- 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) | 1.05 | 45.83 | 59.09 | 1.70 | 66.67 | 104.82 | 86.42 | -31.68 | -37.32 | 53.44 | -40.11 | -51.36 | 134.85 | -33.8 | 30.11 | 5.02 | -58.31 | -96.52 |
| 23Q1 (19) | 0.72 | -37.39 | 41.18 | 1.02 | -30.61 | 45.71 | 126.50 | 59.2 | -29.02 | 89.23 | 44.62 | -31.4 | 203.69 | 103.79 | -6.97 | 12.04 | -70.78 | -86.52 |
| 22Q4 (18) | 1.15 | 27.78 | 9.52 | 1.47 | 50.0 | 16.67 | 79.46 | -21.58 | -8.27 | 61.70 | -33.35 | -14.81 | 99.95 | 10.8 | -36.01 | 41.21 | -60.26 | 1340.91 |
| 22Q3 (17) | 0.90 | 36.36 | -6.25 | 0.98 | 18.07 | -12.5 | 101.33 | -26.51 | 7.16 | 92.57 | -15.74 | 14.17 | 90.21 | -12.96 | -50.55 | 103.69 | -28.04 | 1631.61 |
| 22Q2 (16) | 0.66 | 29.41 | -56.29 | 0.83 | 18.57 | -49.39 | 137.88 | -22.63 | 128.39 | 109.86 | -15.54 | 97.55 | 103.64 | -52.67 | -20.58 | 144.09 | 61.32 | 1093.04 |
| 22Q1 (15) | 0.51 | -51.43 | -50.49 | 0.70 | -44.44 | -40.17 | 178.21 | 105.74 | 101.41 | 130.07 | 79.58 | 66.56 | 218.96 | 40.19 | 20.0 | 89.32 | 3023.08 | 662.11 |
| 21Q4 (14) | 1.05 | 9.38 | -30.92 | 1.26 | 12.5 | -25.44 | 86.62 | -8.4 | 44.63 | 72.43 | -10.67 | 34.5 | 156.19 | -14.37 | 11.07 | 2.86 | 142.25 | 110.64 |
| 21Q3 (13) | 0.96 | -36.42 | -38.85 | 1.12 | -31.71 | -38.8 | 94.56 | 56.63 | 63.6 | 81.08 | 45.8 | 63.17 | 182.41 | 39.79 | 27.5 | -6.77 | 53.34 | 80.97 |
| 21Q2 (12) | 1.51 | 46.6 | 23.77 | 1.64 | 40.17 | 14.69 | 60.37 | -31.77 | -18.81 | 55.61 | -28.79 | -12.51 | 130.49 | -28.48 | -26.18 | -14.51 | 8.68 | 62.65 |
| 21Q1 (11) | 1.03 | -32.24 | 123.91 | 1.17 | -30.77 | 40.96 | 88.48 | 47.74 | -55.08 | 78.09 | 45.01 | -29.02 | 182.46 | 29.75 | -39.83 | -15.89 | 40.89 | -523.73 |
| 20Q4 (10) | 1.52 | -3.18 | 78.82 | 1.69 | -7.65 | -17.16 | 59.89 | 3.62 | -43.85 | 53.85 | 8.37 | 20.58 | 140.62 | -1.71 | 16.5 | -26.88 | 24.43 | -187.76 |
| 20Q3 (9) | 1.57 | 28.69 | 86.9 | 1.83 | 27.97 | -7.58 | 57.80 | -22.27 | -46.74 | 49.69 | -21.82 | 8.05 | 143.07 | -19.06 | 42.66 | -35.57 | 8.44 | -165.59 |
| 20Q2 (8) | 1.22 | 165.22 | 84.85 | 1.43 | 72.29 | 1.42 | 74.36 | -62.25 | -45.98 | 63.56 | -42.23 | -1.37 | 176.77 | -41.7 | 74.3 | -38.85 | -1136.0 | -138.59 |
