- 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) | 0.68 | -10.53 | -27.66 | 0.37 | -26.0 | -17.78 | 133.77 | 11.09 | 38.74 | 248.83 | 36.18 | 21.82 | 138.67 | 61.43 | 189.62 | 243.92 | 12.29 | -3.51 |
| 23Q3 (19) | 0.76 | -24.75 | -21.65 | 0.50 | -7.41 | 31.58 | 120.42 | 34.26 | 28.27 | 182.72 | 8.16 | -23.39 | 85.90 | 51.66 | 47.37 | 217.23 | 7.54 | -20.75 |
| 23Q2 (18) | 1.01 | 14.77 | 9.78 | 0.54 | 42.11 | 74.19 | 89.69 | -13.45 | -9.51 | 168.94 | -29.89 | -42.88 | 56.64 | -1.08 | 4.18 | 202.00 | -29.7 | -40.67 |
| 23Q1 (17) | 0.88 | -6.38 | -8.33 | 0.38 | -15.56 | 11.76 | 103.63 | 7.48 | 9.51 | 240.95 | 17.96 | -10.33 | 57.26 | 19.59 | 23.54 | 287.33 | 13.66 | -9.36 |
| 22Q4 (16) | 0.94 | -3.09 | 46.87 | 0.45 | 18.42 | 36.36 | 96.42 | 2.71 | -32.03 | 204.26 | -14.36 | -25.58 | 47.88 | -17.86 | -14.01 | 252.80 | -7.77 | -29.9 |
| 22Q3 (15) | 0.97 | 5.43 | 125.58 | 0.38 | 22.58 | -30.91 | 93.88 | -5.29 | -55.62 | 238.52 | -19.35 | 44.3 | 58.29 | 7.21 | 39.75 | 274.11 | -19.5 | -18.21 |
| 22Q2 (14) | 0.92 | -4.17 | -72.37 | 0.31 | -8.82 | -86.75 | 99.12 | 4.74 | 262.81 | 295.74 | 10.06 | 662.02 | 54.37 | 17.3 | 496.82 | 340.49 | 7.41 | 497.04 |
| 22Q1 (13) | 0.96 | 50.0 | -11.11 | 0.34 | 3.03 | -46.03 | 94.63 | -33.29 | 12.09 | 268.72 | -2.09 | 86.06 | 46.35 | -16.76 | -39.44 | 317.00 | -12.1 | 108.11 |
| 21Q4 (12) | 0.64 | 48.84 | -65.59 | 0.33 | -40.0 | -74.02 | 141.86 | -32.94 | 190.52 | 274.47 | 66.04 | 282.11 | 55.68 | 33.49 | -0.27 | 360.65 | 7.61 | 456.39 |
| 21Q3 (11) | 0.43 | -87.09 | -64.75 | 0.55 | -76.5 | -28.57 | 211.55 | 674.34 | 183.58 | 165.30 | 325.92 | 39.58 | 41.71 | 357.85 | -49.02 | 335.14 | 487.66 | 201.38 |
| 21Q2 (10) | 3.33 | 208.33 | 170.73 | 2.34 | 271.43 | 162.92 | 27.32 | -67.64 | -62.93 | 38.81 | -73.13 | -62.22 | 9.11 | -88.1 | -85.25 | 57.03 | -62.56 | -50.26 |
| 21Q1 (9) | 1.08 | -41.94 | -45.18 | 0.63 | -50.39 | -37.62 | 84.42 | 72.89 | 83.2 | 144.43 | 101.07 | 61.05 | 76.53 | 37.08 | 142.41 | 152.32 | 134.99 | 46.19 |
| 20Q4 (8) | 1.86 | 52.46 | 11.38 | 1.27 | 64.94 | 126.79 | 48.83 | -34.54 | -10.39 | 71.83 | -39.35 | -55.68 | 55.83 | -31.76 | 4.18 | 64.82 | -41.71 | -60.22 |
