- 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) | 1.54 | 90.12 | 22.22 | 0.25 | 47.06 | -63.77 | 58.92 | -47.64 | -18.28 | 370.44 | -30.42 | 179.56 | 100.75 | 38.66 | 89.84 | 328.61 | -42.58 | 116.85 |
| 23Q3 (19) | 0.81 | -28.95 | -33.06 | 0.17 | -37.04 | -57.5 | 112.53 | 40.73 | 49.26 | 532.39 | 56.26 | 131.17 | 72.66 | 37.69 | 0.51 | 572.27 | 55.56 | 145.19 |
| 23Q2 (18) | 1.14 | 32.56 | 0.88 | 0.27 | -34.15 | -34.15 | 79.96 | -24.33 | -0.56 | 340.70 | 52.7 | 52.58 | 52.77 | -43.19 | -39.37 | 367.88 | 55.95 | 69.8 |
| 23Q1 (17) | 0.86 | -31.75 | -1.15 | 0.41 | -40.58 | -28.07 | 105.67 | 46.56 | 1.02 | 223.11 | 68.37 | 39.01 | 92.89 | 75.03 | 6.54 | 235.89 | 55.66 | 32.58 |
| 22Q4 (16) | 1.26 | 4.13 | 18.87 | 0.69 | 72.5 | -15.85 | 72.10 | -4.36 | -15.84 | 132.51 | -42.46 | 18.78 | 53.07 | -26.59 | -12.81 | 151.54 | -35.07 | 11.13 |
| 22Q3 (15) | 1.21 | 7.08 | 5.22 | 0.40 | -2.44 | -35.48 | 75.39 | -6.24 | -5.07 | 230.30 | 3.14 | 55.81 | 72.29 | -16.95 | 61.79 | 233.40 | 7.73 | 27.86 |
| 22Q2 (14) | 1.13 | 29.89 | -52.12 | 0.41 | -28.07 | -53.41 | 80.41 | -23.13 | 108.75 | 223.29 | 39.12 | 115.12 | 87.04 | -0.17 | 253.53 | 216.66 | 21.77 | 84.08 |
| 22Q1 (13) | 0.87 | -17.92 | -42.0 | 0.57 | -30.49 | -25.0 | 104.60 | 22.1 | 72.69 | 160.50 | 43.87 | 33.81 | 87.19 | 43.24 | 365.51 | 177.92 | 30.48 | 9.96 |
| 21Q4 (12) | 1.06 | -7.83 | -54.51 | 0.82 | 32.26 | -21.9 | 85.67 | 7.87 | 118.94 | 111.56 | -24.52 | 29.27 | 60.87 | 36.24 | 640.51 | 136.36 | -25.3 | 16.34 |
| 21Q3 (11) | 1.15 | -51.27 | -84.35 | 0.62 | -29.55 | -27.91 | 79.42 | 106.18 | 541.52 | 147.81 | 42.4 | 39.09 | 44.68 | 81.48 | 487.12 | 182.55 | 55.1 | 64.4 |
| 21Q2 (10) | 2.36 | 57.33 | -94.09 | 0.88 | 15.79 | -3.3 | 38.52 | -36.4 | 1589.47 | 103.80 | -13.46 | 4.05 | 24.62 | 31.45 | 751.9 | 117.70 | -27.26 | 18.71 |
| 21Q1 (9) | 1.50 | -35.62 | -91.8 | 0.76 | -27.62 | 7.04 | 60.57 | 54.79 | 1118.71 | 119.95 | 38.99 | -6.65 | 18.73 | 127.86 | -63.49 | 161.80 | 38.04 | 96.91 |
| 20Q4 (8) | 2.33 | -68.3 | -34.18 | 1.05 | 22.09 | 133.33 | 39.13 | 216.07 | 52.14 | 86.30 | -18.79 | -57.76 | 8.22 | 8.02 | -93.59 | 117.21 | 5.56 | 15.08 |
