- 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) | 8.31 | -12.89 | -8.68 | 56.27 | -28.47 | -42.1 | 10.94 | 14.68 | 9.4 | 1.62 | 39.66 | 72.34 | 4.20 | 23.17 | 8.53 | 8.36 | 14.84 | 18.25 |
| 23Q3 (19) | 9.54 | -24.23 | 12.1 | 78.67 | -3.67 | -26.79 | 9.54 | 31.95 | -10.76 | 1.16 | 4.5 | 36.47 | 3.41 | 2.4 | 6.23 | 7.28 | 45.31 | -12.61 |
| 23Q2 (18) | 12.59 | 4.92 | 44.05 | 81.67 | -5.51 | -26.48 | 7.23 | -4.62 | -30.55 | 1.11 | 5.71 | 35.37 | 3.33 | -7.5 | 17.67 | 5.01 | -0.4 | -40.36 |
| 23Q1 (17) | 12.00 | 31.87 | 65.75 | 86.43 | -11.06 | -14.91 | 7.58 | -24.2 | -39.65 | 1.05 | 11.7 | 16.67 | 3.60 | -6.98 | 19.21 | 5.03 | -28.85 | -51.82 |
| 22Q4 (16) | 9.10 | 6.93 | 12.48 | 97.18 | -9.57 | 20.78 | 10.00 | -6.45 | -11.11 | 0.94 | 10.59 | -16.81 | 3.87 | 20.56 | 27.3 | 7.07 | -15.13 | -24.3 |
| 22Q3 (15) | 8.51 | -2.63 | -8.59 | 107.46 | -3.26 | 55.83 | 10.69 | 2.69 | 9.42 | 0.85 | 3.66 | -35.61 | 3.21 | 13.43 | 13.43 | 8.33 | -0.83 | 0.73 |
| 22Q2 (14) | 8.74 | 20.72 | 68.73 | 111.08 | 9.35 | 156.89 | 10.41 | -17.12 | -40.72 | 0.82 | -8.89 | -60.95 | 2.83 | -6.29 | -52.44 | 8.40 | -19.54 | -38.78 |
| 22Q1 (13) | 7.24 | -10.51 | 45.67 | 101.58 | 26.25 | 76.91 | 12.56 | 11.64 | -31.4 | 0.90 | -20.35 | -43.04 | 3.02 | -0.66 | -46.92 | 10.44 | 11.78 | -26.53 |
| 21Q4 (12) | 8.09 | -13.1 | 55.28 | 80.46 | 16.68 | 49.5 | 11.25 | 15.15 | -35.53 | 1.13 | -14.39 | -33.14 | 3.04 | 7.42 | -51.67 | 9.34 | 12.94 | -27.37 |
| 21Q3 (11) | 9.31 | 79.73 | 45.47 | 68.96 | 59.48 | 38.17 | 9.77 | -44.36 | -31.29 | 1.32 | -37.14 | -27.47 | 2.83 | -52.44 | -49.19 | 8.27 | -39.72 | -21.01 |
| 21Q2 (10) | 5.18 | 4.23 | -19.06 | 43.24 | -24.7 | -16.67 | 17.56 | -4.1 | 23.49 | 2.10 | 32.91 | 20.0 | 5.95 | 4.57 | 69.52 | 13.72 | -3.45 | 10.02 |
| 21Q1 (9) | 4.97 | -4.61 | -58.86 | 57.42 | 6.69 | 10.06 | 18.31 | 4.93 | 143.16 | 1.58 | -6.51 | -9.2 | 5.69 | -9.54 | 34.2 | 14.21 | 10.5 | 181.94 |
| 20Q4 (8) | 5.21 | -18.59 | -21.06 | 53.82 | 7.83 | -27.29 | 17.45 | 22.71 | 26.45 | 1.69 | -7.14 | 37.4 | 6.29 | 12.93 | 17.13 | 12.86 | 22.83 | 33.13 |
