- 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) | 3.09 | -15.11 | -18.68 | 1.50 | -20.63 | 7.14 | 29.41 | 17.69 | 22.9 | 60.67 | 25.79 | -6.62 | 58.90 | 5.99 | 7.23 | 31.18 | 76.76 | -8.21 |
| 23Q3 (19) | 3.64 | -22.72 | -29.87 | 1.89 | -18.53 | 36.96 | 24.99 | 29.28 | 42.39 | 48.23 | 22.88 | -27.06 | 55.57 | 6.15 | 18.76 | 17.64 | 183.15 | -52.17 |
| 23Q2 (18) | 4.71 | 11.08 | -6.36 | 2.32 | 56.76 | 77.1 | 19.33 | -9.93 | 6.85 | 39.25 | -36.13 | -43.7 | 52.35 | -26.49 | 42.49 | 6.23 | -46.8 | -87.8 |
| 23Q1 (17) | 4.24 | 11.58 | -51.65 | 1.48 | 5.71 | 28.7 | 21.46 | -10.32 | 106.94 | 61.45 | -5.42 | -22.07 | 71.21 | 29.64 | 78.47 | 11.71 | -65.53 | -76.26 |
| 22Q4 (16) | 3.80 | -26.78 | -57.06 | 1.40 | 1.45 | -10.83 | 23.93 | 36.35 | 132.78 | 64.97 | -1.74 | 11.9 | 54.93 | 17.4 | 52.16 | 33.97 | -7.89 | 5.37 |
| 22Q3 (15) | 5.19 | 3.18 | -43.65 | 1.38 | 5.34 | -34.6 | 17.55 | -2.99 | 77.63 | 66.12 | -5.15 | 53.23 | 46.79 | 27.35 | 47.88 | 36.88 | -27.76 | 72.5 |
| 22Q2 (14) | 5.03 | -42.65 | -49.45 | 1.31 | 13.91 | -35.47 | 18.09 | 74.45 | 97.92 | 69.71 | -11.59 | 55.78 | 36.74 | -7.92 | 6.55 | 51.05 | 3.51 | 163.01 |
| 22Q1 (13) | 8.77 | -0.9 | -22.66 | 1.15 | -26.75 | -53.06 | 10.37 | 0.88 | 29.14 | 78.85 | 35.81 | 112.36 | 39.90 | 10.53 | 17.98 | 49.32 | 52.98 | 334.92 |
| 21Q4 (12) | 8.85 | -3.91 | -26.37 | 1.57 | -25.59 | -40.75 | 10.28 | 4.05 | 35.8 | 58.06 | 34.55 | 69.22 | 36.10 | 14.1 | -13.99 | 32.24 | 50.8 | 40400.0 |
| 21Q3 (11) | 9.21 | -7.44 | -20.19 | 2.11 | 3.94 | -34.06 | 9.88 | 8.1 | 25.22 | 43.15 | -3.58 | 51.94 | 31.64 | -8.24 | -17.24 | 21.38 | 10.15 | 1202.06 |
| 21Q2 (10) | 9.95 | -12.26 | 45.04 | 2.03 | -17.14 | -1.93 | 9.14 | 13.82 | -31.12 | 44.75 | 20.52 | 1.96 | 34.48 | 1.95 | -4.83 | 19.41 | 71.16 | -7.26 |
| 21Q1 (9) | 11.34 | -5.66 | 102.86 | 2.45 | -7.55 | 49.39 | 8.03 | 6.08 | -50.71 | 37.13 | 8.22 | -33.28 | 33.82 | -19.42 | -24.34 | 11.34 | 14275.0 | -58.37 |
| 20Q4 (8) | 12.02 | 4.16 | 9.47 | 2.65 | -17.19 | 0.76 | 7.57 | -4.06 | -8.69 | 34.31 | 20.81 | -0.67 | 41.97 | 9.78 | -6.19 | -0.08 | 95.88 | 95.81 |
