- 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) | 0.96 | -3.03 | 20.0 | 2.85 | -0.7 | 25.55 | 94.68 | 2.88 | -16.45 | 31.98 | 0.85 | -20.15 | 167.35 | 13.05 | 5.18 | -40.70 | -67.49 | -609.06 |
| 23Q3 (19) | 0.99 | 20.73 | 6.45 | 2.87 | 25.88 | 23.71 | 92.03 | -17.08 | -5.54 | 31.71 | -20.71 | -19.05 | 148.03 | -7.71 | 15.23 | -24.30 | -157.96 | -398.89 |
| 23Q2 (18) | 0.82 | 24.24 | 49.09 | 2.28 | 14.57 | 56.16 | 110.99 | -19.81 | -32.42 | 39.99 | -12.59 | -35.95 | 160.40 | -16.29 | -30.18 | -9.42 | -26.44 | -205.84 |
| 23Q1 (17) | 0.66 | -17.5 | -8.33 | 1.99 | -12.33 | 2.58 | 138.41 | 22.14 | 9.29 | 45.75 | 14.23 | -2.41 | 191.61 | 20.43 | -3.5 | -7.45 | -29.79 | 70.22 |
| 22Q4 (16) | 0.80 | -13.98 | -21.57 | 2.27 | -2.16 | -7.72 | 113.32 | 16.31 | 26.73 | 40.05 | 2.25 | 8.13 | 159.11 | 23.85 | 13.06 | -5.74 | -170.6 | 59.78 |
| 22Q3 (15) | 0.93 | 69.09 | 19.23 | 2.32 | 58.9 | 19.59 | 97.43 | -40.67 | -16.53 | 39.17 | -37.27 | -16.36 | 128.47 | -44.08 | -21.17 | 8.13 | 363.96 | 1326.32 |
| 22Q2 (14) | 0.55 | -23.61 | -32.93 | 1.46 | -24.74 | -37.61 | 164.23 | 29.67 | 48.45 | 62.44 | 33.19 | 60.8 | 229.74 | 15.71 | 67.14 | -3.08 | 87.69 | -125.62 |
| 22Q1 (13) | 0.72 | -29.41 | 26.32 | 1.94 | -21.14 | 18.29 | 126.65 | 41.63 | -20.63 | 46.88 | 26.57 | -15.61 | 198.55 | 41.09 | 0.28 | -25.02 | -75.33 | -246.06 |
| 21Q4 (12) | 1.02 | 30.77 | 34.21 | 2.46 | 26.8 | -0.4 | 89.42 | -23.39 | -25.43 | 37.04 | -20.91 | 0.57 | 140.73 | -13.65 | -11.59 | -14.27 | -2603.51 | -484.84 |
| 21Q3 (11) | 0.78 | -4.88 | -8.24 | 1.94 | -17.09 | -33.79 | 116.72 | 5.5 | 9.29 | 46.83 | 20.6 | 50.97 | 162.98 | 18.57 | 18.51 | 0.57 | -95.26 | 103.57 |
| 21Q2 (10) | 0.82 | 43.86 | 38.98 | 2.34 | 42.68 | 30.0 | 110.63 | -30.67 | -27.7 | 38.83 | -30.1 | -23.26 | 137.45 | -30.58 | -33.08 | 12.02 | -29.83 | 782.95 |
| 21Q1 (9) | 0.57 | -25.0 | 9.62 | 1.64 | -33.6 | -9.89 | 159.57 | 33.07 | -8.84 | 55.55 | 50.83 | 11.17 | 197.99 | 24.39 | -24.2 | 17.13 | 802.05 | 147.33 |
| 20Q4 (8) | 0.76 | -10.59 | -30.91 | 2.47 | -15.7 | -29.63 | 119.91 | 12.28 | 44.47 | 36.83 | 18.73 | 42.26 | 159.17 | 15.73 | 36.83 | -2.44 | -971.43 | 67.16 |
