- 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 | -11.24 | 19.7 | 5.16 | -53.85 | -34.85 | 115.90 | 13.62 | -15.81 | 17.63 | 116.58 | 53.44 | 73.28 | 23.51 | 59.83 | 60.25 | 18.56 | -41.68 |
| 23Q3 (19) | 0.89 | -15.24 | -15.24 | 11.18 | 2.38 | 68.88 | 102.01 | 17.73 | 18.14 | 8.14 | -2.28 | -40.76 | 59.33 | -9.2 | 37.62 | 50.82 | 71.4 | -10.8 |
| 23Q2 (18) | 1.05 | -1.87 | -19.23 | 10.92 | 62.74 | 153.36 | 86.65 | 1.63 | 23.61 | 8.33 | -38.61 | -60.58 | 65.34 | -11.79 | 30.21 | 29.65 | 19.75 | -27.77 |
| 23Q1 (17) | 1.07 | 62.12 | 62.12 | 6.71 | -15.28 | 244.1 | 85.26 | -38.07 | -38.15 | 13.57 | 18.1 | -70.87 | 74.07 | 61.55 | -27.95 | 24.76 | -76.03 | -69.67 |
| 22Q4 (16) | 0.66 | -37.14 | -14.29 | 7.92 | 19.64 | 175.96 | 137.67 | 59.43 | 16.1 | 11.49 | -16.38 | -63.71 | 45.85 | 6.36 | -55.33 | 103.31 | 81.34 | 117.13 |
| 22Q3 (15) | 1.05 | -19.23 | 40.0 | 6.62 | 53.6 | 28.29 | 86.35 | 23.18 | -28.96 | 13.74 | -34.97 | -22.02 | 43.11 | -14.09 | -45.24 | 56.97 | 38.78 | -5.76 |
| 22Q2 (14) | 1.30 | 96.97 | 0.78 | 4.31 | 121.03 | -47.05 | 70.10 | -49.15 | -0.43 | 21.13 | -54.64 | 89.0 | 50.18 | -51.19 | -9.26 | 41.05 | -49.72 | 56.14 |
| 22Q1 (13) | 0.66 | -14.29 | -43.59 | 1.95 | -32.06 | -72.02 | 137.86 | 16.26 | 77.31 | 46.58 | 47.13 | 256.66 | 102.80 | 0.15 | 60.83 | 81.64 | 71.58 | 203.72 |
| 21Q4 (12) | 0.77 | 2.67 | -19.79 | 2.87 | -44.38 | -62.19 | 118.58 | -2.44 | 24.64 | 31.66 | 79.68 | 164.05 | 102.65 | 30.4 | 34.45 | 47.58 | -21.29 | 54.63 |
| 21Q3 (11) | 0.75 | -41.86 | -46.04 | 5.16 | -36.61 | -51.41 | 121.55 | 72.66 | 86.2 | 17.62 | 57.6 | 105.6 | 78.72 | 42.35 | 40.07 | 60.45 | 129.94 | 242.3 |
| 21Q2 (10) | 1.29 | 10.26 | 21.7 | 8.14 | 16.79 | 64.44 | 70.40 | -9.45 | -17.93 | 11.18 | -14.4 | -39.24 | 55.30 | -13.49 | -38.27 | 26.29 | -2.19 | 80.07 |
| 21Q1 (9) | 1.17 | 21.87 | 46.25 | 6.97 | -8.17 | 84.88 | 77.75 | -18.28 | -32.02 | 13.06 | 8.92 | -45.88 | 63.92 | -16.28 | -39.7 | 26.88 | -12.64 | -17.34 |
| 20Q4 (8) | 0.96 | -30.94 | 7.87 | 7.59 | -28.53 | 53.02 | 95.14 | 45.74 | -7.42 | 11.99 | 39.91 | -34.59 | 76.35 | 35.85 | -18.91 | 30.77 | 74.24 | 14.17 |
