- 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) | 4.90 | -36.28 | -41.32 | 0.22 | 15.79 | 0.0 | 18.57 | 56.84 | 70.37 | 414.71 | -13.17 | -1.73 | 122.74 | 8.84 | -52.4 | 310.54 | -17.56 | 77.41 |
| 23Q3 (19) | 7.69 | -77.97 | 5.49 | 0.19 | -52.5 | -63.46 | 11.84 | 353.64 | -5.13 | 477.60 | 110.11 | 171.33 | 112.77 | 46.42 | 124.91 | 376.67 | 146.37 | 172.24 |
| 23Q2 (18) | 34.90 | 48.01 | 489.53 | 0.40 | 33.33 | 5.26 | 2.61 | -32.38 | -83.01 | 227.31 | -25.75 | -5.51 | 77.02 | -55.89 | 30.21 | 152.89 | 12.94 | -22.3 |
| 23Q1 (17) | 23.58 | 182.4 | 137.7 | 0.30 | 36.36 | -21.05 | 3.86 | -64.59 | -57.91 | 306.13 | -27.46 | 26.25 | 174.62 | -32.28 | 161.49 | 135.37 | -22.66 | -26.78 |
| 22Q4 (16) | 8.35 | 14.54 | -69.65 | 0.22 | -57.69 | -40.54 | 10.90 | -12.66 | 229.31 | 421.99 | 139.74 | 72.96 | 257.85 | 414.26 | 320.77 | 175.04 | 26.51 | -5.9 |
| 22Q3 (15) | 7.29 | 23.14 | -85.19 | 0.52 | 36.84 | 85.71 | 12.48 | -18.75 | 574.59 | 176.02 | -26.83 | -45.83 | 50.14 | -15.23 | -27.69 | 138.36 | -29.68 | -46.25 |
| 22Q2 (14) | 5.92 | -40.32 | -44.36 | 0.38 | 0.0 | 31.03 | 15.36 | 67.5 | 79.65 | 240.56 | -0.79 | -24.4 | 59.15 | -11.43 | 2.96 | 196.77 | 6.44 | -26.93 |
| 22Q1 (13) | 9.92 | -63.94 | 311.62 | 0.38 | 2.7 | 137.5 | 9.17 | 177.04 | -75.74 | 242.48 | -0.61 | -57.13 | 66.78 | 8.98 | -49.96 | 184.87 | -0.61 | -60.66 |
| 21Q4 (12) | 27.51 | -44.13 | 392.13 | 0.37 | 32.14 | -21.28 | 3.31 | 78.92 | -79.66 | 243.98 | -24.91 | 26.24 | 61.28 | -11.62 | -27.62 | 186.01 | -27.74 | 48.96 |
| 21Q3 (11) | 49.24 | 362.78 | 516.27 | 0.28 | -3.45 | -54.84 | 1.85 | -78.36 | -83.74 | 324.92 | 2.11 | 121.15 | 69.34 | 20.7 | -0.73 | 257.42 | -4.41 | 191.0 |
| 21Q2 (10) | 10.64 | 341.49 | 273.33 | 0.29 | 81.25 | -47.27 | 8.55 | -77.38 | -73.17 | 318.20 | -43.74 | 93.88 | 57.45 | -56.95 | -9.66 | 269.30 | -42.7 | 103.4 |
| 21Q1 (9) | 2.41 | -56.89 | 14.76 | 0.16 | -65.96 | -66.67 | 37.80 | 132.33 | -12.94 | 565.61 | 192.65 | 201.13 | 133.46 | 57.62 | 67.37 | 469.95 | 276.35 | 210.18 |
| 20Q4 (8) | 5.59 | -30.04 | 144.1 | 0.47 | -24.19 | -12.96 | 16.27 | 42.97 | -59.09 | 193.27 | 31.55 | 14.86 | 84.67 | 21.22 | 14.74 | 124.87 | 41.16 | -6.99 |
