- 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) | 0.82 | 64.0 | 95.24 | 0.55 | 19.57 | 25.0 | 110.34 | -39.49 | -49.18 | 166.04 | -16.55 | -20.1 | 141.12 | 24.94 | 23.51 | 135.26 | -49.6 | -56.46 |
| 23Q3 (19) | 0.50 | 25.0 | 6.38 | 0.46 | 9.52 | 2.22 | 182.34 | -19.99 | -6.08 | 198.98 | -9.1 | -2.12 | 112.95 | 40.61 | -17.52 | 268.37 | -26.77 | 3.02 |
| 23Q2 (18) | 0.40 | 11.11 | -39.39 | 0.42 | 0.0 | -27.59 | 227.90 | -9.26 | 65.3 | 218.90 | 0.06 | 40.6 | 80.33 | -16.03 | -36.94 | 366.47 | -2.08 | 120.54 |
| 23Q1 (17) | 0.36 | -14.29 | -44.62 | 0.42 | -4.55 | -33.33 | 251.16 | 15.68 | 79.05 | 218.77 | 5.28 | 51.83 | 95.67 | -16.27 | -27.98 | 374.27 | 20.48 | 147.01 |
| 22Q4 (16) | 0.42 | -10.64 | -36.36 | 0.44 | -2.22 | -40.54 | 217.11 | 11.83 | 58.46 | 207.80 | 2.21 | 69.7 | 114.26 | -16.56 | 0.27 | 310.65 | 19.25 | 113.49 |
| 22Q3 (15) | 0.47 | -28.79 | -31.88 | 0.45 | -22.41 | -40.0 | 194.15 | 40.82 | 46.73 | 203.30 | 30.58 | 67.75 | 136.94 | 7.5 | 19.64 | 260.51 | 56.77 | 87.35 |
| 22Q2 (14) | 0.66 | 1.54 | -31.25 | 0.58 | -7.94 | -32.56 | 137.87 | -1.71 | 44.78 | 155.69 | 8.05 | 46.67 | 127.39 | -4.1 | 25.57 | 166.17 | 9.67 | 66.29 |
| 22Q1 (13) | 0.65 | -1.52 | 3.17 | 0.63 | -14.86 | 8.62 | 140.27 | 2.38 | -3.27 | 144.09 | 17.67 | -8.9 | 132.83 | 16.57 | -8.91 | 151.52 | 4.13 | -3.7 |
| 21Q4 (12) | 0.66 | -4.35 | -1.49 | 0.74 | -1.33 | -13.95 | 137.01 | 3.54 | 0.76 | 122.45 | 1.04 | 16.25 | 113.95 | -0.45 | 33.56 | 145.51 | 4.65 | -6.71 |
| 21Q3 (11) | 0.69 | -28.13 | -12.66 | 0.75 | -12.79 | 20.97 | 132.32 | 38.95 | 14.65 | 121.19 | 14.17 | -17.3 | 114.46 | 12.82 | 23.06 | 139.05 | 39.15 | -17.7 |
| 21Q2 (10) | 0.96 | 52.38 | 68.42 | 0.86 | 48.28 | 104.76 | 95.23 | -34.33 | -40.18 | 106.15 | -32.89 | -51.12 | 101.45 | -30.43 | -19.0 | 99.93 | -36.49 | -60.21 |
| 21Q1 (9) | 0.63 | -5.97 | 3.28 | 0.58 | -32.56 | 0.0 | 145.01 | 6.65 | -2.13 | 158.17 | 50.17 | 1.4 | 145.83 | 70.92 | 61.94 | 157.34 | 0.87 | -26.51 |
| 20Q4 (8) | 0.67 | -15.19 | -5.63 | 0.86 | 38.71 | 68.63 | 135.97 | 17.81 | 5.46 | 105.33 | -28.13 | -41.17 | 85.32 | -8.27 | -26.42 | 155.98 | -7.68 | -18.77 |
