- 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) | 29.97 | 5.23 | -22.46 | 4.87 | 22.67 | -11.78 | 3.04 | -4.7 | 29.36 | 18.67 | -18.65 | 13.29 | 46.71 | -9.07 | -7.72 | -24.99 | 0.91 | 21.39 |
| 23Q3 (19) | 28.48 | 29.93 | -42.78 | 3.97 | -2.22 | -30.11 | 3.19 | -23.13 | 74.32 | 22.95 | 2.46 | 43.17 | 51.37 | 8.47 | 38.13 | -25.22 | -21.19 | -30.47 |
| 23Q2 (18) | 21.92 | -7.86 | 73.01 | 4.06 | -21.17 | -3.33 | 4.15 | 8.36 | -42.2 | 22.40 | 26.7 | 3.46 | 47.36 | 0.42 | -20.01 | -20.81 | 18.87 | 31.5 |
| 23Q1 (17) | 23.79 | -38.45 | 37.91 | 5.15 | -6.7 | -7.37 | 3.83 | 62.98 | -27.46 | 17.68 | 7.28 | 8.07 | 47.16 | -6.84 | -21.03 | -25.65 | 19.31 | 32.64 |
| 22Q4 (16) | 38.65 | -22.34 | 73.4 | 5.52 | -2.82 | 16.46 | 2.35 | 28.42 | -42.4 | 16.48 | 2.81 | -14.12 | 50.62 | 36.11 | 17.15 | -31.79 | -64.46 | -59.43 |
| 22Q3 (15) | 49.77 | 292.82 | 670.43 | 5.68 | 35.24 | 182.59 | 1.83 | -74.51 | -87.02 | 16.03 | -25.96 | -64.61 | 37.19 | -37.19 | -35.97 | -19.33 | 36.37 | -1586.92 |
| 22Q2 (14) | 12.67 | -26.55 | 33.93 | 4.20 | -24.46 | 20.34 | 7.18 | 35.98 | -25.36 | 21.65 | 32.33 | -16.95 | 59.21 | -0.85 | 10.22 | -30.38 | 20.22 | -68.59 |
| 22Q1 (13) | 17.25 | -22.61 | 27.78 | 5.56 | 17.3 | -9.74 | 5.28 | 29.41 | -21.66 | 16.36 | -14.75 | 10.77 | 59.72 | 38.21 | 31.69 | -38.08 | -90.97 | -59.73 |
| 21Q4 (12) | 22.29 | 245.05 | 29.37 | 4.74 | 135.82 | -26.4 | 4.08 | -71.06 | -22.73 | 19.19 | -57.63 | 35.71 | 43.21 | -25.6 | -7.71 | -19.94 | -1633.85 | 27.23 |
| 21Q3 (11) | 6.46 | -31.71 | -41.59 | 2.01 | -42.41 | -59.56 | 14.10 | 46.57 | 71.32 | 45.29 | 73.72 | 147.22 | 58.08 | 8.12 | 12.82 | 1.30 | 107.21 | 105.21 |
| 21Q2 (10) | 9.46 | -29.93 | 77.49 | 3.49 | -43.34 | 2.35 | 9.62 | 42.73 | -43.71 | 26.07 | 76.51 | -2.36 | 53.72 | 18.46 | -37.97 | -18.02 | 24.41 | 57.92 |
| 21Q1 (9) | 13.50 | -21.65 | 17.6 | 6.16 | -4.35 | 18.23 | 6.74 | 27.65 | -15.01 | 14.77 | 4.46 | -15.36 | 45.35 | -3.14 | -24.73 | -23.84 | 12.99 | 31.63 |
| 20Q4 (8) | 17.23 | 55.79 | 30.04 | 6.44 | 29.58 | 7.87 | 5.28 | -35.84 | -23.14 | 14.14 | -22.82 | -7.22 | 46.82 | -9.05 | 21.39 | -27.40 | -9.91 | -66.46 |
