- 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) | 0.73 | -14.12 | 12.31 | 1.12 | -8.94 | 77.78 | 124.13 | 15.74 | -11.49 | 81.16 | 9.97 | -43.41 | 83.65 | 22.06 | 6.26 | 121.64 | 8.11 | -40.65 |
| 23Q3 (19) | 0.85 | -9.57 | 1.19 | 1.23 | 30.85 | 43.02 | 107.25 | 10.29 | -0.55 | 73.80 | -23.91 | -30.38 | 68.53 | 4.58 | 10.59 | 112.52 | -12.57 | -25.92 |
| 23Q2 (18) | 0.94 | 16.05 | -16.81 | 0.94 | 32.39 | 34.29 | 97.24 | -13.45 | 20.86 | 96.99 | -24.71 | -25.31 | 65.53 | 10.52 | 1.53 | 128.69 | -29.25 | -11.72 |
| 23Q1 (17) | 0.81 | 24.62 | -46.0 | 0.71 | 12.7 | 44.9 | 112.35 | -19.89 | 85.27 | 128.83 | -10.17 | -30.2 | 59.29 | -24.68 | -31.56 | 181.90 | -11.25 | 14.7 |
| 22Q4 (16) | 0.65 | -22.62 | -68.14 | 0.63 | -26.74 | 75.0 | 140.25 | 30.05 | 214.67 | 143.42 | 35.29 | -43.1 | 78.72 | 27.03 | -44.85 | 204.95 | 34.94 | 33.16 |
| 22Q3 (15) | 0.84 | -25.66 | -73.67 | 0.86 | 22.86 | 230.77 | 107.84 | 34.03 | 278.25 | 106.01 | -18.36 | -69.74 | 61.97 | -3.98 | -75.58 | 151.88 | 4.19 | 21.41 |
| 22Q2 (14) | 1.13 | -24.67 | -63.19 | 0.70 | 42.86 | 233.33 | 80.46 | 32.68 | 171.0 | 129.85 | -29.65 | -69.78 | 64.54 | -25.5 | -81.12 | 145.77 | -8.08 | 24.02 |
| 22Q1 (13) | 1.50 | -26.47 | -66.81 | 0.49 | 36.11 | -33.78 | 60.64 | 36.06 | 200.94 | 184.58 | -26.77 | 50.67 | 86.63 | -39.3 | -31.91 | 158.59 | 3.04 | 928.47 |
| 21Q4 (12) | 2.04 | -36.05 | -37.23 | 0.36 | 38.46 | -81.15 | 44.57 | 56.33 | 59.06 | 252.07 | -28.05 | 427.9 | 142.73 | -43.75 | 109.77 | 153.91 | 23.03 | 1891.07 |
| 21Q3 (11) | 3.19 | 3.91 | 15.58 | 0.26 | 23.81 | -81.69 | 28.51 | -3.97 | -13.58 | 350.35 | -18.48 | 448.36 | 253.75 | -25.78 | 243.09 | 125.10 | 6.43 | 445.57 |
| 21Q2 (10) | 3.07 | -32.08 | -10.5 | 0.21 | -71.62 | -79.21 | 29.69 | 47.34 | 11.87 | 429.75 | 250.79 | 378.56 | 341.90 | 168.73 | 210.42 | 117.54 | 662.26 | 1795.81 |
| 21Q1 (9) | 4.52 | 39.08 | -23.13 | 0.74 | -61.26 | -61.26 | 20.15 | -28.09 | 30.17 | 122.51 | 156.57 | 156.83 | 127.23 | 86.99 | 94.36 | 15.42 | 99.48 | 773.36 |
| 20Q4 (8) | 3.25 | 17.75 | 38.3 | 1.91 | 34.51 | 51.59 | 28.02 | -15.07 | -27.52 | 47.75 | -25.26 | -33.76 | 68.04 | -8.0 | -18.4 | 7.73 | -66.29 | -71.76 |
