- 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) | 2.52 | -43.88 | -42.07 | 2.62 | 33.67 | -8.07 | 36.08 | 77.91 | 72.38 | 34.76 | -25.22 | 9.0 | 37.19 | -22.03 | -66.75 | 33.65 | 76.55 | 157.0 |
| 23Q3 (19) | 4.49 | 189.68 | 36.47 | 1.96 | 50.77 | -22.22 | 20.28 | -65.47 | -26.68 | 46.48 | -33.43 | 28.86 | 47.70 | -75.71 | -28.94 | 19.06 | 128.12 | 660.59 |
| 23Q2 (18) | 1.55 | -46.18 | -24.39 | 1.30 | -40.37 | -28.18 | 58.74 | 86.0 | 32.06 | 69.82 | 66.99 | 39.06 | 196.34 | -7.99 | 278.82 | -67.77 | 51.6 | -258.16 |
| 23Q1 (17) | 2.88 | -33.79 | 67.44 | 2.18 | -23.51 | 54.61 | 31.58 | 50.88 | -40.18 | 41.81 | 31.11 | -35.3 | 213.40 | 90.79 | 83.16 | -140.01 | -137.18 | -15831.46 |
| 22Q4 (16) | 4.35 | 32.22 | 105.19 | 2.85 | 13.1 | 28.38 | 20.93 | -24.33 | -51.18 | 31.89 | -11.59 | -22.07 | 111.85 | 66.62 | 8.98 | -59.03 | -1636.18 | -213.16 |
| 22Q3 (15) | 3.29 | 60.49 | 16.67 | 2.52 | 39.23 | -30.19 | 27.66 | -37.81 | -14.34 | 36.07 | -28.16 | 42.96 | 67.13 | 29.52 | 66.49 | -3.40 | -107.93 | -119.78 |
| 22Q2 (14) | 2.05 | 19.19 | 48.55 | 1.81 | 28.37 | 5.23 | 44.48 | -15.74 | -32.71 | 50.21 | -22.3 | -4.98 | 51.83 | -55.51 | 7.58 | 42.85 | 4714.61 | -39.45 |
| 22Q1 (13) | 1.72 | -18.87 | -30.92 | 1.41 | -36.49 | -41.25 | 52.79 | 23.14 | 44.71 | 64.62 | 57.92 | 70.14 | 116.51 | 13.52 | 267.66 | 0.89 | 104.72 | -97.92 |
| 21Q4 (12) | 2.12 | -24.82 | -3.64 | 2.22 | -38.5 | -7.88 | 42.87 | 32.77 | 3.65 | 40.92 | 62.19 | 8.25 | 102.63 | 154.54 | 20.09 | -18.85 | -209.66 | -199.21 |
| 21Q3 (11) | 2.82 | 104.35 | 154.05 | 3.61 | 109.88 | 99.45 | 32.29 | -51.15 | -60.52 | 25.23 | -52.25 | -49.95 | 40.32 | -16.31 | -81.35 | 17.19 | -75.71 | 120.46 |
| 21Q2 (10) | 1.38 | -44.58 | -22.91 | 1.72 | -28.33 | -51.55 | 66.10 | 81.2 | 29.66 | 52.84 | 39.13 | 105.84 | 48.18 | 52.04 | -56.49 | 70.77 | 65.47 | 307.54 |
| 21Q1 (9) | 2.49 | 13.18 | 20.87 | 2.40 | -0.41 | -49.47 | 36.48 | -11.8 | -17.43 | 37.98 | 0.48 | 98.12 | 31.69 | -62.92 | -51.4 | 42.77 | 778.89 | 2411.89 |
| 20Q4 (8) | 2.20 | 98.2 | 136.56 | 2.41 | 33.15 | 7.59 | 41.36 | -49.43 | -57.86 | 37.80 | -25.01 | -7.06 | 85.46 | -60.48 | -9.94 | -6.30 | 92.5 | -114.35 |
