- 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) | 10.72 | -5.47 | -29.66 | 0.87 | -36.5 | -94.05 | 8.49 | 5.73 | 42.21 | 104.76 | 57.3 | 1584.24 | 22.13 | 2.22 | -9.38 | 91.12 | 71.99 | 845.05 |
| 23Q3 (19) | 11.34 | -2.41 | -18.83 | 1.37 | -89.59 | -90.37 | 8.03 | 2.55 | 23.35 | 66.60 | 862.43 | 942.25 | 21.65 | -7.99 | 6.34 | 52.98 | 703.42 | 810.19 |
| 23Q2 (18) | 11.62 | -21.86 | 19.67 | 13.16 | -14.93 | -4.22 | 7.83 | 27.94 | -16.44 | 6.92 | 17.69 | 4.53 | 23.53 | -5.92 | 4.02 | -8.78 | 32.51 | -32.43 |
| 23Q1 (17) | 14.87 | -2.43 | 46.07 | 15.47 | 5.74 | 3.69 | 6.12 | 2.51 | -31.47 | 5.88 | -5.47 | -3.61 | 25.01 | 2.42 | 6.88 | -13.01 | -6.38 | -55.62 |
| 22Q4 (16) | 15.24 | 9.09 | 68.4 | 14.63 | 2.81 | 21.71 | 5.97 | -8.29 | -40.6 | 6.22 | -2.66 | -17.83 | 24.42 | 19.94 | 9.12 | -12.23 | -63.94 | -157.47 |
| 22Q3 (15) | 13.97 | 43.87 | 129.77 | 14.23 | 3.57 | 60.61 | 6.51 | -30.52 | -56.51 | 6.39 | -3.47 | -37.78 | 20.36 | -9.99 | 20.33 | -7.46 | -12.52 | -189.56 |
| 22Q2 (14) | 9.71 | -4.62 | 32.47 | 13.74 | -7.91 | 53.69 | 9.37 | 4.93 | -24.56 | 6.62 | 8.52 | -34.91 | 22.62 | -3.33 | 5.85 | -6.63 | 20.69 | -643.44 |
| 22Q1 (13) | 10.18 | 12.49 | -4.14 | 14.92 | 24.13 | 24.02 | 8.93 | -11.14 | 4.2 | 6.10 | -19.42 | -19.42 | 23.40 | 4.56 | -11.33 | -8.36 | -76.0 | 18.44 |
| 21Q4 (12) | 9.05 | 48.85 | -23.89 | 12.02 | 35.67 | -11.03 | 10.05 | -32.87 | 31.37 | 7.57 | -26.29 | 12.48 | 22.38 | 32.27 | -4.4 | -4.75 | -157.02 | 47.34 |
| 21Q3 (11) | 6.08 | -17.05 | -52.87 | 8.86 | -0.89 | -27.02 | 14.97 | 20.53 | 112.04 | 10.27 | 0.98 | 37.12 | 16.92 | -20.82 | -14.5 | 8.33 | 582.79 | 258.97 |
| 21Q2 (10) | 7.33 | -30.98 | -13.87 | 8.94 | -25.69 | -23.52 | 12.42 | 44.92 | 16.07 | 10.17 | 34.35 | 30.72 | 21.37 | -19.02 | 3.19 | 1.22 | 111.9 | 154.71 |
| 21Q1 (9) | 10.62 | -10.68 | -7.01 | 12.03 | -10.95 | -22.44 | 8.57 | 12.03 | 7.53 | 7.57 | 12.48 | 28.96 | 26.39 | 12.73 | 8.96 | -10.25 | -13.64 | 1.35 |
| 20Q4 (8) | 11.89 | -7.83 | -4.88 | 13.51 | 11.29 | -16.55 | 7.65 | 8.36 | 5.08 | 6.73 | -10.15 | 19.75 | 23.41 | 18.29 | -7.51 | -9.02 | -72.14 | 27.26 |
