- 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) | 0.92 | -12.38 | -24.59 | 2.52 | 7.23 | 95.35 | 98.78 | 14.28 | 32.06 | 36.16 | -6.54 | -48.88 | 107.08 | 18.19 | 28.52 | 27.86 | -19.32 | -55.22 |
| 23Q3 (19) | 1.05 | 0.0 | -17.32 | 2.35 | 25.0 | 95.83 | 86.44 | 0.16 | 20.27 | 38.69 | -19.91 | -49.18 | 90.60 | -4.47 | 12.48 | 34.53 | -13.18 | -48.81 |
| 23Q2 (18) | 1.05 | 29.63 | -9.48 | 1.88 | 60.68 | 39.26 | 86.30 | -23.62 | 10.15 | 48.31 | -37.68 | -28.24 | 94.84 | -18.52 | 15.52 | 39.77 | -46.34 | -37.44 |
| 23Q1 (17) | 0.81 | -33.61 | -16.49 | 1.17 | -9.3 | -23.03 | 112.99 | 51.06 | 19.86 | 77.52 | 9.58 | 29.85 | 116.40 | 39.7 | 10.84 | 74.11 | 19.13 | 51.4 |
| 22Q4 (16) | 1.22 | -3.94 | 0.0 | 1.29 | 7.5 | -47.13 | 74.80 | 4.08 | 0.24 | 70.74 | -7.08 | 89.5 | 83.32 | 3.44 | 5.7 | 62.21 | -7.77 | 87.83 |
| 22Q3 (15) | 1.27 | 9.48 | -21.6 | 1.20 | -11.11 | -62.96 | 71.87 | -8.27 | 27.91 | 76.13 | 13.09 | 170.93 | 80.55 | -1.89 | 24.85 | 67.45 | 6.1 | 241.0 |
| 22Q2 (14) | 1.16 | 19.59 | -44.5 | 1.35 | -11.18 | -59.94 | 78.35 | -16.89 | 79.7 | 67.32 | 12.76 | 149.61 | 82.10 | -21.82 | 34.26 | 63.57 | 29.87 | 574.13 |
| 22Q1 (13) | 0.97 | -20.49 | -49.21 | 1.52 | -37.7 | -45.32 | 94.27 | 26.33 | 97.76 | 59.70 | 59.92 | 82.46 | 105.02 | 33.22 | 37.44 | 48.95 | 47.8 | 1129.9 |
| 21Q4 (12) | 1.22 | -24.69 | -58.08 | 2.44 | -24.69 | -39.15 | 74.62 | 32.8 | 138.71 | 37.33 | 32.85 | 64.38 | 78.83 | 22.18 | 37.02 | 33.12 | 67.44 | 1030.34 |
| 21Q3 (11) | 1.62 | -22.49 | -38.64 | 3.24 | -3.86 | -6.63 | 56.19 | 28.88 | 63.25 | 28.10 | 4.19 | 7.05 | 64.52 | 5.51 | 11.01 | 19.78 | 109.76 | 675.69 |
| 21Q2 (10) | 2.09 | 9.42 | -41.62 | 3.37 | 21.22 | -12.24 | 43.60 | -8.54 | 71.65 | 26.97 | -17.57 | 13.8 | 61.15 | -19.97 | 49.07 | 9.43 | 136.93 | 16.71 |
| 21Q1 (9) | 1.91 | -34.36 | -6.37 | 2.78 | -30.67 | 28.7 | 47.67 | 52.5 | 6.84 | 32.72 | 44.08 | -22.35 | 76.41 | 32.82 | -2.77 | 3.98 | 211.8 | -51.29 |
| 20Q4 (8) | 2.91 | 10.23 | 3.19 | 4.01 | 15.56 | 0.5 | 31.26 | -9.18 | -3.28 | 22.71 | -13.49 | -0.39 | 57.53 | -1.02 | 9.52 | -3.56 | -239.61 | -237.45 |
