- 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) | 0.87 | 0.0 | -2.25 | 51.60 | 47.64 | 86.42 | 105.01 | 0.33 | 3.19 | 1.76 | -32.31 | -46.5 | 94.39 | 24.28 | 40.21 | 12.39 | -60.43 | -67.16 |
| 23Q3 (19) | 0.87 | 8.75 | 0.0 | 34.95 | 12.34 | 115.61 | 104.66 | -8.06 | 0.44 | 2.60 | -11.26 | -53.65 | 75.95 | -11.39 | -7.12 | 31.31 | 0.8 | 11.62 |
| 23Q2 (18) | 0.80 | -28.57 | 3.9 | 31.11 | -33.74 | 92.75 | 113.84 | 40.23 | -3.78 | 2.93 | 51.03 | -48.05 | 85.71 | 47.93 | -21.53 | 31.06 | 23.35 | 110.86 |
| 23Q1 (17) | 1.12 | 25.84 | -5.88 | 46.95 | 69.62 | 18.86 | 81.18 | -20.22 | 5.8 | 1.94 | -41.03 | -15.65 | 57.94 | -13.93 | -3.27 | 25.18 | -33.26 | 31.56 |
| 22Q4 (16) | 0.89 | 2.3 | 4.71 | 27.68 | 70.76 | 48.82 | 101.76 | -2.34 | -5.09 | 3.29 | -41.35 | -32.72 | 67.32 | -17.67 | 3.27 | 37.73 | 34.51 | -19.59 |
| 22Q3 (15) | 0.87 | 12.99 | 11.54 | 16.21 | 0.43 | 25.95 | 104.20 | -11.93 | -10.51 | 5.61 | -0.53 | -20.65 | 81.77 | -25.13 | -1.42 | 28.05 | 90.43 | -30.83 |
| 22Q2 (14) | 0.77 | -35.29 | 30.51 | 16.14 | -59.14 | 78.34 | 118.31 | 54.19 | -22.78 | 5.64 | 145.22 | -43.94 | 109.22 | 82.34 | -21.36 | 14.73 | -23.04 | -39.61 |
| 22Q1 (13) | 1.19 | 40.0 | 27.96 | 39.50 | 112.37 | 241.11 | 76.73 | -28.44 | -21.17 | 2.30 | -52.97 | -70.74 | 59.90 | -8.11 | -25.79 | 19.14 | -59.21 | -21.81 |
| 21Q4 (12) | 0.85 | 8.97 | -2.3 | 18.60 | 44.52 | 122.75 | 107.22 | -7.92 | 2.21 | 4.89 | -30.83 | -55.1 | 65.19 | -21.41 | 18.48 | 46.92 | 15.71 | -22.79 |
| 21Q3 (11) | 0.78 | 32.2 | 27.87 | 12.87 | 42.21 | 123.44 | 116.44 | -24.0 | -21.39 | 7.07 | -29.72 | -55.25 | 82.95 | -40.27 | 56.98 | 40.55 | 66.26 | -63.49 |
| 21Q2 (10) | 0.59 | -36.56 | 7.27 | 9.05 | -21.85 | 45.26 | 153.22 | 57.42 | -8.07 | 10.06 | 27.99 | -31.1 | 138.88 | 72.05 | 34.22 | 24.39 | -0.37 | -68.65 |
| 21Q1 (9) | 0.93 | 6.9 | -8.82 | 11.58 | 38.68 | -5.39 | 97.33 | -7.22 | 9.41 | 7.86 | -27.82 | 5.79 | 80.72 | 46.71 | 82.25 | 24.48 | -59.72 | -53.02 |
| 20Q4 (8) | 0.87 | 42.62 | 35.94 | 8.35 | 44.97 | 33.17 | 104.90 | -29.18 | -26.24 | 10.89 | -31.08 | -24.9 | 55.02 | 4.13 | 23.7 | 60.77 | -45.29 | -45.86 |
| 20Q3 (7) | 0.61 | 10.91 | -11.59 | 5.76 | -7.54 | 44.36 | 148.12 | -11.13 | 12.57 | 15.80 | 8.22 | -30.79 | 52.84 | -48.93 | -2.76 | 111.07 | 42.76 | 10.99 |
| 20Q2 (6) | 0.55 | -46.08 | -66.26 | 6.23 | -49.1 | -33.65 | 166.67 | 87.35 | 49.49 | 14.60 | 96.5 | -24.66 | 103.47 | 133.62 | 47.37 | 77.80 | 49.3 | 28.26 |
| 20Q1 (5) | 1.02 | 59.38 | -3.77 | 12.24 | 95.22 | 201.48 | 88.96 | -37.45 | 3.97 | 7.43 | -48.76 | -66.85 | 44.29 | -0.43 | -27.65 | 52.11 | -53.57 | 11.47 |
| 19Q4 (4) | 0.64 | -7.25 | 0.0 | 6.27 | 57.14 | 0.0 | 142.22 | 8.09 | 0.0 | 14.50 | -36.49 | 0.0 | 44.48 | -18.15 | 0.0 | 112.24 | 12.16 | 0.0 |
| 19Q3 (3) | 0.69 | -57.67 | 0.0 | 3.99 | -57.51 | 0.0 | 131.58 | 18.02 | 0.0 | 22.83 | 17.8 | 0.0 | 54.34 | -22.6 | 0.0 | 100.07 | 64.97 | 0.0 |
| 19Q2 (2) | 1.63 | 53.77 | 0.0 | 9.39 | 131.28 | 0.0 | 111.49 | 30.31 | 0.0 | 19.38 | -13.52 | 0.0 | 70.21 | 14.68 | 0.0 | 60.66 | 29.75 | 0.0 |
| 19Q1 (1) | 1.06 | 0.0 | 0.0 | 4.06 | 0.0 | 0.0 | 85.56 | 0.0 | 0.0 | 22.41 | 0.0 | 0.0 | 61.22 | 0.0 | 0.0 | 46.75 | 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) | 3.73 | -0.8 | 218.40 | 56.64 | 97.81 | 0.77 | 1.67 | -36.26 | 77.86 | 33.46 | 21.62 | -47.69 |
| 2022 (9) | 3.76 | 18.99 | 139.43 | 204.1 | 97.06 | -16.07 | 2.62 | -67.09 | 58.34 | -21.16 | 41.33 | -16.69 |
| 2021 (8) | 3.16 | 24.41 | 45.85 | 66.61 | 115.64 | -19.56 | 7.96 | -39.97 | 74.00 | 9.34 | 49.61 | -44.48 |
| 2020 (7) | 2.54 | -10.88 | 27.52 | 43.41 | 143.76 | 12.31 | 13.26 | -30.28 | 67.68 | 58.24 | 89.35 | -14.29 |
| 2019 (6) | 2.85 | -13.37 | 19.19 | 75.41 | 128.00 | 15.35 | 19.02 | -42.99 | 42.77 | 1.57 | 104.25 | 1.99 |
| 2018 (5) | 3.29 | -0.9 | 10.94 | 32.29 | 110.97 | 0.98 | 33.36 | -24.42 | 42.11 | -8.91 | 102.22 | -5.18 |
| 2017 (4) | 3.32 | -16.79 | 8.27 | -24.13 | 109.89 | 20.11 | 44.14 | 31.84 | 46.23 | 4.07 | 107.80 | 33.83 |
| 2016 (3) | 3.99 | 0 | 10.90 | 0 | 91.49 | 0 | 33.48 | 0 | 44.42 | 0 | 80.55 | 0 |
