- 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) | 1.25 | 101.61 | 0.81 | 0.59 | 20.41 | -52.03 | 72.58 | -50.94 | -0.81 | 155.11 | -15.77 | 110.35 | 184.07 | -27.83 | 122.52 | 43.62 | -43.37 | -32.03 |
| 23Q3 (19) | 0.62 | 24.0 | -1.59 | 0.49 | -14.04 | -30.99 | 147.93 | -18.96 | 2.61 | 184.14 | 15.58 | 43.17 | 255.05 | 7.69 | 127.18 | 77.02 | -26.67 | -52.02 |
| 23Q2 (18) | 0.50 | -3.85 | -51.92 | 0.57 | 7.55 | -6.56 | 182.53 | 4.51 | 108.87 | 159.32 | -7.17 | 6.9 | 236.83 | 0.29 | 122.92 | 105.03 | -4.64 | -19.32 |
| 23Q1 (17) | 0.52 | -58.06 | -72.77 | 0.53 | -56.91 | -39.08 | 174.65 | 138.69 | 265.91 | 171.62 | 132.74 | 64.37 | 236.14 | 185.47 | 194.73 | 110.14 | 71.61 | 52.91 |
| 22Q4 (16) | 1.24 | 96.83 | 12.73 | 1.23 | 73.24 | 25.51 | 73.17 | -49.25 | -11.93 | 73.74 | -42.67 | -20.46 | 82.72 | -26.32 | -5.01 | 64.18 | -60.02 | -27.65 |
| 22Q3 (15) | 0.63 | -39.42 | -58.28 | 0.71 | 16.39 | -8.97 | 144.17 | 64.97 | 139.84 | 128.62 | -13.7 | 10.38 | 112.27 | 5.68 | -11.45 | 160.52 | 23.31 | 221.94 |
| 22Q2 (14) | 1.04 | -45.55 | 6.12 | 0.61 | -29.89 | -25.61 | 87.39 | 83.09 | -5.45 | 149.04 | 42.74 | 34.9 | 106.24 | 32.6 | -27.05 | 130.18 | 80.73 | 127.35 |
| 22Q1 (13) | 1.91 | 73.64 | 282.0 | 0.87 | -11.22 | 6.1 | 47.73 | -42.55 | -73.58 | 104.41 | 12.62 | -5.83 | 80.12 | -7.99 | -63.24 | 72.03 | -18.8 | -2.07 |
| 21Q4 (12) | 1.10 | -27.15 | -12.0 | 0.98 | 25.64 | -50.0 | 83.08 | 38.21 | 14.33 | 92.71 | -20.44 | 99.72 | 87.08 | -31.31 | 5.02 | 88.71 | 77.92 | 145.19 |
| 21Q3 (11) | 1.51 | 54.08 | -30.09 | 0.78 | -4.88 | -66.09 | 60.11 | -34.97 | 42.58 | 116.53 | 5.48 | 194.19 | 126.78 | -12.95 | 149.71 | 49.86 | -12.92 | 60.84 |
| 21Q2 (10) | 0.98 | 96.0 | -31.47 | 0.82 | 0.0 | -37.88 | 92.43 | -48.84 | 45.6 | 110.48 | -0.35 | 60.23 | 145.64 | -33.18 | 76.23 | 57.26 | -22.15 | 15.0 |
| 21Q1 (9) | 0.50 | -60.0 | -39.76 | 0.82 | -58.16 | -9.89 | 180.66 | 148.6 | 65.64 | 110.87 | 138.84 | 10.7 | 217.97 | 162.87 | 39.16 | 73.55 | 103.29 | 39.86 |
| 20Q4 (8) | 1.25 | -42.13 | -25.15 | 1.96 | -14.78 | -0.51 | 72.67 | 72.37 | 33.1 | 46.42 | 17.19 | 0.45 | 82.92 | 63.32 | 29.3 | 36.18 | 16.71 | -1.36 |
