- 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) | 2.43 | 107.69 | -15.03 | 15.39 | 104.65 | -43.69 | 37.44 | -51.96 | 17.66 | 5.91 | -51.2 | 77.48 | 81.44 | -33.87 | 2.61 | -38.09 | -15.08 | 13.86 |
| 23Q3 (19) | 1.17 | 51.95 | -12.69 | 7.52 | 18.8 | -89.48 | 77.94 | -34.12 | 14.37 | 12.11 | -15.73 | 853.54 | 123.15 | -9.44 | 5.31 | -33.10 | -900.0 | 30.35 |
| 23Q2 (18) | 0.77 | 108.11 | -31.86 | 6.33 | 124.47 | -85.08 | 118.30 | -51.89 | 47.34 | 14.37 | -55.51 | 571.5 | 135.99 | -69.42 | -23.23 | -3.31 | 98.01 | 96.5 |
| 23Q1 (17) | 0.37 | -87.06 | -5.13 | 2.82 | -89.68 | -89.72 | 245.90 | 672.78 | 6.61 | 32.30 | 869.97 | 872.89 | 444.64 | 460.21 | -2.02 | -166.43 | -276.37 | 24.29 |
| 22Q4 (16) | 2.86 | 113.43 | -3.05 | 27.33 | -61.77 | -82.9 | 31.82 | -53.31 | 3.21 | 3.33 | 162.2 | 484.21 | 79.37 | -32.13 | 28.41 | -44.22 | 6.94 | -45.41 |
| 22Q3 (15) | 1.34 | 18.58 | 17.54 | 71.49 | 68.45 | 98.91 | 68.15 | -15.12 | -14.76 | 1.27 | -40.65 | -49.8 | 116.94 | -33.98 | 8.93 | -47.52 | 49.82 | -91.07 |
| 22Q2 (14) | 1.13 | 189.74 | 109.26 | 42.44 | 54.78 | 97.3 | 80.29 | -65.19 | -52.68 | 2.14 | -35.54 | -49.41 | 177.13 | -60.97 | 11.07 | -94.69 | 56.93 | -755.75 |
| 22Q1 (13) | 0.39 | -86.78 | -54.12 | 27.42 | -82.84 | -1.86 | 230.66 | 648.17 | 115.49 | 3.32 | 482.46 | 1.84 | 453.81 | 634.2 | 135.05 | -219.84 | -622.92 | -165.6 |
| 21Q4 (12) | 2.95 | 158.77 | 126.92 | 159.79 | 344.6 | 165.79 | 30.83 | -61.44 | -55.96 | 0.57 | -77.47 | -62.25 | 61.81 | -42.42 | -48.62 | -30.41 | -22.28 | 37.66 |
| 21Q3 (11) | 1.14 | 111.11 | -4.2 | 35.94 | 67.09 | -41.84 | 79.95 | -52.88 | 4.72 | 2.53 | -40.19 | 72.11 | 107.35 | -32.68 | 6.92 | -24.87 | -272.23 | -10.19 |
| 21Q2 (10) | 0.54 | -36.47 | 8.0 | 21.51 | -23.01 | -36.53 | 169.67 | 58.51 | -7.52 | 4.23 | 29.75 | 57.25 | 159.47 | -17.4 | -9.46 | 14.44 | 117.45 | 44.11 |
| 21Q1 (9) | 0.85 | -34.62 | -3.41 | 27.94 | -53.53 | -45.35 | 107.04 | 52.91 | 3.38 | 3.26 | 115.89 | 83.15 | 193.07 | 60.5 | 54.14 | -82.77 | -69.68 | -314.89 |
| 20Q4 (8) | 1.30 | 9.24 | -21.69 | 60.12 | -2.72 | -8.65 | 70.00 | -8.32 | 28.04 | 1.51 | 2.72 | 9.42 | 120.29 | 19.81 | 54.5 | -48.78 | -116.13 | -123.76 |
