- 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) | 6.12 | -34.62 | 47.47 | 1.36 | -4.9 | -30.61 | 14.86 | 52.88 | -32.3 | 67.13 | 5.27 | 44.61 | 437.68 | 4.22 | 10.45 | -355.68 | -2.66 | -8.48 |
| 23Q3 (19) | 9.36 | -23.34 | 184.5 | 1.43 | 2.88 | -17.82 | 9.72 | 30.47 | -64.88 | 63.77 | -2.89 | 21.98 | 419.95 | 6.2 | 2.63 | -346.46 | -7.5 | -5.24 |
| 23Q2 (18) | 12.21 | 59.19 | 135.71 | 1.39 | 2.96 | -27.6 | 7.45 | -37.24 | -57.62 | 65.67 | -2.39 | 38.75 | 395.43 | -19.86 | -3.75 | -322.30 | 22.2 | 6.84 |
| 23Q1 (17) | 7.67 | 84.82 | 12.79 | 1.35 | -31.12 | -28.95 | 11.87 | -45.92 | -11.29 | 67.28 | 44.94 | 40.72 | 493.42 | 24.52 | 3.19 | -414.28 | -26.35 | 0.65 |
| 22Q4 (16) | 4.15 | 26.14 | -42.76 | 1.96 | 12.64 | -12.11 | 21.95 | -20.7 | 74.9 | 46.42 | -11.21 | 13.94 | 396.26 | -3.16 | 2.77 | -327.89 | 0.4 | 1.33 |
| 22Q3 (15) | 3.29 | -36.49 | -53.4 | 1.74 | -9.37 | 2.35 | 27.68 | 57.45 | 114.91 | 52.28 | 10.46 | -2.21 | 409.17 | -0.41 | 44.48 | -329.20 | 4.84 | -51.8 |
| 22Q2 (14) | 5.18 | -23.82 | -47.14 | 1.92 | 1.05 | -1.03 | 17.58 | 31.39 | 89.44 | 47.33 | -1.0 | 1.13 | 410.85 | -14.08 | 68.05 | -345.95 | 17.03 | -83.63 |
| 22Q1 (13) | 6.80 | -6.21 | -49.93 | 1.90 | -14.8 | 2.7 | 13.38 | 6.61 | 99.7 | 47.81 | 17.35 | -2.63 | 478.17 | 24.01 | -6.39 | -416.98 | -25.48 | 8.36 |
| 21Q4 (12) | 7.25 | 2.69 | -26.1 | 2.23 | 31.18 | 9.31 | 12.55 | -2.56 | 35.24 | 40.74 | -23.79 | -8.45 | 385.59 | 36.15 | -9.89 | -332.30 | -53.23 | 11.18 |
| 21Q3 (11) | 7.06 | -27.96 | 98.87 | 1.70 | -12.37 | 5.59 | 12.88 | 38.79 | -49.71 | 53.46 | 14.23 | -5.5 | 283.21 | 15.84 | -24.13 | -216.86 | -15.11 | 25.51 |
| 21Q2 (10) | 9.80 | -27.84 | 292.0 | 1.94 | 4.86 | 4.86 | 9.28 | 38.51 | -74.55 | 46.80 | -4.68 | -5.09 | 244.48 | -52.14 | -9.34 | -188.40 | 58.59 | -2.45 |
| 21Q1 (9) | 13.58 | 38.43 | 280.39 | 1.85 | -9.31 | 44.53 | 6.70 | -27.8 | -73.68 | 49.10 | 10.34 | -30.82 | 510.81 | 19.37 | 11.4 | -455.01 | -21.61 | -25.65 |
| 20Q4 (8) | 9.81 | 176.34 | 28.4 | 2.04 | 26.71 | 25.93 | 9.28 | -63.76 | -22.08 | 44.50 | -21.34 | -20.92 | 427.92 | 14.63 | -0.8 | -374.14 | -28.52 | -3.01 |
