- 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) | 3.91 | 18.48 | 158.94 | 0.61 | 0 | 0 | 23.30 | -15.52 | -61.37 | 149.48 | 0 | 0 | 193.20 | 388.62 | 326.87 | -20.42 | -70.74 | -235.68 |
| 23Q3 (19) | 3.30 | 177.31 | 220.39 | 0.00 | 0 | -100.0 | 27.58 | -63.82 | -68.72 | 0.00 | 0 | -100.0 | 39.54 | 3.43 | -22.13 | -11.96 | -131.46 | -127.09 |
| 23Q2 (18) | 1.19 | 250.0 | -41.38 | 0.00 | 0 | -100.0 | 76.24 | -71.13 | 69.88 | 0.00 | 0 | -100.0 | 38.23 | -15.76 | -64.72 | 38.02 | -82.61 | 199.58 |
| 23Q1 (17) | 0.34 | -77.48 | -95.01 | 0.00 | 0 | -100.0 | 264.06 | 337.84 | 1875.02 | 0.00 | 0 | -100.0 | 45.38 | 0.27 | -11.57 | 218.68 | 1353.02 | 965.72 |
| 22Q4 (16) | 1.51 | 46.6 | -0.66 | 0.00 | -100.0 | -100.0 | 60.31 | -31.59 | 0.43 | 0.00 | -100.0 | -100.0 | 45.26 | -10.87 | -42.94 | 15.05 | -65.91 | 285.9 |
| 22Q3 (15) | 1.03 | -49.26 | -51.87 | 13.45 | 273.61 | 60.89 | 88.16 | 96.43 | 107.39 | 6.77 | -73.24 | -37.83 | 50.78 | -53.13 | 28.75 | 44.15 | 215.64 | 216.49 |
| 22Q2 (14) | 2.03 | -70.19 | -14.71 | 3.60 | -49.79 | -51.02 | 44.88 | 235.68 | 17.55 | 25.30 | 99.37 | 104.2 | 108.35 | 111.13 | 87.91 | -38.18 | -51.15 | -437.75 |
| 22Q1 (13) | 6.81 | 348.03 | 205.38 | 7.17 | 82.44 | 43.69 | 13.37 | -77.74 | -67.21 | 12.69 | -45.23 | -30.39 | 51.32 | -35.3 | -26.73 | -25.26 | -747.69 | -128.6 |
| 21Q4 (12) | 1.52 | -28.97 | -32.14 | 3.93 | -52.99 | -32.24 | 60.05 | 41.26 | 47.8 | 23.17 | 112.76 | 47.77 | 79.32 | 101.12 | 42.02 | 3.90 | -72.04 | 747.83 |
| 21Q3 (11) | 2.14 | -10.08 | -16.08 | 8.36 | 13.74 | -62.88 | 42.51 | 11.34 | 18.94 | 10.89 | -12.11 | 169.55 | 39.44 | -31.6 | 10.79 | 13.95 | 296.48 | 233.73 |
| 21Q2 (10) | 2.38 | 6.73 | -2.06 | 7.35 | 47.29 | -89.09 | 38.18 | -6.35 | 1.84 | 12.39 | -32.04 | 817.78 | 57.66 | -17.68 | 41.91 | -7.10 | 35.75 | -296.65 |
| 21Q1 (9) | 2.23 | -0.45 | 49.66 | 4.99 | -13.97 | -91.7 | 40.77 | 0.34 | -33.44 | 18.23 | 16.26 | 1107.28 | 70.04 | 25.41 | 16.67 | -11.05 | -2502.17 | -503.28 |
| 20Q4 (8) | 2.24 | -12.16 | -53.91 | 5.80 | -74.25 | -75.77 | 40.63 | 13.68 | 117.16 | 15.68 | 288.12 | 312.63 | 55.85 | 56.88 | 149.89 | 0.46 | -89.0 | 170.59 |
