- 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) | 6.15 | -4.35 | -34.64 | 0.90 | -68.31 | -88.43 | 14.79 | 4.45 | 52.95 | 100.61 | 214.21 | 760.65 | 29.32 | 2.12 | 105.75 | 86.09 | 392.79 | 1109.13 |
| 23Q3 (19) | 6.43 | -32.46 | -41.76 | 2.84 | 10.08 | -31.57 | 14.16 | 48.12 | 71.84 | 32.02 | -9.39 | 46.21 | 28.71 | 5.75 | 36.91 | 17.47 | -1.52 | 90.31 |
| 23Q2 (18) | 9.52 | -19.73 | -33.52 | 2.58 | -13.13 | -29.89 | 9.56 | 24.48 | 50.55 | 35.34 | 15.49 | 42.96 | 27.15 | -8.52 | 22.46 | 17.74 | 106.52 | 99.1 |
| 23Q1 (17) | 11.86 | 26.04 | -25.36 | 2.97 | -61.83 | -20.8 | 7.68 | -20.58 | 34.03 | 30.60 | 161.76 | 26.08 | 29.68 | 108.28 | -4.32 | 8.59 | 20.65 | 942.16 |
| 22Q4 (16) | 9.41 | -14.76 | -19.64 | 7.78 | 87.47 | 79.68 | 9.67 | 17.35 | 24.45 | 11.69 | -46.62 | -44.41 | 14.25 | -32.05 | -47.34 | 7.12 | -22.44 | 309.2 |
| 22Q3 (15) | 11.04 | -22.91 | 9.2 | 4.15 | 12.77 | 17.56 | 8.24 | 29.76 | -8.55 | 21.90 | -11.41 | -15.05 | 20.97 | -5.41 | -13.35 | 9.18 | 3.03 | -13.31 |
| 22Q2 (14) | 14.32 | -9.88 | 15.58 | 3.68 | -1.87 | -6.84 | 6.35 | 10.82 | -13.61 | 24.72 | 1.85 | 7.34 | 22.17 | -28.53 | -11.74 | 8.91 | 973.53 | 69.39 |
| 22Q1 (13) | 15.89 | 35.7 | 12.14 | 3.75 | -13.39 | -16.29 | 5.73 | -26.25 | -10.75 | 24.27 | 15.41 | 19.38 | 31.02 | 14.63 | -4.05 | -1.02 | -158.62 | 81.72 |
| 21Q4 (12) | 11.71 | 15.83 | 17.69 | 4.33 | 22.66 | -25.34 | 7.77 | -13.76 | -15.08 | 21.03 | -18.43 | 34.03 | 27.06 | 11.82 | 1.58 | 1.74 | -83.57 | 196.67 |
| 21Q3 (11) | 10.11 | -18.4 | -2.88 | 3.53 | -10.63 | -32.38 | 9.01 | 22.59 | 3.09 | 25.78 | 11.94 | 47.74 | 24.20 | -3.66 | 1.81 | 10.59 | 101.33 | 337.6 |
| 21Q2 (10) | 12.39 | -12.56 | 57.83 | 3.95 | -11.83 | 23.44 | 7.35 | 14.49 | -36.58 | 23.03 | 13.28 | -19.05 | 25.12 | -22.3 | 0.16 | 5.26 | 194.27 | -64.86 |
| 21Q1 (9) | 14.17 | 42.41 | 99.02 | 4.48 | -22.76 | 30.99 | 6.42 | -29.84 | -49.8 | 20.33 | 29.57 | -23.51 | 32.33 | 21.36 | -1.37 | -5.58 | -210.0 | -184.67 |
| 20Q4 (8) | 9.95 | -4.42 | 45.68 | 5.80 | 11.11 | 13.95 | 9.15 | 4.69 | -31.36 | 15.69 | -10.09 | -12.3 | 26.64 | 12.07 | -10.45 | -1.80 | -174.38 | -222.45 |