| 20Q3 (7) | 11.54 | 68.22 | -26.26 | 3.20 | 54.59 | -7.78 | 7.89 | -40.54 | 35.57 | 28.40 | -35.29 | 8.4 | 38.23 | 5.52 | 13.95 | -1.94 | -109.27 | -26.8 |
| 20Q2 (6) | 6.86 | 22.72 | -53.46 | 2.07 | 26.22 | -25.81 | 13.27 | -18.54 | 115.07 | 43.89 | -21.13 | 34.51 | 36.23 | -18.95 | 10.05 | 20.93 | -23.16 | 255.95 |
| 20Q1 (5) | 5.59 | -49.09 | -56.83 | 1.64 | -37.64 | -37.64 | 16.29 | 96.5 | 131.72 | 55.65 | 61.12 | 60.98 | 44.70 | -0.09 | 11.03 | 27.24 | 1526.18 | 1932.84 |
| 19Q4 (4) | 10.98 | -29.84 | 0.0 | 2.63 | -24.21 | 0.0 | 8.29 | 42.44 | 0.0 | 34.54 | 31.83 | 0.0 | 44.74 | 33.35 | 0.0 | -1.91 | -24.84 | 0.0 |
| 19Q3 (3) | 15.65 | 6.17 | 0.0 | 3.47 | 24.37 | 0.0 | 5.82 | -5.67 | 0.0 | 26.20 | -19.71 | 0.0 | 33.55 | 1.91 | 0.0 | -1.53 | -126.02 | 0.0 |
| 19Q2 (2) | 14.74 | 13.82 | 0.0 | 2.79 | 6.08 | 0.0 | 6.17 | -12.23 | 0.0 | 32.63 | -5.61 | 0.0 | 32.92 | -18.23 | 0.0 | 5.88 | 338.81 | 0.0 |
| 19Q1 (1) | 12.95 | 0.0 | 0.0 | 2.63 | 0.0 | 0.0 | 7.03 | 0.0 | 0.0 | 34.57 | 0.0 | 0.0 | 40.26 | 0.0 | 0.0 | 1.34 | 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) | 20.60 | -26.77 | 6.97 | 21.01 | 17.72 | 36.52 | 52.37 | -17.28 | 50.65 | 8.57 | 19.44 | -34.41 |
| 2022 (9) | 28.13 | -45.19 | 5.76 | -28.62 | 12.98 | 82.56 | 63.31 | 39.97 | 46.65 | 25.13 | 29.64 | 96.81 |
| 2021 (8) | 51.32 | 35.55 | 8.07 | -4.61 | 7.11 | -26.24 | 45.23 | 4.77 | 37.28 | -24.2 | 15.06 | 314.88 |
| 2020 (7) | 37.86 | -22.56 | 8.46 | -23.51 | 9.64 | 29.05 | 43.17 | 30.82 | 49.18 | 14.67 | 3.63 | 0 |
| 2019 (6) | 48.89 | -6.2 | 11.06 | 6.24 | 7.47 | 6.71 | 33.00 | -5.9 | 42.89 | -4.56 | -2.42 | 0 |
| 2018 (5) | 52.12 | -14.4 | 10.41 | 5.36 | 7.00 | 16.86 | 35.07 | -5.04 | 44.94 | -5.25 | -2.86 | 0 |
| 2017 (4) | 60.89 | -5.9 | 9.88 | -9.36 | 5.99 | 6.21 | 36.93 | 10.24 | 47.43 | 4.68 | -4.50 | 0 |
| 2016 (3) | 64.71 | 12.95 | 10.90 | -1.8 | 5.64 | -11.46 | 33.50 | 1.92 | 45.31 | 21.9 | -6.17 | 0 |
| 2015 (2) | 57.29 | -1.63 | 11.10 | 9.36 | 6.37 | 1.59 | 32.87 | -8.62 | 37.17 | -17.86 | 2.07 | 0 |
| 2014 (1) | 58.24 | 12.48 | 10.15 | -15.63 | 6.27 | -11.06 | 35.97 | 18.6 | 45.25 | 2.96 | -3.01 | 0 |
