- 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) | 1.74 | -5.95 | 0.0 | 83.95 | 218.47 | 475.39 | 52.21 | 5.97 | -0.32 | 1.08 | -68.7 | -82.69 | 26.02 | 6.51 | 6.16 | 27.27 | -3.61 | -20.05 |
| 23Q3 (19) | 1.85 | 3.35 | 20.92 | 26.36 | 31.87 | 184.05 | 49.27 | -3.24 | -17.3 | 3.45 | -24.18 | -64.83 | 24.43 | -9.79 | 2.3 | 28.29 | -0.35 | -37.85 |
| 23Q2 (18) | 1.79 | 11.87 | 1.7 | 19.99 | 12.49 | 166.89 | 50.92 | -10.6 | -1.79 | 4.55 | -11.13 | -62.55 | 27.08 | -13.01 | 15.53 | 28.39 | -8.27 | -30.0 |
| 23Q1 (17) | 1.60 | -8.05 | -5.33 | 17.77 | 21.8 | 157.91 | 56.96 | 8.74 | 5.64 | 5.12 | -17.95 | -61.27 | 31.13 | 27.01 | 12.75 | 30.95 | -9.26 | -21.71 |
| 22Q4 (16) | 1.74 | 13.73 | -17.92 | 14.59 | 57.22 | 36.74 | 52.38 | -12.08 | 22.13 | 6.24 | -36.39 | -26.85 | 24.51 | 2.64 | 6.01 | 34.11 | -25.07 | 20.57 |
| 22Q3 (15) | 1.53 | -13.07 | -12.07 | 9.28 | 23.9 | -24.55 | 59.58 | 14.91 | 13.83 | 9.81 | -19.26 | 32.57 | 23.88 | 1.88 | -14.53 | 45.52 | 12.23 | 43.14 |
| 22Q2 (14) | 1.76 | 4.14 | -13.73 | 7.49 | 8.71 | -54.27 | 51.85 | -3.84 | 16.36 | 12.15 | -8.09 | 118.53 | 23.44 | -15.1 | -7.06 | 40.56 | 2.61 | 62.96 |
| 22Q1 (13) | 1.69 | -20.28 | -2.87 | 6.89 | -35.43 | -63.6 | 53.92 | 25.72 | 3.37 | 13.22 | 54.98 | 174.84 | 27.61 | 19.42 | -12.68 | 39.53 | 39.73 | 55.94 |
| 21Q4 (12) | 2.12 | 21.84 | -5.36 | 10.67 | -13.25 | -79.47 | 42.89 | -18.06 | 5.56 | 8.53 | 15.27 | 387.43 | 23.12 | -17.25 | 0.3 | 28.29 | -11.04 | 46.35 |
| 21Q3 (11) | 1.74 | -14.71 | -32.03 | 12.30 | -24.91 | -89.62 | 52.34 | 17.46 | 47.52 | 7.40 | 33.09 | 861.04 | 27.94 | 10.79 | 23.52 | 31.80 | 27.76 | 133.31 |
| 21Q2 (10) | 2.04 | 17.24 | 68.6 | 16.38 | -13.47 | -91.65 | 44.56 | -14.57 | -40.72 | 5.56 | 15.59 | 1108.7 | 25.22 | -20.24 | -47.57 | 24.89 | -1.81 | -9.59 |
| 21Q1 (9) | 1.74 | -22.32 | 39.2 | 18.93 | -63.58 | -92.84 | 52.16 | 28.38 | -28.35 | 4.81 | 174.86 | 1314.71 | 31.62 | 37.18 | -15.5 | 25.35 | 31.14 | -29.03 |
| 20Q4 (8) | 2.24 | -12.5 | 40.0 | 51.98 | -56.13 | -61.3 | 40.63 | 14.52 | -28.61 | 1.75 | 127.27 | 157.35 | 23.05 | 1.9 | -15.35 | 19.33 | 41.82 | -36.33 |
