- 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) | 0.75 | 7.14 | 92.31 | 0.16 | -44.83 | -5.88 | 120.68 | -7.14 | -48.04 | 551.94 | 73.88 | 1.44 | 324.07 | 166.64 | 7.54 | 348.55 | 6.97 | -26.62 |
| 23Q3 (19) | 0.70 | 29.63 | 7.69 | 0.29 | 45.0 | -32.56 | 129.96 | -22.37 | -6.7 | 317.43 | -31.69 | 51.26 | 121.54 | -6.13 | -10.06 | 325.84 | -35.17 | 52.25 |
| 23Q2 (18) | 0.54 | 35.0 | -36.47 | 0.20 | 25.0 | -67.21 | 167.41 | -27.03 | 57.06 | 464.70 | -17.03 | 211.94 | 129.48 | -39.82 | 21.89 | 502.63 | -12.48 | 236.59 |
| 23Q1 (17) | 0.40 | 2.56 | -39.39 | 0.16 | -5.88 | -65.22 | 229.42 | -1.22 | 67.39 | 560.07 | 2.94 | 181.23 | 215.16 | -28.6 | 25.66 | 574.33 | 20.91 | 248.1 |
| 22Q4 (16) | 0.39 | -40.0 | -4.88 | 0.17 | -60.47 | -54.05 | 232.26 | 66.75 | 4.12 | 544.10 | 159.27 | 118.94 | 301.35 | 123.01 | 21.48 | 475.01 | 121.95 | 112.53 |
| 22Q3 (15) | 0.65 | -23.53 | -5.8 | 0.43 | -29.51 | -47.56 | 139.29 | 30.68 | 4.99 | 209.86 | 40.87 | 90.02 | 135.13 | 27.21 | 12.79 | 214.02 | 43.32 | 73.59 |
| 22Q2 (14) | 0.85 | 28.79 | 4.94 | 0.61 | 32.61 | -15.28 | 106.59 | -22.23 | -5.4 | 148.97 | -25.2 | 17.95 | 106.23 | -37.96 | -27.86 | 149.33 | -9.49 | 62.81 |
| 22Q1 (13) | 0.66 | 60.98 | -26.67 | 0.46 | 24.32 | -24.59 | 137.06 | -38.55 | 35.5 | 199.15 | -19.86 | 32.86 | 171.23 | -30.98 | -5.07 | 164.99 | -26.18 | 133.53 |
| 21Q4 (12) | 0.41 | -40.58 | -48.1 | 0.37 | -54.88 | -48.61 | 223.06 | 68.13 | 93.49 | 248.51 | 125.02 | 95.4 | 248.07 | 107.05 | 69.03 | 223.50 | 81.28 | 133.52 |
| 21Q3 (11) | 0.69 | -14.81 | -13.75 | 0.82 | 13.89 | 15.49 | 132.67 | 17.75 | 16.95 | 110.44 | -12.56 | -13.75 | 119.81 | -18.64 | -16.59 | 123.29 | 34.42 | 26.01 |
| 21Q2 (10) | 0.81 | -10.0 | 0.0 | 0.72 | 18.03 | 7.46 | 112.67 | 11.39 | 0.54 | 126.30 | -15.74 | -6.89 | 147.26 | -18.36 | -2.21 | 91.72 | 29.82 | -5.55 |
| 21Q1 (9) | 0.90 | 13.92 | 47.54 | 0.61 | -15.28 | 17.31 | 101.15 | -12.26 | -32.28 | 149.89 | 17.86 | -14.19 | 180.38 | 22.91 | -3.22 | 70.65 | -26.18 | -48.67 |
| 20Q4 (8) | 0.79 | -1.25 | 54.9 | 0.72 | 1.41 | 12.5 | 115.28 | 1.62 | -35.53 | 127.18 | -0.68 | -10.51 | 146.76 | 2.17 | -3.14 | 95.71 | -2.18 | -43.51 |
