- 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) | 1.50 | 22.95 | 22.95 | 2.76 | 37.31 | 47.59 | 60.85 | -18.52 | -18.42 | 33.00 | -27.17 | -32.2 | 69.30 | -18.49 | -43.93 | 24.56 | -29.77 | 7542.42 |
| 23Q3 (19) | 1.22 | 9.91 | 6.09 | 2.01 | 13.56 | 12.29 | 74.68 | -9.09 | -5.96 | 45.31 | -11.68 | -10.72 | 85.02 | -16.8 | -35.91 | 34.97 | 11.83 | 1504.42 |
| 23Q2 (18) | 1.11 | 26.14 | -2.63 | 1.77 | 20.41 | -18.43 | 82.15 | -20.88 | 3.28 | 51.30 | -17.26 | 22.35 | 102.19 | -27.24 | -0.79 | 31.27 | 23.21 | 69.39 |
| 23Q1 (17) | 0.88 | -27.87 | 6.02 | 1.47 | -21.39 | -19.67 | 103.83 | 39.2 | -5.4 | 62.00 | 27.39 | 24.37 | 140.45 | 13.64 | 14.46 | 25.38 | 7790.91 | -31.22 |
| 22Q4 (16) | 1.22 | 6.09 | -14.08 | 1.87 | 4.47 | -26.95 | 74.59 | -6.07 | 16.62 | 48.67 | -4.1 | 36.91 | 123.59 | -6.84 | 55.91 | -0.33 | 86.75 | -101.63 |
| 22Q3 (15) | 1.15 | 0.88 | -22.3 | 1.79 | -17.51 | -16.36 | 79.41 | -0.16 | 29.29 | 50.75 | 21.04 | 19.3 | 132.66 | 28.8 | 54.83 | -2.49 | -113.49 | -113.62 |
| 22Q2 (14) | 1.14 | 37.35 | -28.3 | 2.17 | 18.58 | 7.43 | 79.54 | -27.53 | 38.67 | 41.93 | -15.89 | -7.11 | 103.00 | -16.06 | 4.86 | 18.46 | -49.97 | 331.31 |
| 22Q1 (13) | 0.83 | -41.55 | -25.89 | 1.83 | -28.52 | 13.66 | 109.76 | 71.61 | 34.72 | 49.85 | 40.23 | -11.57 | 122.71 | 54.8 | -11.32 | 36.90 | 82.31 | 6933.33 |
| 21Q4 (12) | 1.42 | -4.05 | -18.86 | 2.56 | 19.63 | -8.57 | 63.96 | 4.14 | 23.31 | 35.55 | -16.43 | 9.49 | 79.27 | -7.48 | -1.45 | 20.24 | 10.72 | 417.65 |
| 21Q3 (11) | 1.48 | -6.92 | 5.71 | 2.14 | 5.94 | -3.17 | 61.42 | 7.08 | -5.49 | 42.54 | -5.76 | 3.45 | 85.68 | -12.78 | 2.11 | 18.28 | 327.1 | -17.62 |
| 21Q2 (10) | 1.59 | 41.96 | 12.77 | 2.02 | 25.47 | 7.45 | 57.36 | -29.59 | -10.99 | 45.14 | -19.92 | -6.85 | 98.23 | -29.01 | 33.79 | 4.28 | 892.59 | -89.16 |
| 21Q1 (9) | 1.12 | -36.0 | 72.31 | 1.61 | -42.5 | 67.71 | 81.47 | 57.07 | -42.02 | 56.37 | 73.61 | -40.48 | 138.38 | 72.03 | -7.05 | -0.54 | -113.81 | -100.63 |
| 20Q4 (8) | 1.75 | 25.0 | 33.59 | 2.80 | 26.7 | 29.63 | 51.87 | -20.19 | -25.07 | 32.47 | -21.04 | -23.09 | 80.44 | -4.14 | 5.87 | 3.91 | -82.38 | -88.97 |
| 20Q3 (7) | 1.40 | -0.71 | 9.37 | 2.21 | 17.55 | 20.11 | 64.99 | 0.85 | -8.73 | 41.12 | -15.15 | -16.93 | 83.91 | 14.29 | 16.22 | 22.19 | -43.79 | -54.26 |
| 20Q2 (6) | 1.41 | 116.92 | 14.63 | 1.88 | 95.83 | 19.75 | 64.44 | -54.14 | -13.21 | 48.46 | -48.83 | -16.32 | 73.42 | -50.69 | 2.44 | 39.48 | -54.28 | -34.73 |
| 20Q1 (5) | 0.65 | -50.38 | -36.27 | 0.96 | -55.56 | -25.0 | 140.52 | 103.0 | 57.01 | 94.71 | 124.32 | 33.41 | 148.88 | 95.95 | 70.01 | 86.35 | 143.51 | 18.42 |
| 19Q4 (4) | 1.31 | 2.34 | 0.0 | 2.16 | 17.39 | 0.0 | 69.22 | -2.79 | 0.0 | 42.22 | -14.71 | 0.0 | 75.98 | 5.24 | 0.0 | 35.46 | -26.9 | 0.0 |
| 19Q3 (3) | 1.28 | 4.07 | 0.0 | 1.84 | 17.2 | 0.0 | 71.21 | -4.09 | 0.0 | 49.50 | -14.52 | 0.0 | 72.20 | 0.74 | 0.0 | 48.51 | -19.8 | 0.0 |
| 19Q2 (2) | 1.23 | 20.59 | 0.0 | 1.57 | 22.66 | 0.0 | 74.25 | -17.04 | 0.0 | 57.91 | -18.43 | 0.0 | 71.67 | -18.16 | 0.0 | 60.49 | -17.05 | 0.0 |
| 19Q1 (1) | 1.02 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 89.50 | 0.0 | 0.0 | 70.99 | 0.0 | 0.0 | 87.57 | 0.0 | 0.0 | 72.92 | 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) | 4.35 | 6.1 | 8.08 | -1.34 | 83.93 | -5.61 | 45.15 | 1.35 | 111.96 | -4.24 | 17.12 | 3.44 |
| 2022 (9) | 4.10 | -13.68 | 8.19 | -12.96 | 88.92 | 15.81 | 44.55 | 14.88 | 116.92 | 7.77 | 16.55 | 134.09 |
| 2021 (8) | 4.75 | 2.15 | 9.41 | 14.76 | 76.78 | -2.23 | 38.78 | -12.91 | 108.49 | 0.34 | 7.07 | -52.65 |
| 2020 (7) | 4.65 | -2.52 | 8.20 | 12.33 | 78.53 | 2.71 | 44.53 | -10.92 | 108.12 | 29.08 | 14.93 | -65.03 |
| 2019 (6) | 4.77 | -2.25 | 7.30 | 5.34 | 76.46 | 2.3 | 49.99 | -5.05 | 83.76 | -9.03 | 42.69 | 20.83 |
| 2018 (5) | 4.88 | -10.13 | 6.93 | -11.15 | 74.74 | 11.24 | 52.65 | 12.52 | 92.07 | -8.63 | 35.33 | 167.45 |
| 2017 (4) | 5.43 | -5.24 | 7.80 | 12.55 | 67.19 | 5.48 | 46.79 | -11.13 | 100.77 | 6.36 | 13.21 | -38.87 |
| 2016 (3) | 5.73 | 0 | 6.93 | 0 | 63.70 | 0 | 52.65 | 0 | 94.74 | 0 | 21.61 | 0 |
