- 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) | 1.19 | 15.53 | 1.71 | 19.71 | 63.3 | 33.99 | 76.56 | -13.28 | -1.82 | 4.62 | -38.73 | -25.24 | 76.99 | -18.17 | 3.97 | 4.18 | 141.62 | -58.65 |
| 23Q3 (19) | 1.03 | 27.16 | 22.62 | 12.07 | -38.04 | 75.18 | 88.28 | -21.04 | -18.99 | 7.54 | 61.46 | -42.88 | 94.09 | -16.4 | -21.17 | 1.73 | -55.98 | -38.43 |
| 23Q2 (18) | 0.81 | 12.5 | 2.53 | 19.48 | -10.89 | 14.72 | 111.81 | -11.47 | -2.77 | 4.67 | 12.26 | -12.87 | 112.55 | -11.53 | 4.16 | 3.93 | 21.3 | -68.07 |
| 23Q1 (17) | 0.72 | -38.46 | -2.7 | 21.86 | 48.61 | 26.65 | 126.29 | 61.95 | 2.16 | 4.16 | -32.69 | -21.06 | 127.22 | 71.8 | -5.18 | 3.24 | -67.95 | 161.36 |
| 22Q4 (16) | 1.17 | 39.29 | -4.88 | 14.71 | 113.5 | 4.85 | 77.98 | -28.44 | 5.15 | 6.18 | -53.18 | -4.63 | 74.05 | -37.96 | 1.29 | 10.11 | 259.79 | 34.26 |
| 22Q3 (15) | 0.84 | 6.33 | 5.0 | 6.89 | -59.42 | -3.77 | 108.97 | -5.24 | -4.6 | 13.20 | 146.27 | 3.77 | 119.36 | 10.46 | -15.58 | 2.81 | -77.17 | 119.43 |
| 22Q2 (14) | 0.79 | 6.76 | 0.0 | 16.98 | -1.62 | -66.22 | 115.00 | -6.97 | 0.2 | 5.36 | 1.71 | 196.13 | 108.06 | -19.46 | 25.89 | 12.31 | 333.14 | -59.94 |
| 22Q1 (13) | 0.74 | -39.84 | -9.76 | 17.26 | 23.02 | -54.02 | 123.62 | 66.69 | 10.72 | 5.27 | -18.67 | 117.77 | 134.17 | 83.52 | -3.79 | -5.28 | -170.12 | 79.2 |
| 21Q4 (12) | 1.23 | 53.75 | -3.15 | 14.03 | 95.95 | 14.53 | 74.16 | -35.07 | 3.82 | 6.48 | -49.06 | -12.79 | 73.11 | -48.29 | 9.27 | 7.53 | 152.07 | -36.99 |
| 21Q3 (11) | 0.80 | 1.27 | -6.98 | 7.16 | -85.76 | 94.04 | 114.22 | -0.48 | 7.7 | 12.72 | 602.76 | -48.4 | 141.39 | 64.71 | 25.56 | -14.46 | -147.05 | -179.93 |
| 21Q2 (10) | 0.79 | -3.66 | 27.42 | 50.27 | 33.91 | 797.68 | 114.77 | 2.79 | -21.31 | 1.81 | -25.21 | -88.85 | 85.84 | -38.45 | -2.81 | 30.73 | 221.03 | -58.35 |
| 21Q1 (9) | 0.82 | -35.43 | 70.83 | 37.54 | 206.45 | 494.93 | 111.65 | 56.31 | -41.49 | 2.42 | -67.43 | -83.23 | 139.46 | 108.43 | -14.41 | -25.39 | -312.47 | -160.02 |
| 20Q4 (8) | 1.27 | 47.67 | 24.51 | 12.25 | 231.98 | -39.18 | 71.43 | -32.64 | -19.61 | 7.43 | -69.86 | 64.38 | 66.91 | -40.58 | -22.9 | 11.95 | -33.94 | 81.34 |
