- 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) | 6.58 | 12.48 | -5.05 | 10.53 | -7.87 | 48.94 | 13.83 | -11.0 | 5.33 | 8.64 | 8.54 | -32.81 | 50.33 | 11.57 | -0.96 | -27.86 | -28.92 | -12.2 |
| 23Q3 (19) | 5.85 | -2.17 | -1.35 | 11.43 | 29.89 | 36.56 | 15.54 | 2.17 | 1.24 | 7.96 | -23.02 | -26.77 | 45.11 | -0.99 | 13.14 | -21.61 | -7.94 | -58.32 |
| 23Q2 (18) | 5.98 | -16.25 | 171.82 | 8.80 | 26.44 | 78.5 | 15.21 | 19.29 | -63.19 | 10.34 | -20.95 | -43.96 | 45.56 | -11.64 | -45.21 | -20.02 | 22.22 | 14.44 |
| 23Q1 (17) | 7.14 | 3.03 | -6.05 | 6.96 | -1.56 | -10.77 | 12.75 | -2.89 | 6.43 | 13.08 | 1.71 | 12.18 | 51.56 | 1.46 | -10.53 | -25.74 | -3.66 | 24.27 |
| 22Q4 (16) | 6.93 | 16.86 | 4.05 | 7.07 | -15.53 | -7.82 | 13.13 | -14.46 | -3.88 | 12.86 | 18.31 | 8.43 | 50.82 | 27.46 | 33.04 | -24.83 | -81.9 | -95.67 |
| 22Q3 (15) | 5.93 | 169.55 | 240.8 | 8.37 | 69.78 | 117.97 | 15.35 | -62.85 | -70.63 | 10.87 | -41.08 | -54.1 | 39.87 | -52.06 | -30.13 | -13.65 | 41.67 | -172.3 |
| 22Q2 (14) | 2.20 | -71.05 | -12.0 | 4.93 | -36.79 | -1.6 | 41.32 | 244.91 | 13.49 | 18.45 | 58.23 | 1.65 | 83.16 | 44.3 | 38.81 | -23.40 | 31.16 | -338.2 |
| 22Q1 (13) | 7.60 | 14.11 | 53.85 | 7.80 | 1.69 | 6.12 | 11.98 | -12.3 | -34.96 | 11.66 | -1.69 | -5.82 | 57.63 | 50.86 | 1050.3 | -33.99 | -167.85 | -231.85 |
| 21Q4 (12) | 6.66 | 282.76 | 246.88 | 7.67 | 99.74 | 196.14 | 13.66 | -73.86 | -71.16 | 11.86 | -49.92 | -66.27 | 38.20 | -33.05 | 147.25 | -12.69 | -167.21 | -118.92 |
| 21Q3 (11) | 1.74 | -30.4 | 114.81 | 3.84 | -23.35 | 265.71 | 52.26 | 43.53 | -53.62 | 23.68 | 30.47 | -72.71 | 57.06 | -4.76 | 410.38 | 18.88 | 453.56 | -89.97 |
| 21Q2 (10) | 2.50 | -49.39 | 104.92 | 5.01 | -31.84 | 450.55 | 36.41 | 97.67 | -51.34 | 18.15 | 46.61 | -81.78 | 59.91 | 1095.81 | 229.9 | -5.34 | -120.71 | -103.42 |
| 21Q1 (9) | 4.94 | 157.29 | 384.31 | 7.35 | 183.78 | 673.68 | 18.42 | -61.11 | -79.4 | 12.38 | -64.79 | -87.1 | 5.01 | -67.57 | -91.78 | 25.78 | -61.57 | -79.28 |
| 20Q4 (8) | 1.92 | 137.04 | -15.79 | 2.59 | 146.67 | 94.74 | 47.37 | -57.96 | 18.42 | 35.16 | -59.47 | -48.51 | 15.45 | 38.19 | -67.5 | 67.08 | -64.36 | 10.46 |
