- 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) | 6.10 | -15.28 | -41.18 | 24558.70 | 1776.86 | 239.29 | 14.91 | 17.96 | 70.01 | 0.00 | -100.0 | -100.0 | 12.51 | -57.58 | -36.59 | 2.40 | 114.31 | 121.94 |
| 23Q3 (19) | 7.20 | 52.54 | 747.06 | 1308.50 | 28.36 | 107.7 | 12.64 | -34.41 | -88.14 | 0.07 | -22.22 | -50.0 | 29.49 | 36.02 | 29.57 | -16.77 | -622.84 | -119.96 |
| 23Q2 (18) | 4.72 | 274.6 | 391.67 | 1019.43 | 17.72 | -12.79 | 19.27 | -73.37 | -79.74 | 0.09 | -18.18 | 12.5 | 21.68 | -88.05 | -4.03 | -2.32 | 97.87 | -103.2 |
| 23Q1 (17) | 1.26 | -87.85 | 36.96 | 866.00 | -88.04 | -89.17 | 72.36 | 725.09 | -26.63 | 0.11 | 1000.0 | 1000.0 | 181.35 | 819.16 | 824.31 | -108.88 | -895.25 | -237.79 |
| 22Q4 (16) | 10.37 | 1120.0 | 1520.31 | 7238.18 | 1048.92 | 0 | 8.77 | -91.77 | -93.79 | 0.01 | -92.86 | 0 | 19.73 | -13.31 | -31.4 | -10.94 | -113.02 | -109.73 |
| 22Q3 (15) | 0.85 | -11.46 | 26.87 | 630.00 | -46.11 | -71.57 | 106.62 | 12.11 | -22.04 | 0.14 | 75.0 | 250.0 | 22.76 | 0.75 | 17.87 | 84.01 | 15.73 | -28.5 |
| 22Q2 (14) | 0.96 | 4.35 | 31.51 | 1169.00 | -85.38 | 118.4 | 95.10 | -3.57 | -23.51 | 0.08 | 700.0 | -52.94 | 22.59 | 15.14 | -45.74 | 72.59 | -8.14 | -12.39 |
| 22Q1 (13) | 0.92 | 43.75 | 2.22 | 7998.00 | 0 | 1589.02 | 98.62 | -30.16 | -2.91 | 0.01 | 0 | -94.74 | 19.62 | -31.78 | 210.94 | 79.02 | -29.73 | -17.22 |
| 21Q4 (12) | 0.64 | -4.48 | -33.33 | 0.00 | -100.0 | -100.0 | 141.21 | 3.25 | 49.27 | 0.00 | -100.0 | -100.0 | 28.76 | 48.94 | 179.77 | 112.45 | -4.29 | 32.87 |
| 21Q3 (11) | 0.67 | -8.22 | -67.94 | 2216.00 | 314.01 | 101.3 | 136.76 | 10.0 | 213.67 | 0.04 | -76.47 | -50.0 | 19.31 | -53.62 | 406.82 | 117.49 | 41.79 | 194.61 |
| 21Q2 (10) | 0.73 | -18.89 | -48.59 | 535.25 | 13.03 | -40.82 | 124.33 | 22.4 | 94.39 | 0.17 | -10.53 | 70.0 | 41.63 | 559.75 | 935.57 | 82.86 | -13.2 | 38.01 |
| 21Q1 (9) | 0.90 | -6.25 | -59.82 | 473.53 | 59.31 | -46.59 | 101.58 | 7.38 | 149.64 | 0.19 | -38.71 | 90.0 | 6.31 | -38.62 | 33.4 | 95.46 | 12.8 | 164.73 |
| 20Q4 (8) | 0.96 | -54.07 | -75.63 | 297.24 | -73.0 | -67.98 | 94.60 | 116.97 | 309.17 | 0.31 | 287.5 | 210.0 | 10.28 | 169.82 | 129.46 | 84.63 | 112.21 | 351.6 |
