- 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) | 3.30 | 146.27 | 42.86 | 0.72 | 554.55 | 1.41 | 27.56 | -59.33 | -29.96 | 127.22 | -84.35 | -1.17 | 25.29 | -89.97 | -38.99 | 129.49 | -79.4 | 2.26 |
| 23Q3 (19) | 1.34 | -33.66 | -36.79 | 0.11 | -62.07 | -63.33 | 67.77 | 50.23 | 57.53 | 812.92 | 160.8 | 166.39 | 252.08 | 66.71 | 224.72 | 628.61 | 205.74 | 132.35 |
| 23Q2 (18) | 2.02 | 176.71 | -61.3 | 0.29 | 262.5 | 31.82 | 45.11 | -63.89 | 158.66 | 311.70 | -71.06 | -26.09 | 151.21 | -70.37 | 64.52 | 205.60 | -70.28 | -40.8 |
| 23Q1 (17) | 0.73 | -68.4 | 5.8 | 0.08 | -88.73 | -38.46 | 124.92 | 217.46 | -4.9 | 1077.17 | 736.77 | 59.12 | 510.28 | 1131.07 | 209.04 | 691.81 | 446.32 | 7.56 |
| 22Q4 (16) | 2.31 | 8.96 | -15.38 | 0.71 | 136.67 | 44.9 | 39.35 | -8.53 | 18.24 | 128.73 | -57.82 | -30.75 | 41.45 | -46.61 | -35.56 | 126.63 | -53.2 | -18.23 |
| 22Q3 (15) | 2.12 | -59.39 | -24.29 | 0.30 | 36.36 | 42.86 | 43.02 | 146.67 | 32.45 | 305.16 | -27.64 | -28.66 | 77.63 | -15.54 | -48.6 | 270.55 | -22.09 | -12.51 |
| 22Q2 (14) | 5.22 | 656.52 | 2.76 | 0.22 | 69.23 | -15.38 | 17.44 | -86.72 | -2.73 | 421.75 | -37.7 | 22.07 | 91.91 | -44.34 | -0.24 | 347.27 | -46.01 | 28.01 |
| 22Q1 (13) | 0.69 | -74.73 | -64.97 | 0.13 | -73.47 | -56.67 | 131.35 | 294.68 | 184.68 | 676.95 | 264.15 | 123.1 | 165.12 | 156.72 | 151.21 | 643.18 | 315.33 | 126.6 |
| 21Q4 (12) | 2.73 | -2.5 | 70.62 | 0.49 | 133.33 | 32.43 | 33.28 | 2.46 | -41.54 | 185.90 | -56.54 | -24.6 | 64.32 | -57.41 | 20.04 | 154.86 | -49.92 | -38.03 |
| 21Q3 (11) | 2.80 | -44.88 | 117.05 | 0.21 | -19.23 | -12.5 | 32.48 | 81.15 | -53.97 | 427.77 | 23.82 | 11.03 | 151.02 | 63.92 | 71.81 | 309.22 | 13.99 | -15.96 |
| 21Q2 (10) | 5.08 | 157.87 | 105.67 | 0.26 | -13.33 | 18.18 | 17.93 | -61.14 | -51.42 | 345.49 | 13.86 | -16.06 | 92.13 | 40.16 | -23.04 | 271.28 | -4.43 | -17.49 |
| 21Q1 (9) | 1.97 | 23.12 | 302.04 | 0.30 | -18.92 | 11.11 | 46.14 | -18.95 | -75.01 | 303.43 | 23.07 | -11.12 | 65.73 | 22.68 | -50.21 | 283.84 | 13.58 | -27.96 |
| 20Q4 (8) | 1.60 | 24.03 | -18.37 | 0.37 | 54.17 | -49.32 | 56.93 | -19.32 | 22.69 | 246.55 | -36.01 | 98.21 | 53.58 | -39.04 | 30.65 | 249.90 | -32.08 | 92.56 |
