- 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) | 2.32 | 11.0 | 32.57 | 2.95 | 30.53 | 56.91 | 39.17 | -10.22 | -24.85 | 30.84 | -23.26 | -36.31 | 69.54 | -12.5 | -13.82 | 0.47 | -89.2 | -97.63 |
| 23Q3 (19) | 2.09 | 8.29 | 19.43 | 2.26 | 11.33 | 10.24 | 43.63 | -7.43 | -16.32 | 40.19 | -10.43 | -9.52 | 79.47 | -3.17 | 13.38 | 4.35 | -56.19 | -83.57 |
| 23Q2 (18) | 1.93 | 26.14 | 15.57 | 2.03 | 21.56 | 111.46 | 47.13 | -20.52 | -13.68 | 44.87 | -17.68 | -52.78 | 82.07 | -16.09 | -3.05 | 9.93 | -37.94 | -84.72 |
| 23Q1 (17) | 1.53 | -12.57 | 19.53 | 1.67 | -11.17 | 135.21 | 59.30 | 13.78 | -16.49 | 54.51 | 12.58 | -57.6 | 97.81 | 21.22 | -2.1 | 16.00 | -19.4 | -83.95 |
| 22Q4 (16) | 1.75 | 0.0 | 6.06 | 1.88 | -8.29 | 102.15 | 52.12 | -0.04 | -5.25 | 48.42 | 9.0 | -50.48 | 80.69 | 15.12 | -1.86 | 19.85 | -25.01 | -71.87 |
| 22Q3 (15) | 1.75 | 4.79 | 4.79 | 2.05 | 113.54 | 125.27 | 52.14 | -4.51 | -4.31 | 44.42 | -53.26 | -55.73 | 70.09 | -17.2 | -19.35 | 26.47 | -59.26 | -61.02 |
| 22Q2 (14) | 1.67 | 30.47 | 6.37 | 0.96 | 35.21 | 2.13 | 54.60 | -23.11 | -5.93 | 95.03 | -26.08 | -1.57 | 84.65 | -15.27 | -6.91 | 64.98 | -34.8 | 2.09 |
| 22Q1 (13) | 1.28 | -22.42 | 4.92 | 0.71 | -23.66 | -17.44 | 71.01 | 29.09 | -4.47 | 128.56 | 31.48 | 22.09 | 99.91 | 21.52 | -9.53 | 99.66 | 41.24 | 44.04 |
| 21Q4 (12) | 1.65 | -1.2 | 8.55 | 0.93 | 2.2 | -14.68 | 55.01 | 0.95 | -7.92 | 97.78 | -2.54 | 17.41 | 82.22 | -5.4 | -10.22 | 70.56 | 3.9 | 37.17 |
| 21Q3 (11) | 1.67 | 6.37 | 36.89 | 0.91 | -3.19 | -1.09 | 54.49 | -6.12 | -26.71 | 100.33 | 3.92 | 1.19 | 86.91 | -4.42 | -11.46 | 67.91 | 6.69 | -9.86 |
| 21Q2 (10) | 1.57 | 28.69 | 25.6 | 0.94 | 9.3 | 14.63 | 58.04 | -21.92 | -20.56 | 96.55 | -8.31 | -13.2 | 90.93 | -17.67 | -12.52 | 63.65 | -8.01 | -20.78 |
| 21Q1 (9) | 1.22 | -19.74 | 93.65 | 0.86 | -21.1 | 86.96 | 74.33 | 24.42 | -48.4 | 105.30 | 26.44 | -46.9 | 110.44 | 20.59 | -49.01 | 69.19 | 34.51 | -44.98 |
| 20Q4 (8) | 1.52 | 24.59 | 36.94 | 1.09 | 18.48 | 13.54 | 59.74 | -19.65 | -27.19 | 83.28 | -16.01 | -12.33 | 91.58 | -6.7 | -21.3 | 51.44 | -31.72 | -15.21 |
