- 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) | 0.50 | 177.78 | -47.92 | 0.98 | 22.5 | -19.01 | 183.31 | -63.78 | 93.16 | 93.12 | -18.52 | 23.73 | 85.72 | -18.24 | -16.11 | 190.71 | -63.01 | 180.5 |
| 23Q3 (19) | 0.18 | -52.63 | -86.67 | 0.80 | -34.96 | -31.62 | 506.15 | 111.6 | 651.19 | 114.29 | 54.34 | 47.11 | 104.84 | -3.09 | 24.65 | 515.60 | 151.43 | 745.8 |
| 23Q2 (18) | 0.38 | -33.33 | -47.95 | 1.23 | 6.03 | 146.0 | 239.20 | 51.05 | 91.1 | 74.05 | -5.57 | -59.32 | 108.18 | -10.07 | -29.15 | 205.07 | 76.04 | 32.72 |
| 23Q1 (17) | 0.57 | -40.63 | 14.0 | 1.16 | -4.13 | 93.33 | 158.36 | 66.87 | -12.88 | 78.42 | 4.2 | -48.54 | 120.30 | 17.73 | -17.22 | 116.49 | 71.33 | -38.31 |
| 22Q4 (16) | 0.96 | -28.89 | 20.0 | 1.21 | 3.42 | 34.44 | 94.90 | 40.84 | -17.0 | 75.26 | -3.13 | -25.35 | 102.18 | 21.48 | 4.59 | 67.99 | 11.53 | -42.12 |
| 22Q3 (15) | 1.35 | 84.93 | 66.67 | 1.17 | 134.0 | 40.96 | 67.38 | -46.17 | -40.07 | 77.69 | -57.32 | -28.8 | 84.11 | -44.91 | -9.1 | 60.96 | -60.55 | -52.75 |
| 22Q2 (14) | 0.73 | 46.0 | 17.74 | 0.50 | -16.67 | -9.09 | 125.17 | -31.14 | -14.84 | 182.04 | 19.46 | 9.03 | 152.69 | 5.06 | -9.61 | 154.51 | -18.18 | 6.53 |
| 22Q1 (13) | 0.50 | -37.5 | -32.43 | 0.60 | -33.33 | -33.33 | 181.77 | 58.97 | 48.42 | 152.39 | 51.15 | 51.15 | 145.33 | 48.75 | 34.02 | 188.83 | 60.76 | 64.43 |
| 21Q4 (12) | 0.80 | -1.23 | -5.88 | 0.90 | 8.43 | -2.17 | 114.34 | 1.7 | 6.93 | 100.82 | -7.6 | 1.9 | 97.70 | 5.59 | 22.85 | 117.46 | -8.95 | -7.03 |
| 21Q3 (11) | 0.81 | 30.65 | 92.86 | 0.83 | 50.91 | 59.62 | 112.43 | -23.51 | -47.58 | 109.11 | -34.65 | -37.79 | 92.53 | -45.22 | -45.69 | 129.01 | -11.05 | -41.23 |
| 21Q2 (10) | 0.62 | -16.22 | -23.46 | 0.55 | -38.89 | -57.36 | 146.99 | 20.02 | 30.32 | 166.96 | 65.6 | 136.59 | 168.92 | 55.77 | 70.16 | 145.04 | 26.3 | 72.46 |
| 21Q1 (9) | 0.74 | -12.94 | 29.82 | 0.90 | -2.17 | -25.0 | 122.47 | 14.53 | -22.84 | 100.82 | 1.9 | 33.34 | 108.44 | 36.35 | -10.68 | 114.84 | -9.1 | 1.68 |
| 20Q4 (8) | 0.85 | 102.38 | -13.27 | 0.92 | 76.92 | -54.23 | 106.93 | -50.15 | 15.09 | 98.94 | -43.59 | 118.51 | 79.53 | -53.32 | 12.89 | 126.34 | -42.44 | 86.48 |
