- 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) | 4.41 | -17.57 | -2.0 | 0.78 | 32.2 | -16.13 | 20.63 | 21.35 | 2.08 | 116.40 | -23.94 | 18.44 | 42.85 | -8.69 | -44.25 | 94.18 | -23.49 | 126.23 |
| 23Q3 (19) | 5.35 | -6.96 | -13.43 | 0.59 | 28.26 | -70.65 | 17.00 | 7.39 | 15.41 | 153.03 | -22.98 | 237.52 | 46.93 | -18.62 | -3.1 | 123.09 | -21.52 | 958.38 |
| 23Q2 (18) | 5.75 | 53.33 | 12.3 | 0.46 | -16.36 | -83.75 | 15.83 | -34.8 | -10.87 | 198.68 | 20.08 | 517.79 | 57.67 | -29.07 | 21.92 | 156.85 | 44.63 | 5909.58 |
| 23Q1 (17) | 3.75 | -16.67 | -27.61 | 0.55 | -40.86 | -78.26 | 24.28 | 20.14 | 38.19 | 165.46 | 68.36 | 360.38 | 81.30 | 5.78 | 32.39 | 108.45 | 160.51 | 1471.05 |
| 22Q4 (16) | 4.50 | -27.18 | -18.18 | 0.93 | -53.73 | -55.5 | 20.21 | 37.2 | 22.19 | 98.28 | 116.76 | 125.83 | 76.86 | 58.7 | 6.35 | 41.63 | 257.95 | 440.95 |
| 22Q3 (15) | 6.18 | 20.7 | 43.06 | 2.01 | -28.98 | 8.06 | 14.73 | -17.06 | -30.02 | 45.34 | 40.98 | -7.43 | 48.43 | 2.39 | -20.63 | 11.63 | 345.59 | 29.08 |
| 22Q2 (14) | 5.12 | -1.16 | 26.42 | 2.83 | 11.86 | 109.63 | 17.76 | 1.08 | -21.03 | 32.16 | -10.52 | -52.33 | 47.30 | -22.98 | -14.44 | 2.61 | 133.0 | -92.47 |
| 22Q1 (13) | 5.18 | -5.82 | 44.29 | 2.53 | 21.05 | 134.26 | 17.57 | 6.23 | -30.72 | 35.94 | -17.42 | -57.28 | 61.41 | -15.03 | -10.49 | -7.91 | 35.22 | -119.36 |
| 21Q4 (12) | 5.50 | 27.31 | 58.05 | 2.09 | 12.37 | 67.2 | 16.54 | -21.43 | -36.68 | 43.52 | -11.15 | -40.43 | 72.27 | 18.44 | 15.85 | -12.21 | -235.52 | -133.17 |
| 21Q3 (11) | 4.32 | 6.67 | 0.93 | 1.86 | 37.78 | 58.97 | 21.05 | -6.4 | -0.89 | 48.98 | -27.4 | -36.89 | 61.02 | 10.38 | 41.02 | 9.01 | -74.02 | -83.79 |
| 21Q2 (10) | 4.05 | 12.81 | 11.26 | 1.35 | 25.0 | 114.29 | 22.49 | -11.32 | -10.08 | 67.47 | -19.79 | -52.95 | 55.28 | -19.43 | -36.15 | 34.68 | -15.12 | -57.62 |
| 21Q1 (9) | 3.59 | 3.16 | -7.71 | 1.08 | -13.6 | 33.33 | 25.36 | -2.91 | 8.33 | 84.12 | 15.14 | -25.31 | 68.61 | 9.99 | -21.95 | 40.86 | 11.0 | -15.1 |
| 20Q4 (8) | 3.48 | -18.69 | -34.34 | 1.25 | 6.84 | -6.72 | 26.12 | 22.98 | 52.13 | 73.06 | -5.86 | 7.27 | 62.38 | 44.16 | -2.15 | 36.81 | -33.78 | 70.89 |