| 20Q3 (7) | 0.85 | 44.07 | -1.16 | 2.93 | 62.78 | 30.22 | 106.80 | -30.21 | 1.07 | 31.02 | -38.7 | -23.16 | 137.53 | -33.04 | -0.25 | 0.28 | 115.91 | -96.57 |
| 20Q2 (6) | 0.59 | 13.46 | -18.06 | 1.80 | -1.1 | 14.65 | 153.02 | -12.58 | 20.86 | 50.60 | 1.26 | -12.61 | 205.38 | -21.37 | 6.64 | -1.76 | 95.14 | 78.27 |
| 20Q1 (5) | 0.52 | -52.73 | -38.82 | 1.82 | -48.15 | -1.62 | 175.05 | 110.9 | 63.52 | 49.97 | 93.01 | 1.4 | 261.21 | 124.54 | 45.68 | -36.19 | -387.08 | -57.55 |
| 19Q4 (4) | 1.10 | 27.91 | 0.0 | 3.51 | 56.0 | 0.0 | 83.00 | -21.45 | 0.0 | 25.89 | -35.87 | 0.0 | 116.33 | -15.63 | 0.0 | -7.43 | -191.05 | 0.0 |
| 19Q3 (3) | 0.86 | 19.44 | 0.0 | 2.25 | 43.31 | 0.0 | 105.67 | -16.54 | 0.0 | 40.37 | -30.28 | 0.0 | 137.88 | -28.41 | 0.0 | 8.16 | 200.74 | 0.0 |
| 19Q2 (2) | 0.72 | -15.29 | 0.0 | 1.57 | -15.14 | 0.0 | 126.61 | 18.27 | 0.0 | 57.90 | 17.49 | 0.0 | 192.60 | 7.42 | 0.0 | -8.10 | 64.74 | 0.0 |
| 19Q1 (1) | 0.85 | 0.0 | 0.0 | 1.85 | 0.0 | 0.0 | 107.05 | 0.0 | 0.0 | 49.28 | 0.0 | 0.0 | 179.30 | 0.0 | 0.0 | -22.97 | 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) | 3.27 | 13.54 | 9.85 | 17.12 | 111.71 | -11.96 | 37.04 | -14.65 | 180.99 | -4.8 | -32.24 | 0 |
| 2022 (9) | 2.88 | -6.8 | 8.41 | -0.59 | 126.89 | 7.54 | 43.40 | 0.58 | 190.11 | 9.86 | -19.82 | 0 |
| 2021 (8) | 3.09 | 26.12 | 8.46 | 4.7 | 117.99 | -20.87 | 43.15 | -4.54 | 173.05 | -16.95 | -11.91 | 0 |
| 2020 (7) | 2.45 | -35.19 | 8.08 | -31.35 | 149.10 | 54.59 | 45.20 | 45.71 | 208.36 | 36.58 | -14.06 | 0 |
| 2019 (6) | 3.78 | 22.73 | 11.77 | 8.38 | 96.45 | -18.71 | 31.02 | -7.73 | 152.56 | 0.12 | -25.09 | 0 |
| 2018 (5) | 3.08 | 17.56 | 10.86 | -10.54 | 118.65 | -14.9 | 33.62 | 11.88 | 152.38 | 23.34 | -0.11 | 0 |
| 2017 (4) | 2.62 | -20.12 | 12.14 | -14.27 | 139.42 | 25.3 | 30.05 | 16.56 | 123.54 | 27.3 | 45.93 | 14.8 |
| 2016 (3) | 3.28 | -30.51 | 14.16 | 26.09 | 111.27 | 43.83 | 25.78 | -20.68 | 97.05 | -24.2 | 40.01 | 0 |
| 2015 (2) | 4.72 | -26.02 | 11.23 | 9.56 | 77.36 | 35.22 | 32.50 | -8.76 | 128.04 | -6.99 | -18.18 | 0 |
| 2014 (1) | 6.38 | 0 | 10.25 | 0 | 57.21 | 0 | 35.62 | 0 | 137.66 | 0 | -44.83 | 0 |
