- 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) | 1.31 | 2.34 | -22.49 | 0.94 | 4.44 | 27.03 | 69.33 | -2.28 | 28.41 | 97.27 | -3.88 | -20.8 | 21.08 | 55.57 | 82.99 | 145.52 | -8.25 | -11.96 |
| 23Q3 (19) | 1.28 | 13.27 | -8.57 | 0.90 | 9.76 | 57.89 | 70.95 | -12.09 | 9.42 | 101.20 | -8.99 | -36.79 | 13.55 | 11.07 | 10.07 | 158.60 | -11.75 | -25.41 |
| 23Q2 (18) | 1.13 | -23.13 | 1.8 | 0.82 | -11.83 | 36.67 | 80.71 | 30.39 | -1.66 | 111.20 | 14.14 | -26.19 | 12.20 | 15.97 | -8.68 | 179.72 | 20.77 | -18.07 |
| 23Q1 (17) | 1.47 | -13.02 | -24.62 | 0.93 | 25.68 | -15.45 | 61.90 | 14.65 | 32.35 | 97.42 | -20.68 | 17.71 | 10.52 | -8.68 | -6.41 | 148.81 | -9.97 | 25.8 |
| 22Q4 (16) | 1.69 | 20.71 | -10.11 | 0.74 | 29.82 | -19.57 | 53.99 | -16.73 | 11.34 | 122.82 | -23.29 | 24.15 | 11.52 | -6.42 | -23.71 | 165.29 | -22.26 | 24.93 |
| 22Q3 (15) | 1.40 | 26.13 | -1.41 | 0.57 | -5.0 | -24.0 | 64.84 | -20.99 | 0.84 | 160.10 | 6.27 | 31.72 | 12.31 | -7.86 | -36.18 | 212.63 | -3.07 | 27.66 |
| 22Q2 (14) | 1.11 | -43.08 | -0.89 | 0.60 | -45.45 | -21.05 | 82.07 | 75.48 | 0.93 | 150.65 | 82.03 | 25.89 | 13.36 | 18.86 | -35.3 | 219.36 | 85.44 | 21.64 |
| 22Q1 (13) | 1.95 | 3.72 | 25.81 | 1.10 | 19.57 | -2.65 | 46.77 | -3.55 | -20.43 | 82.76 | -16.34 | 2.78 | 11.24 | -25.56 | -9.86 | 118.29 | -10.6 | -6.73 |
| 21Q4 (12) | 1.88 | 32.39 | 46.87 | 0.92 | 22.67 | -4.17 | 48.49 | -24.59 | -32.05 | 98.93 | -18.61 | 4.51 | 15.10 | -21.72 | -15.12 | 132.31 | -20.56 | -10.74 |
| 21Q3 (11) | 1.42 | 26.79 | 14.52 | 0.75 | -1.32 | -33.63 | 64.30 | -20.92 | -12.61 | 121.55 | 1.57 | 51.03 | 19.29 | -6.59 | 3.1 | 166.56 | -7.64 | 23.06 |
| 21Q2 (10) | 1.12 | -27.74 | 25.84 | 0.76 | -32.74 | -15.56 | 81.31 | 38.33 | -20.15 | 119.67 | 48.62 | 18.84 | 20.65 | 65.6 | -15.89 | 180.34 | 42.19 | 1.33 |
| 21Q1 (9) | 1.55 | 21.09 | -1.27 | 1.13 | 17.71 | -5.83 | 58.78 | -17.63 | 1.73 | 80.52 | -14.94 | 6.16 | 12.47 | -29.9 | -27.2 | 126.83 | -14.44 | 8.86 |
| 20Q4 (8) | 1.28 | 3.23 | -11.72 | 0.96 | -15.04 | 5.49 | 71.36 | -3.02 | 14.03 | 94.66 | 17.62 | -5.42 | 17.79 | -4.92 | -16.48 | 148.23 | 9.52 | 4.86 |
