- 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) | 1.27 | -9.29 | 45.98 | 0.40 | 42.86 | 42.86 | 71.78 | 10.18 | -31.36 | 226.69 | -30.4 | -31.05 | 27.78 | -14.47 | -45.92 | 270.69 | -24.47 | -29.13 |
| 23Q3 (19) | 1.40 | 21.74 | 55.56 | 0.28 | 47.37 | -9.68 | 65.15 | -17.33 | -35.81 | 325.72 | -30.35 | 10.18 | 32.48 | -32.28 | -44.32 | 358.39 | -28.11 | 5.79 |
| 23Q2 (18) | 1.15 | 30.68 | -0.86 | 0.19 | -5.0 | -60.42 | 78.81 | -23.9 | 0.84 | 467.68 | 3.88 | 147.12 | 47.96 | -0.99 | 13.78 | 498.53 | -1.34 | 121.32 |
| 23Q1 (17) | 0.88 | 1.15 | 23.94 | 0.20 | -28.57 | -45.95 | 103.56 | -0.98 | -19.35 | 450.20 | 36.93 | 84.38 | 48.44 | -5.7 | -39.6 | 505.31 | 32.29 | 72.82 |
| 22Q4 (16) | 0.87 | -3.33 | -48.52 | 0.28 | -9.68 | -66.27 | 104.58 | 3.04 | 93.92 | 328.77 | 11.21 | 199.89 | 51.37 | -11.93 | 6.75 | 381.97 | 12.75 | 230.88 |
| 22Q3 (15) | 0.90 | -22.41 | -35.71 | 0.31 | -35.42 | -31.11 | 101.49 | 29.87 | 55.76 | 295.62 | 56.21 | 44.65 | 58.33 | 38.39 | -34.91 | 338.77 | 50.4 | 88.29 |
| 22Q2 (14) | 1.16 | 63.38 | 8.41 | 0.48 | 29.73 | -12.73 | 78.15 | -39.14 | -8.4 | 189.25 | -22.49 | 13.71 | 42.15 | -47.44 | -36.23 | 225.25 | -22.96 | 21.33 |
| 22Q1 (13) | 0.71 | -57.99 | -8.97 | 0.37 | -55.42 | -39.34 | 128.41 | 138.1 | 9.95 | 244.17 | 122.72 | 64.7 | 80.20 | 66.67 | -1.92 | 292.39 | 153.28 | 59.54 |
| 21Q4 (12) | 1.69 | 20.71 | 2.42 | 0.83 | 84.44 | -31.4 | 53.93 | -17.23 | -2.11 | 109.63 | -46.36 | 45.9 | 48.12 | -46.3 | 13.79 | 115.44 | -35.84 | 31.27 |
| 21Q3 (11) | 1.40 | 30.84 | -36.07 | 0.45 | -18.18 | -48.28 | 65.16 | -23.63 | 56.67 | 204.37 | 22.8 | 95.27 | 89.61 | 35.57 | 80.08 | 179.92 | -3.09 | 86.46 |
| 21Q2 (10) | 1.07 | 37.18 | -50.46 | 0.55 | -9.84 | -11.29 | 85.32 | -26.95 | 102.9 | 166.43 | 12.26 | 13.9 | 66.10 | -19.16 | -6.94 | 185.65 | 1.3 | 58.49 |
| 21Q1 (9) | 0.78 | -52.73 | 25.81 | 0.61 | -49.59 | 15.09 | 116.79 | 112.0 | -20.86 | 148.25 | 97.3 | -13.31 | 81.77 | 93.36 | -21.15 | 183.27 | 108.4 | -14.72 |
| 20Q4 (8) | 1.65 | -24.66 | -7.3 | 1.21 | 39.08 | -27.11 | 55.09 | 32.46 | 7.89 | 75.14 | -28.21 | 36.84 | 42.29 | -15.01 | 33.7 | 87.94 | -8.86 | 18.31 |
