- 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) | 0.99 | 2.06 | 5.32 | 2.58 | -5.49 | -51.69 | 92.04 | -1.94 | -4.79 | 35.34 | 5.97 | 107.27 | 106.95 | -5.08 | -3.02 | 20.43 | 40.51 | 493.9 |
| 23Q3 (19) | 0.97 | 7.78 | -8.49 | 2.73 | -6.83 | -57.34 | 93.86 | -6.89 | 9.79 | 33.35 | 7.44 | 134.36 | 112.67 | -7.14 | 12.23 | 14.54 | 38.21 | 2238.24 |
| 23Q2 (18) | 0.90 | 28.57 | -8.16 | 2.93 | -4.87 | -49.74 | 100.81 | -22.88 | 8.82 | 31.04 | 5.01 | 98.97 | 121.33 | -17.38 | 8.01 | 10.52 | -21.61 | 357.21 |
| 23Q1 (17) | 0.70 | -25.53 | -19.54 | 3.08 | -42.32 | -50.16 | 130.71 | 35.21 | 24.6 | 29.56 | 73.37 | 100.68 | 146.86 | 33.17 | 15.41 | 13.42 | 290.12 | 276.12 |
| 22Q4 (16) | 0.94 | -11.32 | -16.07 | 5.34 | -16.56 | -42.27 | 96.67 | 13.08 | 18.7 | 17.05 | 19.82 | 73.45 | 110.28 | 9.85 | 13.05 | 3.44 | 605.88 | 154.78 |
| 22Q3 (15) | 1.06 | 8.16 | 9.28 | 6.40 | 9.78 | -19.9 | 85.49 | -7.72 | -8.72 | 14.23 | -8.78 | 24.93 | 100.39 | -10.63 | -4.1 | -0.68 | 83.37 | -283.78 |
| 22Q2 (14) | 0.98 | 12.64 | -13.27 | 5.83 | -5.66 | -46.07 | 92.64 | -11.69 | 14.82 | 15.60 | 5.91 | 85.49 | 112.33 | -11.72 | 30.6 | -4.09 | 46.33 | -232.79 |
| 22Q1 (13) | 0.87 | -22.32 | 2.35 | 6.18 | -33.19 | -40.75 | 104.90 | 28.81 | -2.38 | 14.73 | 49.85 | 68.73 | 127.25 | 30.45 | 13.13 | -7.62 | -21.34 | -305.39 |
| 21Q4 (12) | 1.12 | 15.46 | 23.08 | 9.25 | 15.77 | -28.02 | 81.44 | -13.05 | -18.92 | 9.83 | -13.7 | 38.84 | 97.55 | -6.81 | -12.3 | -6.28 | -1797.3 | -69.73 |
| 21Q3 (11) | 0.97 | -14.16 | 15.48 | 7.99 | -26.09 | -28.91 | 93.66 | 16.09 | -13.24 | 11.39 | 35.43 | 40.79 | 104.68 | 21.71 | -10.67 | 0.37 | -87.99 | 132.17 |
| 21Q2 (10) | 1.13 | 32.94 | 7.62 | 10.81 | 3.64 | 43.37 | 80.68 | -24.92 | -7.21 | 8.41 | -3.67 | -30.32 | 86.01 | -23.53 | -10.1 | 3.08 | -16.98 | -8.06 |
| 21Q1 (9) | 0.85 | -6.59 | 3.66 | 10.43 | -18.83 | 112.86 | 107.46 | 6.98 | -3.46 | 8.73 | 23.31 | -52.94 | 112.48 | 1.12 | 3.36 | 3.71 | 200.27 | -82.37 |
| 20Q4 (8) | 0.91 | 8.33 | 13.75 | 12.85 | 14.32 | 118.17 | 100.45 | -6.95 | -12.15 | 7.08 | -12.48 | -54.15 | 111.23 | -5.09 | 3.69 | -3.70 | -221.74 | -116.44 |