| 20Q3 (7) | 2.76 | -19.53 | 74.68 | 1.42 | 40.59 | 13.6 | 32.99 | 24.3 | -42.7 | 63.89 | -28.85 | -12.49 | 73.96 | -32.85 | 6.56 | 22.93 | 269.84 | -62.51 |
| 20Q2 (6) | 3.43 | -41.67 | 28.95 | 1.01 | -47.12 | -17.89 | 26.54 | 71.45 | -22.4 | 89.80 | 88.26 | 21.7 | 110.14 | 68.26 | 41.71 | 6.20 | 370.74 | -79.52 |
| 20Q1 (5) | 5.88 | 150.21 | 70.93 | 1.91 | 51.59 | 63.25 | 15.48 | -59.96 | -41.43 | 47.70 | -33.83 | -38.46 | 65.46 | -21.49 | -32.72 | -2.29 | -108.37 | -134.38 |
| 19Q4 (4) | 2.35 | 48.73 | 0.0 | 1.26 | 0.8 | 0.0 | 38.66 | -32.85 | 0.0 | 72.09 | -1.26 | 0.0 | 83.38 | 20.13 | 0.0 | 27.37 | -55.26 | 0.0 |
| 19Q3 (3) | 1.58 | -40.6 | 0.0 | 1.25 | 1.63 | 0.0 | 57.57 | 68.33 | 0.0 | 73.01 | -1.06 | 0.0 | 69.41 | -10.69 | 0.0 | 61.17 | 102.08 | 0.0 |
| 19Q2 (2) | 2.66 | -22.67 | 0.0 | 1.23 | 5.13 | 0.0 | 34.20 | 29.4 | 0.0 | 73.79 | -4.8 | 0.0 | 77.72 | -20.12 | 0.0 | 30.27 | 354.5 | 0.0 |
| 19Q1 (1) | 3.44 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 26.43 | 0.0 | 0.0 | 77.51 | 0.0 | 0.0 | 97.29 | 0.0 | 0.0 | 6.66 | 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) | 3.74 | -40.92 | 3.41 | 20.92 | 97.58 | 69.32 | 107.06 | -17.42 | 62.29 | 10.56 | 142.35 | 8.72 |
| 2022 (9) | 6.33 | 29.18 | 2.82 | 145.22 | 57.63 | -22.62 | 129.64 | -59.3 | 56.34 | -64.46 | 130.93 | -44.17 |
| 2021 (8) | 4.90 | -89.82 | 1.15 | -84.56 | 74.48 | 882.59 | 318.55 | 550.63 | 158.51 | 143.49 | 234.53 | 0 |
| 2020 (7) | 48.15 | 157.49 | 7.45 | 44.1 | 7.58 | -61.17 | 48.96 | -30.61 | 65.10 | -27.63 | -8.56 | 0 |
| 2019 (6) | 18.70 | 132.3 | 5.17 | 13.88 | 19.52 | -56.92 | 70.56 | -12.33 | 89.96 | -0.38 | 0.12 | -99.66 |
| 2018 (5) | 8.05 | 87.65 | 4.54 | 58.19 | 45.31 | -46.76 | 80.48 | -36.62 | 90.30 | 26.21 | 35.49 | -74.75 |
| 2017 (4) | 4.29 | -31.8 | 2.87 | 2.14 | 85.11 | 46.64 | 126.99 | -2.14 | 71.55 | 5.83 | 140.54 | 16.93 |
| 2016 (3) | 6.29 | -12.15 | 2.81 | 5.24 | 58.04 | 13.78 | 129.77 | -4.94 | 67.61 | -14.76 | 120.19 | 11.08 |
| 2015 (2) | 7.16 | -14.46 | 2.67 | -66.83 | 51.01 | 17.02 | 136.51 | 201.21 | 79.32 | 46.86 | 108.20 | 210.03 |
| 2014 (1) | 8.37 | 217.05 | 8.05 | 48.52 | 43.59 | -68.42 | 45.32 | -32.74 | 54.01 | -61.41 | 34.90 | -46.68 |