| 20Q3 (7) | 11.06 | 107.5 | 34.55 | 4.97 | 45.75 | -4.79 | 8.23 | -51.84 | -25.72 | 18.32 | -31.39 | 5.05 | 51.48 | -40.55 | 20.2 | -24.93 | 41.78 | -74.21 |
| 20Q2 (6) | 5.33 | -53.57 | -17.87 | 3.41 | -34.55 | -29.69 | 17.09 | 115.51 | 21.81 | 26.70 | 53.01 | 42.17 | 86.60 | 43.73 | 49.16 | -42.82 | -22.8 | -69.52 |
| 20Q1 (5) | 11.48 | -13.36 | 55.14 | 5.21 | -12.73 | -8.6 | 7.93 | 15.43 | -35.53 | 17.45 | 14.5 | 9.4 | 60.25 | 56.21 | 5.02 | -34.87 | -111.85 | -19.75 |
| 19Q4 (4) | 13.25 | 61.19 | 0.0 | 5.97 | 14.37 | 0.0 | 6.87 | -38.0 | 0.0 | 15.24 | -12.61 | 0.0 | 38.57 | -9.95 | 0.0 | -16.46 | -15.02 | 0.0 |
| 19Q3 (3) | 8.22 | 26.66 | 0.0 | 5.22 | 7.63 | 0.0 | 11.08 | -21.03 | 0.0 | 17.44 | -7.14 | 0.0 | 42.83 | -26.23 | 0.0 | -14.31 | 43.35 | 0.0 |
| 19Q2 (2) | 6.49 | -12.3 | 0.0 | 4.85 | -14.91 | 0.0 | 14.03 | 14.07 | 0.0 | 18.78 | 17.74 | 0.0 | 58.06 | 1.2 | 0.0 | -25.26 | 13.26 | 0.0 |
| 19Q1 (1) | 7.40 | 0.0 | 0.0 | 5.70 | 0.0 | 0.0 | 12.30 | 0.0 | 0.0 | 15.95 | 0.0 | 0.0 | 57.37 | 0.0 | 0.0 | -29.12 | 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) | 79.78 | 30.06 | 15.99 | -6.0 | 4.58 | -23.03 | 22.83 | 6.38 | 64.96 | -7.75 | -37.56 | 0 |
| 2022 (9) | 61.34 | 83.27 | 17.01 | 8.21 | 5.95 | -45.46 | 21.46 | -7.62 | 70.42 | -12.19 | -43.01 | 0 |
| 2021 (8) | 33.47 | 0.24 | 15.72 | -11.44 | 10.91 | -0.18 | 23.23 | 12.93 | 80.20 | 22.57 | -46.07 | 0 |
| 2020 (7) | 33.39 | 16.22 | 17.75 | -4.05 | 10.93 | -13.94 | 20.57 | 4.26 | 65.43 | -4.02 | -33.94 | 0 |
| 2019 (6) | 28.73 | 120.66 | 18.50 | 7.31 | 12.70 | -54.71 | 19.73 | -6.8 | 68.17 | -9.06 | -35.74 | 0 |
| 2018 (5) | 13.02 | 170.69 | 17.24 | 37.48 | 28.04 | -63.06 | 21.17 | -27.3 | 74.96 | 1.08 | -25.74 | 0 |
| 2017 (4) | 4.81 | 115.7 | 12.54 | 19.77 | 75.91 | -53.6 | 29.12 | -16.49 | 74.16 | 7.45 | 30.86 | -76.16 |
| 2016 (3) | 2.23 | 13.2 | 10.47 | 2.05 | 163.60 | -11.92 | 34.87 | -1.97 | 69.02 | -6.17 | 129.45 | -12.39 |
| 2015 (2) | 1.97 | -14.35 | 10.26 | -6.73 | 185.74 | 16.84 | 35.57 | 7.17 | 73.56 | -12.37 | 147.75 | 36.51 |
| 2014 (1) | 2.30 | -7.63 | 11.00 | -8.56 | 158.97 | 8.6 | 33.19 | 9.43 | 83.94 | -9.2 | 108.23 | 28.46 |