| 20Q3 (7) | 1.29 | -47.77 | -26.29 | 0.24 | 9.09 | 71.43 | 70.56 | 91.17 | 35.82 | 385.28 | -6.39 | -42.65 | 87.90 | -26.57 | -45.44 | 367.95 | 11.91 | -34.61 |
| 20Q2 (6) | 2.47 | 404.08 | 154.64 | 0.22 | -18.52 | 144.44 | 36.91 | -80.01 | -60.76 | 411.58 | 20.56 | -61.25 | 119.71 | -9.32 | -46.21 | 328.78 | -16.55 | -64.79 |
| 20Q1 (5) | 0.49 | -75.0 | -27.94 | 0.27 | -63.01 | -10.0 | 184.61 | 297.87 | 38.44 | 341.39 | 174.45 | 14.32 | 132.01 | 221.9 | 72.65 | 393.98 | 203.58 | 10.82 |
| 19Q4 (4) | 1.96 | 12.0 | 0.0 | 0.73 | 421.43 | 0.0 | 46.40 | -10.68 | 0.0 | 124.39 | -81.48 | 0.0 | 41.01 | -74.55 | 0.0 | 129.78 | -76.93 | 0.0 |
| 19Q3 (3) | 1.75 | 80.41 | 0.0 | 0.14 | 55.56 | 0.0 | 51.95 | -44.78 | 0.0 | 671.83 | -36.75 | 0.0 | 161.11 | -27.61 | 0.0 | 562.67 | -39.74 | 0.0 |
| 19Q2 (2) | 0.97 | 42.65 | 0.0 | 0.09 | -70.0 | 0.0 | 94.07 | -29.46 | 0.0 | 1062.25 | 255.72 | 0.0 | 222.57 | 191.09 | 0.0 | 933.76 | 162.65 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 0.30 | 0.0 | 0.0 | 133.35 | 0.0 | 0.0 | 298.62 | 0.0 | 0.0 | 76.46 | 0.0 | 0.0 | 355.51 | 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) | 4.56 | 21.28 | 2.24 | 52.38 | 79.98 | -17.58 | 163.05 | -34.46 | 48.17 | -44.74 | 194.85 | -24.67 |
| 2022 (9) | 3.76 | -20.51 | 1.47 | 7.3 | 97.04 | 25.63 | 248.78 | -6.95 | 87.17 | 20.14 | 258.65 | -4.93 |
| 2021 (8) | 4.73 | 128.5 | 1.37 | 26.85 | 77.24 | -56.23 | 267.37 | -21.07 | 72.56 | -33.12 | 272.05 | -33.1 |
| 2020 (7) | 2.07 | -0.96 | 1.08 | -22.3 | 176.45 | 0.93 | 338.73 | 29.02 | 108.50 | 7.77 | 406.68 | 20.79 |
| 2019 (6) | 2.09 | -18.68 | 1.39 | 14.88 | 174.82 | 23.19 | 262.54 | -13.0 | 100.68 | -3.28 | 336.68 | -0.85 |
| 2018 (5) | 2.57 | -6.55 | 1.21 | -3.2 | 141.91 | 6.84 | 301.76 | 3.48 | 104.09 | 20.68 | 339.58 | 0.42 |
| 2017 (4) | 2.75 | 5.77 | 1.25 | 30.21 | 132.82 | -5.44 | 291.60 | -23.04 | 86.25 | 6.46 | 338.17 | -22.85 |
| 2016 (3) | 2.60 | -43.23 | 0.96 | -18.64 | 140.46 | 76.44 | 378.91 | 22.7 | 81.02 | 10.61 | 438.35 | 39.08 |
| 2015 (2) | 4.58 | -4.58 | 1.18 | 4.42 | 79.61 | 4.69 | 308.81 | -4.62 | 73.25 | -0.08 | 315.18 | -3.47 |
| 2014 (1) | 4.80 | -16.81 | 1.13 | -12.4 | 76.04 | 20.2 | 323.77 | 14.74 | 73.31 | 15.3 | 326.50 | 15.84 |
