- 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) | 2.46 | -14.29 | -32.42 | 140.49 | 41.05 | 36.89 | 36.98 | 16.62 | 48.1 | 0.65 | -28.57 | -26.97 | 214.89 | -12.31 | 31.19 | -177.26 | 16.56 | -28.5 |
| 23Q3 (19) | 2.87 | -1.37 | 29.86 | 99.60 | 20.36 | 113.5 | 31.71 | 1.47 | -23.07 | 0.91 | -17.27 | -53.33 | 245.06 | 12.07 | -41.37 | -212.45 | -14.04 | 43.31 |
| 23Q2 (18) | 2.91 | 38.57 | 25.43 | 82.75 | 71.47 | 30.66 | 31.25 | -27.78 | -20.44 | 1.10 | -41.8 | -23.61 | 218.66 | -33.41 | -37.19 | -186.30 | 34.22 | 39.4 |
| 23Q1 (17) | 2.10 | -42.31 | 38.16 | 48.26 | -52.98 | -16.94 | 43.27 | 73.29 | -27.94 | 1.89 | 112.36 | 20.38 | 328.36 | 100.46 | -15.14 | -283.21 | -105.3 | 12.95 |
| 22Q4 (16) | 3.64 | 64.71 | 40.0 | 102.63 | 120.0 | -21.7 | 24.97 | -39.42 | -28.6 | 0.89 | -54.36 | 28.99 | 163.80 | -60.81 | -23.98 | -137.95 | 63.19 | 23.28 |
| 22Q3 (15) | 2.21 | -4.74 | -18.45 | 46.65 | -26.34 | -72.2 | 41.22 | 4.94 | 22.97 | 1.95 | 35.42 | 261.11 | 417.95 | 20.05 | 85.17 | -374.78 | -21.9 | -95.55 |
| 22Q2 (14) | 2.32 | 52.63 | 62.24 | 63.33 | 9.0 | -55.61 | 39.28 | -34.59 | -38.29 | 1.44 | -8.28 | 125.0 | 348.15 | -10.03 | 9.19 | -307.44 | 5.5 | -20.77 |
| 22Q1 (13) | 1.52 | -41.54 | -31.84 | 58.10 | -55.68 | -75.92 | 60.05 | 71.72 | 46.93 | 1.57 | 127.54 | 313.16 | 386.96 | 79.58 | 98.31 | -325.34 | -80.93 | -111.41 |
| 21Q4 (12) | 2.60 | -4.06 | -48.0 | 131.08 | -21.88 | -52.52 | 34.97 | 4.33 | 92.04 | 0.69 | 27.78 | 109.09 | 215.48 | -4.53 | 46.64 | -179.82 | 6.17 | -40.04 |
| 21Q3 (11) | 2.71 | 89.51 | -41.59 | 167.79 | 17.6 | -41.06 | 33.52 | -47.34 | 70.85 | 0.54 | -15.62 | 68.75 | 225.71 | -29.21 | 64.37 | -191.65 | 24.71 | -63.27 |
| 21Q2 (10) | 1.43 | -35.87 | -73.27 | 142.68 | -40.85 | -57.17 | 63.65 | 55.74 | 273.97 | 0.64 | 68.42 | 137.04 | 318.85 | 63.4 | 192.63 | -254.56 | -65.42 | -177.69 |
| 21Q1 (9) | 2.23 | -55.4 | -57.69 | 241.23 | -12.61 | -34.03 | 40.87 | 124.44 | 136.65 | 0.38 | 15.15 | 52.0 | 195.13 | 32.8 | 110.13 | -153.89 | -19.84 | -104.26 |
| 20Q4 (8) | 5.00 | 7.76 | -15.68 | 276.05 | -3.04 | -38.33 | 18.21 | -7.19 | 18.63 | 0.33 | 3.13 | 65.0 | 146.94 | 7.01 | 189.31 | -128.41 | -9.4 | -264.39 |