| 20Q3 (7) | 0.79 | 38.6 | -17.71 | 0.62 | 47.62 | -11.43 | 115.41 | -27.5 | 21.32 | 146.55 | -32.52 | 13.5 | 93.01 | -25.74 | 15.57 | 168.95 | -32.72 | 17.51 |
| 20Q2 (6) | 0.57 | -6.56 | -35.23 | 0.42 | -27.59 | -37.31 | 159.19 | 7.44 | 53.94 | 217.18 | 39.23 | 59.07 | 125.25 | 39.09 | 74.81 | 251.12 | 17.29 | 49.22 |
| 20Q1 (5) | 0.61 | -14.08 | 24.49 | 0.58 | 13.73 | 23.4 | 148.17 | 14.92 | -19.6 | 155.99 | -12.88 | -19.54 | 90.05 | -22.34 | -30.15 | 214.11 | 11.5 | -14.09 |
| 19Q4 (4) | 0.71 | -26.04 | 0.0 | 0.51 | -27.14 | 0.0 | 128.93 | 35.53 | 0.0 | 179.05 | 38.67 | 0.0 | 115.95 | 44.07 | 0.0 | 192.03 | 33.57 | 0.0 |
| 19Q3 (3) | 0.96 | 9.09 | 0.0 | 0.70 | 4.48 | 0.0 | 95.13 | -8.01 | 0.0 | 129.12 | -5.43 | 0.0 | 80.48 | 12.32 | 0.0 | 143.77 | -14.57 | 0.0 |
| 19Q2 (2) | 0.88 | 79.59 | 0.0 | 0.67 | 42.55 | 0.0 | 103.41 | -43.88 | 0.0 | 136.53 | -29.58 | 0.0 | 71.65 | -44.42 | 0.0 | 168.29 | -32.48 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 184.28 | 0.0 | 0.0 | 193.87 | 0.0 | 0.0 | 128.91 | 0.0 | 0.0 | 249.24 | 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) | 1.65 | -23.26 | 1.58 | -32.77 | 221.36 | 30.68 | 230.35 | 48.37 | 179.68 | 58.85 | 272.03 | 28.6 |
| 2022 (9) | 2.15 | -29.97 | 2.35 | -29.64 | 169.39 | 42.32 | 155.25 | 41.86 | 113.11 | 6.56 | 211.53 | 72.93 |
| 2021 (8) | 3.07 | 6.23 | 3.34 | 21.01 | 119.02 | -5.7 | 109.44 | -17.29 | 106.15 | 2.06 | 122.32 | -20.83 |
| 2020 (7) | 2.89 | 14.68 | 2.76 | 23.21 | 126.21 | -12.96 | 132.31 | -18.68 | 104.01 | -9.25 | 154.50 | -19.99 |
| 2019 (6) | 2.52 | -7.01 | 2.24 | -26.8 | 145.00 | 7.62 | 162.71 | 36.32 | 114.61 | 14.59 | 193.10 | 25.34 |
| 2018 (5) | 2.71 | 0.0 | 3.06 | -9.47 | 134.73 | 0.0 | 119.36 | 10.39 | 100.02 | 12.88 | 154.06 | -0.12 |
| 2017 (4) | 2.71 | 15.32 | 3.38 | 14.58 | 134.73 | -13.16 | 108.13 | -12.62 | 88.61 | -1.75 | 154.25 | -18.25 |
| 2016 (3) | 2.35 | -8.56 | 2.95 | -15.71 | 155.14 | 9.2 | 123.74 | 18.59 | 90.19 | 1.1 | 188.69 | 20.03 |
| 2015 (2) | 2.57 | -9.19 | 3.50 | -26.0 | 142.07 | 10.1 | 104.34 | 35.14 | 89.21 | 4.83 | 157.20 | 29.76 |
| 2014 (1) | 2.83 | 0 | 4.73 | 0 | 129.04 | 0 | 77.21 | 0 | 85.10 | 0 | 121.15 | 0 |