| 20Q3 (7) | 0.80 | -1.23 | 56.86 | 0.71 | 5.97 | 1.43 | 113.44 | 1.23 | -36.18 | 128.05 | -5.6 | -1.87 | 143.64 | -4.62 | 1.98 | 97.84 | 0.75 | -41.55 |
| 20Q2 (6) | 0.81 | 32.79 | 84.09 | 0.67 | 28.85 | 4.69 | 112.06 | -24.98 | -45.53 | 135.65 | -22.34 | -4.32 | 150.59 | -19.21 | 0.38 | 97.11 | -29.45 | -50.83 |
| 20Q1 (5) | 0.61 | 19.61 | 69.44 | 0.52 | -18.75 | 0.0 | 149.37 | -16.46 | -41.12 | 174.68 | 22.91 | -1.0 | 186.39 | 23.02 | -2.15 | 137.65 | -18.76 | -42.57 |
| 19Q4 (4) | 0.51 | 0.0 | 0.0 | 0.64 | -8.57 | 0.0 | 178.81 | 0.6 | 0.0 | 142.12 | 8.91 | 0.0 | 151.51 | 7.57 | 0.0 | 169.43 | 1.21 | 0.0 |
| 19Q3 (3) | 0.51 | 15.91 | 0.0 | 0.70 | 9.37 | 0.0 | 177.75 | -13.6 | 0.0 | 130.49 | -7.96 | 0.0 | 140.85 | -6.11 | 0.0 | 167.40 | -15.24 | 0.0 |
| 19Q2 (2) | 0.44 | 22.22 | 0.0 | 0.64 | 23.08 | 0.0 | 205.73 | -18.91 | 0.0 | 141.78 | -19.65 | 0.0 | 150.02 | -21.24 | 0.0 | 197.49 | -17.6 | 0.0 |
| 19Q1 (1) | 0.36 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 253.70 | 0.0 | 0.0 | 176.45 | 0.0 | 0.0 | 190.48 | 0.0 | 0.0 | 239.68 | 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) | 2.02 | -26.28 | 0.65 | -60.12 | 180.29 | 35.49 | 563.16 | 152.27 | 337.42 | 102.12 | 406.03 | 114.41 |
| 2022 (9) | 2.74 | -21.04 | 1.63 | -35.83 | 133.07 | 26.53 | 223.24 | 55.25 | 166.94 | 9.17 | 189.37 | 97.2 |
| 2021 (8) | 3.47 | 6.12 | 2.54 | -5.22 | 105.17 | -5.89 | 143.79 | 5.75 | 152.92 | -3.9 | 96.03 | 8.39 |
| 2020 (7) | 3.27 | 81.67 | 2.68 | 7.63 | 111.75 | -44.81 | 135.97 | -7.16 | 159.12 | -3.46 | 88.60 | -51.87 |
| 2019 (6) | 1.80 | -35.48 | 2.49 | -35.16 | 202.47 | 54.97 | 146.45 | 54.09 | 164.82 | 55.99 | 184.10 | 53.37 |
| 2018 (5) | 2.79 | -15.2 | 3.84 | 26.73 | 130.65 | 17.87 | 95.04 | -21.13 | 105.66 | -10.9 | 120.04 | 6.46 |
| 2017 (4) | 3.29 | -25.4 | 3.03 | -20.89 | 110.84 | 33.96 | 120.50 | 26.51 | 118.58 | 44.38 | 112.76 | 17.64 |
| 2016 (3) | 4.41 | 68.97 | 3.83 | 21.2 | 82.74 | -40.82 | 95.25 | -17.5 | 82.13 | -23.16 | 95.85 | -35.39 |
| 2015 (2) | 2.61 | 8.75 | 3.16 | -19.59 | 139.81 | -8.06 | 115.45 | 24.3 | 106.89 | 16.01 | 148.36 | -2.92 |
| 2014 (1) | 2.40 | 13.21 | 3.93 | 0.77 | 152.07 | -11.65 | 92.88 | -0.68 | 92.14 | -18.27 | 152.82 | -0.06 |