| 20Q3 (7) | 4.64 | -13.27 | 163.64 | 284.70 | -14.55 | 17.18 | 19.62 | 15.28 | -62.15 | 0.32 | 18.52 | -13.51 | 137.32 | 26.03 | 140.28 | -117.38 | -28.05 | -2276.11 |
| 20Q2 (6) | 5.35 | 1.52 | 357.26 | 333.16 | -8.89 | 58.98 | 17.02 | -1.45 | -78.21 | 0.27 | 8.0 | -37.21 | 108.96 | 17.34 | 37.89 | -91.67 | -21.68 | -18608.16 |
| 20Q1 (5) | 5.27 | -11.13 | 362.28 | 365.65 | -18.32 | 368.3 | 17.27 | 12.51 | -78.39 | 0.25 | 25.0 | -78.63 | 92.86 | 82.83 | -40.96 | -75.34 | -113.79 | 1.14 |
| 19Q4 (4) | 5.93 | 236.93 | 0.0 | 447.66 | 84.25 | 0.0 | 15.35 | -70.38 | 0.0 | 0.20 | -45.95 | 0.0 | 50.79 | -11.13 | 0.0 | -35.24 | -613.36 | 0.0 |
| 19Q3 (3) | 1.76 | 50.43 | 0.0 | 242.96 | 15.94 | 0.0 | 51.83 | -33.64 | 0.0 | 0.37 | -13.95 | 0.0 | 57.15 | -27.68 | 0.0 | -4.94 | -908.16 | 0.0 |
| 19Q2 (2) | 1.17 | 2.63 | 0.0 | 209.56 | 168.39 | 0.0 | 78.10 | -2.27 | 0.0 | 0.43 | -63.25 | 0.0 | 79.02 | -49.76 | 0.0 | -0.49 | 99.36 | 0.0 |
| 19Q1 (1) | 1.14 | 0.0 | 0.0 | 78.08 | 0.0 | 0.0 | 79.91 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 157.29 | 0.0 | 0.0 | -76.21 | 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) | 6.95 | -7.33 | 368.85 | 42.82 | 52.52 | 7.93 | 0.99 | -29.79 | 244.80 | -20.96 | -191.30 | 0 |
| 2022 (9) | 7.50 | -42.17 | 258.26 | -52.59 | 48.66 | 72.86 | 1.41 | 110.45 | 309.73 | 33.74 | -259.66 | 0 |
| 2021 (8) | 12.97 | -33.93 | 544.75 | -56.7 | 28.15 | 51.43 | 0.67 | 131.03 | 231.59 | 77.16 | -202.78 | 0 |
| 2020 (7) | 19.63 | 21.7 | 1258.09 | 38.79 | 18.59 | -17.85 | 0.29 | -27.5 | 130.72 | 41.3 | -111.83 | 0 |
| 2019 (6) | 16.13 | 17.82 | 906.50 | 106.69 | 22.63 | -15.08 | 0.40 | -51.81 | 92.51 | 49.47 | -69.48 | 0 |
| 2018 (5) | 13.69 | 100.15 | 438.59 | 276.47 | 26.65 | -50.07 | 0.83 | -73.48 | 61.89 | -44.66 | -34.41 | 0 |
| 2017 (4) | 6.84 | 4.75 | 116.50 | 27.73 | 53.37 | -4.46 | 3.13 | -21.75 | 111.84 | -35.83 | -55.34 | 0 |
| 2016 (3) | 6.53 | 34.92 | 91.21 | -16.6 | 55.86 | -25.9 | 4.00 | 19.76 | 174.29 | 6.29 | -114.43 | 0 |
| 2015 (2) | 4.84 | 22.53 | 109.37 | 8.48 | 75.38 | -18.41 | 3.34 | -7.73 | 163.97 | -17.91 | -85.25 | 0 |
| 2014 (1) | 3.95 | -33.5 | 100.82 | -45.66 | 92.39 | 50.35 | 3.62 | 83.76 | 199.74 | 63.43 | -103.74 | 0 |
