- 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) | 12.30 | -4.21 | -20.03 | 0.71 | 42.0 | 18.33 | 7.40 | 4.37 | 25.0 | 127.96 | -29.76 | -15.93 | 22.78 | -24.97 | -37.43 | 112.58 | -29.15 | -7.49 |
| 23Q3 (19) | 12.84 | 16.09 | -50.35 | 0.50 | -5.66 | -20.63 | 7.09 | -13.75 | 101.42 | 182.17 | 5.12 | 26.97 | 30.36 | 52.79 | -22.27 | 158.90 | -1.7 | 47.23 |
| 23Q2 (18) | 11.06 | -26.41 | -96.5 | 0.53 | -10.17 | 1.92 | 8.22 | 35.87 | 2734.48 | 173.29 | 11.76 | -0.55 | 19.87 | -5.06 | -54.0 | 161.65 | 15.32 | 23.08 |
| 23Q1 (17) | 15.03 | -2.28 | -84.92 | 0.59 | -1.67 | -9.23 | 6.05 | 2.2 | 564.84 | 155.06 | 1.88 | 10.61 | 20.93 | -42.52 | -33.17 | 140.18 | 15.18 | 27.7 |
| 22Q4 (16) | 15.38 | -40.53 | -21.05 | 0.60 | -4.76 | -29.41 | 5.92 | 68.18 | 26.77 | 152.20 | 6.08 | 41.81 | 36.41 | -6.78 | 31.49 | 121.70 | 12.76 | 44.35 |
| 22Q3 (15) | 25.86 | -91.82 | 87.66 | 0.63 | 21.15 | -45.69 | 3.52 | 1113.79 | -46.67 | 143.47 | -17.66 | 82.46 | 39.06 | -9.58 | 72.68 | 107.93 | -17.82 | 72.38 |
| 22Q2 (14) | 316.31 | 217.36 | 1199.55 | 0.52 | -20.0 | -48.0 | 0.29 | -68.13 | -92.25 | 174.25 | 24.3 | 91.93 | 43.20 | 37.93 | 94.42 | 131.34 | 19.65 | 81.66 |
| 22Q1 (13) | 99.67 | 411.65 | 193.41 | 0.65 | -23.53 | -45.83 | 0.91 | -80.51 | -66.04 | 140.18 | 30.61 | 84.67 | 31.32 | 13.11 | 75.27 | 109.77 | 30.2 | 80.78 |
| 21Q4 (12) | 19.48 | 41.36 | -37.84 | 0.85 | -26.72 | -45.16 | 4.67 | -29.24 | 61.03 | 107.33 | 36.5 | 83.06 | 27.69 | 22.41 | 150.14 | 84.31 | 34.66 | 67.05 |
| 21Q3 (11) | 13.78 | -43.39 | -73.51 | 1.16 | 16.0 | 20.83 | 6.60 | 76.47 | 277.14 | 78.63 | -13.39 | -17.0 | 22.62 | 1.8 | 70.2 | 62.61 | -13.4 | -24.75 |
| 21Q2 (10) | 24.34 | -28.35 | -10.51 | 1.00 | -16.67 | 42.86 | 3.74 | 39.55 | 11.64 | 90.79 | 19.6 | -30.55 | 22.22 | 24.34 | 32.74 | 72.30 | 19.07 | -38.38 |
| 21Q1 (9) | 33.97 | 8.39 | 119.02 | 1.20 | -22.58 | 55.84 | 2.68 | -7.59 | -54.34 | 75.91 | 29.47 | -36.04 | 17.87 | 61.43 | -45.8 | 60.72 | 20.31 | -33.7 |
| 20Q4 (8) | 31.34 | -39.75 | 132.84 | 1.55 | 61.46 | 72.22 | 2.90 | 65.71 | -57.1 | 58.63 | -38.11 | -41.93 | 11.07 | -16.7 | -66.69 | 50.47 | -39.34 | -32.26 |