| 20Q3 (7) | 0.86 | 38.71 | -4.44 | 3.69 | -34.11 | -76.27 | 106.05 | -27.29 | 4.79 | 24.65 | 51.79 | 321.37 | 112.61 | 27.5 | 12.88 | 18.09 | -75.48 | 147.81 |
| 20Q2 (6) | 0.62 | 29.17 | -37.37 | 5.60 | -11.25 | -67.21 | 145.85 | -23.57 | 59.47 | 16.24 | 12.54 | 204.69 | 88.32 | -45.8 | -0.27 | 73.78 | 74.42 | 796.48 |
| 20Q1 (5) | 0.48 | -52.94 | -26.15 | 6.31 | -68.67 | -49.28 | 190.82 | 114.77 | 37.05 | 14.43 | 219.25 | 97.13 | 162.94 | 87.76 | 19.67 | 42.30 | 541.88 | 307.12 |
| 19Q4 (4) | 1.02 | 13.33 | 0.0 | 20.14 | 29.52 | 0.0 | 88.85 | -12.2 | 0.0 | 4.52 | -22.74 | 0.0 | 86.78 | -13.01 | 0.0 | 6.59 | -9.73 | 0.0 |
| 19Q3 (3) | 0.90 | -9.09 | 0.0 | 15.55 | -8.96 | 0.0 | 101.20 | 10.65 | 0.0 | 5.85 | 9.76 | 0.0 | 99.76 | 12.65 | 0.0 | 7.30 | -11.3 | 0.0 |
| 19Q2 (2) | 0.99 | 52.31 | 0.0 | 17.08 | 37.3 | 0.0 | 91.46 | -34.31 | 0.0 | 5.33 | -27.19 | 0.0 | 88.56 | -34.96 | 0.0 | 8.23 | -20.79 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | 12.44 | 0.0 | 0.0 | 139.23 | 0.0 | 0.0 | 7.32 | 0.0 | 0.0 | 136.16 | 0.0 | 0.0 | 10.39 | 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) | 2.49 | 0.0 | 283.17 | 75.94 | 146.63 | -0.06 | 1.29 | -43.17 | 139.67 | -2.66 | 8.25 | 50.0 |
| 2022 (9) | 2.49 | -7.78 | 160.95 | 7.93 | 146.72 | 8.53 | 2.27 | -7.35 | 143.49 | -0.37 | 5.50 | 0 |
| 2021 (8) | 2.70 | 75.32 | 149.12 | 25.46 | 135.19 | -43.02 | 2.45 | -20.2 | 144.02 | 10.31 | -6.38 | 0 |
| 2020 (7) | 1.54 | -45.0 | 118.86 | 37.22 | 237.27 | 82.19 | 3.07 | -27.08 | 130.56 | 6.0 | 109.78 | 873.23 |
| 2019 (6) | 2.80 | 0.36 | 86.62 | 5.47 | 130.23 | -0.47 | 4.21 | -5.18 | 123.17 | 1.3 | 11.28 | -17.66 |
| 2018 (5) | 2.79 | 2.95 | 82.13 | 11.73 | 130.85 | -2.97 | 4.44 | -10.66 | 121.59 | -0.9 | 13.70 | -20.02 |
| 2017 (4) | 2.71 | -3.9 | 73.51 | 15.0 | 134.85 | 4.24 | 4.97 | -12.96 | 122.69 | 6.47 | 17.13 | -13.62 |
| 2016 (3) | 2.82 | 0.71 | 63.92 | 20.38 | 129.36 | -0.9 | 5.71 | -16.89 | 115.23 | -4.28 | 19.83 | 16.44 |
| 2015 (2) | 2.80 | 3.32 | 53.10 | 10.26 | 130.53 | -2.92 | 6.87 | -9.37 | 120.38 | 0.96 | 17.03 | -25.27 |
| 2014 (1) | 2.71 | -16.1 | 48.16 | 12.29 | 134.45 | 18.95 | 7.58 | -10.93 | 119.24 | 19.47 | 22.79 | 4.88 |