| 20Q3 (7) | 0.42 | -48.15 | -37.31 | 0.52 | -59.69 | -62.86 | 214.49 | 90.17 | 58.28 | 175.40 | 148.55 | 169.72 | 170.38 | 71.63 | 67.55 | 219.51 | 161.01 | 122.06 |
| 20Q2 (6) | 0.81 | 42.11 | 0.0 | 1.29 | 7.5 | -32.11 | 112.79 | -28.94 | -0.1 | 70.57 | -6.67 | 47.05 | 99.27 | -18.24 | 39.23 | 84.10 | -25.54 | -6.13 |
| 20Q1 (5) | 0.57 | -41.84 | -39.36 | 1.20 | -40.3 | -21.05 | 158.73 | 70.84 | 64.13 | 75.61 | 66.98 | 26.44 | 121.41 | 72.33 | 68.77 | 112.94 | 66.7 | 33.55 |
| 19Q4 (4) | 0.98 | 46.27 | 0.0 | 2.01 | 43.57 | 0.0 | 92.91 | -31.44 | 0.0 | 45.28 | -30.37 | 0.0 | 70.45 | -30.72 | 0.0 | 67.75 | -31.46 | 0.0 |
| 19Q3 (3) | 0.67 | -17.28 | 0.0 | 1.40 | -26.32 | 0.0 | 135.51 | 20.03 | 0.0 | 65.03 | 35.51 | 0.0 | 101.69 | 42.62 | 0.0 | 98.85 | 10.34 | 0.0 |
| 19Q2 (2) | 0.81 | -13.83 | 0.0 | 1.90 | 25.0 | 0.0 | 112.90 | 16.74 | 0.0 | 47.99 | -19.75 | 0.0 | 71.30 | -0.89 | 0.0 | 89.59 | 5.94 | 0.0 |
| 19Q1 (1) | 0.94 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 96.71 | 0.0 | 0.0 | 59.80 | 0.0 | 0.0 | 71.94 | 0.0 | 0.0 | 84.57 | 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) | 2.23 | -30.96 | 3.03 | -26.28 | 163.32 | 44.34 | 120.61 | 35.73 | 162.99 | 37.07 | 120.94 | 45.54 |
| 2022 (9) | 3.23 | 2.54 | 4.11 | 7.59 | 113.15 | -2.5 | 88.86 | -7.1 | 118.91 | 19.24 | 83.10 | -25.79 |
| 2021 (8) | 3.15 | 41.89 | 3.82 | -1.8 | 116.05 | -29.5 | 95.65 | 2.02 | 99.72 | -18.44 | 111.98 | -17.73 |
| 2020 (7) | 2.22 | -37.11 | 3.89 | -28.88 | 164.62 | 59.31 | 93.76 | 40.55 | 122.26 | 39.2 | 136.12 | 65.58 |
| 2019 (6) | 3.53 | 0.57 | 5.47 | 29.31 | 103.33 | -0.62 | 66.71 | -22.66 | 87.83 | 1.36 | 82.21 | -20.63 |
| 2018 (5) | 3.51 | -14.39 | 4.23 | -14.89 | 103.97 | 16.82 | 86.26 | 17.46 | 86.65 | 10.33 | 103.58 | 23.44 |
| 2017 (4) | 4.10 | 13.57 | 4.97 | -9.31 | 89.00 | -12.06 | 73.44 | 10.25 | 78.54 | 2.05 | 83.91 | -7.65 |
| 2016 (3) | 3.61 | 22.37 | 5.48 | 8.51 | 101.21 | -18.1 | 66.61 | -7.84 | 76.96 | -1.64 | 90.86 | -22.75 |
| 2015 (2) | 2.95 | -24.55 | 5.05 | -37.27 | 123.58 | 32.31 | 72.28 | 59.31 | 78.24 | -6.0 | 117.62 | 111.78 |
| 2014 (1) | 3.91 | 34.83 | 8.05 | -16.32 | 93.40 | -25.72 | 45.37 | 19.62 | 83.23 | -10.17 | 55.54 | -21.8 |
