- 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) | 0.79 | 0.0 | 14.49 | 1.37 | 3.79 | 15.13 | 114.87 | -0.79 | -12.98 | 66.22 | -4.28 | -13.15 | 86.08 | -3.71 | 11.5 | 95.01 | -0.58 | -27.51 |
| 23Q3 (19) | 0.79 | -3.66 | 3.95 | 1.32 | -2.22 | 10.0 | 115.78 | 4.84 | -3.44 | 69.18 | 2.38 | -8.77 | 89.40 | 29.57 | 10.7 | 95.56 | -12.33 | -16.88 |
| 23Q2 (18) | 0.82 | 30.16 | 32.26 | 1.35 | 33.66 | 32.35 | 110.43 | -23.88 | -24.33 | 67.57 | -25.35 | -24.39 | 69.00 | -16.28 | -36.74 | 109.00 | -28.84 | -13.65 |
| 23Q1 (17) | 0.63 | -8.7 | -11.27 | 1.01 | -15.13 | -32.67 | 145.08 | 9.9 | 12.9 | 90.52 | 18.71 | 49.57 | 82.42 | 6.76 | -4.57 | 153.18 | 16.87 | 49.24 |
| 22Q4 (16) | 0.69 | -9.21 | -17.86 | 1.19 | -0.83 | -30.41 | 132.01 | 10.1 | 21.72 | 76.25 | 0.55 | 43.22 | 77.20 | -4.41 | 10.35 | 131.07 | 14.0 | 42.89 |
| 22Q3 (15) | 0.76 | 22.58 | 8.57 | 1.20 | 17.65 | -6.25 | 119.90 | -17.84 | -7.72 | 75.83 | -15.15 | 6.53 | 80.76 | -25.96 | -17.19 | 114.97 | -8.92 | 10.99 |
| 22Q2 (14) | 0.62 | -12.68 | -27.91 | 1.02 | -32.0 | -41.04 | 145.93 | 13.56 | 37.63 | 89.37 | 47.67 | 70.13 | 109.08 | 26.29 | 32.96 | 126.23 | 22.98 | 64.96 |
| 22Q1 (13) | 0.71 | -15.48 | -14.46 | 1.50 | -12.28 | -15.73 | 128.50 | 18.49 | 17.57 | 60.52 | 13.67 | 18.43 | 86.37 | 23.46 | -2.89 | 102.64 | 11.89 | 43.63 |
| 21Q4 (12) | 0.84 | 20.0 | -6.67 | 1.71 | 33.59 | -17.79 | 108.45 | -16.53 | 7.29 | 53.24 | -25.2 | 21.61 | 69.96 | -28.27 | -18.88 | 91.73 | -11.45 | 56.48 |
| 21Q3 (11) | 0.70 | -18.6 | -24.73 | 1.28 | -26.01 | -41.55 | 129.93 | 22.54 | 33.47 | 71.18 | 35.5 | 71.44 | 97.53 | 18.88 | 17.53 | 103.59 | 35.38 | 85.35 |
| 21Q2 (10) | 0.86 | 3.61 | -18.87 | 1.73 | -2.81 | -19.91 | 106.03 | -2.99 | 23.19 | 52.53 | 2.8 | 24.86 | 82.04 | -7.76 | 18.35 | 76.52 | 7.08 | 30.09 |
| 21Q1 (9) | 0.83 | -7.78 | 25.76 | 1.78 | -14.42 | 30.88 | 109.30 | 8.13 | -20.81 | 51.10 | 16.72 | -23.37 | 88.94 | 3.13 | -10.37 | 71.46 | 21.9 | -32.25 |
| 20Q4 (8) | 0.90 | -3.23 | 18.42 | 2.08 | -5.02 | 11.83 | 101.08 | 3.83 | -16.13 | 43.78 | 5.44 | -10.49 | 86.24 | 3.93 | -3.72 | 58.62 | 4.88 | -26.6 |