| 20Q3 (7) | 10.41 | 32.61 | 70.1 | 5.22 | 63.12 | 14.22 | 8.74 | -24.59 | -41.18 | 17.45 | -38.66 | -12.31 | 23.77 | -5.22 | -20.21 | 2.42 | -83.83 | -51.41 |
| 20Q2 (6) | 7.85 | 10.25 | 29.75 | 3.20 | -6.43 | -24.17 | 11.59 | -9.38 | -22.94 | 28.45 | 7.04 | 31.96 | 25.08 | -23.49 | -12.12 | 14.97 | 127.16 | 85.73 |
| 20Q1 (5) | 7.12 | 4.25 | 12.84 | 3.42 | -32.81 | -26.61 | 12.79 | -4.05 | -11.3 | 26.58 | 48.57 | 35.96 | 32.78 | 10.18 | 18.25 | 6.59 | 348.3 | 5.61 |
| 19Q4 (4) | 6.83 | 11.6 | 0.0 | 5.09 | 11.38 | 0.0 | 13.33 | -10.3 | 0.0 | 17.89 | -10.1 | 0.0 | 29.75 | -0.13 | 0.0 | 1.47 | -70.48 | 0.0 |
| 19Q3 (3) | 6.12 | 1.16 | 0.0 | 4.57 | 8.29 | 0.0 | 14.86 | -1.2 | 0.0 | 19.90 | -7.7 | 0.0 | 29.79 | 4.38 | 0.0 | 4.98 | -38.21 | 0.0 |
| 19Q2 (2) | 6.05 | -4.12 | 0.0 | 4.22 | -9.44 | 0.0 | 15.04 | 4.3 | 0.0 | 21.56 | 10.28 | 0.0 | 28.54 | 2.96 | 0.0 | 8.06 | 29.17 | 0.0 |
| 19Q1 (1) | 6.31 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 14.42 | 0.0 | 0.0 | 19.55 | 0.0 | 0.0 | 27.72 | 0.0 | 0.0 | 6.24 | 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) | 35.53 | -7.76 | 3.41 | -80.51 | 10.27 | 8.33 | 106.98 | 412.85 | 34.89 | 30.09 | 82.35 | 2246.15 |
| 2022 (9) | 38.52 | 7.96 | 17.50 | 9.51 | 9.48 | -7.33 | 20.86 | -8.67 | 26.82 | -25.06 | 3.51 | 0 |
| 2021 (8) | 35.68 | 38.78 | 15.98 | -5.72 | 10.23 | -27.96 | 22.84 | 6.08 | 35.79 | -3.24 | -2.72 | 0 |
| 2020 (7) | 25.71 | 7.66 | 16.95 | -2.98 | 14.20 | -7.07 | 21.53 | 3.01 | 36.99 | 8.03 | -1.26 | 0 |
| 2019 (6) | 23.88 | 4.46 | 17.47 | -2.57 | 15.28 | -4.26 | 20.90 | 2.65 | 34.24 | 0.5 | 1.94 | -13.78 |
| 2018 (5) | 22.86 | -12.11 | 17.93 | -12.32 | 15.96 | 13.76 | 20.36 | 14.06 | 34.07 | -0.76 | 2.25 | 0 |
| 2017 (4) | 26.01 | -12.39 | 20.45 | -27.92 | 14.03 | 14.16 | 17.85 | 38.69 | 34.33 | 26.49 | -2.44 | 0 |
| 2016 (3) | 29.69 | 3.13 | 28.37 | 7.06 | 12.29 | -3.08 | 12.87 | -6.6 | 27.14 | 7.02 | -1.98 | 0 |
| 2015 (2) | 28.79 | 0.63 | 26.50 | 10.05 | 12.68 | -0.63 | 13.78 | -9.1 | 25.36 | -2.76 | 1.09 | -40.44 |
| 2014 (1) | 28.61 | 6.87 | 24.08 | -9.41 | 12.76 | -6.45 | 15.16 | 10.42 | 26.08 | -5.75 | 1.83 | 0 |
