- 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) | 3.52 | 16.94 | -0.85 | 2.37 | 36.99 | 18.5 | 25.85 | -14.43 | 0.7 | 38.38 | -26.99 | -15.54 | 59.87 | -17.28 | -15.52 | 4.36 | -58.12 | 1716.67 |
| 23Q3 (19) | 3.01 | -14.97 | 23.36 | 1.73 | -9.9 | 39.52 | 30.21 | 17.55 | -19.01 | 52.57 | 10.65 | -28.3 | 72.38 | 12.83 | -6.93 | 10.41 | 14.77 | -68.31 |
| 23Q2 (18) | 3.54 | -12.38 | 114.55 | 1.92 | 0.0 | 90.1 | 25.70 | 14.07 | -53.32 | 47.51 | 0.21 | -47.15 | 64.15 | -15.9 | 6.81 | 9.07 | 242.83 | -89.32 |
| 23Q1 (17) | 4.04 | 13.8 | 96.12 | 1.92 | -4.0 | 113.33 | 22.53 | -12.23 | -49.11 | 47.41 | 4.34 | -53.08 | 76.28 | 7.63 | 21.27 | -6.35 | -2745.83 | -107.7 |
| 22Q4 (16) | 3.55 | 45.49 | 61.36 | 2.00 | 61.29 | 52.67 | 25.67 | -31.18 | -37.86 | 45.44 | -38.03 | -34.34 | 70.87 | -8.87 | 11.08 | 0.24 | -99.27 | -99.49 |
| 22Q3 (15) | 2.44 | 47.88 | 4.72 | 1.24 | 22.77 | -23.93 | 37.30 | -32.26 | -4.43 | 73.32 | -18.43 | 31.59 | 77.77 | 29.49 | 5.01 | 32.85 | -61.3 | 58.77 |
| 22Q2 (14) | 1.65 | -19.9 | -25.34 | 1.01 | 12.22 | -24.06 | 55.06 | 24.37 | 33.48 | 89.89 | -11.04 | 31.86 | 60.06 | -4.52 | -33.64 | 84.89 | 2.98 | 348.68 |
| 22Q1 (13) | 2.06 | -6.36 | 13.19 | 0.90 | -31.3 | -15.89 | 44.27 | 7.17 | -11.44 | 101.05 | 46.0 | 19.04 | 62.90 | -1.41 | -40.68 | 82.43 | 76.43 | 185.72 |
| 21Q4 (12) | 2.20 | -5.58 | 89.66 | 1.31 | -19.63 | 39.36 | 41.31 | 5.84 | -47.19 | 69.21 | 24.21 | -28.15 | 63.80 | -13.85 | -51.72 | 46.72 | 125.81 | 10.19 |
| 21Q3 (11) | 2.33 | 5.43 | 6.39 | 1.63 | 22.56 | 22.56 | 39.03 | -5.38 | -5.93 | 55.72 | -18.26 | -18.43 | 74.06 | -18.17 | -13.84 | 20.69 | 9.36 | -13.21 |
| 21Q2 (10) | 2.21 | 21.43 | 27.75 | 1.33 | 24.3 | 47.78 | 41.25 | -17.48 | -21.44 | 68.17 | -19.7 | -32.61 | 90.51 | -14.64 | 5.15 | 18.92 | -34.42 | -72.0 |
| 21Q1 (9) | 1.82 | 56.9 | 12.35 | 1.07 | 13.83 | 18.89 | 49.99 | -36.1 | -10.75 | 84.89 | -11.87 | -16.47 | 106.03 | -19.77 | 31.36 | 28.85 | -31.96 | -62.49 |
| 20Q4 (8) | 1.16 | -47.03 | -38.62 | 0.94 | -29.32 | 30.56 | 78.23 | 88.55 | 62.78 | 96.32 | 41.0 | -23.61 | 132.15 | 53.73 | 50.29 | 42.40 | 77.85 | -50.83 |
