- 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) | 1.23 | 43.02 | 20.59 | 1.38 | 7.81 | 38.0 | 74.26 | -29.54 | -16.7 | 66.08 | -7.13 | -27.66 | 73.22 | 34.82 | -42.29 | 67.12 | -45.09 | 25.18 |
| 23Q3 (19) | 0.86 | 0.0 | -21.1 | 1.28 | 28.0 | 0.0 | 105.39 | -0.58 | 26.34 | 71.15 | -21.92 | 0.1 | 54.31 | -31.15 | -34.19 | 122.24 | 3.37 | 69.82 |
| 23Q2 (18) | 0.86 | -3.37 | 40.98 | 1.00 | -20.63 | 11.11 | 106.01 | 3.75 | -29.34 | 91.13 | 26.41 | -9.84 | 78.88 | -9.38 | -0.57 | 118.26 | 35.59 | -31.16 |
| 23Q1 (17) | 0.89 | -12.75 | 493.33 | 1.26 | 26.0 | 106.56 | 102.18 | 14.62 | -83.12 | 72.09 | -21.08 | -51.53 | 87.04 | -31.4 | -69.05 | 87.22 | 62.66 | -81.56 |
| 22Q4 (16) | 1.02 | -6.42 | -5.56 | 1.00 | -21.88 | -42.2 | 89.15 | 6.87 | 5.9 | 91.35 | 28.52 | 73.77 | 126.88 | 53.76 | 50.67 | 53.62 | -25.51 | 2.06 |
| 22Q3 (15) | 1.09 | 78.69 | -11.38 | 1.28 | 42.22 | 40.66 | 83.42 | -44.4 | 12.91 | 71.08 | -29.68 | -29.05 | 82.52 | 4.02 | -30.54 | 71.98 | -58.1 | 30.26 |
| 22Q2 (14) | 0.61 | 306.67 | -53.44 | 0.90 | 47.54 | -7.22 | 150.03 | -75.22 | 116.56 | 101.08 | -32.03 | 8.29 | 79.33 | -71.79 | -20.42 | 171.78 | -63.68 | 172.93 |
| 22Q1 (13) | 0.15 | -86.11 | -79.73 | 0.61 | -64.74 | -25.61 | 605.45 | 619.23 | 389.53 | 148.72 | 182.9 | 34.38 | 281.23 | 233.96 | 104.23 | 472.94 | 800.15 | 389.33 |
| 21Q4 (12) | 1.08 | -12.2 | -1.82 | 1.73 | 90.11 | 3.59 | 84.18 | 13.94 | 1.46 | 52.57 | -47.52 | -3.36 | 84.21 | -29.12 | -18.7 | 52.54 | -4.92 | 55.49 |
| 21Q3 (11) | 1.23 | -6.11 | -23.13 | 0.91 | -6.19 | -63.75 | 73.88 | 6.64 | 30.21 | 100.18 | 7.33 | 176.66 | 118.80 | 19.18 | 83.28 | 55.26 | -12.2 | 96.51 |
| 21Q2 (10) | 1.31 | 77.03 | 33.67 | 0.97 | 18.29 | -28.68 | 69.28 | -43.98 | -25.47 | 93.34 | -15.66 | 39.92 | 99.68 | -27.61 | 25.78 | 62.94 | -34.88 | -21.73 |
| 21Q1 (9) | 0.74 | -32.73 | -29.52 | 0.82 | -50.9 | -32.79 | 123.68 | 49.07 | 43.28 | 110.67 | 103.44 | 48.49 | 137.70 | 32.94 | 96.57 | 96.65 | 186.03 | 6.45 |
| 20Q4 (8) | 1.10 | -31.25 | 48.65 | 1.67 | -33.47 | 85.56 | 82.97 | 46.23 | -32.5 | 54.40 | 50.23 | -46.24 | 103.58 | 59.8 | 0.85 | 33.79 | 20.16 | -72.17 |
