- 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) | 1.01 | -4.72 | -25.74 | 14.78 | 14.4 | 350.61 | 89.86 | 4.88 | 34.72 | 6.16 | -12.62 | -77.76 | 104.47 | 18.03 | -2.6 | -8.45 | -300.71 | 34.29 |
| 23Q3 (19) | 1.06 | -18.46 | -21.48 | 12.92 | 49.54 | 160.48 | 85.68 | 22.38 | 26.8 | 7.05 | -33.05 | -61.56 | 88.51 | 14.25 | -4.82 | 4.21 | 37.58 | 159.46 |
| 23Q2 (18) | 1.30 | -23.53 | -1.52 | 8.64 | 74.19 | 49.74 | 70.01 | 30.84 | 1.66 | 10.53 | -42.65 | -33.19 | 77.47 | 2.49 | -7.75 | 3.06 | 182.26 | 363.64 |
| 23Q1 (17) | 1.70 | 25.0 | 24.09 | 4.96 | 51.22 | 1.85 | 53.51 | -19.78 | -19.49 | 18.36 | -33.72 | -1.71 | 75.59 | -29.53 | -15.93 | -3.72 | 71.07 | 22.01 |
| 22Q4 (16) | 1.36 | 0.74 | -14.47 | 3.28 | -33.87 | -17.38 | 66.70 | -1.29 | 16.79 | 27.70 | 51.04 | 20.7 | 107.26 | 15.35 | 28.13 | -12.86 | -81.64 | -252.33 |
| 22Q3 (15) | 1.35 | 2.27 | -22.86 | 4.96 | -14.04 | 52.15 | 67.57 | -1.89 | 30.02 | 18.34 | 16.37 | -34.29 | 92.99 | 10.73 | 32.84 | -7.08 | -1172.73 | -171.66 |
| 22Q2 (14) | 1.32 | -3.65 | -21.43 | 5.77 | 18.48 | 148.71 | 68.87 | 3.63 | 27.49 | 15.76 | -15.63 | -59.74 | 83.98 | -6.6 | 16.24 | 0.66 | 113.84 | -96.85 |
| 22Q1 (13) | 1.37 | -13.84 | -1.44 | 4.87 | 22.67 | 181.5 | 66.46 | 16.37 | 1.39 | 18.68 | -18.61 | -64.55 | 89.91 | 7.41 | 4.94 | -4.77 | -30.68 | -114.65 |
| 21Q4 (12) | 1.59 | -9.14 | -9.14 | 3.97 | 21.78 | 133.53 | 57.11 | 9.89 | 9.81 | 22.95 | -17.77 | -57.2 | 83.71 | 19.59 | 24.24 | -3.65 | -136.94 | -109.54 |
| 21Q3 (11) | 1.75 | 4.17 | -15.87 | 3.26 | 40.52 | 156.69 | 51.97 | -3.79 | 18.82 | 27.91 | -28.71 | -60.94 | 70.00 | -3.11 | 5.28 | 9.88 | -52.77 | -79.71 |
| 21Q2 (10) | 1.68 | 20.86 | -16.0 | 2.32 | 34.1 | 176.19 | 54.02 | -17.59 | 18.83 | 39.15 | -25.7 | -63.75 | 72.25 | -15.67 | -10.1 | 20.92 | -35.77 | -71.38 |
| 21Q1 (9) | 1.39 | -20.57 | -8.55 | 1.73 | 1.76 | 133.78 | 65.55 | 26.03 | 9.67 | 52.69 | -1.73 | -57.18 | 85.68 | 27.16 | 18.67 | 32.57 | -14.83 | -70.56 |
| 20Q4 (8) | 1.75 | -15.87 | 19.86 | 1.70 | 33.86 | 97.67 | 52.01 | 18.91 | -16.58 | 53.62 | -24.95 | -49.05 | 67.38 | 1.34 | 1.63 | 38.24 | -21.48 | -62.24 |