| 20Q3 (7) | 2.56 | 111.57 | 65.16 | 118.48 | -39.59 | 23.64 | 35.48 | -52.8 | -39.67 | 0.77 | 67.39 | -18.95 | 22.62 | -52.97 | -23.22 | 13.63 | -50.49 | -55.03 |
| 20Q2 (6) | 1.21 | -3.2 | -35.29 | 196.12 | -25.86 | 377.64 | 75.17 | 3.26 | 54.83 | 0.46 | 35.29 | -79.28 | 48.10 | 28.54 | 85.86 | 27.53 | -22.93 | 10.65 |
| 20Q1 (5) | 1.25 | -21.88 | -11.97 | 264.53 | 96.93 | 1336.1 | 72.80 | 27.92 | 13.33 | 0.34 | -50.0 | -93.12 | 37.42 | 37.42 | 9.32 | 35.72 | 17.65 | 2.2 |
| 19Q4 (4) | 1.60 | 3.23 | 0.0 | 134.33 | 40.18 | 0.0 | 56.91 | -3.23 | 0.0 | 0.68 | -28.42 | 0.0 | 27.23 | -7.57 | 0.0 | 30.36 | 0.16 | 0.0 |
| 19Q3 (3) | 1.55 | -17.11 | 0.0 | 95.83 | 133.39 | 0.0 | 58.81 | 21.13 | 0.0 | 0.95 | -57.21 | 0.0 | 29.46 | 13.83 | 0.0 | 30.31 | 21.82 | 0.0 |
| 19Q2 (2) | 1.87 | 31.69 | 0.0 | 41.06 | 122.91 | 0.0 | 48.55 | -24.42 | 0.0 | 2.22 | -55.06 | 0.0 | 25.88 | -24.39 | 0.0 | 24.88 | -28.81 | 0.0 |
| 19Q1 (1) | 1.42 | 0.0 | 0.0 | 18.42 | 0.0 | 0.0 | 64.24 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 34.23 | 0.0 | 0.0 | 34.95 | 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) | 7.04 | -3.3 | 138.25 | 230.74 | 51.88 | 3.49 | 2.64 | -69.76 | 27.01 | 1.16 | 27.51 | -14.46 |
| 2022 (9) | 7.28 | 3.12 | 41.80 | -20.32 | 50.13 | -2.98 | 8.73 | 25.43 | 26.70 | -6.61 | 32.16 | 7.06 |
| 2021 (8) | 7.06 | 8.12 | 52.46 | -78.28 | 51.67 | -7.48 | 6.96 | 360.93 | 28.59 | -3.41 | 30.04 | 8.21 |
| 2020 (7) | 6.53 | 4.65 | 241.52 | 50.08 | 55.85 | -4.5 | 1.51 | -33.48 | 29.60 | -1.69 | 27.76 | -9.37 |
| 2019 (6) | 6.24 | -10.6 | 160.93 | -0.62 | 58.48 | 11.82 | 2.27 | 0.89 | 30.11 | -2.05 | 30.63 | 28.64 |
| 2018 (5) | 6.98 | -5.55 | 161.93 | -69.09 | 52.30 | 5.83 | 2.25 | 221.43 | 30.74 | -3.39 | 23.81 | 30.11 |
| 2017 (4) | 7.39 | -10.64 | 523.87 | 48.89 | 49.42 | 11.94 | 0.70 | -32.69 | 31.82 | 15.92 | 18.30 | 3.16 |
| 2016 (3) | 8.27 | -5.7 | 351.85 | -13.4 | 44.15 | 6.1 | 1.04 | 15.56 | 27.45 | 5.58 | 17.74 | 7.45 |
| 2015 (2) | 8.77 | -4.88 | 406.30 | -71.57 | 41.61 | 5.08 | 0.90 | 246.15 | 26.00 | -8.68 | 16.51 | 45.08 |
| 2014 (1) | 9.22 | -33.62 | 1429.25 | -98.39 | 39.60 | 50.68 | 0.26 | 0 | 28.47 | 35.44 | 11.38 | 116.35 |
