- 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) | 1.47 | 8.89 | -26.87 | 143.09 | -3.1 | 18.11 | 61.86 | -8.41 | 36.5 | 0.64 | 3.23 | -14.67 | 71.18 | -3.98 | 4.28 | -8.69 | -45.56 | 60.84 |
| 23Q3 (19) | 1.35 | 0.75 | -29.69 | 147.67 | 17.44 | 29.29 | 67.54 | -0.35 | 42.25 | 0.62 | -13.89 | -22.5 | 74.13 | -3.66 | 10.03 | -5.97 | 29.27 | 68.73 |
| 23Q2 (18) | 1.34 | -12.99 | -32.32 | 125.74 | 18.66 | 19.28 | 67.78 | 14.86 | 47.51 | 0.72 | -16.28 | -16.28 | 76.95 | -6.58 | 8.46 | -8.44 | 62.49 | 65.04 |
| 23Q1 (17) | 1.54 | -23.38 | -35.56 | 105.97 | -12.53 | -10.45 | 59.01 | 30.21 | 55.0 | 0.86 | 14.67 | 11.69 | 82.37 | 20.67 | 20.49 | -22.50 | -1.4 | 23.78 |
| 22Q4 (16) | 2.01 | 4.69 | -17.62 | 121.15 | 6.07 | -16.76 | 45.32 | -4.55 | 21.73 | 0.75 | -6.25 | 19.05 | 68.26 | 1.32 | 13.37 | -22.19 | -16.24 | 0.72 |
| 22Q3 (15) | 1.92 | -3.03 | -18.99 | 114.22 | 8.35 | 4.05 | 47.48 | 3.33 | 23.61 | 0.80 | -6.98 | -3.61 | 67.37 | -5.05 | -8.69 | -19.09 | 20.92 | 44.71 |
| 22Q2 (14) | 1.98 | -17.15 | -35.92 | 105.42 | -10.91 | 3.65 | 45.95 | 20.7 | 55.82 | 0.86 | 11.69 | -3.37 | 70.95 | 3.79 | 2.1 | -24.14 | 18.22 | 38.28 |
| 22Q1 (13) | 2.39 | -2.05 | -3.63 | 118.33 | -18.7 | 27.4 | 38.07 | 2.26 | 3.56 | 0.77 | 22.22 | -21.43 | 68.36 | 13.54 | -5.19 | -29.52 | -32.08 | 14.09 |
| 21Q4 (12) | 2.44 | 2.95 | -8.61 | 145.54 | 32.59 | 43.12 | 37.23 | -3.07 | 9.37 | 0.63 | -24.1 | -29.21 | 60.21 | -18.39 | -7.11 | -22.35 | 35.27 | 25.2 |
| 21Q3 (11) | 2.37 | -23.3 | 4.41 | 109.77 | 7.92 | 27.48 | 38.41 | 30.25 | -4.14 | 0.83 | -6.74 | -21.7 | 73.78 | 6.17 | 3.12 | -34.53 | 11.71 | -13.51 |
| 21Q2 (10) | 3.09 | 24.6 | 64.36 | 101.71 | 9.51 | 26.6 | 29.49 | -19.78 | -39.15 | 0.89 | -9.18 | -21.24 | 69.49 | -3.62 | -11.41 | -39.11 | -13.82 | -35.56 |
| 21Q1 (9) | 2.48 | -7.12 | 44.19 | 92.88 | -8.66 | 30.39 | 36.76 | 7.99 | -30.51 | 0.98 | 10.11 | -23.44 | 72.10 | 11.23 | -29.11 | -34.36 | -14.99 | 27.71 |
| 20Q4 (8) | 2.67 | 17.62 | 0.38 | 101.69 | 18.09 | 18.02 | 34.04 | -15.05 | -0.41 | 0.89 | -16.04 | -16.04 | 64.82 | -9.41 | -16.84 | -29.88 | 1.78 | 30.06 |
