- 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) | 0.13 | -75.0 | -74.51 | 0.13 | -78.33 | -77.19 | 711.10 | 303.26 | 295.3 | 715.42 | 367.87 | 351.43 | 380.13 | 334.24 | 202.36 | 1046.39 | 332.91 | 392.07 |
| 23Q3 (19) | 0.52 | 333.33 | -36.59 | 0.60 | 172.73 | -28.57 | 176.34 | -77.62 | 58.91 | 152.91 | -63.85 | 41.26 | 87.54 | -61.64 | -22.69 | 241.71 | -75.4 | 128.03 |
| 23Q2 (18) | 0.12 | -68.42 | -86.52 | 0.22 | -63.33 | -73.81 | 787.97 | 230.98 | 674.87 | 422.99 | 176.83 | 292.09 | 228.21 | 168.64 | 80.05 | 982.75 | 221.23 | 1086.61 |
| 23Q1 (17) | 0.38 | -25.49 | -60.82 | 0.60 | 5.26 | -14.29 | 238.07 | 32.34 | 152.59 | 152.80 | -3.58 | 18.28 | 84.95 | -32.43 | -47.09 | 305.93 | 43.87 | 386.53 |
| 22Q4 (16) | 0.51 | -37.8 | -57.85 | 0.57 | -32.14 | -40.63 | 179.89 | 62.11 | 138.52 | 158.48 | 46.4 | 67.4 | 125.72 | 11.03 | 10.23 | 212.65 | 100.61 | 279.46 |
| 22Q3 (15) | 0.82 | -7.87 | 1.23 | 0.84 | 0.0 | 2.44 | 110.97 | 9.13 | -0.66 | 108.25 | 0.34 | -1.92 | 113.23 | -10.67 | -16.1 | 106.00 | 27.99 | 21.66 |
| 22Q2 (14) | 0.89 | -8.25 | 81.63 | 0.84 | 20.0 | 6.33 | 101.69 | 7.89 | -44.74 | 107.88 | -16.49 | -6.25 | 126.75 | -21.06 | -32.43 | 82.82 | 31.71 | -25.73 |
| 22Q1 (13) | 0.97 | -19.83 | 16.87 | 0.70 | -27.08 | -55.13 | 94.25 | 24.97 | -13.91 | 129.18 | 36.45 | 121.27 | 160.56 | 40.78 | 65.66 | 62.88 | 12.21 | -11.36 |
| 21Q4 (12) | 1.21 | 49.38 | 116.07 | 0.96 | 17.07 | -6.8 | 75.42 | -32.49 | -53.44 | 94.67 | -14.22 | 7.35 | 114.05 | -15.49 | -0.24 | 56.04 | -35.68 | -58.75 |
| 21Q3 (11) | 0.81 | 65.31 | 200.0 | 0.82 | 3.8 | 1.23 | 111.71 | -39.29 | -67.08 | 110.37 | -4.08 | -1.82 | 134.96 | -28.05 | 11.68 | 87.13 | -21.86 | -73.67 |
| 21Q2 (10) | 0.49 | -40.96 | 75.0 | 0.79 | -49.36 | 9.72 | 184.01 | 68.08 | -44.38 | 115.07 | 97.11 | -8.5 | 187.57 | 93.53 | 72.54 | 111.51 | 57.19 | -67.95 |
| 21Q1 (9) | 0.83 | 48.21 | 97.62 | 1.56 | 51.46 | 110.81 | 109.48 | -32.42 | -49.78 | 58.38 | -33.8 | -52.53 | 96.92 | -15.23 | 18.53 | 70.94 | -47.78 | -72.63 |
| 20Q4 (8) | 0.56 | 107.41 | 124.0 | 1.03 | 27.16 | 157.5 | 162.00 | -52.27 | -55.29 | 88.19 | -21.55 | -60.76 | 114.33 | -5.39 | -20.91 | 135.86 | -58.95 | -69.3 |
