- 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) | 4.25 | -25.04 | -57.33 | 0.40 | 0.0 | 33.33 | 21.40 | 33.25 | 134.14 | 226.00 | -1.73 | -24.38 | 59.72 | -11.32 | -31.43 | 187.68 | 5.03 | -15.04 |
| 23Q3 (19) | 5.67 | -0.7 | -9.57 | 0.40 | 11.11 | 8.11 | 16.06 | 0.75 | 10.68 | 229.98 | -8.69 | -7.43 | 67.34 | -3.07 | 42.19 | 178.70 | -9.9 | -17.11 |
| 23Q2 (18) | 5.71 | -45.25 | 77.88 | 0.36 | -2.7 | 9.09 | 15.94 | 82.8 | -43.73 | 251.86 | 1.69 | -8.53 | 69.47 | -17.25 | 70.1 | 198.33 | 15.01 | -24.55 |
| 23Q1 (17) | 10.43 | 4.72 | 539.88 | 0.37 | 23.33 | 23.33 | 8.72 | -4.6 | -84.37 | 247.68 | -17.13 | -17.9 | 83.95 | -3.61 | 121.1 | 172.45 | -21.94 | -46.03 |
| 22Q4 (16) | 9.96 | 58.85 | 886.14 | 0.30 | -18.92 | 42.86 | 9.14 | -37.01 | -89.88 | 298.86 | 20.29 | -29.97 | 87.09 | 83.89 | 79.86 | 220.91 | 2.47 | -52.86 |
| 22Q3 (15) | 6.27 | 95.33 | 128.0 | 0.37 | 12.12 | 94.74 | 14.51 | -48.78 | -56.19 | 248.45 | -9.77 | -47.03 | 47.36 | 15.96 | -24.71 | 215.59 | -17.98 | -50.92 |
| 22Q2 (14) | 3.21 | 96.93 | -5.03 | 0.33 | 10.0 | 175.0 | 28.33 | -49.22 | 5.2 | 275.36 | -8.72 | -64.08 | 40.84 | 7.56 | -61.37 | 262.86 | -17.73 | -61.78 |
| 22Q1 (13) | 1.63 | 61.39 | -22.01 | 0.30 | 42.86 | 0.0 | 55.79 | -38.2 | 28.37 | 301.67 | -29.31 | -1.52 | 37.97 | -21.58 | -10.32 | 319.50 | -31.82 | 3.92 |
| 21Q4 (12) | 1.01 | -63.27 | -39.52 | 0.21 | 10.53 | -19.23 | 90.28 | 172.58 | 65.35 | 426.77 | -9.01 | 21.16 | 48.42 | -23.02 | -23.69 | 468.64 | 6.69 | 36.47 |
| 21Q3 (11) | 2.75 | -18.64 | 26.73 | 0.19 | 58.33 | -45.71 | 33.12 | 22.99 | -20.95 | 469.04 | -38.82 | 78.4 | 62.90 | -40.51 | -5.74 | 439.27 | -36.14 | 84.51 |
| 21Q2 (10) | 3.38 | 61.72 | 158.02 | 0.12 | -60.0 | -45.45 | 26.93 | -38.03 | -61.1 | 766.64 | 150.27 | 84.64 | 105.73 | 149.72 | 4.71 | 687.84 | 123.72 | 79.38 |
| 21Q1 (9) | 2.09 | 25.15 | 99.05 | 0.30 | 15.38 | 87.5 | 43.46 | -20.4 | -49.92 | 306.33 | -13.04 | -46.29 | 42.34 | -33.27 | -41.28 | 307.45 | -10.47 | -47.45 |
| 20Q4 (8) | 1.67 | -23.04 | 15.97 | 0.26 | -25.71 | -38.1 | 54.60 | 30.31 | -13.78 | 352.25 | 33.98 | 60.86 | 63.45 | -4.92 | 170.0 | 343.40 | 44.24 | 32.68 |