| 20Q1 (7) | 0.46 | -45.88 | 4.55 | 0.83 | -59.31 | -29.06 | 196.96 | 84.66 | -3.75 | 110.02 | 146.35 | 41.65 | 303.22 | 151.22 | 177.7 | 3.75 | -87.76 | -97.83 |
| 19Q4 (6) | 0.85 | 1.19 | 66.67 | 2.04 | 3.03 | 51.11 | 106.66 | -1.72 | -39.97 | 44.66 | -2.89 | -33.58 | 120.70 | 20.35 | 27.25 | 30.63 | -43.52 | -79.59 |
| 19Q3 (5) | 0.84 | 27.27 | 40.0 | 1.98 | 40.43 | 65.0 | 108.53 | -21.16 | -27.88 | 45.99 | -28.63 | -39.58 | 100.29 | -1.11 | -10.57 | 54.23 | -46.13 | -52.63 |
| 19Q2 (4) | 0.66 | 50.0 | 0.0 | 1.41 | 20.51 | 0.0 | 137.65 | -32.74 | 0.0 | 64.44 | -17.03 | 0.0 | 101.42 | -7.12 | 0.0 | 100.67 | -41.85 | 0.0 |
| 19Q1 (3) | 0.44 | -13.73 | 0.0 | 1.17 | -13.33 | 0.0 | 204.64 | 15.17 | 0.0 | 77.67 | 15.51 | 0.0 | 109.19 | 15.12 | 0.0 | 173.12 | 15.35 | 0.0 |
| 18Q4 (2) | 0.51 | -15.0 | 0.0 | 1.35 | 12.5 | 0.0 | 177.69 | 18.07 | 0.0 | 67.24 | -11.67 | 0.0 | 94.85 | -15.42 | 0.0 | 150.08 | 31.11 | 0.0 |
| 18Q3 (1) | 0.60 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 150.49 | 0.0 | 0.0 | 76.12 | 0.0 | 0.0 | 112.14 | 0.0 | 0.0 | 114.47 | 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) | 2.61 | -35.4 | 3.87 | -27.93 | 139.97 | 54.9 | 94.34 | 38.86 | 210.48 | 33.02 | 23.83 | 33942.86 |
| 2021 (9) | 4.04 | 11.6 | 5.37 | 0.75 | 90.36 | -10.44 | 67.94 | -0.83 | 158.23 | -13.84 | 0.07 | 0 |
| 2020 (8) | 3.62 | 47.15 | 5.33 | -10.87 | 100.89 | -32.02 | 68.51 | 12.26 | 183.64 | 50.41 | -14.24 | 0 |
| 2019 (7) | 2.46 | -15.75 | 5.98 | -11.14 | 148.41 | 18.59 | 61.03 | 12.54 | 122.09 | 25.58 | 87.35 | 6.33 |
| 2018 (6) | 2.92 | -33.18 | 6.73 | -13.05 | 125.15 | 49.68 | 54.23 | 15.04 | 97.22 | 12.73 | 82.15 | 84.57 |
| 2017 (5) | 4.37 | -36.3 | 7.74 | 20.94 | 83.61 | 57.25 | 47.14 | -17.34 | 86.24 | 0.76 | 44.51 | 80.86 |
| 2016 (4) | 6.86 | -55.08 | 6.40 | -3.9 | 53.17 | 122.38 | 57.03 | 4.01 | 85.59 | -1.78 | 24.61 | 0 |
| 2015 (3) | 15.27 | 1.46 | 6.66 | 12.5 | 23.91 | -1.4 | 54.83 | -11.0 | 87.14 | -1.74 | -8.39 | 0 |
| 2014 (2) | 15.05 | 26.26 | 5.92 | -1.66 | 24.25 | -20.78 | 61.61 | 1.58 | 88.68 | -11.7 | -2.82 | 0 |
| 2013 (1) | 11.92 | 0 | 6.02 | 0 | 30.61 | 0 | 60.65 | 0 | 100.43 | 0 | -9.18 | 0 |
