- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q2 (20) | 0.96 | 54.84 | 81.13 | 1.05 | 250.0 | 52.17 | 95.17 | -34.9 | -44.47 | 86.50 | -71.72 | -34.22 | 15.42 | -60.44 | -78.67 | 166.25 | -59.76 | -27.91 |
| 23Q1 (19) | 0.62 | 148.0 | 55.0 | 0.30 | 114.29 | -67.74 | 146.19 | -59.46 | -35.76 | 305.92 | -52.11 | 211.65 | 38.98 | -67.84 | -47.93 | 413.13 | -52.96 | 64.69 |
| 22Q4 (18) | 0.25 | -40.48 | -69.14 | 0.14 | -44.0 | -93.97 | 360.59 | 66.74 | 222.24 | 638.80 | 76.96 | 1528.76 | 121.22 | -0.06 | 206.27 | 878.17 | 92.61 | 687.31 |
| 22Q3 (17) | 0.42 | -20.75 | -61.11 | 0.25 | -63.77 | -88.84 | 216.26 | 26.17 | 156.02 | 360.98 | 174.53 | 786.71 | 121.29 | 67.78 | 165.11 | 455.94 | 97.72 | 474.01 |
| 22Q2 (16) | 0.53 | 32.5 | -54.7 | 0.69 | -25.81 | -68.06 | 171.40 | -24.68 | 120.56 | 131.49 | 33.95 | 212.03 | 72.29 | -3.43 | 50.04 | 230.60 | -8.08 | 221.75 |
| 22Q1 (15) | 0.40 | -50.62 | -56.99 | 0.93 | -59.91 | -59.21 | 227.56 | 103.36 | 131.66 | 98.16 | 150.28 | 145.58 | 74.86 | 89.14 | 143.84 | 250.86 | 124.91 | 133.34 |
| 21Q4 (14) | 0.81 | -25.0 | -12.9 | 2.32 | 3.57 | 136.73 | 111.90 | 32.47 | 14.08 | 39.22 | -3.66 | -57.92 | 39.58 | -13.49 | -34.12 | 111.54 | 40.43 | -15.0 |
| 21Q3 (13) | 1.08 | -7.69 | -54.43 | 2.24 | 3.7 | 2.75 | 84.47 | 8.7 | 119.75 | 40.71 | -3.39 | -2.42 | 45.75 | -5.04 | 188.64 | 79.43 | 10.83 | 23.51 |
| 21Q2 (12) | 1.17 | 25.81 | 91.8 | 2.16 | -5.26 | 500.0 | 77.71 | -20.89 | -48.13 | 42.14 | 5.43 | -83.52 | 48.18 | 56.94 | 21.3 | 71.67 | -33.34 | -80.41 |
| 21Q1 (11) | 0.93 | 0.0 | 45.31 | 2.28 | 132.65 | 245.45 | 98.23 | 0.14 | -31.44 | 39.97 | -57.12 | -71.09 | 30.70 | -48.9 | -27.56 | 107.51 | -18.07 | -55.04 |
| 20Q4 (10) | 0.93 | -60.76 | -19.13 | 0.98 | -55.05 | 7.69 | 98.09 | 155.18 | 24.13 | 93.21 | 123.42 | -6.41 | 60.08 | 279.05 | 75.31 | 131.22 | 104.04 | -9.09 |
| 20Q3 (9) | 2.37 | 288.52 | 42.77 | 2.18 | 505.56 | 142.22 | 38.44 | -74.34 | -29.67 | 41.72 | -83.69 | -58.83 | 15.85 | -60.1 | -47.2 | 64.31 | -82.42 | -48.95 |
| 20Q2 (8) | 0.61 | -4.69 | -41.35 | 0.36 | -45.45 | -40.98 | 149.81 | 4.56 | 71.45 | 255.73 | 84.96 | 72.02 | 39.72 | -6.28 | 19.71 | 365.83 | 52.98 | 80.33 |