| 20Q3 (7) | 6.40 | 0.0 | 16.58 | 49.91 | -3.82 | -58.43 | 14.22 | 0.0 | -14.29 | 1.82 | 4.0 | 139.47 | 5.57 | 58.69 | -21.55 | 10.47 | -16.04 | 2.15 |
| 20Q2 (6) | 6.40 | -47.02 | -20.3 | 51.89 | -0.54 | -56.73 | 14.22 | 88.84 | 25.51 | 1.75 | 0.57 | 130.26 | 3.51 | -17.22 | -70.58 | 12.47 | 147.42 | 7693.75 |
| 20Q1 (5) | 12.08 | 83.03 | 34.22 | 52.17 | -29.52 | -53.46 | 7.53 | -45.43 | -25.52 | 1.74 | 41.46 | 114.81 | 4.24 | -21.04 | -74.16 | 5.04 | -47.83 | 191.8 |
| 19Q4 (4) | 6.60 | 20.22 | 0.0 | 74.02 | -38.34 | 0.0 | 13.80 | -16.82 | 0.0 | 1.23 | 61.84 | 0.0 | 5.37 | -24.37 | 0.0 | 9.66 | -5.76 | 0.0 |
| 19Q3 (3) | 5.49 | -31.63 | 0.0 | 120.05 | 0.1 | 0.0 | 16.59 | 46.43 | 0.0 | 0.76 | 0.0 | 0.0 | 7.10 | -40.49 | 0.0 | 10.25 | 6306.25 | 0.0 |
| 19Q2 (2) | 8.03 | -10.78 | 0.0 | 119.93 | 6.99 | 0.0 | 11.33 | 12.07 | 0.0 | 0.76 | -6.17 | 0.0 | 11.93 | -27.3 | 0.0 | 0.16 | 102.91 | 0.0 |
| 19Q1 (1) | 9.00 | 0.0 | 0.0 | 112.09 | 0.0 | 0.0 | 10.11 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 16.41 | 0.0 | 0.0 | -5.49 | 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) | 39.30 | -12.22 | 275.64 | -30.09 | 9.29 | 13.99 | 1.32 | 41.94 | 3.76 | 20.9 | 6.85 | 14.74 |
| 2022 (9) | 44.77 | 52.75 | 394.27 | 69.91 | 8.15 | -34.54 | 0.93 | -40.76 | 3.11 | -40.31 | 5.97 | -32.24 |
| 2021 (8) | 29.31 | 19.68 | 232.05 | 8.13 | 12.45 | -16.5 | 1.57 | -7.65 | 5.21 | -7.79 | 8.81 | -19.62 |
| 2020 (7) | 24.49 | -43.45 | 214.61 | -33.56 | 14.91 | 76.87 | 1.70 | 50.44 | 5.65 | -32.74 | 10.96 | 844.83 |
| 2019 (6) | 43.31 | 26.45 | 322.99 | -16.17 | 8.43 | -20.92 | 1.13 | 18.95 | 8.40 | -40.76 | 1.16 | 0 |
| 2018 (5) | 34.25 | -4.14 | 385.30 | 1.86 | 10.66 | 4.31 | 0.95 | -1.04 | 14.18 | 39.02 | -2.58 | 0 |
| 2017 (4) | 35.73 | 3.42 | 378.28 | 31.88 | 10.22 | -3.22 | 0.96 | -24.41 | 10.20 | -3.41 | 0.98 | -22.83 |
| 2016 (3) | 34.55 | 8.96 | 286.83 | 62.8 | 10.56 | -8.25 | 1.27 | -38.65 | 10.56 | -46.59 | 1.27 | 0 |
| 2015 (2) | 31.71 | -15.46 | 176.19 | -10.99 | 11.51 | 18.29 | 2.07 | 12.5 | 19.77 | -17.76 | -6.19 | 0 |
| 2014 (1) | 37.51 | 22.94 | 197.95 | -10.15 | 9.73 | -18.65 | 1.84 | 10.84 | 24.04 | -11.94 | -12.46 | 0 |
