- 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) | 10.75 | 135.75 | 111.61 | 17.21 | 106.85 | 212.34 | 8.46 | -57.62 | -52.74 | 5.29 | -51.6 | -67.96 | 10.90 | -41.33 | 48.91 | 2.85 | -76.85 | -89.48 |
| 23Q3 (19) | 4.56 | -21.11 | -36.67 | 8.32 | 121.87 | 208.15 | 19.96 | 26.89 | 58.04 | 10.93 | -55.0 | -67.56 | 18.58 | 35.62 | -0.43 | 12.31 | -53.23 | -55.5 |
| 23Q2 (18) | 5.78 | -0.34 | -5.86 | 3.75 | 74.42 | 121.89 | 15.73 | 0.25 | 6.14 | 24.29 | -42.54 | -54.79 | 13.70 | -14.0 | -44.49 | 26.32 | -37.36 | -40.0 |
| 23Q1 (17) | 5.80 | 14.17 | -15.7 | 2.15 | -60.98 | 31.1 | 15.69 | -12.35 | 18.68 | 42.27 | 156.03 | -23.78 | 15.93 | 117.62 | -52.77 | 42.02 | 55.06 | 20.23 |
| 22Q4 (16) | 5.08 | -29.44 | -11.81 | 5.51 | 104.07 | 391.96 | 17.90 | 41.73 | 13.29 | 16.51 | -50.99 | -79.61 | 7.32 | -60.77 | -83.02 | 27.10 | -2.02 | -49.5 |
| 22Q3 (15) | 7.20 | 17.26 | 114.29 | 2.70 | 59.76 | 70.89 | 12.63 | -14.78 | -53.36 | 33.69 | -37.3 | -41.36 | 18.66 | -24.39 | 21.17 | 27.66 | -36.95 | -59.99 |
| 22Q2 (14) | 6.14 | -10.76 | 111.72 | 1.69 | 3.05 | 18.18 | 14.82 | 12.1 | -52.74 | 53.73 | -3.12 | -15.43 | 24.68 | -26.83 | 31.63 | 43.87 | 25.52 | -42.38 |
| 22Q1 (13) | 6.88 | 19.44 | 61.88 | 1.64 | 46.43 | -61.68 | 13.22 | -16.33 | -38.31 | 55.46 | -31.5 | 160.87 | 33.73 | -21.74 | 108.85 | 34.95 | -34.87 | 31.64 |
| 21Q4 (12) | 5.76 | 71.43 | -5.42 | 1.12 | -29.11 | -93.38 | 15.80 | -41.65 | 5.76 | 80.96 | 40.92 | 1404.83 | 43.10 | 179.87 | 199.1 | 53.66 | -22.38 | 807.95 |
| 21Q3 (11) | 3.36 | 15.86 | -33.2 | 1.58 | 10.49 | -90.54 | 27.08 | -13.65 | 49.53 | 57.45 | -9.57 | 954.13 | 15.40 | -17.87 | 36.04 | 69.13 | -9.21 | 464.79 |
| 21Q2 (10) | 2.90 | -31.76 | 1.4 | 1.43 | -66.59 | -56.13 | 31.36 | 46.34 | -1.45 | 63.53 | 198.82 | 127.71 | 18.75 | 16.1 | -63.31 | 76.14 | 186.78 | 784.32 |
| 21Q1 (9) | 4.25 | -30.21 | 29.57 | 4.28 | -74.7 | -57.79 | 21.43 | 43.44 | -22.77 | 21.26 | 295.17 | 137.01 | 16.15 | 12.07 | -17.52 | 26.55 | 349.24 | 54.9 |
| 20Q4 (8) | 6.09 | 21.07 | 83.43 | 16.92 | 1.26 | 106.85 | 14.94 | -17.5 | -45.55 | 5.38 | -1.28 | -51.66 | 14.41 | 27.3 | -54.11 | 5.91 | -51.72 | -17.46 |
