- 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) | 0.81 | -4.71 | -8.99 | 0.67 | 0.0 | -65.99 | 111.79 | 4.43 | 9.8 | 134.82 | -1.28 | 191.57 | 26.19 | -8.23 | 183.44 | 220.42 | 2.48 | 58.79 |
| 23Q3 (19) | 0.85 | 13.33 | 2.41 | 0.67 | -10.67 | -37.96 | 107.05 | -11.81 | -2.28 | 136.57 | 12.39 | 61.83 | 28.54 | 10.11 | 65.74 | 215.08 | -0.88 | 21.71 |
| 23Q2 (18) | 0.75 | -12.79 | -54.55 | 0.75 | -50.98 | -9.64 | 121.39 | 15.05 | 119.95 | 121.51 | 103.74 | 10.69 | 25.92 | 91.29 | -0.61 | 216.98 | 43.14 | 56.22 |
| 23Q1 (17) | 0.86 | -3.37 | -35.34 | 1.53 | -22.34 | 96.15 | 105.51 | 3.63 | 54.3 | 59.64 | 28.98 | -48.57 | 13.55 | 46.65 | -48.26 | 151.59 | 9.21 | -4.15 |
| 22Q4 (16) | 0.89 | 7.23 | -36.43 | 1.97 | 82.41 | 143.21 | 101.81 | -7.07 | 56.9 | 46.24 | -45.21 | -58.73 | 9.24 | -46.34 | -72.65 | 138.81 | -21.45 | -3.03 |
| 22Q3 (15) | 0.83 | -49.7 | -39.86 | 1.08 | 30.12 | 28.57 | 109.55 | 98.5 | 65.81 | 84.39 | -23.13 | -21.79 | 17.22 | -33.97 | -33.74 | 176.72 | 27.24 | 19.42 |
| 22Q2 (14) | 1.65 | 24.06 | 50.0 | 0.83 | 6.41 | 0.0 | 55.19 | -19.29 | -33.11 | 109.78 | -5.34 | 0.72 | 26.08 | -0.42 | 25.81 | 138.89 | -12.18 | -18.67 |
| 22Q1 (13) | 1.33 | -5.0 | -12.5 | 0.78 | -3.7 | 9.86 | 68.38 | 5.38 | 14.58 | 115.97 | 3.52 | -9.31 | 26.19 | -22.47 | -6.63 | 158.15 | 10.49 | -0.85 |
| 21Q4 (12) | 1.40 | 1.45 | -11.39 | 0.81 | -3.57 | 50.0 | 64.89 | -1.79 | 12.79 | 112.03 | 3.83 | -33.28 | 33.78 | 29.97 | -3.18 | 143.14 | -3.27 | -24.88 |
| 21Q3 (11) | 1.38 | 25.45 | 5.34 | 0.84 | 1.2 | 1.2 | 66.07 | -19.92 | -5.03 | 107.90 | -1.0 | -1.8 | 25.99 | 25.37 | -2.48 | 147.98 | -13.35 | -3.15 |
| 21Q2 (10) | 1.10 | -27.63 | -9.84 | 0.83 | 16.9 | 0.0 | 82.51 | 38.25 | 10.44 | 108.99 | -14.77 | -0.86 | 20.73 | -26.1 | -31.7 | 170.77 | 7.07 | 10.68 |
| 21Q1 (9) | 1.52 | -3.8 | 28.81 | 0.71 | 31.48 | -18.39 | 59.68 | 3.74 | -22.44 | 127.88 | -23.84 | 22.8 | 28.05 | -19.6 | 4.35 | 159.50 | -16.29 | 3.43 |
| 20Q4 (8) | 1.58 | 20.61 | 20.61 | 0.54 | -34.94 | -37.21 | 57.53 | -17.31 | -16.92 | 167.90 | 52.8 | 59.3 | 34.89 | 30.92 | 26.14 | 190.55 | 24.71 | 29.63 |
