- 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) | 1.06 | 13.98 | 4.95 | 1.77 | 16.45 | 1.72 | 85.84 | -12.56 | -4.31 | 51.47 | -14.07 | -1.79 | 49.65 | -0.12 | 15.95 | 87.66 | -19.11 | -11.72 |
| 23Q3 (19) | 0.93 | 0.0 | -6.06 | 1.52 | 6.29 | -4.4 | 98.17 | 0.47 | 7.24 | 59.90 | -5.71 | 4.36 | 49.71 | -9.96 | 14.59 | 108.37 | 2.21 | 2.66 |
| 23Q2 (18) | 0.93 | 16.25 | 16.25 | 1.43 | -4.67 | -8.92 | 97.71 | -14.15 | -14.45 | 63.53 | 4.4 | 9.72 | 55.21 | 3.08 | 23.62 | 106.03 | -12.44 | -16.81 |
| 23Q1 (17) | 0.80 | -20.79 | 21.21 | 1.50 | -13.79 | -3.23 | 113.82 | 26.88 | -17.6 | 60.85 | 16.1 | 3.59 | 53.56 | 25.08 | 15.41 | 121.10 | 21.95 | -19.51 |
| 22Q4 (16) | 1.01 | 2.02 | 21.69 | 1.74 | 9.43 | -5.95 | 89.71 | -2.0 | -17.97 | 52.41 | -8.69 | 6.52 | 42.82 | -1.29 | 17.25 | 99.30 | -5.93 | -18.63 |
| 22Q3 (15) | 0.99 | 23.75 | 26.92 | 1.59 | 1.27 | -25.7 | 91.54 | -19.85 | -21.93 | 57.40 | -0.86 | 34.96 | 43.38 | -2.87 | 32.62 | 105.56 | -17.18 | -16.93 |
| 22Q2 (14) | 0.80 | 21.21 | -5.88 | 1.57 | 1.29 | -31.74 | 114.21 | -17.32 | 6.54 | 57.90 | -1.43 | 46.51 | 44.66 | -3.77 | 37.92 | 127.45 | -15.29 | 11.47 |
| 22Q1 (13) | 0.66 | -20.48 | 8.2 | 1.55 | -16.22 | -26.19 | 138.13 | 26.31 | -7.69 | 58.74 | 19.39 | 35.6 | 46.41 | 27.08 | 33.67 | 150.46 | 23.29 | -4.92 |
| 21Q4 (12) | 0.83 | 6.41 | 1.22 | 1.85 | -13.55 | -30.19 | 109.36 | -6.73 | -1.17 | 49.20 | 15.68 | 43.4 | 36.52 | 11.65 | 38.49 | 122.04 | -3.96 | 2.89 |
| 21Q3 (11) | 0.78 | -8.24 | -8.24 | 2.14 | -6.96 | -7.76 | 117.25 | 9.37 | 9.48 | 42.53 | 7.62 | 8.27 | 32.71 | 1.02 | 0.71 | 127.07 | 11.13 | 11.57 |
| 21Q2 (10) | 0.85 | 39.34 | -11.46 | 2.30 | 9.52 | -2.13 | 107.20 | -28.36 | 13.06 | 39.52 | -8.77 | 2.04 | 32.38 | -6.74 | -2.68 | 114.34 | -27.74 | 14.02 |
| 21Q1 (9) | 0.61 | -25.61 | 0.0 | 2.10 | -20.75 | 7.69 | 149.64 | 35.23 | -0.33 | 43.32 | 26.26 | -7.32 | 34.72 | 31.66 | -14.57 | 158.24 | 33.41 | 1.27 |
| 20Q4 (8) | 0.82 | -3.53 | -7.87 | 2.65 | 14.22 | -5.69 | 110.66 | 3.32 | 7.85 | 34.31 | -12.65 | 5.96 | 26.37 | -18.81 | -7.93 | 118.61 | 4.14 | 11.53 |