| 20Q3 (7) | 52.02 | 91.25 | 233.89 | 0.96 | 37.14 | 15.66 | 1.75 | -47.76 | -70.03 | 94.74 | -27.53 | -13.53 | 13.29 | -20.61 | -45.26 | 83.20 | -29.09 | -8.7 |
| 20Q2 (6) | 27.20 | 75.37 | -4.36 | 0.70 | -9.09 | -21.35 | 3.35 | -42.93 | 4.69 | 130.73 | 10.14 | 28.38 | 16.74 | -49.23 | -23.7 | 117.34 | 28.13 | 41.22 |
| 20Q1 (5) | 15.51 | 15.23 | -8.01 | 0.77 | -14.44 | -12.5 | 5.87 | -13.17 | 8.7 | 118.69 | 17.55 | 14.51 | 32.97 | -0.78 | 56.4 | 91.58 | 22.93 | 4.1 |
| 19Q4 (4) | 13.46 | -13.61 | 0.0 | 0.90 | 8.43 | 0.0 | 6.76 | 15.75 | 0.0 | 100.97 | -7.85 | 0.0 | 33.23 | 36.86 | 0.0 | 74.50 | -18.25 | 0.0 |
| 19Q3 (3) | 15.58 | -45.22 | 0.0 | 0.83 | -6.74 | 0.0 | 5.84 | 82.5 | 0.0 | 109.57 | 7.6 | 0.0 | 24.28 | 10.67 | 0.0 | 91.13 | 9.68 | 0.0 |
| 19Q2 (2) | 28.44 | 68.68 | 0.0 | 0.89 | 1.14 | 0.0 | 3.20 | -40.74 | 0.0 | 101.83 | -1.76 | 0.0 | 21.94 | 4.08 | 0.0 | 83.09 | -5.55 | 0.0 |
| 19Q1 (1) | 16.86 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 5.40 | 0.0 | 0.0 | 103.65 | 0.0 | 0.0 | 21.08 | 0.0 | 0.0 | 87.97 | 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) | 51.20 | -54.75 | 2.32 | -8.66 | 7.13 | 120.74 | 157.30 | 9.49 | 29.38 | 0.55 | 135.04 | 14.76 |
| 2022 (9) | 113.16 | -24.3 | 2.54 | -40.09 | 3.23 | 32.38 | 143.66 | 67.03 | 29.22 | 48.7 | 117.67 | 71.01 |
| 2021 (8) | 149.48 | 96.45 | 4.24 | 0.47 | 2.44 | -49.17 | 86.01 | -0.66 | 19.65 | -38.32 | 68.81 | 15.61 |
| 2020 (7) | 76.09 | 11.42 | 4.22 | 9.04 | 4.80 | -10.11 | 86.58 | -8.31 | 31.86 | 7.93 | 59.52 | -15.27 |
| 2019 (6) | 68.29 | -0.64 | 3.87 | -14.57 | 5.34 | 0.56 | 94.43 | 17.17 | 29.52 | 86.84 | 70.25 | 0.23 |
| 2018 (5) | 68.73 | 11.7 | 4.53 | -24.25 | 5.31 | -10.46 | 80.59 | 32.11 | 15.80 | -10.89 | 70.09 | 42.46 |
| 2017 (4) | 61.53 | -25.46 | 5.98 | -17.74 | 5.93 | 34.16 | 61.00 | 21.56 | 17.73 | -14.35 | 49.20 | 45.09 |
| 2016 (3) | 82.55 | -21.58 | 7.27 | -2.02 | 4.42 | 27.38 | 50.18 | 2.03 | 20.70 | -17.5 | 33.91 | 23.04 |
| 2015 (2) | 105.26 | 223.88 | 7.42 | 27.05 | 3.47 | -69.1 | 49.18 | -21.32 | 25.09 | 15.41 | 27.56 | -47.0 |
| 2014 (1) | 32.50 | 254.42 | 5.84 | 57.41 | 11.23 | -71.8 | 62.51 | -36.47 | 21.74 | -7.45 | 52.00 | -54.67 |