| 20Q3 (7) | 2.55 | 4.94 | -54.71 | 22.52 | -66.57 | 36.32 | 35.74 | -4.67 | 121.16 | 4.04 | 199.26 | -26.68 | 35.60 | -12.38 | 104.13 | 4.18 | 333.52 | -1.18 |
| 20Q2 (6) | 2.43 | 63.09 | -54.32 | 67.36 | 12.1 | 258.87 | 37.49 | -38.79 | 119.11 | 1.35 | -10.6 | -72.16 | 40.63 | -32.32 | 159.45 | -1.79 | -165.33 | -128.46 |
| 20Q1 (5) | 1.49 | -69.34 | -79.19 | 60.09 | 151.0 | 169.46 | 61.25 | 227.37 | 381.9 | 1.51 | -60.26 | -62.99 | 60.03 | 168.59 | 172.0 | 2.74 | 1511.76 | 151.89 |
| 19Q4 (4) | 4.86 | -13.68 | 0.0 | 23.94 | 44.92 | 0.0 | 18.71 | 15.78 | 0.0 | 3.80 | -31.03 | 0.0 | 22.35 | 28.15 | 0.0 | 0.17 | -95.98 | 0.0 |
| 19Q3 (3) | 5.63 | 5.83 | 0.0 | 16.52 | -11.99 | 0.0 | 16.16 | -5.55 | 0.0 | 5.51 | 13.61 | 0.0 | 17.44 | 11.37 | 0.0 | 4.23 | -32.75 | 0.0 |
| 19Q2 (2) | 5.32 | -25.7 | 0.0 | 18.77 | -15.83 | 0.0 | 17.11 | 34.62 | 0.0 | 4.85 | 18.87 | 0.0 | 15.66 | -29.04 | 0.0 | 6.29 | 219.13 | 0.0 |
| 19Q1 (1) | 7.16 | 0.0 | 0.0 | 22.30 | 0.0 | 0.0 | 12.71 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 22.07 | 0.0 | 0.0 | -5.28 | 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) | 2.30 | -49.0 | 2.66 | -93.31 | 158.97 | 96.5 | 137.27 | 1395.32 | 185.90 | 219.47 | 110.34 | 246.0 |
| 2022 (9) | 4.51 | -56.13 | 39.74 | 188.6 | 80.90 | 127.76 | 9.18 | -65.38 | 58.19 | -35.6 | 31.89 | 0 |
| 2021 (8) | 10.28 | -2.56 | 13.77 | -68.5 | 35.52 | 2.69 | 26.52 | 217.6 | 90.36 | 71.23 | -28.32 | 0 |
| 2020 (7) | 10.55 | -59.95 | 43.71 | -77.99 | 34.59 | 149.57 | 8.35 | 353.8 | 52.77 | 143.52 | -9.83 | 0 |
| 2019 (6) | 26.34 | 65.66 | 198.61 | 593.96 | 13.86 | -39.63 | 1.84 | -85.57 | 21.67 | -47.25 | -5.97 | 0 |
| 2018 (5) | 15.90 | 64.26 | 28.62 | 466.73 | 22.96 | -39.1 | 12.75 | -82.36 | 41.08 | -42.81 | -5.37 | 0 |
| 2017 (4) | 9.68 | -74.79 | 5.05 | 156.35 | 37.70 | 296.42 | 72.27 | -60.96 | 71.83 | 269.69 | 38.13 | -78.24 |
| 2016 (3) | 38.39 | 425.17 | 1.97 | 515.62 | 9.51 | -80.95 | 185.14 | -83.65 | 19.43 | -78.71 | 175.22 | -83.94 |
| 2015 (2) | 7.31 | 19.25 | 0.32 | -79.22 | 49.91 | -16.17 | 1132.59 | 376.48 | 91.28 | 14.24 | 1091.22 | 402.06 |
| 2014 (1) | 6.13 | 39.95 | 1.54 | -83.1 | 59.54 | -28.63 | 237.70 | 493.21 | 79.90 | 21.59 | 217.35 | 276.17 |