| 20Q3 (7) | 0.81 | -33.61 | -47.06 | 1.05 | 15.38 | 31.25 | 112.67 | 50.57 | 89.68 | 86.76 | -12.88 | -24.0 | 11.18 | -38.44 | -86.59 | 188.24 | 20.47 | 108.74 |
| 20Q2 (6) | 1.22 | 19.61 | -49.59 | 0.91 | -4.21 | -56.87 | 74.83 | -16.32 | 99.02 | 99.59 | 3.8 | 131.17 | 18.16 | -70.2 | -22.29 | 156.26 | 25.58 | 172.66 |
| 20Q1 (5) | 1.02 | -55.26 | -10.53 | 0.95 | -28.57 | -28.03 | 89.42 | 123.55 | 11.8 | 95.94 | 40.51 | 39.02 | 60.94 | 28.19 | 590.93 | 124.43 | 104.89 | -11.22 |
| 19Q4 (4) | 2.28 | 49.02 | 0.0 | 1.33 | 66.25 | 0.0 | 40.00 | -32.66 | 0.0 | 68.28 | -40.19 | 0.0 | 47.54 | -42.98 | 0.0 | 60.73 | -32.66 | 0.0 |
| 19Q3 (3) | 1.53 | -36.78 | 0.0 | 0.80 | -62.09 | 0.0 | 59.40 | 57.98 | 0.0 | 114.16 | 165.0 | 0.0 | 83.38 | 256.78 | 0.0 | 90.18 | 57.35 | 0.0 |
| 19Q2 (2) | 2.42 | 112.28 | 0.0 | 2.11 | 59.85 | 0.0 | 37.60 | -52.99 | 0.0 | 43.08 | -37.57 | 0.0 | 23.37 | 164.97 | 0.0 | 57.31 | -59.11 | 0.0 |
| 19Q1 (1) | 1.14 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 79.98 | 0.0 | 0.0 | 69.01 | 0.0 | 0.0 | 8.82 | 0.0 | 0.0 | 140.16 | 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) | 24.24 | 22.98 | 31.94 | 59.54 | 15.06 | -18.68 | 11.43 | -37.34 | 53.80 | -30.71 | -27.31 | 0 |
| 2022 (9) | 19.71 | 15.74 | 20.02 | -13.37 | 18.52 | -13.62 | 18.24 | 15.44 | 77.64 | 13.33 | -40.88 | 0 |
| 2021 (8) | 17.03 | 755.78 | 23.11 | 737.32 | 21.44 | -88.33 | 15.80 | -88.05 | 68.51 | -25.59 | -31.27 | 0 |
| 2020 (7) | 1.99 | -48.18 | 2.76 | -40.52 | 183.79 | 93.14 | 132.26 | 68.12 | 92.07 | 128.35 | 223.98 | 67.76 |
| 2019 (6) | 3.84 | -33.45 | 4.64 | -48.73 | 95.16 | 50.31 | 78.67 | 95.07 | 40.32 | -35.61 | 133.51 | 225.4 |
| 2018 (5) | 5.77 | 45.71 | 9.05 | 96.31 | 63.31 | -31.37 | 40.33 | -49.08 | 62.62 | 202.95 | 41.03 | -72.79 |
| 2017 (4) | 3.96 | -9.17 | 4.61 | 102.19 | 92.25 | 10.11 | 79.21 | -50.49 | 20.67 | 89.81 | 150.78 | -35.26 |
| 2016 (3) | 4.36 | -21.44 | 2.28 | 6.54 | 83.78 | 27.29 | 160.00 | -6.28 | 10.89 | -1.63 | 232.89 | 3.29 |
| 2015 (2) | 5.55 | 48.4 | 2.14 | 4.39 | 65.82 | -32.49 | 170.72 | -3.96 | 11.07 | -72.72 | 225.47 | -3.92 |
| 2014 (1) | 3.74 | 40.07 | 2.05 | -22.93 | 97.49 | -28.56 | 177.76 | 29.67 | 40.58 | -34.92 | 234.67 | 11.11 |