| 20Q3 (7) | 0.85 | -11.46 | 2.41 | 2.32 | -1.28 | 2.65 | 107.10 | 12.95 | -2.4 | 39.28 | 1.42 | -2.65 | 32.48 | -2.37 | -9.48 | 113.89 | 13.57 | -0.27 |
| 20Q2 (6) | 0.96 | 57.38 | 9.09 | 2.35 | 20.51 | 2.62 | 94.82 | -36.85 | -8.49 | 38.73 | -17.14 | -2.59 | 33.27 | -18.13 | -1.04 | 100.28 | -35.82 | -8.63 |
| 20Q1 (5) | 0.61 | -31.46 | -10.29 | 1.95 | -30.6 | 1.04 | 150.14 | 46.32 | 12.57 | 46.74 | 44.35 | -0.81 | 40.64 | 41.9 | 7.66 | 156.25 | 46.92 | 9.46 |
| 19Q4 (4) | 0.89 | 7.23 | 0.0 | 2.81 | 24.34 | 0.0 | 102.61 | -6.49 | 0.0 | 32.38 | -19.75 | 0.0 | 28.64 | -20.18 | 0.0 | 106.35 | -6.87 | 0.0 |
| 19Q3 (3) | 0.83 | -5.68 | 0.0 | 2.26 | -1.31 | 0.0 | 109.73 | 5.9 | 0.0 | 40.35 | 1.48 | 0.0 | 35.88 | 6.72 | 0.0 | 114.20 | 4.05 | 0.0 |
| 19Q2 (2) | 0.88 | 29.41 | 0.0 | 2.29 | 18.65 | 0.0 | 103.62 | -22.31 | 0.0 | 39.76 | -15.62 | 0.0 | 33.62 | -10.94 | 0.0 | 109.75 | -23.12 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 133.38 | 0.0 | 0.0 | 47.12 | 0.0 | 0.0 | 37.75 | 0.0 | 0.0 | 142.75 | 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) | 3.70 | 15.26 | 6.44 | -8.52 | 98.64 | -13.34 | 56.70 | 9.31 | 54.49 | 30.67 | 100.85 | -18.67 |
| 2022 (9) | 3.21 | 13.03 | 7.04 | -6.51 | 113.82 | -11.29 | 51.87 | 6.99 | 41.70 | 13.65 | 124.00 | -11.49 |
| 2021 (8) | 2.84 | -1.05 | 7.53 | -21.15 | 128.31 | 0.87 | 48.48 | 26.88 | 36.69 | 13.8 | 140.10 | 5.2 |
| 2020 (7) | 2.87 | -8.01 | 9.55 | -3.24 | 127.20 | 8.83 | 38.21 | 3.35 | 32.24 | 0.72 | 133.17 | 9.3 |
| 2019 (6) | 3.12 | -17.89 | 9.87 | -3.33 | 116.88 | 21.75 | 36.97 | 3.47 | 32.01 | 2.33 | 121.84 | 21.28 |
| 2018 (5) | 3.80 | -8.65 | 10.21 | 10.86 | 96.00 | 9.48 | 35.73 | -9.89 | 31.28 | -13.26 | 100.46 | 10.07 |
| 2017 (4) | 4.16 | -6.73 | 9.21 | 14.69 | 87.69 | 7.2 | 39.65 | -12.8 | 36.06 | -5.58 | 91.27 | 2.47 |
| 2016 (3) | 4.46 | 11.22 | 8.03 | -1.47 | 81.80 | -10.2 | 45.47 | 1.59 | 38.19 | 15.45 | 89.07 | -13.32 |
| 2015 (2) | 4.01 | -11.67 | 8.15 | -13.85 | 91.09 | 13.27 | 44.76 | 16.02 | 33.08 | 7.93 | 102.76 | 16.31 |
| 2014 (1) | 4.54 | -11.84 | 9.46 | -3.96 | 80.42 | 13.44 | 38.58 | 4.16 | 30.65 | -3.95 | 88.35 | 16.22 |
