- 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) | 0.77 | -33.04 | -2.53 | 1.19 | 17.82 | -51.63 | 117.68 | 49.11 | 1.95 | 76.44 | -14.74 | 106.87 | 37.27 | 11.75 | 143.44 | 156.85 | 15.99 | 14.43 |
| 23Q3 (19) | 1.15 | 55.41 | 79.69 | 1.01 | 40.28 | -67.83 | 78.92 | -35.71 | -44.93 | 89.66 | -28.62 | 209.28 | 33.35 | -44.69 | 299.4 | 135.23 | -28.09 | -17.51 |
| 23Q2 (18) | 0.74 | -2.63 | 37.04 | 0.72 | 7.46 | -71.76 | 122.75 | 2.24 | -27.59 | 125.61 | -7.33 | 252.44 | 60.30 | -8.34 | 364.92 | 188.06 | -0.92 | -2.15 |
| 23Q1 (17) | 0.76 | -3.8 | 18.75 | 0.67 | -72.76 | -70.09 | 120.06 | 4.01 | -15.18 | 135.54 | 266.82 | 233.1 | 65.79 | 329.72 | 504.69 | 189.81 | 38.48 | 10.77 |
| 22Q4 (16) | 0.79 | 23.44 | -51.83 | 2.46 | -21.66 | 47.31 | 115.43 | -19.45 | 108.62 | 36.95 | 27.46 | -31.99 | 15.31 | 83.35 | 3.03 | 137.07 | -16.39 | 44.59 |
| 22Q3 (15) | 0.64 | 18.52 | -51.52 | 3.14 | 23.14 | 139.69 | 143.30 | -15.47 | 108.38 | 28.99 | -18.66 | -58.26 | 8.35 | -35.62 | -61.0 | 163.93 | -14.7 | 40.33 |
| 22Q2 (14) | 0.54 | -15.62 | -82.12 | 2.55 | 13.84 | 82.14 | 169.52 | 19.77 | 462.63 | 35.64 | -12.41 | -45.33 | 12.97 | 19.21 | -31.41 | 192.19 | 12.16 | 151.56 |
| 22Q1 (13) | 0.64 | -60.98 | -84.76 | 2.24 | 34.13 | 35.76 | 141.54 | 155.81 | 553.46 | 40.69 | -25.11 | -26.34 | 10.88 | -26.78 | -20.23 | 171.35 | 80.75 | 170.91 |
| 21Q4 (12) | 1.64 | 24.24 | -41.84 | 1.67 | 27.48 | 67.0 | 55.33 | -19.54 | 71.35 | 54.33 | -21.77 | -40.1 | 14.86 | -30.59 | 66.78 | 94.80 | -18.85 | -16.9 |
| 21Q3 (11) | 1.32 | -56.29 | -54.01 | 1.31 | -6.43 | 63.75 | 68.77 | 128.24 | 117.15 | 69.45 | 6.53 | -38.67 | 21.41 | 13.22 | 32.16 | 116.82 | 52.91 | -9.24 |
| 21Q2 (10) | 3.02 | -28.1 | -23.54 | 1.40 | -15.15 | 1650.0 | 30.13 | 39.1 | 30.72 | 65.19 | 18.01 | -94.24 | 18.91 | 38.64 | -94.08 | 76.40 | 20.79 | -90.85 |
| 21Q1 (9) | 4.20 | 48.94 | 42.86 | 1.65 | 65.0 | 2257.14 | 21.66 | -32.92 | -30.11 | 55.24 | -39.1 | -95.84 | 13.64 | 53.09 | -98.53 | 63.25 | -44.56 | -85.25 |
| 20Q4 (8) | 2.82 | -1.74 | 46.87 | 1.00 | 25.0 | 49.25 | 32.29 | 1.96 | -31.85 | 90.70 | -19.9 | -33.51 | 8.91 | -45.0 | -95.03 | 114.08 | -11.37 | 2358.62 |