| 20Q3 (7) | 0.93 | -12.26 | 2.2 | 2.19 | 1.39 | 7.35 | 97.35 | 13.11 | -2.99 | 41.52 | -1.31 | -6.86 | 82.98 | 19.71 | 6.73 | 55.89 | -4.98 | -16.82 |
| 20Q2 (6) | 1.06 | 60.61 | 11.58 | 2.16 | 58.82 | 28.57 | 86.07 | -37.64 | -10.55 | 42.07 | -36.91 | -22.51 | 69.32 | -30.14 | 1.17 | 58.82 | -44.23 | -28.27 |
| 20Q1 (5) | 0.66 | -13.16 | 10.0 | 1.36 | -26.88 | 21.43 | 138.02 | 14.52 | -8.54 | 66.68 | 36.33 | -17.93 | 99.23 | 10.78 | -0.54 | 105.47 | 32.07 | -20.33 |
| 19Q4 (4) | 0.76 | -16.48 | 0.0 | 1.86 | -8.82 | 0.0 | 120.52 | 20.1 | 0.0 | 48.91 | 9.71 | 0.0 | 89.57 | 15.2 | 0.0 | 79.86 | 18.86 | 0.0 |
| 19Q3 (3) | 0.91 | -4.21 | 0.0 | 2.04 | 21.43 | 0.0 | 100.35 | 4.29 | 0.0 | 44.58 | -17.89 | 0.0 | 77.75 | 13.47 | 0.0 | 67.19 | -18.06 | 0.0 |
| 19Q2 (2) | 0.95 | 58.33 | 0.0 | 1.68 | 50.0 | 0.0 | 96.22 | -36.24 | 0.0 | 54.29 | -33.18 | 0.0 | 68.52 | -31.32 | 0.0 | 82.00 | -38.06 | 0.0 |
| 19Q1 (1) | 0.60 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 150.90 | 0.0 | 0.0 | 81.25 | 0.0 | 0.0 | 99.77 | 0.0 | 0.0 | 132.38 | 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) | 3.21 | 7.0 | 5.21 | -10.17 | 113.65 | -6.51 | 70.09 | 11.41 | 70.96 | -4.96 | 112.78 | 2.7 |
| 2022 (9) | 3.00 | -9.37 | 5.80 | -25.64 | 121.56 | 10.34 | 62.91 | 34.45 | 74.66 | -4.66 | 109.81 | 39.62 |
| 2021 (8) | 3.31 | -3.5 | 7.80 | -2.26 | 110.17 | 3.46 | 46.79 | 2.32 | 78.31 | -6.52 | 78.65 | 14.9 |
| 2020 (7) | 3.43 | 19.93 | 7.98 | 33.44 | 106.49 | -16.67 | 45.73 | -25.13 | 83.77 | -9.9 | 68.45 | -28.62 |
| 2019 (6) | 2.86 | -14.11 | 5.98 | -17.06 | 127.79 | 16.54 | 61.08 | 20.71 | 92.97 | 9.84 | 95.89 | 26.82 |
| 2018 (5) | 3.33 | -9.02 | 7.21 | -18.25 | 109.65 | 9.92 | 50.60 | 22.31 | 84.64 | 5.59 | 75.61 | 24.03 |
| 2017 (4) | 3.66 | 1.1 | 8.82 | 11.93 | 99.75 | -1.05 | 41.37 | -10.71 | 80.16 | -6.83 | 60.96 | -0.23 |
| 2016 (3) | 3.62 | -2.16 | 7.88 | -19.84 | 100.81 | 2.14 | 46.33 | 24.81 | 86.04 | 0.71 | 61.10 | 21.25 |
| 2015 (2) | 3.70 | 1.09 | 9.83 | -3.44 | 98.70 | -1.02 | 37.12 | 3.48 | 85.43 | 16.74 | 50.39 | -19.25 |
| 2014 (1) | 3.66 | 8.93 | 10.18 | 24.91 | 99.72 | -8.15 | 35.87 | -19.92 | 73.18 | 10.79 | 62.40 | -28.52 |