| 20Q3 (7) | 7.99 | 180.35 | 699.0 | 0.62 | 12.73 | 8.77 | 11.38 | -64.29 | -87.55 | 146.92 | -10.48 | -7.78 | 69.85 | 9.84 | 6.79 | 88.46 | -33.19 | -52.27 |
| 20Q2 (6) | 2.85 | 35.71 | 115.91 | 0.55 | 14.58 | -19.12 | 31.87 | -26.6 | -53.68 | 164.12 | -12.62 | 23.09 | 63.59 | -20.25 | 27.46 | 132.40 | -12.61 | -13.04 |
| 20Q1 (5) | 2.10 | -8.3 | 47.89 | 0.48 | -11.11 | -12.73 | 43.42 | 9.18 | -32.43 | 187.83 | 11.62 | 13.1 | 79.74 | 8.06 | 55.92 | 151.51 | 12.86 | -15.45 |
| 19Q4 (4) | 2.29 | 129.0 | 0.0 | 0.54 | -5.26 | 0.0 | 39.77 | -56.5 | 0.0 | 168.27 | 5.62 | 0.0 | 73.79 | 12.81 | 0.0 | 134.25 | -27.56 | 0.0 |
| 19Q3 (3) | 1.00 | -24.24 | 0.0 | 0.57 | -16.18 | 0.0 | 91.42 | 32.86 | 0.0 | 159.31 | 19.49 | 0.0 | 65.41 | 31.11 | 0.0 | 185.33 | 21.73 | 0.0 |
| 19Q2 (2) | 1.32 | -7.04 | 0.0 | 0.68 | 23.64 | 0.0 | 68.81 | 7.08 | 0.0 | 133.33 | -19.72 | 0.0 | 49.89 | -2.44 | 0.0 | 152.25 | -15.04 | 0.0 |
| 19Q1 (1) | 1.42 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 64.26 | 0.0 | 0.0 | 166.08 | 0.0 | 0.0 | 51.14 | 0.0 | 0.0 | 179.20 | 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) | 65.67 | -56.64 | 1.26 | -13.1 | 5.56 | 130.71 | 290.81 | 15.65 | 182.01 | 37.5 | 114.36 | -5.87 |
| 2022 (9) | 151.44 | 776.9 | 1.45 | 25.0 | 2.41 | -88.6 | 251.45 | -19.91 | 132.37 | 43.21 | 121.49 | -49.94 |
| 2021 (8) | 17.27 | -1.2 | 1.16 | -44.5 | 21.14 | 1.25 | 313.97 | 79.84 | 92.43 | 32.57 | 242.68 | 92.99 |
| 2020 (7) | 17.48 | 110.1 | 2.09 | 1.46 | 20.88 | -52.42 | 174.58 | -1.45 | 69.72 | 4.94 | 125.75 | -18.66 |
| 2019 (6) | 8.32 | 23.08 | 2.06 | 3.0 | 43.88 | -18.68 | 177.15 | -3.03 | 66.44 | 35.26 | 154.60 | -17.56 |
| 2018 (5) | 6.76 | -38.43 | 2.00 | -11.5 | 53.96 | 62.38 | 182.68 | 13.09 | 49.12 | 14.74 | 187.52 | 23.41 |
| 2017 (4) | 10.98 | 44.47 | 2.26 | -28.48 | 33.23 | -30.77 | 161.53 | 40.06 | 42.81 | 12.93 | 151.95 | 21.15 |
| 2016 (3) | 7.60 | 11.6 | 3.16 | -4.53 | 48.00 | -10.46 | 115.33 | 4.46 | 37.91 | 17.81 | 125.42 | -4.87 |
| 2015 (2) | 6.81 | -43.34 | 3.31 | 3.44 | 53.61 | 76.58 | 110.41 | -3.07 | 32.18 | 17.88 | 131.84 | 12.7 |
| 2014 (1) | 12.02 | 9.27 | 3.20 | 13.07 | 30.36 | -8.5 | 113.91 | -11.55 | 27.30 | -11.91 | 116.98 | -10.68 |
