- 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) | 2.13 | 117.35 | -22.55 | 3.75 | 143.51 | 380.77 | 42.65 | -54.07 | 28.7 | 24.28 | -59.02 | -79.25 | 4.22 | -61.98 | 34.39 | 62.71 | -55.53 | -57.34 |
| 23Q3 (19) | 0.98 | -72.7 | -61.57 | 1.54 | -8.88 | 305.26 | 92.86 | 266.75 | 160.48 | 59.25 | 10.34 | -75.36 | 11.10 | 210.92 | 52.05 | 141.02 | 86.91 | -47.54 |
| 23Q2 (18) | 3.59 | -23.45 | -19.33 | 1.69 | 74.23 | 482.76 | 25.32 | 30.65 | 23.81 | 53.70 | -42.54 | -82.79 | 3.57 | 95.08 | -68.29 | 75.45 | -32.03 | -76.52 |
| 23Q1 (17) | 4.69 | 70.55 | 38.76 | 0.97 | 24.36 | 361.9 | 19.38 | -41.52 | -27.93 | 93.45 | -20.13 | -78.65 | 1.83 | -41.72 | -88.43 | 111.01 | -24.48 | -75.27 |
| 22Q4 (16) | 2.75 | 7.84 | -45.44 | 0.78 | 105.26 | 212.0 | 33.14 | -7.04 | 83.7 | 117.00 | -51.34 | -68.08 | 3.14 | -56.99 | -78.67 | 147.00 | -45.31 | -60.25 |
| 22Q3 (15) | 2.55 | -42.7 | 58.39 | 0.38 | 31.03 | 15.15 | 35.65 | 74.33 | -37.11 | 240.45 | -22.96 | -13.49 | 7.30 | -35.17 | -80.46 | 268.80 | -16.34 | -9.58 |
| 22Q2 (14) | 4.45 | 31.66 | 554.41 | 0.29 | 38.1 | 26.09 | 20.45 | -23.95 | -84.75 | 312.10 | -28.7 | -22.38 | 11.26 | -28.82 | -86.22 | 321.29 | -28.41 | -29.31 |
| 22Q1 (13) | 3.38 | -32.94 | 312.2 | 0.21 | -16.0 | -48.78 | 26.89 | 49.06 | -75.88 | 437.75 | 19.43 | 97.7 | 15.82 | 7.47 | -68.71 | 448.82 | 21.36 | 58.97 |
| 21Q4 (12) | 5.04 | 213.04 | 309.76 | 0.25 | -24.24 | -61.54 | 18.04 | -68.18 | -75.65 | 366.52 | 31.87 | 163.23 | 14.72 | -60.6 | -59.12 | 369.84 | 24.4 | 108.55 |
| 21Q3 (11) | 1.61 | 136.76 | 75.0 | 0.33 | 43.48 | -31.25 | 56.69 | -57.73 | -42.46 | 277.95 | -30.88 | 46.62 | 37.36 | -54.27 | -4.35 | 297.29 | -34.59 | 19.38 |
| 21Q2 (10) | 0.68 | -17.07 | -39.82 | 0.23 | -43.9 | -37.84 | 134.10 | 20.3 | 66.73 | 402.11 | 81.61 | 62.34 | 81.69 | 61.57 | 131.22 | 454.53 | 60.99 | 55.24 |
| 21Q1 (9) | 0.82 | -33.33 | -40.58 | 0.41 | -36.92 | 13.89 | 111.47 | 50.43 | 69.0 | 221.42 | 59.02 | -13.45 | 50.56 | 40.41 | 47.79 | 282.33 | 59.2 | -1.82 |
| 20Q4 (8) | 1.23 | 33.7 | -60.45 | 0.65 | 35.42 | 261.11 | 74.10 | -24.79 | 153.33 | 139.24 | -26.55 | -72.83 | 36.01 | -7.81 | -34.74 | 177.34 | -28.79 | -63.56 |