| 20Q3 (7) | 3.55 | 42.0 | -65.53 | 1.61 | -12.97 | 10.27 | 25.61 | -29.78 | 190.03 | 56.57 | 14.72 | -9.52 | 373.29 | 38.42 | -24.06 | -291.11 | -58.3 | 30.72 |
| 20Q2 (6) | 2.50 | -29.97 | -78.47 | 1.85 | 44.53 | -2.12 | 36.47 | 43.24 | 365.18 | 49.31 | -30.52 | 2.22 | 269.68 | -41.19 | -34.29 | -183.90 | 49.22 | 48.1 |
| 20Q1 (5) | 3.57 | -53.27 | -9.85 | 1.28 | -20.99 | -25.58 | 25.46 | 113.77 | 10.79 | 70.97 | 26.12 | 34.16 | 458.55 | 6.3 | -12.91 | -362.12 | 0.3 | 19.65 |
| 19Q4 (4) | 7.64 | -25.83 | 0.0 | 1.62 | 10.96 | 0.0 | 11.91 | 34.88 | 0.0 | 56.27 | -10.0 | 0.0 | 431.37 | -12.25 | 0.0 | -363.20 | 13.57 | 0.0 |
| 19Q3 (3) | 10.30 | -11.28 | 0.0 | 1.46 | -22.75 | 0.0 | 8.83 | 12.63 | 0.0 | 62.52 | 29.6 | 0.0 | 491.57 | 19.77 | 0.0 | -420.22 | -18.59 | 0.0 |
| 19Q2 (2) | 11.61 | 193.18 | 0.0 | 1.89 | 9.88 | 0.0 | 7.84 | -65.88 | 0.0 | 48.24 | -8.81 | 0.0 | 410.43 | -22.05 | 0.0 | -354.35 | 21.37 | 0.0 |
| 19Q1 (1) | 3.96 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 22.98 | 0.0 | 0.0 | 52.90 | 0.0 | 0.0 | 526.55 | 0.0 | 0.0 | -450.68 | 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) | 20.56 | 0.24 | 5.47 | -27.16 | 17.75 | -0.28 | 66.68 | 37.23 | 563.05 | 2.86 | -478.62 | 0 |
| 2022 (9) | 20.51 | -16.46 | 7.51 | -10.81 | 17.80 | 19.7 | 48.59 | 12.14 | 547.38 | -4.23 | -480.99 | 0 |
| 2021 (8) | 24.55 | 12.25 | 8.42 | 7.54 | 14.87 | -10.9 | 43.33 | -7.08 | 571.53 | 8.64 | -513.33 | 0 |
| 2020 (7) | 21.87 | 70.99 | 7.83 | 7.85 | 16.69 | -41.5 | 46.63 | -7.3 | 526.10 | -2.75 | -462.77 | 0 |
| 2019 (6) | 12.79 | 16.8 | 7.26 | 1.54 | 28.53 | -14.43 | 50.30 | -1.51 | 540.95 | -4.62 | -462.12 | 0 |
| 2018 (5) | 10.95 | -44.39 | 7.15 | 22.22 | 33.34 | 79.83 | 51.07 | -18.1 | 567.16 | 19.88 | -482.75 | 0 |
| 2017 (4) | 19.69 | -68.88 | 5.85 | -1.02 | 18.54 | 221.32 | 62.36 | 1.0 | 473.11 | 37.79 | -392.21 | 0 |
| 2016 (3) | 63.27 | -31.64 | 5.91 | -9.08 | 5.77 | 46.45 | 61.74 | 9.98 | 343.36 | 16.56 | -275.85 | 0 |
| 2015 (2) | 92.55 | 48.01 | 6.50 | -5.8 | 3.94 | -32.53 | 56.14 | 6.1 | 294.57 | -10.54 | -234.49 | 0 |
| 2014 (1) | 62.53 | 36.11 | 6.90 | -13.43 | 5.84 | -26.54 | 52.91 | 15.47 | 329.26 | -5.09 | -270.52 | 0 |
