- 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) | 1.85 | -15.14 | -4.64 | 14.92 | -16.79 | -3.18 | 49.25 | 18.11 | 4.97 | 6.10 | 20.08 | 3.21 | 92.17 | 11.53 | 15.56 | -36.82 | -2.65 | -36.67 |
| 23Q3 (19) | 2.18 | 10.1 | 26.01 | 17.93 | -2.87 | 8.01 | 41.70 | -9.41 | -20.56 | 5.08 | 3.04 | -7.3 | 82.64 | 1.27 | 7.84 | -35.87 | -17.07 | -92.23 |
| 23Q2 (18) | 1.98 | 0.51 | 23.75 | 18.46 | 19.79 | 11.47 | 46.03 | -0.13 | -19.17 | 4.93 | -16.44 | -10.36 | 81.60 | -7.14 | 1.15 | -30.64 | 14.58 | -68.17 |
| 23Q1 (17) | 1.97 | 1.55 | 26.28 | 15.41 | 0.0 | 0.65 | 46.09 | -1.77 | -21.09 | 5.90 | -0.17 | -0.67 | 87.87 | 10.17 | 16.14 | -35.87 | -33.15 | -217.43 |
| 22Q4 (16) | 1.94 | 12.14 | 19.75 | 15.41 | -7.17 | 1.12 | 46.92 | -10.61 | -16.66 | 5.91 | 7.85 | -1.01 | 79.76 | 4.08 | 15.83 | -26.94 | -44.37 | -309.42 |
| 22Q3 (15) | 1.73 | 8.12 | -4.42 | 16.60 | 0.24 | 2.22 | 52.49 | -7.83 | 4.58 | 5.48 | -0.36 | -2.14 | 76.63 | -5.01 | 8.57 | -18.66 | -2.41 | -26.17 |
| 22Q2 (14) | 1.60 | 2.56 | 16.79 | 16.56 | 8.16 | 10.11 | 56.95 | -2.5 | -14.02 | 5.50 | -7.41 | -9.09 | 80.67 | 6.62 | 4.43 | -18.22 | -61.24 | -266.6 |
| 22Q1 (13) | 1.56 | -3.7 | 9.09 | 15.31 | 0.46 | 2.68 | 58.41 | 3.75 | -8.06 | 5.94 | -0.5 | -2.62 | 75.66 | 9.88 | 12.07 | -11.30 | -71.73 | -633.02 |
| 21Q4 (12) | 1.62 | -10.5 | -4.71 | 15.24 | -6.16 | 1.4 | 56.30 | 12.17 | 4.9 | 5.97 | 6.61 | -1.49 | 68.86 | -2.44 | 18.09 | -6.58 | 55.51 | -563.38 |
| 21Q3 (11) | 1.81 | 32.12 | -2.16 | 16.24 | 7.98 | 8.34 | 50.19 | -24.23 | 2.14 | 5.60 | -7.44 | -7.74 | 70.58 | -8.63 | 26.87 | -14.79 | -197.59 | -3339.53 |
| 21Q2 (10) | 1.37 | -4.2 | 29.25 | 15.04 | 0.87 | 9.86 | 66.24 | 4.27 | -22.94 | 6.05 | -0.82 | -9.02 | 77.25 | 14.43 | 35.93 | -4.97 | -334.43 | -113.89 |
| 21Q1 (9) | 1.43 | -15.88 | 34.91 | 14.91 | -0.8 | 12.02 | 63.53 | 18.37 | -26.14 | 6.10 | 0.66 | -10.82 | 67.51 | 15.78 | 10.29 | 2.12 | 49.3 | -93.3 |
| 20Q4 (8) | 1.70 | -8.11 | 63.46 | 15.03 | 0.27 | 3.66 | 53.67 | 9.22 | -38.38 | 6.06 | -0.16 | -3.5 | 58.31 | 4.82 | -4.99 | 1.42 | 430.23 | -95.56 |