| 20Q3 (7) | 12.90 | 51.59 | 9.6 | 12.14 | 3.85 | -21.47 | 7.06 | -34.02 | -8.67 | 7.49 | -3.73 | 27.38 | 19.79 | -4.44 | -24.92 | -5.24 | -134.98 | 58.87 |
| 20Q2 (6) | 8.51 | -25.48 | -38.02 | 11.69 | -24.63 | -28.28 | 10.70 | 34.25 | 61.39 | 7.78 | 32.54 | 39.43 | 20.71 | -14.49 | -19.23 | -2.23 | 78.54 | 83.4 |
| 20Q1 (5) | 11.42 | -8.64 | -4.99 | 15.51 | -4.2 | -12.07 | 7.97 | 9.48 | 5.28 | 5.87 | 4.45 | 13.76 | 24.22 | -4.31 | 5.21 | -10.39 | 16.21 | -0.97 |
| 19Q4 (4) | 12.50 | 6.2 | 0.0 | 16.19 | 4.72 | 0.0 | 7.28 | -5.82 | 0.0 | 5.62 | -4.42 | 0.0 | 25.31 | -3.98 | 0.0 | -12.40 | 2.67 | 0.0 |
| 19Q3 (3) | 11.77 | -14.28 | 0.0 | 15.46 | -5.15 | 0.0 | 7.73 | 16.59 | 0.0 | 5.88 | 5.38 | 0.0 | 26.36 | 2.81 | 0.0 | -12.74 | 5.14 | 0.0 |
| 19Q2 (2) | 13.73 | 14.23 | 0.0 | 16.30 | -7.6 | 0.0 | 6.63 | -12.42 | 0.0 | 5.58 | 8.14 | 0.0 | 25.64 | 11.38 | 0.0 | -13.43 | -30.52 | 0.0 |
| 19Q1 (1) | 12.02 | 0.0 | 0.0 | 17.64 | 0.0 | 0.0 | 7.57 | 0.0 | 0.0 | 5.16 | 0.0 | 0.0 | 23.02 | 0.0 | 0.0 | -10.29 | 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) | 35.20 | -2.0 | 5.78 | -88.54 | 10.37 | 2.07 | 63.17 | 772.51 | 30.29 | 1.51 | 43.25 | 0 |
| 2022 (9) | 35.92 | 64.39 | 50.42 | 24.99 | 10.16 | -39.16 | 7.24 | -20.0 | 29.84 | -15.06 | -12.44 | 0 |
| 2021 (8) | 21.85 | -25.58 | 40.34 | -9.69 | 16.70 | 34.35 | 9.05 | 10.77 | 35.13 | -0.51 | -9.38 | 0 |
| 2020 (7) | 29.36 | -19.78 | 44.67 | -22.77 | 12.43 | 24.67 | 8.17 | 29.48 | 35.31 | 22.31 | -14.71 | 0 |
| 2019 (6) | 36.60 | -1.85 | 57.84 | -7.34 | 9.97 | 1.84 | 6.31 | 7.86 | 28.87 | -7.88 | -12.59 | 0 |
| 2018 (5) | 37.29 | -44.85 | 62.42 | -35.15 | 9.79 | 81.3 | 5.85 | 54.35 | 31.34 | 16.55 | -15.70 | 0 |
| 2017 (4) | 67.62 | 0.55 | 96.26 | 24.25 | 5.40 | -0.55 | 3.79 | -19.53 | 26.89 | -4.54 | -17.70 | 0 |
| 2016 (3) | 67.25 | -8.04 | 77.47 | 0.66 | 5.43 | 8.82 | 4.71 | -0.63 | 28.17 | 3.72 | -18.03 | 0 |
| 2015 (2) | 73.13 | 1196.63 | 76.96 | 8.29 | 4.99 | -92.29 | 4.74 | -7.78 | 27.16 | -8.83 | -17.42 | 0 |
| 2014 (1) | 5.64 | 20.0 | 71.07 | -63.8 | 64.74 | -16.68 | 5.14 | 176.34 | 29.79 | 194.66 | 40.08 | -42.28 |
