- 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) | 1.58 | -17.71 | -8.14 | 1.34 | 0.75 | -31.63 | 57.47 | 21.09 | 8.35 | 68.15 | -0.41 | 46.78 | 75.22 | 6.57 | 2.38 | 50.40 | 11.23 | 93.92 |
| 23Q3 (19) | 1.92 | -7.69 | -24.41 | 1.33 | -13.07 | -51.46 | 47.46 | 8.53 | 32.5 | 68.43 | 15.05 | 106.05 | 70.58 | 22.88 | 34.51 | 45.31 | -0.98 | 173.61 |
| 23Q2 (18) | 2.08 | 10.64 | -22.39 | 1.53 | -4.97 | -38.55 | 43.73 | -9.72 | 28.66 | 59.48 | 5.11 | 62.47 | 57.44 | -22.61 | -15.67 | 45.76 | 48.52 | 1737.75 |
| 23Q1 (17) | 1.88 | 9.3 | -17.9 | 1.61 | -17.86 | -53.6 | 48.44 | -8.67 | 21.74 | 56.59 | 21.88 | 115.91 | 74.22 | 1.02 | 6.68 | 30.81 | 18.55 | 963.03 |
| 22Q4 (16) | 1.72 | -32.28 | -22.17 | 1.96 | -28.47 | -48.15 | 53.04 | 48.07 | 29.08 | 46.43 | 39.81 | 92.98 | 73.47 | 40.02 | 13.17 | 25.99 | 56.94 | 11200.0 |
| 22Q3 (15) | 2.54 | -5.22 | 12.39 | 2.74 | 10.04 | -21.26 | 35.82 | 5.38 | -11.01 | 33.21 | -9.29 | 26.85 | 52.47 | -22.96 | -9.81 | 16.56 | 565.06 | 100.97 |
| 22Q2 (14) | 2.68 | 17.03 | 6.35 | 2.49 | -28.24 | -27.19 | 33.99 | -14.58 | -5.82 | 36.61 | 39.68 | 37.53 | 68.11 | -2.1 | 9.34 | 2.49 | 169.75 | 492.86 |
| 22Q1 (13) | 2.29 | 3.62 | -19.65 | 3.47 | -8.2 | -8.68 | 39.79 | -3.16 | 24.46 | 26.21 | 8.94 | 9.44 | 69.57 | 7.16 | 40.97 | -3.57 | -1652.17 | -154.34 |
| 21Q4 (12) | 2.21 | -2.21 | 0.0 | 3.78 | 8.62 | 24.75 | 41.09 | 2.09 | -0.22 | 24.06 | -8.1 | -19.77 | 64.92 | 11.58 | 27.82 | 0.23 | -97.21 | -98.87 |
| 21Q3 (11) | 2.26 | -10.32 | 17.1 | 3.48 | 1.75 | 37.01 | 40.25 | 11.53 | -14.67 | 26.18 | -1.65 | -26.83 | 58.18 | -6.6 | -9.5 | 8.24 | 1861.9 | -55.82 |
| 21Q2 (10) | 2.52 | -11.58 | 13.51 | 3.42 | -10.0 | 20.0 | 36.09 | 12.89 | -11.85 | 26.62 | 11.15 | -16.66 | 62.29 | 26.22 | -15.97 | 0.42 | -93.61 | 133.6 |
| 21Q1 (9) | 2.85 | 28.96 | 64.74 | 3.80 | 25.41 | -8.21 | 31.97 | -22.37 | -39.23 | 23.95 | -20.14 | 8.81 | 49.35 | -2.84 | -16.06 | 6.57 | -67.76 | -58.5 |
| 20Q4 (8) | 2.21 | 14.51 | 93.86 | 3.03 | 19.29 | -16.53 | 41.18 | -12.7 | -48.43 | 29.99 | -16.18 | 19.63 | 50.79 | -21.0 | -41.09 | 20.38 | 9.28 | 8.87 |