| 20Q1 (7) | 0.64 | -44.35 | -13.51 | 0.66 | -27.47 | 37.5 | 143.27 | 81.31 | 17.18 | 138.26 | 38.83 | -27.59 | 42.38 | 23.67 | 2.86 | 239.14 | 65.68 | -12.08 |
| 19Q4 (6) | 1.15 | -30.72 | 18.56 | 0.91 | 1.11 | 62.5 | 79.02 | 44.57 | -15.98 | 99.59 | -1.73 | -39.04 | 34.27 | 14.16 | -6.98 | 144.34 | 14.57 | -34.56 |
| 19Q3 (5) | 1.66 | 59.62 | 2.47 | 0.90 | 47.54 | 100.0 | 54.66 | -37.45 | -2.72 | 101.34 | -31.83 | -49.87 | 30.02 | -9.52 | -6.94 | 125.98 | -37.9 | -44.28 |
| 19Q2 (4) | 1.04 | 40.54 | 0.0 | 0.61 | 27.08 | 0.0 | 87.38 | -28.53 | 0.0 | 148.66 | -22.15 | 0.0 | 33.18 | -19.47 | 0.0 | 202.87 | -25.42 | 0.0 |
| 19Q1 (3) | 0.74 | -23.71 | 0.0 | 0.48 | -14.29 | 0.0 | 122.26 | 29.99 | 0.0 | 190.95 | 16.88 | 0.0 | 41.20 | 11.83 | 0.0 | 272.01 | 23.32 | 0.0 |
| 18Q4 (2) | 0.97 | -40.12 | 0.0 | 0.56 | 24.44 | 0.0 | 94.05 | 67.38 | 0.0 | 163.37 | -19.18 | 0.0 | 36.84 | 14.2 | 0.0 | 220.58 | -2.43 | 0.0 |
| 18Q3 (1) | 1.62 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 56.19 | 0.0 | 0.0 | 202.15 | 0.0 | 0.0 | 32.26 | 0.0 | 0.0 | 226.08 | 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 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 0.93 | -72.32 | 1.90 | -76.34 | 391.78 | 260.56 | 192.59 | 323.46 | 98.14 | 178.1 | 486.23 | 309.11 |
| 2021 (9) | 3.36 | 34.4 | 8.03 | 178.82 | 108.66 | -25.6 | 45.48 | -64.17 | 35.29 | -38.38 | 118.85 | -44.9 |
| 2020 (8) | 2.50 | -30.17 | 2.88 | -1.37 | 146.04 | 43.12 | 126.93 | 1.57 | 57.27 | 38.57 | 215.70 | 16.17 |
| 2019 (7) | 3.58 | -20.44 | 2.92 | 61.33 | 102.04 | 25.82 | 124.97 | -38.03 | 41.33 | -20.79 | 185.68 | -19.48 |
| 2018 (6) | 4.50 | -7.79 | 1.81 | -29.57 | 81.10 | 8.54 | 201.67 | 41.72 | 52.18 | -2.32 | 230.59 | 40.95 |
| 2017 (5) | 4.88 | -24.22 | 2.57 | -58.14 | 74.72 | 31.87 | 142.30 | 139.2 | 53.42 | 54.13 | 163.60 | 100.79 |
| 2016 (4) | 6.44 | 61.4 | 6.14 | 53.5 | 56.66 | -38.13 | 59.49 | -34.78 | 34.66 | -23.52 | 81.48 | -40.73 |
| 2015 (3) | 3.99 | 238.14 | 4.00 | -15.79 | 91.58 | -70.52 | 91.22 | 18.7 | 45.32 | 305.73 | 137.48 | -63.47 |
| 2014 (2) | 1.18 | -48.7 | 4.75 | -37.0 | 310.63 | 95.91 | 76.85 | 58.72 | 11.17 | -82.83 | 376.32 | 165.11 |
| 2013 (1) | 2.30 | 71.64 | 7.54 | 112.99 | 158.56 | -41.7 | 48.42 | -52.98 | 65.04 | -61.12 | 141.95 | -31.64 |