| 20Q3 (7) | 2.17 | 65.65 | 17.93 | 0.35 | 59.09 | 2.94 | 41.90 | -39.47 | -15.34 | 262.91 | -36.68 | -1.28 | 66.73 | -33.91 | 52.56 | 238.08 | -37.91 | -12.49 |
| 20Q2 (6) | 1.31 | 24.76 | -68.43 | 0.22 | 37.5 | -31.25 | 69.22 | -20.24 | 215.35 | 415.20 | -27.2 | 46.74 | 100.97 | 40.02 | 124.63 | 383.45 | -34.45 | 47.51 |
| 20Q1 (5) | 1.05 | -27.08 | -96.46 | 0.16 | -61.9 | -42.86 | 86.78 | 37.03 | 2726.71 | 570.34 | 160.45 | 75.19 | 72.11 | 206.85 | 74.9 | 585.01 | 126.04 | 103.56 |
| 19Q4 (4) | 1.44 | -21.74 | 0.0 | 0.42 | 23.53 | 0.0 | 63.33 | 27.97 | 0.0 | 218.98 | -17.77 | 0.0 | 23.50 | -46.27 | 0.0 | 258.81 | -4.87 | 0.0 |
| 19Q3 (3) | 1.84 | -55.66 | 0.0 | 0.34 | 6.25 | 0.0 | 49.49 | 125.47 | 0.0 | 266.31 | -5.88 | 0.0 | 43.74 | -2.69 | 0.0 | 272.06 | 4.66 | 0.0 |
| 19Q2 (2) | 4.15 | -86.0 | 0.0 | 0.32 | 14.29 | 0.0 | 21.95 | 614.98 | 0.0 | 282.94 | -13.09 | 0.0 | 44.95 | 9.02 | 0.0 | 259.95 | -9.55 | 0.0 |
| 19Q1 (1) | 29.65 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 3.07 | 0.0 | 0.0 | 325.55 | 0.0 | 0.0 | 41.23 | 0.0 | 0.0 | 287.39 | 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) | 23.36 | 5.61 | 1.55 | 35.96 | 15.62 | -5.33 | 235.44 | -26.74 | 64.34 | -23.87 | 186.73 | -26.3 |
| 2022 (9) | 22.12 | 403.87 | 1.14 | 40.74 | 16.50 | -80.14 | 321.38 | -28.49 | 84.51 | 17.62 | 253.37 | -44.99 |
| 2021 (8) | 4.39 | -23.12 | 0.81 | -24.3 | 83.07 | 29.88 | 449.40 | 31.53 | 71.85 | 46.96 | 460.62 | 29.12 |
| 2020 (7) | 5.71 | -37.18 | 1.07 | -22.46 | 63.96 | 59.26 | 341.67 | 29.25 | 48.89 | 61.89 | 356.74 | 30.05 |
| 2019 (6) | 9.09 | 1718.0 | 1.38 | 48.39 | 40.16 | -94.52 | 264.35 | -32.62 | 30.20 | -62.55 | 274.31 | -73.73 |
| 2018 (5) | 0.50 | -70.41 | 0.93 | -24.39 | 732.49 | 239.93 | 392.30 | 31.73 | 80.65 | -40.24 | 1044.14 | 175.99 |
| 2017 (4) | 1.69 | 46.96 | 1.23 | 5.13 | 215.48 | -32.37 | 297.80 | -4.18 | 134.95 | -73.6 | 378.33 | 219.83 |
| 2016 (3) | 1.15 | -29.01 | 1.17 | 19.39 | 318.60 | 41.24 | 310.79 | -16.42 | 511.10 | -14.31 | 118.29 | 11848.48 |
| 2015 (2) | 1.62 | -68.54 | 0.98 | -27.94 | 225.57 | 218.42 | 371.86 | 38.49 | 596.43 | 212.17 | 0.99 | -99.33 |
| 2014 (1) | 5.15 | -11.21 | 1.36 | 32.04 | 70.84 | 12.55 | 268.52 | -23.98 | 191.06 | -1.18 | 148.30 | -33.45 |
