 94.08 | -20.19 | 664.34 | 16.26 | 118.58 | -5.63 | 639.84 | 13.51 |
| 2015 (2) | 3.10 | -14.13 | 0.64 | -43.36 | 117.88 | 16.72 | 571.45 | 76.36 | 125.65 | 51.48 | 563.69 | 64.79 |
| 2014 (1) | 3.61 | -14.45 | 1.13 | -25.66 | 100.99 | 16.89 | 324.03 | 34.92 | 82.95 | 43.04 | 342.07 | 27.37 |
