- 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) | 42.87 | 3.85 | -12.56 | 1.93 | 37.86 | 87.38 | 2.12 | -3.64 | 13.98 | 47.22 | -27.4 | -46.76 | 17.39 | 4.95 | -20.23 | 31.95 | -36.94 | -53.53 |
| 23Q3 (19) | 41.28 | -36.46 | -0.53 | 1.40 | -3.45 | 7.69 | 2.20 | 57.14 | 0.46 | 65.04 | 3.95 | -7.18 | 16.57 | 20.6 | 20.16 | 50.67 | 0.88 | -13.34 |
| 23Q2 (18) | 64.97 | 50.01 | 87.45 | 1.45 | 36.79 | 5.07 | 1.40 | -33.33 | -46.77 | 62.57 | -26.85 | -5.37 | 13.74 | -31.51 | 21.06 | 50.23 | -25.67 | -12.49 |
| 23Q1 (17) | 43.31 | -11.67 | 134.62 | 1.06 | 2.91 | 21.84 | 2.10 | 12.9 | -57.4 | 85.54 | -3.55 | -17.95 | 20.06 | -7.98 | 6.87 | 67.58 | -1.7 | -25.25 |
| 22Q4 (16) | 49.03 | 18.14 | 104.38 | 1.03 | -20.77 | -21.37 | 1.86 | -15.07 | -50.92 | 88.69 | 26.57 | 27.87 | 21.80 | 58.09 | 61.24 | 68.75 | 17.58 | 15.27 |
| 22Q3 (15) | 41.50 | 19.73 | 113.15 | 1.30 | -5.8 | 19.27 | 2.19 | -16.73 | -53.1 | 70.07 | 5.97 | -15.97 | 13.79 | 21.5 | 11.93 | 58.47 | 1.86 | -22.81 |
| 22Q2 (14) | 34.66 | 87.76 | -5.97 | 1.38 | 58.62 | 26.61 | 2.63 | -46.65 | 6.48 | 66.12 | -36.58 | -20.74 | 11.35 | -39.53 | 21.52 | 57.40 | -36.51 | -25.02 |
| 22Q1 (13) | 18.46 | -23.05 | 9.69 | 0.87 | -33.59 | 31.82 | 4.93 | 30.08 | -8.87 | 104.25 | 50.3 | -24.85 | 18.77 | 38.83 | 16.01 | 90.41 | 51.59 | -29.35 |
| 21Q4 (12) | 23.99 | 23.22 | -41.63 | 1.31 | 20.18 | -2.96 | 3.79 | -18.84 | 71.49 | 69.36 | -16.82 | 3.0 | 13.52 | 9.74 | 59.25 | 59.64 | -21.27 | -2.33 |
| 21Q3 (11) | 19.47 | -47.18 | -81.74 | 1.09 | 0.0 | 53.52 | 4.67 | 89.07 | 449.41 | 83.39 | -0.04 | -34.59 | 12.32 | 31.91 | -50.14 | 75.75 | -1.05 | -26.9 |
| 21Q2 (10) | 36.86 | 119.01 | 29.56 | 1.09 | 65.15 | 127.08 | 2.47 | -54.34 | -22.81 | 83.42 | -39.87 | -55.92 | 9.34 | -42.27 | -78.64 | 76.55 | -40.18 | -48.52 |
| 21Q1 (9) | 16.83 | -59.05 | 72.26 | 0.66 | -51.11 | 78.38 | 5.41 | 144.8 | -41.89 | 138.73 | 106.01 | -44.18 | 16.18 | 90.58 | -76.11 | 127.96 | 109.56 | -32.68 |
| 20Q4 (8) | 41.10 | -61.46 | -34.31 | 1.35 | 90.14 | -27.03 | 2.21 | 160.0 | 52.41 | 67.34 | -47.18 | 37.26 | 8.49 | -65.64 | -38.25 | 61.06 | -41.07 | 66.06 |
| 20Q3 (7) | 106.65 | 274.87 | -98.68 | 0.71 | 47.92 | -41.8 | 0.85 | -73.44 | 8400.0 | 127.48 | -32.64 | 70.98 | 24.71 | -43.49 | 42.17 | 103.62 | -30.32 | 81.15 |
| 20Q2 (6) | 28.45 | 191.2 | -74.63 | 0.48 | 29.73 | -67.57 | 3.20 | -65.63 | 295.06 | 189.24 | -23.85 | 207.26 | 43.73 | -35.43 | 119.75 | 148.71 | -21.77 | 249.99 |
| 20Q1 (5) | 9.77 | -84.39 | -86.31 | 0.37 | -80.0 | -75.5 | 9.31 | 542.07 | 627.34 | 248.51 | 406.54 | 312.74 | 67.73 | 392.58 | 90.68 | 190.09 | 416.97 | 632.24 |
| 19Q4 (4) | 62.57 | -99.23 | 0.0 | 1.85 | 51.64 | 0.0 | 1.45 | 14400.0 | 0.0 | 49.06 | -34.2 | 0.0 | 13.75 | -20.89 | 0.0 | 36.77 | -35.72 | 0.0 |
| 19Q3 (3) | 8109.77 | 7133.12 | 0.0 | 1.22 | -17.57 | 0.0 | 0.01 | -98.77 | 0.0 | 74.56 | 21.06 | 0.0 | 17.38 | -12.66 | 0.0 | 57.20 | 34.62 | 0.0 |
| 19Q2 (2) | 112.12 | 57.12 | 0.0 | 1.48 | -1.99 | 0.0 | 0.81 | -36.72 | 0.0 | 61.59 | 2.29 | 0.0 | 19.90 | -43.98 | 0.0 | 42.49 | 63.67 | 0.0 |
| 19Q1 (1) | 71.36 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 60.21 | 0.0 | 0.0 | 35.52 | 0.0 | 0.0 | 25.96 | 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) | 232.84 | 87.67 | 5.95 | 28.23 | 1.57 | -46.6 | 61.31 | -22.07 | 23.25 | 15.16 | 39.62 | -35.5 |
| 2022 (9) | 124.07 | 72.73 | 4.64 | 6.91 | 2.94 | -42.13 | 78.67 | -6.57 | 20.19 | 39.92 | 61.43 | -17.92 |
| 2021 (8) | 71.83 | 21.52 | 4.34 | 20.56 | 5.08 | -17.67 | 84.20 | -17.05 | 14.43 | -41.74 | 74.84 | -9.73 |
| 2020 (7) | 59.11 | -69.58 | 3.60 | -49.22 | 6.17 | 228.19 | 101.51 | 97.15 | 24.77 | -15.14 | 82.91 | 242.89 |
| 2019 (6) | 194.29 | -86.0 | 7.09 | -17.08 | 1.88 | 623.08 | 51.49 | 20.56 | 29.19 | -1.88 | 24.18 | 82.9 |
| 2018 (5) | 1388.03 | 3836.56 | 8.55 | 104.06 | 0.26 | -97.49 | 42.71 | -50.96 | 29.75 | -42.61 | 13.22 | -71.01 |
| 2017 (4) | 35.26 | 320.26 | 4.19 | 64.31 | 10.35 | -76.2 | 87.09 | -39.26 | 51.84 | -38.9 | 45.60 | -55.31 |
| 2016 (3) | 8.39 | 0 | 2.55 | 0 | 43.49 | 0 | 143.38 | 0 | 84.84 | 0 | 102.03 | 0 |