| 20Q3 (7) | 5.03 | 75.87 | 74.05 | 16.71 | 412.58 | 79.29 | 18.11 | -43.09 | -42.43 | 5.45 | -80.47 | -44.16 | 11.32 | -77.85 | -61.13 | 12.24 | 42.16 | 1.07 |
| 20Q2 (6) | 2.86 | -12.8 | -56.27 | 3.26 | -67.85 | -56.48 | 31.82 | 14.67 | 128.59 | 27.90 | 211.04 | 129.63 | 51.11 | 161.03 | 76.91 | 8.61 | -49.77 | 405.32 |
| 20Q1 (5) | 3.28 | -1.2 | -29.61 | 10.14 | 23.96 | 139.15 | 27.75 | 1.13 | 42.02 | 8.97 | -19.41 | -58.22 | 19.58 | -37.64 | -73.98 | 17.14 | 139.39 | 150.04 |
| 19Q4 (4) | 3.32 | 14.88 | 0.0 | 8.18 | -12.23 | 0.0 | 27.44 | -12.78 | 0.0 | 11.13 | 14.04 | 0.0 | 31.40 | 7.83 | 0.0 | 7.16 | -40.88 | 0.0 |
| 19Q3 (3) | 2.89 | -55.81 | 0.0 | 9.32 | 24.43 | 0.0 | 31.46 | 126.01 | 0.0 | 9.76 | -19.67 | 0.0 | 29.12 | 0.8 | 0.0 | 12.11 | 529.43 | 0.0 |
| 19Q2 (2) | 6.54 | 40.34 | 0.0 | 7.49 | 76.65 | 0.0 | 13.92 | -28.76 | 0.0 | 12.15 | -43.41 | 0.0 | 28.89 | -61.61 | 0.0 | -2.82 | 91.77 | 0.0 |
| 19Q1 (1) | 4.66 | 0.0 | 0.0 | 4.24 | 0.0 | 0.0 | 19.54 | 0.0 | 0.0 | 21.47 | 0.0 | 0.0 | 75.26 | 0.0 | 0.0 | -34.25 | 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) | 29.13 | 4.33 | 22.07 | 58.44 | 12.53 | -4.13 | 16.54 | -36.87 | 12.96 | -33.4 | 16.11 | -18.68 |
| 2022 (9) | 27.92 | -11.56 | 13.93 | -36.68 | 13.07 | 13.06 | 26.20 | 57.93 | 19.46 | -16.84 | 19.81 | 317.05 |
| 2021 (8) | 31.57 | 49.13 | 22.00 | -62.04 | 11.56 | -32.95 | 16.59 | 163.33 | 23.40 | 23.74 | 4.75 | 2.81 |
| 2020 (7) | 21.17 | 30.52 | 57.96 | 206.02 | 17.24 | -23.41 | 6.30 | -67.31 | 18.91 | -72.87 | 4.62 | 0 |
| 2019 (6) | 16.22 | 187.59 | 18.94 | -29.93 | 22.51 | -65.2 | 19.27 | 42.74 | 69.71 | 11.84 | -27.93 | 0 |
| 2018 (5) | 5.64 | 93.15 | 27.03 | 52.11 | 64.68 | -48.29 | 13.50 | -34.27 | 62.33 | 7.43 | 15.86 | -81.89 |
| 2017 (4) | 2.92 | -21.93 | 17.77 | 40.03 | 125.09 | 28.07 | 20.54 | -28.58 | 58.02 | -8.8 | 87.60 | 39.47 |
| 2016 (3) | 3.74 | -26.95 | 12.69 | -35.75 | 97.67 | 36.87 | 28.76 | 55.63 | 63.62 | 36.58 | 62.81 | 45.23 |
| 2015 (2) | 5.12 | 8.02 | 19.75 | 54.54 | 71.36 | -7.29 | 18.48 | -35.27 | 46.58 | -9.38 | 43.25 | -20.08 |
| 2014 (1) | 4.74 | -1.66 | 12.78 | 9.42 | 76.97 | 1.58 | 28.55 | -8.67 | 51.40 | -9.04 | 54.12 | 7.13 |