| 20Q3 (7) | 2.16 | 51.05 | 70.08 | 2.30 | 74.24 | 180.49 | 42.16 | -33.59 | -41.3 | 39.61 | -42.55 | -64.12 | 50.77 | -38.56 | -43.45 | 31.00 | -37.74 | -66.46 |
| 20Q2 (6) | 1.43 | 72.29 | 28.83 | 1.32 | 45.05 | 103.08 | 63.48 | -41.8 | -22.44 | 68.95 | -31.15 | -50.61 | 82.64 | -47.24 | -24.63 | 49.79 | -5.32 | -55.47 |
| 20Q1 (5) | 0.83 | -50.3 | -40.29 | 0.91 | -53.81 | 31.88 | 109.07 | 99.76 | 66.82 | 100.15 | 116.73 | -23.58 | 156.63 | 144.24 | 50.1 | 52.59 | 43.38 | -42.89 |
| 19Q4 (4) | 1.67 | 31.5 | 0.0 | 1.97 | 140.24 | 0.0 | 54.60 | -23.98 | 0.0 | 46.21 | -58.14 | 0.0 | 64.13 | -28.57 | 0.0 | 36.68 | -60.31 | 0.0 |
| 19Q3 (3) | 1.27 | 14.41 | 0.0 | 0.82 | 26.15 | 0.0 | 71.82 | -12.25 | 0.0 | 110.39 | -20.93 | 0.0 | 89.78 | -18.12 | 0.0 | 92.42 | -17.34 | 0.0 |
| 19Q2 (2) | 1.11 | -20.14 | 0.0 | 0.65 | -5.8 | 0.0 | 81.85 | 25.19 | 0.0 | 139.61 | 6.52 | 0.0 | 109.65 | 5.08 | 0.0 | 111.81 | 21.43 | 0.0 |
| 19Q1 (1) | 1.39 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 65.38 | 0.0 | 0.0 | 131.06 | 0.0 | 0.0 | 104.35 | 0.0 | 0.0 | 92.08 | 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) | 3.25 | -33.54 | 2.33 | -16.79 | 112.46 | 50.79 | 156.83 | 20.19 | 175.95 | 42.02 | 93.35 | 14.99 |
| 2022 (9) | 4.89 | 174.72 | 2.80 | -5.72 | 74.58 | -63.56 | 130.48 | 6.13 | 123.89 | -46.67 | 81.18 | -14.79 |
| 2021 (8) | 1.78 | -57.42 | 2.97 | -58.81 | 204.66 | 134.49 | 122.94 | 142.72 | 232.32 | 121.66 | 95.27 | 187.65 |
| 2020 (7) | 4.18 | 14.84 | 7.21 | 115.22 | 87.28 | -12.88 | 50.65 | -53.46 | 104.81 | -17.82 | 33.12 | -59.36 |
| 2019 (6) | 3.64 | -51.6 | 3.35 | -33.13 | 100.18 | 106.51 | 108.84 | 49.4 | 127.53 | 59.33 | 81.49 | 97.22 |
| 2018 (5) | 7.52 | -6.23 | 5.01 | -18.67 | 48.51 | 6.52 | 72.85 | 23.04 | 80.04 | -7.55 | 41.32 | 127.41 |
| 2017 (4) | 8.02 | 1.13 | 6.16 | -23.48 | 45.54 | -1.02 | 59.21 | 30.56 | 86.58 | 9.28 | 18.17 | 49.92 |
| 2016 (3) | 7.93 | 47.67 | 8.05 | -0.86 | 46.01 | -32.34 | 45.35 | 0.93 | 79.23 | -15.34 | 12.12 | -37.3 |
| 2015 (2) | 5.37 | 2.48 | 8.12 | -22.67 | 68.00 | -2.35 | 44.93 | 29.29 | 93.59 | -3.72 | 19.33 | 168.85 |
| 2014 (1) | 5.24 | 12.45 | 10.50 | -26.37 | 69.64 | -11.05 | 34.75 | 35.8 | 97.21 | 0.65 | 7.19 | -1.51 |