| 20Q3 (7) | 1.93 | -13.06 | 37.86 | 2.54 | -10.88 | -27.43 | 47.17 | 15.22 | -27.39 | 35.78 | 12.02 | 37.67 | 64.29 | -13.27 | -38.05 | 18.65 | 1592.0 | 245.59 |
| 20Q2 (6) | 2.22 | 28.32 | -16.23 | 2.85 | -31.16 | -35.81 | 40.94 | -22.18 | 19.05 | 31.94 | 45.12 | 56.03 | 74.13 | 26.09 | 16.26 | -1.25 | -107.9 | 85.96 |
| 20Q1 (5) | 1.73 | 51.75 | 2.37 | 4.14 | 14.05 | 51.65 | 52.61 | -34.11 | -2.56 | 22.01 | -12.21 | -33.88 | 58.79 | -31.81 | -33.47 | 15.83 | -15.44 | 1552.29 |
| 19Q4 (4) | 1.14 | -18.57 | 0.0 | 3.63 | 3.71 | 0.0 | 79.85 | 22.92 | 0.0 | 25.07 | -3.54 | 0.0 | 86.21 | -16.92 | 0.0 | 18.72 | 246.14 | 0.0 |
| 19Q3 (3) | 1.40 | -47.17 | 0.0 | 3.50 | -21.17 | 0.0 | 64.96 | 88.89 | 0.0 | 25.99 | 26.97 | 0.0 | 103.77 | 62.75 | 0.0 | -12.81 | -43.93 | 0.0 |
| 19Q2 (2) | 2.65 | 56.8 | 0.0 | 4.44 | 62.64 | 0.0 | 34.39 | -36.3 | 0.0 | 20.47 | -38.51 | 0.0 | 63.76 | -27.84 | 0.0 | -8.90 | -716.51 | 0.0 |
| 19Q1 (1) | 1.69 | 0.0 | 0.0 | 2.73 | 0.0 | 0.0 | 53.99 | 0.0 | 0.0 | 33.29 | 0.0 | 0.0 | 88.36 | 0.0 | 0.0 | -1.09 | 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) | 6.37 | -22.03 | 6.63 | -43.57 | 57.28 | 28.23 | 55.04 | 77.09 | 71.87 | 7.25 | 40.46 | 362.93 |
| 2022 (9) | 8.17 | -2.74 | 11.75 | -22.6 | 44.67 | 2.76 | 31.08 | 29.28 | 67.01 | 4.83 | 8.74 | 143.45 |
| 2021 (8) | 8.40 | 31.05 | 15.18 | 6.6 | 43.47 | -23.64 | 24.04 | -6.17 | 63.92 | 14.14 | 3.59 | -86.48 |
| 2020 (7) | 6.41 | 2.89 | 14.24 | -15.09 | 56.93 | -2.9 | 25.62 | 17.68 | 56.00 | -11.87 | 26.55 | 57.47 |
| 2019 (6) | 6.23 | -0.64 | 16.77 | 52.45 | 58.63 | 0.74 | 21.77 | -34.41 | 63.54 | -15.85 | 16.86 | 6.17 |
| 2018 (5) | 6.27 | 59.14 | 11.00 | 52.14 | 58.20 | -37.13 | 33.19 | -34.3 | 75.51 | -28.35 | 15.88 | -57.88 |
| 2017 (4) | 3.94 | -27.04 | 7.23 | -27.56 | 92.57 | 36.86 | 50.52 | 38.18 | 105.39 | 1.45 | 37.70 | 11324.24 |
| 2016 (3) | 5.40 | -52.8 | 9.98 | -30.11 | 67.64 | 112.04 | 36.56 | 43.04 | 103.88 | 49.75 | 0.33 | 0 |
| 2015 (2) | 11.44 | 25.99 | 14.28 | 52.24 | 31.90 | -20.65 | 25.56 | -34.34 | 69.37 | -2.78 | -11.90 | 0 |
| 2014 (1) | 9.08 | 0 | 9.38 | 0 | 40.20 | 0 | 38.93 | 0 | 71.35 | 0 | 7.78 | 0 |