| 20Q3 (7) | 1.24 | 39.33 | -10.14 | 1.13 | 25.56 | 15.31 | 73.58 | -27.74 | 11.57 | 80.48 | -20.08 | -13.29 | 18.71 | -23.79 | -36.19 | 135.35 | -23.95 | 4.55 |
| 20Q2 (6) | 0.89 | -43.31 | 178.13 | 0.90 | -25.0 | 0 | 101.83 | 76.24 | -64.07 | 100.70 | 32.76 | 0 | 24.55 | 43.32 | -92.63 | 177.98 | 52.76 | 457.25 |
| 20Q1 (5) | 1.57 | 8.28 | 406.45 | 1.20 | 31.87 | 0 | 57.78 | -7.67 | -80.33 | 75.85 | -24.21 | 0 | 17.13 | -19.58 | -94.58 | 116.51 | -17.58 | 620.83 |
| 19Q4 (4) | 1.45 | 5.07 | 0.0 | 0.91 | -7.14 | 0.0 | 62.58 | -5.11 | 0.0 | 100.08 | 7.82 | 0.0 | 21.30 | -27.35 | 0.0 | 141.36 | 9.19 | 0.0 |
| 19Q3 (3) | 1.38 | 331.25 | 0.0 | 0.98 | 0 | 0.0 | 65.95 | -76.73 | 0.0 | 92.82 | 0 | 0.0 | 29.32 | -91.2 | 0.0 | 129.46 | 359.86 | 0.0 |
| 19Q2 (2) | 0.32 | 3.23 | 0.0 | 0.00 | 0 | 0.0 | 283.42 | -3.5 | 0.0 | 0.00 | 0 | 0.0 | 333.23 | 5.43 | 0.0 | -49.82 | -122.71 | 0.0 |
| 19Q1 (1) | 0.31 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 293.69 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 316.06 | 0.0 | 0.0 | -22.37 | 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) | 4.83 | -14.21 | 2.94 | -3.29 | 75.52 | 16.4 | 124.16 | 3.28 | 22.67 | 33.9 | 177.01 | 5.26 |
| 2022 (9) | 5.63 | -0.18 | 3.04 | -4.7 | 64.88 | 0.23 | 120.22 | 4.94 | 16.93 | -8.88 | 168.17 | 4.64 |
| 2021 (8) | 5.64 | 12.8 | 3.19 | 9.62 | 64.73 | -11.41 | 114.56 | -8.58 | 18.58 | -18.04 | 160.71 | -8.53 |
| 2020 (7) | 5.00 | 37.74 | 2.91 | 29.91 | 73.07 | -27.25 | 125.31 | -22.98 | 22.67 | -46.51 | 175.70 | -20.41 |
| 2019 (6) | 3.63 | 548.21 | 2.24 | -83.76 | 100.44 | -84.67 | 162.69 | 514.39 | 42.38 | -89.57 | 220.75 | -19.79 |
| 2018 (5) | 0.56 | 75.0 | 13.79 | 223.71 | 655.04 | -42.61 | 26.48 | -69.11 | 406.31 | 53.68 | 275.20 | -71.41 |
| 2017 (4) | 0.32 | -81.82 | 4.26 | -45.52 | 1141.35 | 450.05 | 85.71 | 83.53 | 264.39 | 187.16 | 962.67 | 493.76 |
| 2016 (3) | 1.76 | -21.08 | 7.82 | 31.65 | 207.50 | 26.86 | 46.70 | -24.05 | 92.07 | 5.4 | 162.13 | 17.72 |
| 2015 (2) | 2.23 | -30.31 | 5.94 | -3.57 | 163.57 | 43.51 | 61.49 | 3.82 | 87.35 | 20.98 | 137.72 | 36.34 |
| 2014 (1) | 3.20 | -22.33 | 6.16 | 2.67 | 113.98 | 28.63 | 59.23 | -2.68 | 72.20 | 10.92 | 101.01 | 19.72 |