| 20Q3 (7) | 2.64 | -26.26 | -25.63 | 3.47 | -9.64 | -21.14 | 34.42 | 35.51 | 34.24 | 26.25 | 10.76 | 27.0 | 58.12 | 41.69 | 46.69 | 2.55 | -68.44 | -61.94 |
| 20Q2 (6) | 3.58 | 75.49 | 29.24 | 3.84 | 77.78 | 35.69 | 25.40 | -43.07 | -22.68 | 23.70 | -43.76 | -26.19 | 41.02 | -47.81 | -21.96 | 8.08 | -1.1 | -34.79 |
| 20Q1 (5) | 2.04 | -27.66 | -1.45 | 2.16 | -45.86 | -14.29 | 44.62 | 38.06 | 1.66 | 42.14 | 84.82 | 16.8 | 78.59 | 49.61 | 7.36 | 8.17 | 215.44 | 20.5 |
| 19Q4 (4) | 2.82 | -20.56 | 0.0 | 3.99 | -9.32 | 0.0 | 32.32 | 26.05 | 0.0 | 22.80 | 10.3 | 0.0 | 52.53 | 32.58 | 0.0 | 2.59 | -61.34 | 0.0 |
| 19Q3 (3) | 3.55 | 28.16 | 0.0 | 4.40 | 55.48 | 0.0 | 25.64 | -21.95 | 0.0 | 20.67 | -35.63 | 0.0 | 39.62 | -24.62 | 0.0 | 6.70 | -45.92 | 0.0 |
| 19Q2 (2) | 2.77 | 33.82 | 0.0 | 2.83 | 12.3 | 0.0 | 32.85 | -25.15 | 0.0 | 32.11 | -11.0 | 0.0 | 52.56 | -28.2 | 0.0 | 12.39 | 82.74 | 0.0 |
| 19Q1 (1) | 2.07 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 43.89 | 0.0 | 0.0 | 36.08 | 0.0 | 0.0 | 73.20 | 0.0 | 0.0 | 6.78 | 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) | 3.54 | -21.85 | 7.42 | 1.37 | 103.07 | 28.02 | 49.20 | -1.28 | 94.42 | 11.11 | 57.85 | 27.51 |
| 2022 (9) | 4.53 | -37.52 | 7.32 | -41.49 | 80.51 | 59.87 | 49.84 | 70.8 | 84.98 | 22.24 | 45.37 | 353.25 |
| 2021 (8) | 7.25 | -33.79 | 12.51 | -25.8 | 50.36 | 51.1 | 29.18 | 34.78 | 69.52 | 18.7 | 10.01 | 0 |
| 2020 (7) | 10.95 | 2.62 | 16.86 | -0.59 | 33.33 | -2.54 | 21.65 | 0.6 | 58.57 | 3.08 | -3.59 | 0 |
| 2019 (6) | 10.67 | -5.41 | 16.96 | 3.73 | 34.20 | 5.72 | 21.52 | -3.63 | 56.82 | -2.61 | -1.11 | 0 |
| 2018 (5) | 11.28 | -36.45 | 16.35 | -6.68 | 32.35 | 57.27 | 22.33 | 7.2 | 58.34 | 29.33 | -3.65 | 0 |
| 2017 (4) | 17.75 | -17.17 | 17.52 | 9.71 | 20.57 | 20.79 | 20.83 | -8.84 | 45.11 | -10.58 | -3.71 | 0 |
| 2016 (3) | 21.43 | 24.16 | 15.97 | -11.91 | 17.03 | -19.48 | 22.85 | 13.51 | 50.45 | -7.53 | -10.57 | 0 |
| 2015 (2) | 17.26 | 8.49 | 18.13 | -30.91 | 21.15 | -7.84 | 20.13 | 44.72 | 54.56 | 25.86 | -13.28 | 0 |
| 2014 (1) | 15.91 | 11.88 | 26.24 | 10.44 | 22.95 | -10.6 | 13.91 | -9.44 | 43.35 | -2.1 | -6.50 | 0 |