| 20Q3 (7) | 7.35 | -81.59 | 104.17 | 0.86 | -5.49 | -15.69 | 12.38 | 442.98 | -50.99 | 106.27 | 6.53 | 19.58 | 7.61 | 163.32 | -69.52 | 111.04 | 11.99 | 24.54 |
| 20Q2 (6) | 39.93 | 118.2 | 1947.69 | 0.91 | 28.17 | -45.83 | 2.28 | -54.12 | -95.11 | 99.76 | -22.36 | 84.71 | 2.89 | -94.37 | -82.31 | 99.15 | 20.66 | 17.69 |
| 20Q1 (5) | 18.30 | 416.95 | 702.63 | 0.71 | 57.78 | -71.26 | 4.97 | -80.68 | -87.54 | 128.49 | -37.11 | 249.16 | 51.30 | -59.98 | 208.85 | 82.17 | -19.32 | 36.77 |
| 19Q4 (4) | 3.54 | -1.67 | 0.0 | 0.45 | -55.88 | 0.0 | 25.72 | 1.82 | 0.0 | 204.32 | 129.91 | 0.0 | 128.19 | 413.38 | 0.0 | 101.85 | 14.23 | 0.0 |
| 19Q3 (3) | 3.60 | 84.62 | 0.0 | 1.02 | -39.29 | 0.0 | 25.26 | -45.77 | 0.0 | 88.87 | 64.54 | 0.0 | 24.97 | 52.82 | 0.0 | 89.16 | 5.83 | 0.0 |
| 19Q2 (2) | 1.95 | -14.47 | 0.0 | 1.68 | -31.98 | 0.0 | 46.58 | 16.74 | 0.0 | 54.01 | 46.77 | 0.0 | 16.34 | -1.63 | 0.0 | 84.25 | 40.23 | 0.0 |
| 19Q1 (1) | 2.28 | 0.0 | 0.0 | 2.47 | 0.0 | 0.0 | 39.90 | 0.0 | 0.0 | 36.80 | 0.0 | 0.0 | 16.61 | 0.0 | 0.0 | 60.08 | 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) | 4.03 | 21.39 | 0.67 | -71.49 | 90.51 | -17.58 | 547.10 | 252.38 | 193.17 | 108.76 | 444.44 | 157.59 |
| 2022 (9) | 3.32 | -25.39 | 2.35 | 4.44 | 109.81 | 33.83 | 155.26 | -4.1 | 92.53 | 154.9 | 172.54 | -16.9 |
| 2021 (8) | 4.45 | -84.07 | 2.25 | -34.78 | 82.05 | 528.25 | 161.89 | 53.23 | 36.30 | -49.16 | 207.64 | 338.8 |
| 2020 (7) | 27.94 | 95.93 | 3.45 | 111.66 | 13.06 | -48.96 | 105.65 | -52.69 | 71.40 | -58.68 | 47.32 | -37.83 |
| 2019 (6) | 14.26 | -62.46 | 1.63 | -77.88 | 25.59 | 166.29 | 223.33 | 351.08 | 172.81 | 729.62 | 76.11 | 98.82 |
| 2018 (5) | 37.99 | -54.76 | 7.37 | 108.19 | 9.61 | 120.92 | 49.51 | -51.98 | 20.83 | 7.43 | 38.28 | -56.53 |
| 2017 (4) | 83.98 | 1313.8 | 3.54 | 107.02 | 4.35 | -92.92 | 103.11 | -51.6 | 19.39 | -35.22 | 88.07 | -63.99 |
| 2016 (3) | 5.94 | 4.21 | 1.71 | -63.77 | 61.45 | -3.97 | 213.03 | 175.66 | 29.93 | 21.91 | 244.55 | 109.52 |
| 2015 (2) | 5.70 | -40.0 | 4.72 | -11.28 | 63.99 | 66.51 | 77.28 | 12.6 | 24.55 | 68.96 | 116.72 | 26.13 |
| 2014 (1) | 9.50 | -0.94 | 5.32 | 35.37 | 38.43 | 1.0 | 68.63 | -26.19 | 14.53 | -59.71 | 92.54 | -2.56 |