| 20Q3 (7) | 1.85 | 74.53 | 55.46 | 14.99 | 9.5 | -2.85 | 49.14 | -42.83 | -36.01 | 6.07 | -8.72 | 2.88 | 55.63 | -2.11 | -4.87 | -0.43 | -101.2 | -101.78 |
| 20Q2 (6) | 1.06 | 0.0 | -1.85 | 13.69 | 2.85 | -5.0 | 85.96 | -0.06 | 2.44 | 6.65 | -2.78 | 5.39 | 56.83 | -7.16 | -7.82 | 35.78 | 13.08 | 25.24 |
| 20Q1 (5) | 1.06 | 1.92 | -7.83 | 13.31 | -8.21 | -10.25 | 86.01 | -1.25 | 8.64 | 6.84 | 8.92 | 11.58 | 61.21 | -0.26 | 6.84 | 31.64 | -1.16 | 12.92 |
| 19Q4 (4) | 1.04 | -12.61 | 0.0 | 14.50 | -6.03 | 0.0 | 87.10 | 13.43 | 0.0 | 6.28 | 6.44 | 0.0 | 61.37 | 4.94 | 0.0 | 32.01 | 32.22 | 0.0 |
| 19Q3 (3) | 1.19 | 10.19 | 0.0 | 15.43 | 7.08 | 0.0 | 76.79 | -8.49 | 0.0 | 5.90 | -6.5 | 0.0 | 58.48 | -5.14 | 0.0 | 24.21 | -15.26 | 0.0 |
| 19Q2 (2) | 1.08 | -6.09 | 0.0 | 14.41 | -2.83 | 0.0 | 83.91 | 5.99 | 0.0 | 6.31 | 2.94 | 0.0 | 61.65 | 7.61 | 0.0 | 28.57 | 1.96 | 0.0 |
| 19Q1 (1) | 1.15 | 0.0 | 0.0 | 14.83 | 0.0 | 0.0 | 79.17 | 0.0 | 0.0 | 6.13 | 0.0 | 0.0 | 57.29 | 0.0 | 0.0 | 28.02 | 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) | 8.53 | 13.73 | 58.85 | -0.78 | 42.78 | -12.16 | 6.20 | 0.81 | 85.11 | 13.81 | -36.12 | 0 |
| 2022 (9) | 7.50 | 18.48 | 59.31 | 3.76 | 48.70 | -15.55 | 6.15 | -3.76 | 74.78 | 15.7 | -19.93 | 0 |
| 2021 (8) | 6.33 | -4.95 | 57.16 | -0.78 | 57.67 | 5.24 | 6.39 | 0.79 | 64.63 | 8.02 | -0.57 | 0 |
| 2020 (7) | 6.66 | 19.78 | 57.61 | -1.23 | 54.80 | -16.53 | 6.34 | 1.28 | 59.83 | 5.09 | 1.30 | -91.32 |
| 2019 (6) | 5.56 | 18.05 | 58.33 | -10.01 | 65.65 | -15.27 | 6.26 | 11.19 | 56.93 | -8.62 | 14.97 | -28.06 |
| 2018 (5) | 4.71 | 2.39 | 64.82 | -1.73 | 77.48 | -2.26 | 5.63 | 1.81 | 62.30 | -20.14 | 20.81 | 206.03 |
| 2017 (4) | 4.60 | -6.69 | 65.96 | 11.44 | 79.27 | 7.09 | 5.53 | -10.37 | 78.01 | -11.74 | 6.80 | 0 |
| 2016 (3) | 4.93 | 21.73 | 59.19 | -3.35 | 74.02 | -17.93 | 6.17 | 3.52 | 88.39 | 2.14 | -8.20 | 0 |
| 2015 (2) | 4.05 | -3.34 | 61.24 | -19.09 | 90.19 | 3.43 | 5.96 | 23.65 | 86.54 | 19.93 | 9.61 | -51.61 |
| 2014 (1) | 4.19 | 0.48 | 75.69 | -21.5 | 87.20 | -0.33 | 4.82 | 27.18 | 72.16 | 7.73 | 19.86 | -18.27 |