| 20Q3 (7) | 1.19 | 138.0 | 77.61 | 61.80 | 82.35 | 80.54 | 76.35 | -58.38 | -43.91 | 1.47 | -45.35 | -44.74 | 100.40 | -43.0 | -31.08 | -22.57 | -325.25 | -227.1 |
| 20Q2 (6) | 0.50 | -43.18 | -66.22 | 33.89 | -33.72 | -52.05 | 183.46 | 77.19 | 198.07 | 2.69 | 51.12 | 108.53 | 176.13 | 40.61 | 116.35 | 10.02 | 150.23 | 153.96 |
| 20Q1 (5) | 0.88 | -46.99 | -26.67 | 51.13 | -22.31 | -14.64 | 103.54 | 89.39 | 36.42 | 1.78 | 28.99 | 17.11 | 125.26 | 60.88 | 22.78 | -19.95 | 8.49 | 18.9 |
| 19Q4 (4) | 1.66 | 147.76 | 0.0 | 65.81 | 92.26 | 0.0 | 54.67 | -59.83 | 0.0 | 1.38 | -48.12 | 0.0 | 77.86 | -46.55 | 0.0 | -21.80 | -215.94 | 0.0 |
| 19Q3 (3) | 0.67 | -54.73 | 0.0 | 34.23 | -51.57 | 0.0 | 136.11 | 121.14 | 0.0 | 2.66 | 106.2 | 0.0 | 145.67 | 78.93 | 0.0 | -6.90 | 62.84 | 0.0 |
| 19Q2 (2) | 1.48 | 23.33 | 0.0 | 70.68 | 18.0 | 0.0 | 61.55 | -18.91 | 0.0 | 1.29 | -15.13 | 0.0 | 81.41 | -20.2 | 0.0 | -18.57 | 24.51 | 0.0 |
| 19Q1 (1) | 1.20 | 0.0 | 0.0 | 59.90 | 0.0 | 0.0 | 75.90 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 102.02 | 0.0 | 0.0 | -24.60 | 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) | 5.55 | 11.9 | 32.29 | -35.86 | 65.75 | -10.64 | 11.30 | 55.86 | 191.96 | -6.81 | -114.91 | 0 |
| 2022 (9) | 4.96 | 3.12 | 50.34 | -83.27 | 73.58 | -2.95 | 7.25 | 499.17 | 205.99 | 26.59 | -125.16 | 0 |
| 2021 (8) | 4.81 | 5.48 | 300.85 | 75.88 | 75.82 | -5.34 | 1.21 | -43.19 | 162.72 | 6.2 | -85.69 | 0 |
| 2020 (7) | 4.56 | -35.41 | 171.05 | -28.46 | 80.10 | 54.87 | 2.13 | 39.22 | 153.22 | 50.35 | -70.99 | 0 |
| 2019 (6) | 7.06 | 63.43 | 239.10 | 379.93 | 51.72 | -38.84 | 1.53 | -79.13 | 101.91 | -32.85 | -48.66 | 0 |
| 2018 (5) | 4.32 | 16.76 | 49.82 | 126.35 | 84.57 | -14.21 | 7.33 | -55.79 | 151.76 | 23.71 | -59.86 | 0 |
| 2017 (4) | 3.70 | 28.03 | 22.01 | 40.1 | 98.58 | -21.84 | 16.58 | -28.66 | 122.67 | 36.79 | -7.51 | 0 |
| 2016 (3) | 2.89 | 17.96 | 15.71 | -4.79 | 126.13 | -15.28 | 23.24 | 5.06 | 89.68 | -24.74 | 59.69 | 15.14 |
| 2015 (2) | 2.45 | 23.74 | 16.50 | 138.44 | 148.88 | -19.28 | 22.12 | -58.07 | 119.16 | -7.64 | 51.84 | -52.08 |
| 2014 (1) | 1.98 | 0 | 6.92 | 0 | 184.44 | 0 | 52.76 | 0 | 129.02 | 0 | 108.19 | 0 |