| 20Q3 (7) | 1.22 | -2.4 | 34.07 | 0.92 | 12.2 | 39.39 | 74.35 | 1.77 | -25.88 | 99.15 | -10.86 | -28.15 | 98.16 | -5.56 | -45.44 | 75.34 | -6.24 | 28.96 |
| 20Q2 (6) | 1.25 | 98.41 | 8.7 | 0.82 | 78.26 | 12.33 | 73.06 | -49.28 | -7.43 | 111.23 | -43.91 | -10.44 | 103.94 | -52.01 | -40.47 | 80.35 | -36.1 | 181.73 |
| 20Q1 (5) | 0.63 | -43.24 | -45.69 | 0.46 | -52.08 | -41.77 | 144.04 | 75.55 | 83.16 | 198.30 | 108.76 | 72.71 | 216.59 | 86.12 | 32.68 | 125.75 | 107.27 | 316.12 |
| 19Q4 (4) | 1.11 | 21.98 | 0.0 | 0.96 | 45.45 | 0.0 | 82.05 | -18.2 | 0.0 | 94.99 | -31.17 | 0.0 | 116.37 | -35.31 | 0.0 | 60.67 | 3.85 | 0.0 |
| 19Q3 (3) | 0.91 | -20.87 | 0.0 | 0.66 | -9.59 | 0.0 | 100.31 | 27.1 | 0.0 | 138.00 | 11.11 | 0.0 | 179.90 | 3.04 | 0.0 | 58.42 | 104.84 | 0.0 |
| 19Q2 (2) | 1.15 | -0.86 | 0.0 | 0.73 | -7.59 | 0.0 | 78.92 | 0.36 | 0.0 | 124.20 | 8.17 | 0.0 | 174.60 | 6.96 | 0.0 | 28.52 | -5.63 | 0.0 |
| 19Q1 (1) | 1.16 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 78.64 | 0.0 | 0.0 | 114.82 | 0.0 | 0.0 | 163.24 | 0.0 | 0.0 | 30.22 | 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) | 8.25 | 39.12 | 8.79 | 123.66 | 44.25 | -28.14 | 41.54 | -55.32 | 88.95 | -10.59 | -3.16 | 0 |
| 2022 (9) | 5.93 | 11.89 | 3.93 | 10.08 | 61.58 | -10.59 | 92.98 | -9.15 | 99.48 | -2.93 | 55.08 | -19.87 |
| 2021 (8) | 5.30 | 29.9 | 3.57 | 5.0 | 68.87 | -23.1 | 102.35 | -4.67 | 102.48 | -20.8 | 68.74 | 1.81 |
| 2020 (7) | 4.08 | -2.86 | 3.40 | -1.45 | 89.56 | 3.08 | 107.36 | 1.44 | 129.39 | -10.46 | 67.52 | 40.02 |
| 2019 (6) | 4.20 | -29.65 | 3.45 | -18.25 | 86.88 | 42.1 | 105.84 | 22.34 | 144.50 | 13.56 | 48.22 | 136.26 |
| 2018 (5) | 5.97 | 39.49 | 4.22 | 0.96 | 61.14 | -28.37 | 86.51 | -0.98 | 127.25 | -7.18 | 20.41 | -42.72 |
| 2017 (4) | 4.28 | -7.96 | 4.18 | -37.89 | 85.35 | 8.7 | 87.37 | 61.14 | 137.09 | 29.2 | 35.63 | 33.8 |
| 2016 (3) | 4.65 | -64.2 | 6.73 | -40.07 | 78.52 | 179.43 | 54.22 | 66.83 | 106.11 | 0.88 | 26.63 | 0 |
| 2015 (2) | 12.99 | -20.26 | 11.23 | -9.65 | 28.10 | 25.39 | 32.50 | 10.66 | 105.18 | 8.28 | -44.58 | 0 |
| 2014 (1) | 16.29 | 128.79 | 12.43 | 39.35 | 22.41 | -56.26 | 29.37 | -28.23 | 97.14 | 24.84 | -45.36 | 0 |