| 20Q3 (7) | 2.19 | 1.39 | 35.19 | 0.87 | 40.32 | -3.33 | 41.59 | -1.09 | -25.98 | 104.66 | -28.37 | 3.46 | 49.76 | -29.95 | 28.65 | 96.49 | -17.63 | -18.68 |
| 20Q2 (6) | 2.16 | 248.39 | 96.36 | 0.62 | 16.98 | 10.71 | 42.05 | -71.51 | -48.94 | 146.12 | -14.56 | -10.53 | 71.03 | -31.5 | 70.5 | 117.14 | -45.49 | -42.58 |
| 20Q1 (5) | 0.62 | -65.17 | -27.91 | 0.53 | -68.07 | 12.77 | 147.58 | 189.03 | 39.42 | 171.02 | 211.46 | -12.04 | 103.70 | 227.85 | 120.17 | 214.90 | 189.12 | -15.12 |
| 19Q4 (4) | 1.78 | 9.88 | 0.0 | 1.66 | 84.44 | 0.0 | 51.06 | -9.13 | 0.0 | 54.91 | -45.72 | 0.0 | 31.63 | -18.23 | 0.0 | 74.33 | -37.36 | 0.0 |
| 19Q3 (3) | 1.62 | 47.27 | 0.0 | 0.90 | 60.71 | 0.0 | 56.19 | -31.78 | 0.0 | 101.16 | -38.06 | 0.0 | 38.68 | -7.15 | 0.0 | 118.66 | -41.83 | 0.0 |
| 19Q2 (2) | 1.10 | 27.91 | 0.0 | 0.56 | 19.15 | 0.0 | 82.36 | -22.19 | 0.0 | 163.31 | -16.01 | 0.0 | 41.66 | -11.55 | 0.0 | 204.00 | -19.42 | 0.0 |
| 19Q1 (1) | 0.86 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 105.85 | 0.0 | 0.0 | 194.43 | 0.0 | 0.0 | 47.10 | 0.0 | 0.0 | 253.18 | 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) | 3.55 | 1.72 | 1.14 | -27.85 | 102.82 | -1.72 | 320.23 | 38.45 | 37.19 | -38.79 | 385.87 | 40.24 |
| 2022 (9) | 3.49 | 15.95 | 1.58 | -32.77 | 104.62 | -13.77 | 231.29 | 48.72 | 60.76 | -23.77 | 275.15 | 39.57 |
| 2021 (8) | 3.01 | -3.83 | 2.35 | -38.48 | 121.33 | 4.16 | 155.52 | 62.61 | 79.71 | 9.66 | 197.14 | 41.4 |
| 2020 (7) | 3.13 | -27.88 | 3.82 | -4.02 | 116.48 | 38.57 | 95.64 | 4.25 | 72.69 | 55.39 | 139.42 | 8.07 |
| 2019 (6) | 4.34 | -27.91 | 3.98 | 4.74 | 84.06 | 38.55 | 91.74 | -4.45 | 46.78 | 38.16 | 129.01 | 5.04 |
| 2018 (5) | 6.02 | 87.54 | 3.80 | -2.81 | 60.67 | -46.68 | 96.01 | 2.76 | 33.86 | -51.46 | 122.82 | -10.65 |
| 2017 (4) | 3.21 | -19.35 | 3.91 | -2.01 | 113.79 | 24.22 | 93.43 | 2.05 | 69.76 | -18.43 | 137.46 | 40.8 |
| 2016 (3) | 3.98 | -33.89 | 3.99 | 5.28 | 91.60 | 51.16 | 91.55 | -4.93 | 85.52 | 16.88 | 97.63 | 16.59 |
| 2015 (2) | 6.02 | 44.36 | 3.79 | 33.92 | 60.60 | -30.74 | 96.30 | -25.35 | 73.17 | -10.77 | 83.74 | -37.74 |
| 2014 (1) | 4.17 | -31.64 | 2.83 | -35.09 | 87.50 | 46.27 | 129.00 | 54.14 | 82.00 | 89.81 | 134.51 | 34.08 |