| 20Q3 (7) | 2.87 | -27.34 | 133.33 | 0.80 | 900.0 | 135.29 | 31.67 | 37.4 | -57.19 | 113.24 | -89.99 | -58.11 | 16.20 | -94.93 | -95.4 | 128.71 | -84.59 | 1687.05 |
| 20Q2 (6) | 3.95 | 34.35 | 115.85 | 0.08 | 14.29 | -71.43 | 23.05 | -25.62 | -53.76 | 1131.53 | -14.78 | 248.96 | 319.33 | -65.67 | -13.6 | 835.25 | 94.84 | 18419.96 |
| 20Q1 (5) | 2.94 | 53.12 | -16.48 | 0.07 | -89.55 | -90.28 | 30.99 | -34.59 | 20.02 | 1327.79 | 873.31 | 944.27 | 930.09 | 419.14 | 518.53 | 428.69 | 9139.01 | 16388.08 |
| 19Q4 (4) | 1.92 | 56.1 | 0.0 | 0.67 | 97.06 | 0.0 | 47.38 | -35.96 | 0.0 | 136.42 | -49.53 | 0.0 | 179.16 | -49.16 | 0.0 | 4.64 | 157.21 | 0.0 |
| 19Q3 (3) | 1.23 | -32.79 | 0.0 | 0.34 | 21.43 | 0.0 | 73.98 | 48.41 | 0.0 | 270.30 | -16.64 | 0.0 | 352.39 | -4.66 | 0.0 | -8.11 | -279.82 | 0.0 |
| 19Q2 (2) | 1.83 | -48.01 | 0.0 | 0.28 | -61.11 | 0.0 | 49.85 | 93.07 | 0.0 | 324.26 | 155.02 | 0.0 | 369.60 | 145.79 | 0.0 | 4.51 | 73.46 | 0.0 |
| 19Q1 (1) | 3.52 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 25.82 | 0.0 | 0.0 | 127.15 | 0.0 | 0.0 | 150.37 | 0.0 | 0.0 | 2.60 | 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) | 3.68 | 31.9 | 3.46 | -66.24 | 99.31 | -24.02 | 105.53 | 196.27 | 64.54 | 648.72 | 140.29 | -11.03 |
| 2022 (9) | 2.79 | -60.03 | 10.25 | 93.03 | 130.70 | 149.86 | 35.62 | -48.17 | 8.62 | -15.16 | 157.69 | 42.22 |
| 2021 (8) | 6.98 | -62.69 | 5.31 | 41.6 | 52.31 | 168.12 | 68.73 | -29.46 | 10.16 | -84.03 | 110.88 | 107.95 |
| 2020 (7) | 18.71 | 84.88 | 3.75 | 79.43 | 19.51 | -45.88 | 97.44 | -44.22 | 63.63 | -69.24 | 53.32 | 1284.94 |
| 2019 (6) | 10.12 | -6.9 | 2.09 | 44.14 | 36.05 | 7.36 | 174.69 | -30.82 | 206.89 | 54.07 | 3.85 | -97.46 |
| 2018 (5) | 10.87 | -4.73 | 1.45 | 52.63 | 33.58 | 5.0 | 252.53 | -34.61 | 134.28 | 140.3 | 151.83 | -58.09 |
| 2017 (4) | 11.41 | -83.19 | 0.95 | 23.38 | 31.98 | 494.42 | 386.22 | -18.27 | 55.88 | 10.65 | 362.31 | -15.24 |
| 2016 (3) | 67.89 | 57.23 | 0.77 | -40.77 | 5.38 | -36.33 | 472.56 | 67.74 | 50.50 | 41.02 | 427.44 | 68.04 |
| 2015 (2) | 43.18 | 375.03 | 1.30 | 41.3 | 8.45 | -78.96 | 281.73 | -29.17 | 35.81 | -24.32 | 254.37 | -34.88 |
| 2014 (1) | 9.09 | 241.73 | 0.92 | -13.21 | 40.17 | -70.76 | 397.77 | 15.43 | 47.32 | -41.11 | 390.62 | -2.74 |
