- 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) | 1.21 | 18.63 | 6.14 | 0.17 | 88.89 | 88.89 | 74.96 | -16.06 | -5.92 | 541.12 | -48.23 | -43.85 | 45.42 | -55.94 | -76.58 | 570.65 | -44.68 | -32.82 |
| 23Q3 (19) | 1.02 | -18.4 | -12.82 | 0.09 | 12.5 | -59.09 | 89.30 | 23.05 | 14.59 | 1045.33 | -3.47 | 152.5 | 103.09 | -23.72 | 16.76 | 1031.55 | 1.09 | 155.57 |
| 23Q2 (18) | 1.25 | 16.82 | -22.36 | 0.08 | -33.33 | -82.22 | 72.57 | -14.35 | 28.51 | 1082.96 | 36.99 | 441.02 | 135.15 | 2.37 | 220.03 | 1020.38 | 37.28 | 375.9 |
| 23Q1 (17) | 1.07 | -6.14 | 105.77 | 0.12 | 33.33 | -7.69 | 84.73 | 6.34 | -51.46 | 790.55 | -17.96 | 14.27 | 132.02 | -31.94 | -2.4 | 743.26 | -12.49 | 1.67 |
| 22Q4 (16) | 1.14 | -2.56 | 28.09 | 0.09 | -59.09 | -59.09 | 79.68 | 2.25 | -22.41 | 963.67 | 132.78 | 134.8 | 193.97 | 119.7 | 129.55 | 849.38 | 110.44 | 98.16 |
| 22Q3 (15) | 1.17 | -27.33 | 408.7 | 0.22 | -51.11 | 83.33 | 77.93 | 38.0 | -80.13 | 413.99 | 106.82 | -46.87 | 88.29 | 109.07 | -52.15 | 403.63 | 88.25 | -59.1 |
| 22Q2 (14) | 1.61 | 209.62 | 631.82 | 0.45 | 246.15 | 221.43 | 56.47 | -67.65 | -86.61 | 200.17 | -71.07 | -69.52 | 42.23 | -68.78 | -77.79 | 214.41 | -70.67 | -75.87 |
| 22Q1 (13) | 0.52 | -41.57 | 126.09 | 0.13 | -40.91 | -27.78 | 174.54 | 69.95 | -56.08 | 691.81 | 68.56 | 33.38 | 135.27 | 60.08 | -30.21 | 731.08 | 70.56 | 1.23 |
| 21Q4 (12) | 0.89 | 286.96 | 17.11 | 0.22 | 83.33 | -37.14 | 102.70 | -73.81 | -14.42 | 410.43 | -47.32 | 57.36 | 84.50 | -54.21 | -22.95 | 428.63 | -56.56 | 58.07 |
| 21Q3 (11) | 0.23 | 4.55 | -36.11 | 0.12 | -14.29 | -64.71 | 392.16 | -7.02 | 53.99 | 779.13 | 18.63 | 193.88 | 184.53 | -2.93 | 62.08 | 986.75 | 11.06 | 143.08 |
| 21Q2 (10) | 0.22 | -4.35 | -63.93 | 0.14 | -22.22 | -33.33 | 421.77 | 6.14 | 182.78 | 656.78 | 26.63 | 51.39 | 190.10 | -1.92 | 46.34 | 888.45 | 23.01 | 96.09 |
| 21Q1 (9) | 0.23 | -69.74 | 2200.0 | 0.18 | -48.57 | 0 | 397.37 | 231.11 | -96.9 | 518.68 | 98.87 | -97.87 | 193.82 | 76.73 | -92.6 | 722.23 | 166.35 | -97.91 |
| 20Q4 (8) | 0.76 | 111.11 | -61.81 | 0.35 | 2.94 | 29.63 | 120.01 | -52.87 | 162.37 | 260.82 | -1.62 | -23.02 | 109.67 | -3.67 | 156.96 | 271.16 | -33.2 | -20.68 |
| 20Q3 (7) | 0.36 | -40.98 | 1100.0 | 0.34 | 61.9 | 0 | 254.66 | 70.74 | -90.55 | 265.12 | -38.89 | 0 | 113.85 | -12.36 | 0 | 405.93 | -10.41 | 0 |
| 20Q2 (6) | 0.61 | 6000.0 | -43.52 | 0.21 | 0 | 250.0 | 149.15 | -98.84 | 77.48 | 433.83 | -98.22 | -70.1 | 129.90 | -95.04 | -61.16 | 453.08 | -98.69 | -62.26 |
| 20Q1 (5) | 0.01 | -99.5 | -99.3 | 0.00 | -100.0 | 100.0 | 12804.30 | 27893.66 | 20073.78 | 24394.80 | 7099.93 | 0 | 2619.31 | 6037.09 | 0 | 34579.80 | 10014.9 | 0 |
| 19Q4 (4) | 1.99 | 6533.33 | 0.0 | 0.27 | 0 | 0.0 | 45.74 | -98.3 | 0.0 | 338.82 | 0 | 0.0 | 42.68 | 0 | 0.0 | 341.87 | 0 | 0.0 |
| 19Q3 (3) | 0.03 | -97.22 | 0.0 | 0.00 | -100.0 | 0.0 | 2694.94 | 3106.73 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q2 (2) | 1.08 | -24.48 | 0.0 | 0.06 | 400.0 | 0.0 | 84.04 | 32.41 | 0.0 | 1450.92 | 0 | 0.0 | 334.49 | 0 | 0.0 | 1200.47 | 0 | 0.0 |
| 19Q1 (1) | 1.43 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 63.47 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0.00 | 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) | 4.84 | 6.14 | 0.48 | -42.17 | 75.46 | -5.79 | 765.42 | 73.51 | 107.56 | 17.53 | 733.33 | 70.66 |
| 2022 (9) | 4.56 | 218.88 | 0.83 | 38.33 | 80.10 | -68.56 | 441.13 | -27.1 | 91.52 | -46.25 | 429.71 | -37.7 |
| 2021 (8) | 1.43 | -16.37 | 0.60 | -47.83 | 254.81 | 19.71 | 605.14 | 90.39 | 170.26 | 67.09 | 689.70 | 60.84 |
| 2020 (7) | 1.71 | -37.59 | 1.15 | 167.44 | 212.86 | 60.08 | 317.85 | -62.79 | 101.90 | -30.19 | 428.80 | -49.02 |
| 2019 (6) | 2.74 | 24.55 | 0.43 | -30.65 | 132.97 | -19.87 | 854.16 | 46.05 | 145.96 | -30.09 | 841.18 | 55.19 |
| 2018 (5) | 2.20 | -60.5 | 0.62 | 0 | 165.95 | 153.2 | 584.85 | 0 | 208.78 | 0 | 542.02 | 0 |
| 2017 (4) | 5.57 | -27.19 | -0.01 | 0 | 65.54 | 37.46 | 0.00 | 0 | 0.00 | 0 | 0.00 | 0 |
| 2016 (3) | 7.65 | -67.75 | 0.04 | -96.46 | 47.68 | 209.81 | 8130.96 | 2413.28 | 4447.57 | 3416.7 | 3731.07 | 1656.29 |
| 2015 (2) | 23.72 | 477.13 | 1.13 | 841.67 | 15.39 | -82.66 | 323.52 | -89.52 | 126.47 | -69.64 | 212.44 | -92.3 |
| 2014 (1) | 4.11 | -81.39 | 0.12 | 20.0 | 88.76 | 437.29 | 3086.41 | -12.51 | 416.57 | -48.0 | 2758.60 | 0.56 |