| 20Q3 (7) | 1.31 | 7.38 | 9.17 | 0.83 | 0.0 | 3.75 | 69.57 | -6.88 | -8.15 | 109.88 | -0.05 | -3.29 | 26.65 | -12.19 | -25.52 | 152.80 | -0.97 | -0.51 |
| 20Q2 (6) | 1.22 | 3.39 | 35.56 | 0.83 | -4.6 | -11.7 | 74.71 | -2.91 | -26.39 | 109.93 | 5.56 | 14.02 | 30.35 | 12.91 | -5.3 | 154.29 | 0.05 | -6.98 |
| 20Q1 (5) | 1.18 | -9.92 | 2.61 | 0.87 | 1.16 | -21.62 | 76.95 | 11.12 | -2.42 | 104.14 | -1.2 | 27.31 | 26.88 | -2.82 | -3.9 | 154.21 | 4.91 | 16.22 |
| 19Q4 (4) | 1.31 | 9.17 | 0.0 | 0.86 | 7.5 | 0.0 | 69.25 | -8.57 | 0.0 | 105.40 | -7.23 | 0.0 | 27.66 | -22.69 | 0.0 | 146.99 | -4.29 | 0.0 |
| 19Q3 (3) | 1.20 | 33.33 | 0.0 | 0.80 | -14.89 | 0.0 | 75.74 | -25.38 | 0.0 | 113.62 | 17.85 | 0.0 | 35.78 | 11.64 | 0.0 | 153.58 | -7.4 | 0.0 |
| 19Q2 (2) | 0.90 | -21.74 | 0.0 | 0.94 | -15.32 | 0.0 | 101.50 | 28.71 | 0.0 | 96.41 | 17.86 | 0.0 | 32.05 | 14.59 | 0.0 | 165.86 | 25.0 | 0.0 |
| 19Q1 (1) | 1.15 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 78.86 | 0.0 | 0.0 | 81.80 | 0.0 | 0.0 | 27.97 | 0.0 | 0.0 | 132.69 | 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) | 2.81 | -7.57 | 3.51 | -33.77 | 129.78 | 8.01 | 103.87 | 50.86 | 21.14 | 27.2 | 212.51 | 23.27 |
| 2022 (9) | 3.04 | -57.66 | 5.30 | 64.09 | 120.16 | 136.44 | 68.85 | -39.1 | 16.62 | -35.38 | 172.39 | 24.78 |
| 2021 (8) | 7.18 | 75.12 | 3.23 | 101.87 | 50.82 | -42.92 | 113.05 | -50.46 | 25.72 | -45.23 | 138.15 | -48.89 |
| 2020 (7) | 4.10 | -25.18 | 1.60 | -57.67 | 89.04 | 33.61 | 228.21 | 136.54 | 46.96 | 79.99 | 270.28 | 97.24 |
| 2019 (6) | 5.48 | -30.28 | 3.78 | -49.4 | 66.64 | 43.56 | 96.48 | 97.34 | 26.09 | 45.19 | 137.03 | 77.18 |
| 2018 (5) | 7.86 | 162.0 | 7.47 | 83.09 | 46.42 | -61.84 | 48.89 | -45.38 | 17.97 | -61.07 | 77.34 | -53.12 |
| 2017 (4) | 3.00 | -3.23 | 4.08 | -4.45 | 121.65 | 3.36 | 89.51 | 4.67 | 46.16 | -22.58 | 164.99 | 14.89 |
| 2016 (3) | 3.10 | -11.43 | 4.27 | -15.94 | 117.70 | 12.97 | 85.52 | 18.96 | 59.62 | 1.46 | 143.61 | 22.41 |
| 2015 (2) | 3.50 | -11.62 | 5.08 | -18.46 | 104.19 | 12.98 | 71.89 | 22.8 | 58.76 | 3.29 | 117.32 | 24.98 |
| 2014 (1) | 3.96 | 27.74 | 6.23 | 14.1 | 92.22 | -21.73 | 58.54 | -12.47 | 56.89 | -35.29 | 93.87 | -3.03 |