| 20Q3 (7) | 2.19 | 26.59 | -5.19 | 1.33 | 47.78 | 133.33 | 41.49 | -20.99 | 5.14 | 68.31 | -32.47 | -56.84 | 85.96 | -0.14 | -23.13 | 23.84 | -64.72 | -72.25 |
| 20Q2 (6) | 1.73 | 6.79 | 20.98 | 0.90 | 0.0 | 100.0 | 52.51 | -6.25 | -17.68 | 101.15 | -0.47 | -50.38 | 86.08 | 6.64 | -40.57 | 67.58 | -12.13 | -44.96 |
| 20Q1 (5) | 1.62 | -14.29 | 92.86 | 0.90 | 25.0 | 172.73 | 56.01 | 16.54 | -48.48 | 101.63 | -19.4 | -63.26 | 80.72 | -8.2 | -51.24 | 76.91 | -10.81 | -65.01 |
| 19Q4 (4) | 1.89 | -18.18 | 0.0 | 0.72 | 26.32 | 0.0 | 48.06 | 21.79 | 0.0 | 126.09 | -20.33 | 0.0 | 87.93 | -21.36 | 0.0 | 86.23 | 0.37 | 0.0 |
| 19Q3 (3) | 2.31 | 61.54 | 0.0 | 0.57 | 26.67 | 0.0 | 39.46 | -38.14 | 0.0 | 158.27 | -22.35 | 0.0 | 111.82 | -22.8 | 0.0 | 85.91 | -30.03 | 0.0 |
| 19Q2 (2) | 1.43 | 70.24 | 0.0 | 0.45 | 36.36 | 0.0 | 63.79 | -41.32 | 0.0 | 203.83 | -26.32 | 0.0 | 144.84 | -12.5 | 0.0 | 122.78 | -44.15 | 0.0 |
| 19Q1 (1) | 0.84 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 108.71 | 0.0 | 0.0 | 276.65 | 0.0 | 0.0 | 165.54 | 0.0 | 0.0 | 219.82 | 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) | 13.43 | 13.14 | 8.77 | 65.47 | 27.18 | -11.58 | 41.61 | -39.56 | 76.02 | -3.89 | -7.23 | 0 |
| 2022 (9) | 11.87 | 15.02 | 5.30 | 0.19 | 30.74 | -13.07 | 68.84 | -0.26 | 79.10 | 31.99 | 20.48 | -53.94 |
| 2021 (8) | 10.32 | 57.32 | 5.29 | 25.95 | 35.36 | -36.45 | 69.02 | -20.62 | 59.93 | -32.34 | 44.46 | -17.71 |
| 2020 (7) | 6.56 | 72.18 | 4.20 | 121.05 | 55.64 | -41.94 | 86.95 | -54.66 | 88.57 | -28.85 | 54.03 | -66.88 |
| 2019 (6) | 3.81 | 118.97 | 1.90 | 57.02 | 95.83 | -54.21 | 191.77 | -36.38 | 124.49 | -24.92 | 163.11 | -52.71 |
| 2018 (5) | 1.74 | -15.12 | 1.21 | -37.95 | 209.27 | 17.39 | 301.41 | 60.64 | 165.80 | 29.5 | 344.89 | 44.99 |
| 2017 (4) | 2.05 | -13.87 | 1.95 | -9.3 | 178.27 | 16.3 | 187.63 | 10.42 | 128.03 | -16.56 | 237.87 | 40.1 |
| 2016 (3) | 2.38 | 2.59 | 2.15 | -43.86 | 153.29 | -2.45 | 169.93 | 78.37 | 153.44 | 41.67 | 169.79 | 17.84 |
| 2015 (2) | 2.32 | 19.59 | 3.83 | -27.32 | 157.14 | -16.33 | 95.27 | 37.45 | 108.31 | 2.93 | 144.09 | -5.14 |
| 2014 (1) | 1.94 | -19.5 | 5.27 | 16.85 | 187.81 | 23.89 | 69.31 | -14.36 | 105.23 | 6.39 | 151.89 | 13.67 |