| 20Q3 (7) | 0.92 | -18.58 | -84.94 | 0.48 | 29.73 | 71.43 | 98.53 | 22.5 | 561.72 | 189.57 | -23.46 | -42.02 | 39.06 | 10.56 | 21.15 | 249.03 | -14.95 | -19.56 |
| 20Q2 (6) | 1.13 | -18.12 | -85.68 | 0.37 | 2.78 | 146.67 | 80.43 | 21.94 | 596.97 | 247.69 | -3.18 | -59.34 | 35.33 | 3.27 | -63.93 | 292.79 | 1.82 | -43.98 |
| 20Q1 (5) | 1.38 | -55.63 | -77.85 | 0.36 | 100.0 | 300.0 | 65.96 | 125.5 | 351.47 | 255.82 | -50.09 | -73.43 | 34.21 | -38.0 | -81.87 | 287.57 | -40.9 | -63.55 |
| 19Q4 (4) | 3.11 | -49.1 | 0.0 | 0.18 | -35.71 | 0.0 | 29.25 | 96.44 | 0.0 | 512.55 | 56.77 | 0.0 | 55.18 | 71.15 | 0.0 | 486.62 | 57.18 | 0.0 |
| 19Q3 (3) | 6.11 | -22.56 | 0.0 | 0.28 | 86.67 | 0.0 | 14.89 | 29.03 | 0.0 | 326.94 | -46.32 | 0.0 | 32.24 | -67.09 | 0.0 | 309.60 | -40.77 | 0.0 |
| 19Q2 (2) | 7.89 | 26.65 | 0.0 | 0.15 | 66.67 | 0.0 | 11.54 | -21.01 | 0.0 | 609.11 | -36.74 | 0.0 | 97.96 | -48.08 | 0.0 | 522.69 | -33.74 | 0.0 |
| 19Q1 (1) | 6.23 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 14.61 | 0.0 | 0.0 | 962.92 | 0.0 | 0.0 | 188.67 | 0.0 | 0.0 | 788.86 | 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) | 34.40 | 140.73 | 4.74 | 167.8 | 10.61 | -58.47 | 77.04 | -62.63 | 1.43 | -62.95 | 86.22 | -62.16 |
| 2022 (9) | 14.29 | 281.07 | 1.77 | 39.37 | 25.55 | -73.72 | 206.14 | -28.06 | 3.86 | -90.7 | 227.83 | -33.44 |
| 2021 (8) | 3.75 | -11.76 | 1.27 | -22.56 | 97.22 | 13.23 | 286.54 | 28.67 | 41.49 | 4.19 | 342.27 | 27.36 |
| 2020 (7) | 4.25 | -78.47 | 1.64 | 121.62 | 85.86 | 364.36 | 222.70 | -55.06 | 39.82 | -49.89 | 268.74 | -38.16 |
| 2019 (6) | 19.74 | 29.19 | 0.74 | 72.09 | 18.49 | -22.57 | 495.55 | -41.28 | 79.46 | -55.99 | 434.58 | -36.77 |
| 2018 (5) | 15.28 | -39.68 | 0.43 | -48.19 | 23.88 | 65.72 | 843.96 | 90.8 | 180.56 | 84.17 | 687.29 | 91.61 |
| 2017 (4) | 25.33 | -22.89 | 0.83 | 40.68 | 14.41 | 29.7 | 442.32 | -29.02 | 98.04 | -13.15 | 358.69 | -31.21 |
| 2016 (3) | 32.85 | -10.61 | 0.59 | -4.84 | 11.11 | 11.88 | 623.20 | 5.1 | 112.88 | 23.08 | 521.42 | 2.0 |
| 2015 (2) | 36.75 | 45.49 | 0.62 | -64.97 | 9.93 | -31.28 | 592.98 | 187.73 | 91.71 | 165.6 | 511.21 | 174.83 |
| 2014 (1) | 25.26 | 372.15 | 1.77 | 38.28 | 14.45 | -78.84 | 206.09 | -27.76 | 34.53 | -48.9 | 186.01 | -34.96 |