| 20Q3 (7) | 2.08 | 4.0 | 49.64 | 1.27 | 51.19 | 60.76 | 43.74 | -3.78 | -33.4 | 71.45 | -33.84 | -37.65 | 66.49 | -17.27 | -15.23 | 48.70 | -33.37 | -52.18 |
| 20Q2 (6) | 2.00 | 31.58 | 25.79 | 0.84 | 13.51 | -1.18 | 45.46 | -23.94 | -20.4 | 108.00 | -12.24 | 1.05 | 80.37 | 11.32 | 2.87 | 73.09 | -33.93 | -14.87 |
| 20Q1 (5) | 1.52 | 4.11 | -20.42 | 0.74 | -13.95 | -13.95 | 59.77 | -4.14 | 25.41 | 123.06 | 16.93 | 16.15 | 72.20 | 8.9 | -17.41 | 110.63 | 9.23 | 67.14 |
| 19Q4 (4) | 1.46 | 5.04 | 0.0 | 0.86 | 8.86 | 0.0 | 62.35 | -5.07 | 0.0 | 105.24 | -8.17 | 0.0 | 66.30 | -15.48 | 0.0 | 101.28 | -0.56 | 0.0 |
| 19Q3 (3) | 1.39 | -12.58 | 0.0 | 0.79 | -7.06 | 0.0 | 65.68 | 15.01 | 0.0 | 114.60 | 7.22 | 0.0 | 78.44 | 0.4 | 0.0 | 101.85 | 18.62 | 0.0 |
| 19Q2 (2) | 1.59 | -16.75 | 0.0 | 0.85 | -1.16 | 0.0 | 57.11 | 19.83 | 0.0 | 106.88 | 0.88 | 0.0 | 78.13 | -10.63 | 0.0 | 85.86 | 29.72 | 0.0 |
| 19Q1 (1) | 1.91 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 47.66 | 0.0 | 0.0 | 105.95 | 0.0 | 0.0 | 87.42 | 0.0 | 0.0 | 66.19 | 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) | 8.53 | 20.82 | 33.70 | 121.13 | 42.80 | -17.17 | 10.83 | -54.78 | 66.16 | -22.57 | -12.53 | 0 |
| 2022 (9) | 7.06 | 14.98 | 15.24 | 40.2 | 51.67 | -13.03 | 23.95 | -28.68 | 85.44 | -3.32 | -9.82 | 0 |
| 2021 (8) | 6.14 | 0.99 | 10.87 | 114.4 | 59.41 | -1.08 | 33.58 | -53.33 | 88.37 | 16.43 | 4.63 | -91.75 |
| 2020 (7) | 6.08 | -23.81 | 5.07 | 28.35 | 60.06 | 31.25 | 71.95 | -22.04 | 75.90 | 3.43 | 56.10 | -13.25 |
| 2019 (6) | 7.98 | -8.59 | 3.95 | -11.83 | 45.76 | 9.42 | 92.29 | 13.31 | 73.38 | 5.36 | 64.67 | 20.61 |
| 2018 (5) | 8.73 | 4.8 | 4.48 | 0.67 | 41.82 | -4.52 | 81.45 | -0.79 | 69.65 | 23.76 | 53.62 | -22.98 |
| 2017 (4) | 8.33 | 42.39 | 4.45 | 16.19 | 43.80 | -29.83 | 82.10 | -13.91 | 56.28 | -35.89 | 69.62 | -0.53 |
| 2016 (3) | 5.85 | -18.18 | 3.83 | -27.6 | 62.42 | 22.22 | 95.37 | 38.28 | 87.79 | 16.82 | 69.99 | 55.95 |
| 2015 (2) | 7.15 | 4.23 | 5.29 | 12.31 | 51.07 | -4.08 | 68.97 | -11.04 | 75.15 | -10.25 | 44.88 | -4.57 |
| 2014 (1) | 6.86 | -15.2 | 4.71 | -17.08 | 53.24 | 17.97 | 77.53 | 20.56 | 83.73 | 4.79 | 47.03 | 59.21 |