| 20Q3 (7) | 1.60 | 63.27 | 60.0 | 2.51 | 84.56 | 87.31 | 56.74 | -38.96 | -37.59 | 36.21 | -45.72 | -46.64 | 64.82 | -18.21 | -12.32 | 28.12 | -65.03 | -66.86 |
| 20Q2 (6) | 0.98 | -6.67 | -15.52 | 1.36 | 11.48 | 11.48 | 92.95 | 7.68 | 18.65 | 66.71 | -10.49 | -10.77 | 79.25 | 13.13 | -6.43 | 80.41 | -11.43 | 17.58 |
| 20Q1 (5) | 1.05 | 41.89 | -66.56 | 1.22 | 35.56 | -22.78 | 86.32 | -29.78 | 198.17 | 74.53 | -26.35 | 29.64 | 70.05 | -31.8 | 35.13 | 90.79 | -25.21 | 162.32 |
| 19Q4 (4) | 0.74 | -26.0 | 0.0 | 0.90 | -32.84 | 0.0 | 122.92 | 35.2 | 0.0 | 101.19 | 49.12 | 0.0 | 102.71 | 38.93 | 0.0 | 121.40 | 43.09 | 0.0 |
| 19Q3 (3) | 1.00 | -13.79 | 0.0 | 1.34 | 9.84 | 0.0 | 90.92 | 16.06 | 0.0 | 67.86 | -9.23 | 0.0 | 73.93 | -12.72 | 0.0 | 84.84 | 24.05 | 0.0 |
| 19Q2 (2) | 1.16 | -63.06 | 0.0 | 1.22 | -22.78 | 0.0 | 78.34 | 170.6 | 0.0 | 74.76 | 30.04 | 0.0 | 84.70 | 63.39 | 0.0 | 68.39 | 97.6 | 0.0 |
| 19Q1 (1) | 3.14 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 28.95 | 0.0 | 0.0 | 57.49 | 0.0 | 0.0 | 51.84 | 0.0 | 0.0 | 34.61 | 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) | 2.63 | 130.7 | 3.33 | -19.57 | 138.54 | -56.77 | 109.47 | 24.24 | 136.51 | -34.77 | 111.50 | -44.07 |
| 2022 (9) | 1.14 | -62.62 | 4.14 | -55.96 | 320.50 | 167.66 | 88.11 | 126.91 | 209.26 | 134.81 | 199.34 | 187.07 |
| 2021 (8) | 3.05 | -36.33 | 9.40 | 65.78 | 119.74 | 57.08 | 38.83 | -39.66 | 89.12 | 14.73 | 69.44 | 10.4 |
| 2020 (7) | 4.79 | -36.97 | 5.67 | 65.31 | 76.23 | 58.81 | 64.35 | -39.58 | 77.68 | -7.68 | 62.90 | -10.62 |
| 2019 (6) | 7.60 | 1.88 | 3.43 | -7.8 | 48.00 | -1.88 | 106.51 | 8.65 | 84.14 | -15.48 | 70.37 | 48.46 |
| 2018 (5) | 7.46 | -24.42 | 3.72 | -15.65 | 48.92 | 32.29 | 98.03 | 18.57 | 99.55 | 7.08 | 47.40 | 77.59 |
| 2017 (4) | 9.87 | -73.23 | 4.41 | -18.63 | 36.98 | 273.54 | 82.68 | 22.69 | 92.97 | 78.21 | 26.69 | 6.25 |
| 2016 (3) | 36.87 | 67.59 | 5.42 | -6.55 | 9.90 | -40.33 | 67.39 | 7.05 | 52.17 | -13.68 | 25.12 | 31.52 |
| 2015 (2) | 22.00 | 77.13 | 5.80 | -8.23 | 16.59 | -43.53 | 62.95 | 9.06 | 60.44 | -17.35 | 19.10 | 36.82 |
| 2014 (1) | 12.42 | -5.05 | 6.32 | -2.02 | 29.38 | 5.23 | 57.72 | 1.98 | 73.13 | 21.6 | 13.96 | -42.72 |