| 20Q3 (7) | 0.27 | -3.57 | 8.0 | 0.81 | 12.5 | 76.09 | 339.38 | 2.58 | -6.65 | 112.42 | -10.61 | -43.23 | 120.84 | 11.16 | -25.89 | 330.96 | -4.86 | -16.95 |
| 20Q2 (6) | 0.28 | -33.33 | -50.88 | 0.72 | -2.7 | -21.74 | 330.84 | 51.78 | 107.8 | 125.76 | 2.26 | 27.02 | 108.71 | 32.95 | 9.29 | 347.88 | 34.22 | 119.12 |
| 20Q1 (5) | 0.42 | 68.0 | -48.78 | 0.74 | 85.0 | -13.95 | 217.98 | -39.84 | 95.74 | 122.98 | -45.29 | 16.47 | 81.77 | -43.43 | -22.5 | 259.19 | -41.44 | 132.58 |
| 19Q4 (4) | 0.25 | 0.0 | 0.0 | 0.40 | -13.04 | 0.0 | 362.35 | -0.33 | 0.0 | 224.77 | 13.5 | 0.0 | 144.55 | -11.35 | 0.0 | 442.57 | 11.05 | 0.0 |
| 19Q3 (3) | 0.25 | -56.14 | 0.0 | 0.46 | -50.0 | 0.0 | 363.56 | 128.35 | 0.0 | 198.03 | 100.01 | 0.0 | 163.06 | 63.93 | 0.0 | 398.53 | 151.03 | 0.0 |
| 19Q2 (2) | 0.57 | -30.49 | 0.0 | 0.92 | 6.98 | 0.0 | 159.21 | 42.97 | 0.0 | 99.01 | -6.23 | 0.0 | 99.47 | -5.72 | 0.0 | 158.76 | 42.46 | 0.0 |
| 19Q1 (1) | 0.82 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 111.36 | 0.0 | 0.0 | 105.59 | 0.0 | 0.0 | 105.51 | 0.0 | 0.0 | 111.44 | 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) | 1.37 | -64.32 | 1.23 | -67.02 | 266.29 | 179.86 | 297.74 | 204.59 | 158.41 | 61.82 | 405.62 | 326.92 |
| 2022 (9) | 3.84 | 32.87 | 3.73 | 9.38 | 95.15 | -24.78 | 97.75 | -8.59 | 97.89 | -31.59 | 95.01 | 5.16 |
| 2021 (8) | 2.89 | 71.01 | 3.41 | 19.65 | 126.50 | -41.55 | 106.94 | -16.39 | 143.09 | 15.11 | 90.35 | -58.94 |
| 2020 (7) | 1.69 | -26.2 | 2.85 | 21.79 | 216.44 | 35.77 | 127.91 | -17.93 | 124.31 | -4.91 | 220.05 | 19.25 |
| 2019 (6) | 2.29 | 21.81 | 2.34 | 24.47 | 159.42 | -17.82 | 155.85 | -19.72 | 130.73 | -32.31 | 184.53 | -5.38 |
| 2018 (5) | 1.88 | 28.77 | 1.88 | -7.39 | 194.00 | -22.27 | 194.14 | 7.99 | 193.12 | 12.71 | 195.02 | -24.41 |
| 2017 (4) | 1.46 | -30.48 | 2.03 | -36.96 | 249.57 | 43.46 | 179.77 | 58.78 | 171.34 | 99.23 | 257.99 | 28.23 |
| 2016 (3) | 2.10 | 28.83 | 3.22 | 54.07 | 173.97 | -22.45 | 113.22 | -35.04 | 86.00 | -41.45 | 201.19 | -20.08 |
| 2015 (2) | 1.63 | -11.41 | 2.09 | 18.75 | 224.33 | 13.14 | 174.29 | -16.03 | 146.89 | -4.04 | 251.74 | -0.4 |
| 2014 (1) | 1.84 | 37.31 | 1.76 | 57.14 | 198.27 | -27.24 | 207.55 | -36.09 | 153.08 | 39.95 | 252.74 | -48.19 |