| 20Q3 (7) | 2.27 | 20.74 | -19.22 | 86.11 | 7.18 | 24.33 | 40.07 | -17.31 | 23.6 | 1.06 | -6.19 | -19.08 | 71.55 | -8.78 | 15.4 | -30.42 | -5.44 | -7.61 |
| 20Q2 (6) | 1.88 | 9.3 | -22.31 | 80.34 | 12.79 | 48.92 | 48.46 | -8.39 | 28.61 | 1.13 | -11.72 | -33.14 | 78.44 | -22.88 | 3.41 | -28.85 | 39.3 | 20.92 |
| 20Q1 (5) | 1.72 | -35.34 | -0.58 | 71.23 | -17.33 | -0.66 | 52.90 | 54.77 | 0.46 | 1.28 | 20.75 | 0.79 | 101.71 | 30.48 | 29.73 | -47.53 | -11.26 | -94.32 |
| 19Q4 (4) | 2.66 | -5.34 | 0.0 | 86.16 | 24.4 | 0.0 | 34.18 | 5.43 | 0.0 | 1.06 | -19.08 | 0.0 | 77.95 | 25.73 | 0.0 | -42.72 | -51.11 | 0.0 |
| 19Q3 (3) | 2.81 | 16.12 | 0.0 | 69.26 | 28.38 | 0.0 | 32.42 | -13.96 | 0.0 | 1.31 | -22.49 | 0.0 | 62.00 | -18.26 | 0.0 | -28.27 | 22.51 | 0.0 |
| 19Q2 (2) | 2.42 | 39.88 | 0.0 | 53.95 | -24.76 | 0.0 | 37.68 | -28.45 | 0.0 | 1.69 | 33.07 | 0.0 | 75.85 | -3.25 | 0.0 | -36.48 | -49.14 | 0.0 |
| 19Q1 (1) | 1.73 | 0.0 | 0.0 | 71.70 | 0.0 | 0.0 | 52.66 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 78.40 | 0.0 | 0.0 | -24.46 | 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) | 6.21 | -25.27 | 478.30 | -2.91 | 58.75 | 33.74 | 0.76 | 2.7 | 74.94 | 5.62 | -15.43 | 0 |
| 2022 (9) | 8.31 | -8.98 | 492.62 | 16.76 | 43.93 | 9.88 | 0.74 | -14.94 | 70.95 | -4.79 | -26.28 | 0 |
| 2021 (8) | 9.13 | -9.06 | 421.91 | 20.73 | 39.98 | 9.93 | 0.87 | -16.35 | 74.52 | -10.86 | -33.67 | 0 |
| 2020 (7) | 10.04 | 30.22 | 349.47 | 0.47 | 36.37 | -23.21 | 1.04 | -0.95 | 83.60 | 4.81 | -46.18 | 0 |
| 2019 (6) | 7.71 | -6.66 | 347.84 | 5.43 | 47.36 | 7.17 | 1.05 | -5.41 | 79.76 | 7.84 | -31.35 | 0 |
| 2018 (5) | 8.26 | -41.46 | 329.91 | -5.06 | 44.19 | 70.88 | 1.11 | 5.71 | 73.96 | -7.23 | -28.67 | 0 |
| 2017 (4) | 14.11 | 19.58 | 347.48 | -10.59 | 25.86 | -16.39 | 1.05 | 11.7 | 79.72 | -13.03 | -52.81 | 0 |
| 2016 (3) | 11.80 | 19.31 | 388.65 | 44.31 | 30.93 | -16.22 | 0.94 | -30.88 | 91.66 | -2.22 | -59.79 | 0 |
| 2015 (2) | 9.89 | 20.17 | 269.31 | 2.49 | 36.92 | -16.73 | 1.36 | -2.16 | 93.74 | -5.45 | -55.47 | 0 |
| 2014 (1) | 8.23 | -6.26 | 262.76 | -55.53 | 44.34 | 6.61 | 1.39 | 124.19 | 99.14 | 6.96 | -53.41 | 0 |