| 20Q3 (7) | 0.84 | -20.0 | 18.31 | 11.24 | 49.07 | 120.83 | 107.95 | 24.15 | -15.21 | 8.09 | -32.97 | -54.78 | 117.19 | 22.49 | -2.12 | -1.15 | -134.33 | -104.51 |
| 20Q2 (6) | 1.05 | 28.05 | 8.25 | 7.54 | 53.88 | 27.58 | 86.95 | -21.88 | -7.15 | 12.07 | -34.93 | -21.62 | 95.67 | -12.08 | 4.43 | 3.35 | -84.08 | -80.78 |
| 20Q1 (5) | 0.82 | 2.5 | 3.8 | 4.90 | -16.81 | -10.42 | 111.31 | -2.65 | -3.12 | 18.55 | 20.14 | 11.41 | 108.82 | 1.44 | -7.93 | 21.04 | -6.53 | 57.6 |
| 19Q4 (4) | 0.80 | 12.68 | 0.0 | 5.89 | 15.72 | 0.0 | 114.34 | -10.19 | 0.0 | 15.44 | -13.69 | 0.0 | 107.27 | -10.41 | 0.0 | 22.51 | -11.66 | 0.0 |
| 19Q3 (3) | 0.71 | -26.8 | 0.0 | 5.09 | -13.87 | 0.0 | 127.32 | 35.95 | 0.0 | 17.89 | 16.17 | 0.0 | 119.73 | 30.7 | 0.0 | 25.48 | 46.18 | 0.0 |
| 19Q2 (2) | 0.97 | 22.78 | 0.0 | 5.91 | 8.04 | 0.0 | 93.65 | -18.49 | 0.0 | 15.40 | -7.51 | 0.0 | 91.61 | -22.49 | 0.0 | 17.43 | 30.56 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 5.47 | 0.0 | 0.0 | 114.89 | 0.0 | 0.0 | 16.65 | 0.0 | 0.0 | 118.19 | 0.0 | 0.0 | 13.35 | 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) | 3.35 | -14.76 | 11.87 | -54.57 | 109.03 | 17.32 | 30.74 | 120.04 | 125.86 | 18.64 | 13.92 | 1618.52 |
| 2022 (9) | 3.93 | -1.5 | 26.13 | -39.7 | 92.93 | 1.51 | 13.97 | 65.91 | 106.09 | 1.19 | 0.81 | 0 |
| 2021 (8) | 3.99 | 14.99 | 43.33 | 35.11 | 91.55 | -13.02 | 8.42 | -26.01 | 104.84 | -3.3 | -4.86 | 0 |
| 2020 (7) | 3.47 | 1.17 | 32.07 | 27.92 | 105.26 | -1.23 | 11.38 | -21.84 | 108.42 | -1.79 | 8.22 | -23.39 |
| 2019 (6) | 3.43 | -27.18 | 25.07 | 111.92 | 106.57 | 37.65 | 14.56 | -52.8 | 110.40 | 22.18 | 10.73 | -40.09 |
| 2018 (5) | 4.71 | 3.29 | 11.83 | 79.24 | 77.42 | -3.2 | 30.85 | -44.23 | 90.36 | -10.0 | 17.91 | -48.68 |
| 2017 (4) | 4.56 | 40.74 | 6.60 | 9.09 | 79.98 | -29.03 | 55.32 | -8.29 | 100.40 | -20.93 | 34.90 | -24.18 |
| 2016 (3) | 3.24 | -13.14 | 6.05 | -9.57 | 112.69 | 15.13 | 60.32 | 10.58 | 126.98 | 3.98 | 46.03 | 51.86 |
| 2015 (2) | 3.73 | -2.61 | 6.69 | -8.48 | 97.88 | 2.65 | 54.55 | 9.25 | 122.12 | 2.34 | 30.31 | 16.8 |
| 2014 (1) | 3.83 | -9.46 | 7.31 | -22.32 | 95.35 | 10.41 | 49.93 | 28.65 | 119.33 | 16.08 | 25.95 | 16.06 |