| 20Q3 (7) | 2.09 | 47.18 | -54.07 | 1100.82 | 21.72 | 27.61 | 43.60 | -31.83 | 117.78 | 0.08 | -20.0 | -27.27 | 3.81 | -5.22 | -6.16 | 39.88 | -33.58 | 148.32 |
| 20Q2 (6) | 1.42 | -36.61 | -78.81 | 904.37 | 2.0 | -16.36 | 63.96 | 57.19 | 371.33 | 0.10 | 0.0 | 25.0 | 4.02 | -15.01 | 22.19 | 60.04 | 66.5 | 478.98 |
| 20Q1 (5) | 2.24 | -43.15 | -42.27 | 886.61 | -4.48 | 28.47 | 40.69 | 75.99 | 73.59 | 0.10 | 0.0 | -23.08 | 4.73 | 5.58 | -9.04 | 36.06 | 92.42 | 96.3 |
| 19Q4 (4) | 3.94 | -13.41 | 0.0 | 928.15 | 7.59 | 0.0 | 23.12 | 15.48 | 0.0 | 0.10 | -9.09 | 0.0 | 4.48 | 10.34 | 0.0 | 18.74 | 16.69 | 0.0 |
| 19Q3 (3) | 4.55 | -32.09 | 0.0 | 862.67 | -20.21 | 0.0 | 20.02 | 47.53 | 0.0 | 0.11 | 37.5 | 0.0 | 4.06 | 23.4 | 0.0 | 16.06 | 54.87 | 0.0 |
| 19Q2 (2) | 6.70 | 72.68 | 0.0 | 1081.21 | 56.67 | 0.0 | 13.57 | -42.11 | 0.0 | 0.08 | -38.46 | 0.0 | 3.29 | -36.73 | 0.0 | 10.37 | -43.55 | 0.0 |
| 19Q1 (1) | 3.88 | 0.0 | 0.0 | 690.11 | 0.0 | 0.0 | 23.44 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 5.20 | 0.0 | 0.0 | 18.37 | 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) | 5.99 | -46.33 | 15784.30 | -22.29 | 60.98 | 86.43 | 0.02 | 0.0 | 98.91 | 59.64 | -37.90 | 0 |
| 2022 (9) | 11.16 | 288.85 | 20312.40 | 2387.65 | 32.71 | -74.26 | 0.02 | -95.56 | 61.96 | 322.65 | -29.23 | 0 |
| 2021 (8) | 2.87 | -55.23 | 816.53 | -68.21 | 127.06 | 123.19 | 0.45 | 221.43 | 14.66 | 186.33 | 112.85 | 117.23 |
| 2020 (7) | 6.41 | -57.86 | 2568.34 | -13.59 | 56.93 | 137.21 | 0.14 | 16.67 | 5.12 | -1.73 | 51.95 | 174.72 |
| 2019 (6) | 15.21 | -16.84 | 2972.38 | 57.1 | 24.00 | 20.24 | 0.12 | -36.84 | 5.21 | 24.34 | 18.91 | 18.48 |
| 2018 (5) | 18.29 | -12.74 | 1891.99 | 107.04 | 19.96 | 14.65 | 0.19 | -52.5 | 4.19 | 2.95 | 15.96 | 16.16 |
| 2017 (4) | 20.96 | 20.67 | 913.82 | -12.36 | 17.41 | -17.17 | 0.40 | 14.29 | 4.07 | 17.63 | 13.74 | -23.28 |
| 2016 (3) | 17.37 | 75.99 | 1042.70 | -15.92 | 21.02 | -43.16 | 0.35 | 20.69 | 3.46 | -12.63 | 17.91 | -46.25 |
| 2015 (2) | 9.87 | 9.06 | 1240.19 | -30.79 | 36.98 | -8.28 | 0.29 | 45.0 | 3.96 | -4.35 | 33.32 | -8.44 |
| 2014 (1) | 9.05 | -0.66 | 1792.02 | -64.98 | 40.32 | 0.62 | 0.20 | 185.71 | 4.14 | 6.98 | 36.39 | 0.33 |