| 20Q3 (7) | 4.28 | 17.58 | -17.53 | 1.17 | 85.71 | -20.95 | 21.24 | -15.07 | 21.23 | 77.61 | -45.88 | 25.83 | 43.27 | -50.02 | -30.96 | 55.59 | -32.07 | 236.3 |
| 20Q2 (6) | 3.64 | -6.43 | -38.2 | 0.63 | -22.22 | -52.27 | 25.01 | 6.83 | 61.88 | 143.40 | 27.32 | 108.49 | 86.58 | -1.51 | 61.05 | 81.83 | 70.02 | 168.56 |
| 20Q1 (5) | 3.89 | -26.6 | 17.17 | 0.81 | -39.55 | 0.0 | 23.41 | 36.34 | -14.66 | 112.63 | 65.36 | -0.12 | 87.91 | 37.9 | 6.08 | 48.13 | 123.44 | -16.03 |
| 19Q4 (4) | 5.30 | 2.12 | 0.0 | 1.34 | -9.46 | 0.0 | 17.17 | -2.0 | 0.0 | 68.11 | 10.42 | 0.0 | 63.75 | 1.72 | 0.0 | 21.54 | 30.31 | 0.0 |
| 19Q3 (3) | 5.19 | -11.88 | 0.0 | 1.48 | 12.12 | 0.0 | 17.52 | 13.4 | 0.0 | 61.68 | -10.32 | 0.0 | 62.67 | 16.57 | 0.0 | 16.53 | -45.75 | 0.0 |
| 19Q2 (2) | 5.89 | 77.41 | 0.0 | 1.32 | 62.96 | 0.0 | 15.45 | -43.67 | 0.0 | 68.78 | -39.0 | 0.0 | 53.76 | -35.13 | 0.0 | 30.47 | -46.84 | 0.0 |
| 19Q1 (1) | 3.32 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 27.43 | 0.0 | 0.0 | 112.76 | 0.0 | 0.0 | 82.87 | 0.0 | 0.0 | 57.32 | 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) | 12.47 | -37.81 | 2.44 | -47.86 | 29.27 | 60.74 | 149.62 | 91.7 | 85.79 | 15.56 | 93.10 | 322.99 |
| 2022 (9) | 20.05 | -7.26 | 4.68 | -31.08 | 18.21 | 7.82 | 78.05 | 45.29 | 74.24 | 5.2 | 22.01 | 73266.67 |
| 2021 (8) | 21.62 | 26.65 | 6.79 | 54.32 | 16.89 | -21.04 | 53.72 | -35.28 | 70.57 | -7.62 | 0.03 | -99.89 |
| 2020 (7) | 17.07 | -3.56 | 4.40 | -7.37 | 21.39 | 3.68 | 83.00 | 7.93 | 76.39 | 17.36 | 27.99 | -13.69 |
| 2019 (6) | 17.70 | 32.39 | 4.75 | -6.31 | 20.63 | -24.43 | 76.90 | 6.86 | 65.09 | 2.5 | 32.43 | -9.31 |
| 2018 (5) | 13.37 | 1.6 | 5.07 | -9.3 | 27.30 | -1.55 | 71.96 | 10.17 | 63.50 | 5.76 | 35.76 | 8.33 |
| 2017 (4) | 13.16 | -12.62 | 5.59 | 3.71 | 27.73 | 14.4 | 65.32 | -3.5 | 60.04 | -23.42 | 33.01 | 143.8 |
| 2016 (3) | 15.06 | 14.09 | 5.39 | -3.75 | 24.24 | -12.33 | 67.69 | 3.93 | 78.40 | -11.01 | 13.54 | 189.32 |
| 2015 (2) | 13.20 | 31.08 | 5.60 | 3.7 | 27.65 | -23.7 | 65.13 | -3.68 | 88.10 | 6.72 | 4.68 | -78.04 |
| 2014 (1) | 10.07 | 6.56 | 5.40 | 1.89 | 36.24 | -6.19 | 67.62 | -1.9 | 82.55 | -3.81 | 21.31 | -1.98 |