| 20Q3 (7) | 1.22 | -0.81 | -6.87 | 0.77 | -13.48 | 87.8 | 74.60 | 1.23 | 6.98 | 118.43 | 15.29 | -46.22 | 81.82 | 32.46 | 15.06 | 111.20 | -3.01 | -49.18 |
| 20Q2 (6) | 1.23 | -37.56 | -16.33 | 0.89 | -11.88 | 71.15 | 73.69 | 59.92 | 19.36 | 102.72 | 14.54 | -40.83 | 61.77 | 95.66 | 22.95 | 114.65 | 10.04 | -38.06 |
| 20Q1 (5) | 1.97 | 17.96 | 123.86 | 1.01 | 80.36 | 152.5 | 46.08 | -15.43 | -55.65 | 89.68 | -44.66 | -60.15 | 31.57 | -41.09 | -61.04 | 104.19 | -36.06 | -57.97 |
| 19Q4 (4) | 1.67 | 27.48 | 0.0 | 0.56 | 36.59 | 0.0 | 54.49 | -21.86 | 0.0 | 162.06 | -26.41 | 0.0 | 53.59 | -24.64 | 0.0 | 162.96 | -25.53 | 0.0 |
| 19Q3 (3) | 1.31 | -10.88 | 0.0 | 0.41 | -21.15 | 0.0 | 69.73 | 12.94 | 0.0 | 220.21 | 26.86 | 0.0 | 71.11 | 41.54 | 0.0 | 218.83 | 18.23 | 0.0 |
| 19Q2 (2) | 1.47 | 67.05 | 0.0 | 0.52 | 30.0 | 0.0 | 61.74 | -40.57 | 0.0 | 173.59 | -22.87 | 0.0 | 50.24 | -38.0 | 0.0 | 185.09 | -25.34 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 103.89 | 0.0 | 0.0 | 225.05 | 0.0 | 0.0 | 81.03 | 0.0 | 0.0 | 247.91 | 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) | 3.09 | -6.08 | 1.59 | 6.0 | 118.26 | 6.73 | 228.95 | -5.64 | 86.85 | 104.69 | 260.37 | -16.28 |
| 2022 (9) | 3.29 | -49.92 | 1.50 | -66.14 | 110.80 | 99.32 | 242.63 | 194.2 | 42.43 | -7.2 | 311.00 | 236.8 |
| 2021 (8) | 6.57 | 27.33 | 4.43 | 22.71 | 55.59 | -21.41 | 82.47 | -18.38 | 45.72 | -26.88 | 92.34 | -15.47 |
| 2020 (7) | 5.16 | 39.08 | 3.61 | 83.25 | 70.73 | -28.02 | 101.04 | -45.34 | 62.53 | 1.31 | 109.24 | -50.66 |
| 2019 (6) | 3.71 | -33.63 | 1.97 | -50.87 | 98.27 | 50.37 | 184.86 | 103.19 | 61.72 | 63.02 | 221.41 | 86.88 |
| 2018 (5) | 5.59 | -26.35 | 4.01 | -23.18 | 65.35 | 35.92 | 90.98 | 30.12 | 37.86 | -8.62 | 118.48 | 54.73 |
| 2017 (4) | 7.59 | -24.93 | 5.22 | -10.31 | 48.08 | 33.11 | 69.92 | 11.48 | 41.43 | -17.91 | 76.57 | 58.3 |
| 2016 (3) | 10.11 | -7.67 | 5.82 | -17.09 | 36.12 | 8.4 | 62.72 | 20.64 | 50.47 | -10.86 | 48.37 | 68.6 |
| 2015 (2) | 10.95 | 46.98 | 7.02 | -29.87 | 33.32 | -32.0 | 51.99 | 42.63 | 56.62 | -31.09 | 28.69 | 774.7 |
| 2014 (1) | 7.45 | 2.48 | 10.01 | -52.83 | 49.00 | -2.39 | 36.45 | 111.92 | 82.16 | 8.46 | 3.28 | 0 |