| 20Q3 (7) | 1.39 | 31.13 | 26.36 | 10.62 | 114.55 | 61.4 | 65.28 | -23.9 | -21.43 | 8.57 | -53.42 | -38.03 | 56.20 | -37.26 | -46.91 | 17.66 | 20.96 | 297.54 |
| 20Q2 (6) | 1.06 | 32.5 | 43.24 | 4.95 | 31.3 | 3.13 | 85.78 | -25.0 | -30.24 | 18.40 | -23.75 | -2.95 | 89.58 | -15.49 | -36.99 | 14.60 | -55.1 | 5940.0 |
| 20Q1 (5) | 0.80 | -10.11 | 8.11 | 3.77 | -23.99 | 21.61 | 114.38 | 11.3 | -7.55 | 24.13 | 31.64 | -17.84 | 106.00 | 12.57 | 19.26 | 32.52 | 20.67 | -49.35 |
| 19Q4 (4) | 0.89 | -19.09 | 0.0 | 4.96 | -24.62 | 0.0 | 102.77 | 23.7 | 0.0 | 18.33 | 32.54 | 0.0 | 94.16 | -11.04 | 0.0 | 26.95 | 401.45 | 0.0 |
| 19Q3 (3) | 1.10 | 48.65 | 0.0 | 6.58 | 37.08 | 0.0 | 83.08 | -32.43 | 0.0 | 13.83 | -27.06 | 0.0 | 105.85 | -25.54 | 0.0 | -8.94 | -3476.0 | 0.0 |
| 19Q2 (2) | 0.74 | 0.0 | 0.0 | 4.80 | 54.84 | 0.0 | 122.96 | -0.61 | 0.0 | 18.96 | -35.44 | 0.0 | 142.16 | 59.95 | 0.0 | -0.25 | -100.39 | 0.0 |
| 19Q1 (1) | 0.74 | 0.0 | 0.0 | 3.10 | 0.0 | 0.0 | 123.72 | 0.0 | 0.0 | 29.37 | 0.0 | 0.0 | 88.88 | 0.0 | 0.0 | 64.21 | 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) | 4.89 | 23.8 | 28.34 | 18.23 | 74.71 | -19.19 | 12.88 | -15.43 | 53.06 | -0.09 | 34.52 | -36.74 |
| 2022 (9) | 3.95 | -27.66 | 23.97 | -21.85 | 92.45 | 38.29 | 15.23 | 27.98 | 53.11 | 6.45 | 54.57 | 89.02 |
| 2021 (8) | 5.46 | 50.0 | 30.67 | 48.81 | 66.85 | -33.42 | 11.90 | -32.81 | 49.89 | -41.91 | 28.87 | -10.43 |
| 2020 (7) | 3.64 | 51.04 | 20.61 | 113.35 | 100.40 | -33.74 | 17.71 | -53.11 | 85.89 | 3.39 | 32.23 | -69.66 |
| 2019 (6) | 2.41 | -2.82 | 9.66 | -1.23 | 151.52 | 2.83 | 37.77 | 1.21 | 83.07 | 10.16 | 106.22 | -2.77 |
| 2018 (5) | 2.48 | 5.98 | 9.78 | 56.48 | 147.35 | -5.45 | 37.32 | -36.13 | 75.41 | -31.44 | 109.25 | 4.76 |
| 2017 (4) | 2.34 | -4.88 | 6.25 | -7.68 | 155.85 | 5.13 | 58.43 | 8.32 | 109.99 | 14.63 | 104.29 | -1.84 |
| 2016 (3) | 2.46 | 7.42 | 6.77 | -15.48 | 148.25 | -7.06 | 53.94 | 18.37 | 95.95 | 13.87 | 106.24 | -12.07 |
| 2015 (2) | 2.29 | -28.88 | 8.01 | -32.63 | 159.51 | 40.57 | 45.57 | 48.44 | 84.26 | 44.31 | 120.82 | 40.85 |
| 2014 (1) | 3.22 | -9.55 | 11.89 | -3.57 | 113.47 | 10.73 | 30.70 | 3.72 | 58.39 | 16.85 | 85.78 | 4.48 |