| 20Q3 (7) | 1.11 | -37.99 | 15.63 | 1.81 | -49.01 | -21.3 | 81.79 | 60.44 | -13.62 | 50.41 | 96.38 | 27.59 | 216.22 | 95.25 | 138.39 | -84.02 | -146.39 | -293.19 |
| 20Q2 (6) | 1.79 | -13.11 | 77.23 | 3.55 | -25.26 | 53.68 | 50.98 | 15.39 | -43.28 | 25.67 | 33.91 | -34.75 | 110.74 | 69.85 | 20.58 | -34.10 | -1743.24 | -191.2 |
| 20Q1 (5) | 2.06 | 121.51 | 145.24 | 4.75 | 112.05 | 69.04 | 44.18 | -54.98 | -58.99 | 19.17 | -52.86 | -40.82 | 65.20 | -31.29 | -17.41 | -1.85 | -104.21 | -103.02 |
| 19Q4 (4) | 0.93 | -3.12 | 0.0 | 2.24 | -2.61 | 0.0 | 98.14 | 3.64 | 0.0 | 40.67 | 2.94 | 0.0 | 94.89 | 4.62 | 0.0 | 43.91 | 0.97 | 0.0 |
| 19Q3 (3) | 0.96 | -4.95 | 0.0 | 2.30 | -0.43 | 0.0 | 94.69 | 5.35 | 0.0 | 39.51 | 0.43 | 0.0 | 90.70 | -1.24 | 0.0 | 43.49 | 16.31 | 0.0 |
| 19Q2 (2) | 1.01 | 20.24 | 0.0 | 2.31 | -17.79 | 0.0 | 89.88 | -16.58 | 0.0 | 39.34 | 21.46 | 0.0 | 91.84 | 16.34 | 0.0 | 37.39 | -38.9 | 0.0 |
| 19Q1 (1) | 0.84 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 107.74 | 0.0 | 0.0 | 32.39 | 0.0 | 0.0 | 78.94 | 0.0 | 0.0 | 61.19 | 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) | 7.75 | -45.88 | 7.64 | -12.39 | 47.08 | 84.77 | 47.77 | 14.15 | 114.90 | -21.2 | -20.05 | 0 |
| 2022 (9) | 14.32 | 47.17 | 8.72 | 14.44 | 25.48 | -32.09 | 41.85 | -12.61 | 145.81 | 77.84 | -78.48 | 0 |
| 2021 (8) | 9.73 | 29.56 | 7.62 | -31.1 | 37.52 | -22.8 | 47.89 | 45.17 | 81.99 | 54.87 | 3.42 | -88.06 |
| 2020 (7) | 7.51 | 177.12 | 11.06 | 29.05 | 48.60 | -63.85 | 32.99 | -22.52 | 52.94 | -53.98 | 28.65 | -53.79 |
| 2019 (6) | 2.71 | -4.91 | 8.57 | -2.72 | 134.45 | 5.13 | 42.58 | 2.75 | 115.03 | 25.74 | 62.00 | -20.36 |
| 2018 (5) | 2.85 | -43.68 | 8.81 | -12.08 | 127.89 | 77.38 | 41.44 | 13.72 | 91.48 | 28.61 | 77.85 | 108.1 |
| 2017 (4) | 5.06 | -0.39 | 10.02 | -20.35 | 72.10 | 0.38 | 36.44 | 25.57 | 71.13 | 36.5 | 37.41 | -23.26 |
| 2016 (3) | 5.08 | -18.59 | 12.58 | -24.35 | 71.83 | 22.77 | 29.02 | 32.21 | 52.11 | -4.0 | 48.75 | 86.21 |
| 2015 (2) | 6.24 | 0.0 | 16.63 | -25.92 | 58.51 | 0.02 | 21.95 | 34.99 | 54.28 | 15.2 | 26.18 | -5.28 |
| 2014 (1) | 6.24 | 23.81 | 22.45 | 57.99 | 58.50 | -19.18 | 16.26 | -36.68 | 47.12 | -16.81 | 27.64 | -33.29 |
