- 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) | 0.98 | -36.36 | 19.51 | 0.52 | -42.86 | 1.96 | 92.99 | 57.53 | -16.25 | 173.40 | 73.87 | -2.19 | 51.17 | 23.45 | 19.61 | 215.22 | 83.46 | -12.35 |
| 23Q3 (19) | 1.54 | 5.48 | 28.33 | 0.91 | 42.19 | 37.88 | 59.03 | -5.37 | -21.87 | 99.73 | -29.52 | -28.16 | 41.45 | -13.63 | -17.76 | 117.31 | -24.75 | -28.46 |
| 23Q2 (18) | 1.46 | 135.48 | 55.32 | 0.64 | 100.0 | 45.45 | 62.38 | -57.67 | -35.84 | 141.50 | -50.83 | -31.37 | 47.99 | -27.83 | -43.8 | 155.89 | -57.71 | -28.49 |
| 23Q1 (17) | 0.62 | -24.39 | -7.46 | 0.32 | -37.25 | -37.25 | 147.37 | 32.73 | 9.05 | 287.77 | 62.32 | 60.57 | 66.50 | 55.45 | 29.1 | 368.63 | 50.13 | 40.24 |
| 22Q4 (16) | 0.82 | -31.67 | 82.22 | 0.51 | -22.73 | -12.07 | 111.03 | 46.96 | -44.73 | 177.29 | 27.7 | 12.54 | 42.78 | -15.12 | -20.56 | 245.54 | 49.75 | -19.38 |
| 22Q3 (15) | 1.20 | 27.66 | -0.83 | 0.66 | 50.0 | -34.0 | 75.55 | -22.29 | 0.4 | 138.83 | -32.66 | 52.95 | 50.40 | -40.98 | -5.44 | 163.97 | -24.78 | 45.45 |
| 22Q2 (14) | 0.94 | 40.3 | -48.91 | 0.44 | -13.73 | -52.69 | 97.22 | -28.06 | 96.4 | 206.17 | 15.04 | 110.59 | 85.39 | 65.77 | 26.56 | 218.00 | -17.06 | 172.74 |
| 22Q1 (13) | 0.67 | 48.89 | -75.37 | 0.51 | -12.07 | 0 | 135.14 | -32.72 | 303.52 | 179.22 | 13.77 | 0 | 51.51 | -4.35 | 0 | 262.85 | -13.69 | 684.86 |
| 21Q4 (12) | 0.45 | -62.81 | -86.92 | 0.58 | -42.0 | 0 | 200.87 | 166.94 | 658.29 | 157.53 | 73.55 | 0 | 53.85 | 1.03 | 0 | 304.55 | 170.16 | 1049.68 |
| 21Q3 (11) | 1.21 | -34.24 | -57.24 | 1.00 | 7.53 | 0 | 75.25 | 52.02 | 134.06 | 90.77 | -7.28 | 0 | 53.30 | -21.0 | 0 | 112.73 | 41.04 | 250.64 |
| 21Q2 (10) | 1.84 | -32.35 | -35.44 | 0.93 | 0 | 0 | 49.50 | 47.81 | 54.98 | 97.90 | 0 | 0 | 67.47 | 0 | -23.12 | 79.93 | 138.67 | 243.17 |
| 21Q1 (9) | 2.72 | -20.93 | 837.93 | 0.00 | 0 | -100.0 | 33.49 | 26.43 | -89.35 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 33.49 | 26.43 | -94.56 |
| 20Q4 (8) | 3.44 | 21.55 | 882.86 | 0.00 | 0 | -100.0 | 26.49 | -17.6 | -89.69 | 0.00 | 0 | -100.0 | 0.00 | 0 | -100.0 | 26.49 | -17.6 | -91.79 |
| 20Q3 (7) | 2.83 | -0.7 | 784.38 | 0.00 | 0 | -100.0 | 32.15 | 0.66 | -88.79 | 0.00 | 0 | -100.0 | 0.00 | -100.0 | -100.0 | 32.15 | 157.59 | -93.8 |
| 20Q2 (6) | 2.85 | 882.76 | 448.08 | 0.00 | -100.0 | -100.0 | 31.94 | -89.84 | -81.6 | 0.00 | -100.0 | -100.0 | 87.76 | -67.64 | 6124.11 | -55.83 | -109.06 | -114.27 |
| 20Q1 (5) | 0.29 | -17.14 | -61.33 | 0.16 | -88.41 | -89.47 | 314.44 | 22.36 | 158.88 | 572.89 | 771.18 | 855.61 | 271.24 | 117830.43 | 13809.74 | 616.09 | 91.03 | 243.32 |
| 19Q4 (4) | 0.35 | 9.37 | 0.0 | 1.38 | 253.85 | 0.0 | 256.97 | -10.39 | 0.0 | 65.76 | -71.7 | 0.0 | 0.23 | -61.67 | 0.0 | 322.51 | -37.81 | 0.0 |
| 19Q3 (3) | 0.32 | -38.46 | 0.0 | 0.39 | -7.14 | 0.0 | 286.75 | 65.23 | 0.0 | 232.39 | 6.04 | 0.0 | 0.60 | -57.45 | 0.0 | 518.55 | 32.52 | 0.0 |
| 19Q2 (2) | 0.52 | -30.67 | 0.0 | 0.42 | -72.37 | 0.0 | 173.55 | 42.89 | 0.0 | 219.15 | 265.55 | 0.0 | 1.41 | -27.69 | 0.0 | 391.29 | 118.05 | 0.0 |
| 19Q1 (1) | 0.75 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 121.46 | 0.0 | 0.0 | 59.95 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 179.45 | 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) | 4.43 | 22.71 | 2.73 | 6.64 | 82.34 | -18.52 | 133.81 | -6.24 | 33.14 | -7.25 | 183.01 | -12.03 |
| 2022 (9) | 3.61 | -56.51 | 2.56 | -59.37 | 101.06 | 129.73 | 142.71 | 146.35 | 35.73 | 154.67 | 208.04 | 136.73 |
| 2021 (8) | 8.30 | 169.48 | 6.30 | 28.83 | 43.99 | -62.86 | 57.93 | -22.33 | 14.03 | 1722.08 | 87.88 | -54.29 |
| 2020 (7) | 3.08 | -6.67 | 4.89 | -49.48 | 118.45 | 7.02 | 74.58 | 97.77 | 0.77 | 48.08 | 192.26 | 30.01 |
| 2019 (6) | 3.30 | -84.71 | 9.68 | -44.5 | 110.68 | 554.14 | 37.71 | 80.26 | 0.52 | 1633.33 | 147.88 | 291.11 |
| 2018 (5) | 21.58 | -58.85 | 17.44 | -48.11 | 16.92 | 143.1 | 20.92 | 92.63 | 0.03 | 0 | 37.81 | 112.18 |
| 2017 (4) | 52.44 | -8.21 | 33.61 | 625.92 | 6.96 | 8.92 | 10.86 | -86.21 | 0.00 | 0 | 17.82 | -76.48 |
| 2016 (3) | 57.13 | 67.44 | 4.63 | 68.98 | 6.39 | -40.28 | 78.77 | -40.97 | 9.39 | -76.09 | 75.77 | -27.74 |
| 2015 (2) | 34.12 | 55.52 | 2.74 | -46.06 | 10.70 | -35.7 | 133.43 | 85.78 | 39.27 | -5.4 | 104.86 | 123.3 |
| 2014 (1) | 21.94 | 48.44 | 5.08 | 2.21 | 16.64 | -32.63 | 71.82 | -2.19 | 41.51 | -15.35 | 46.96 | -4.34 |
