- 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) | 1.53 | -24.26 | -14.04 | 1.54 | -10.98 | -18.95 | 59.54 | 32.22 | 16.52 | 58.95 | 12.24 | 22.97 | 50.01 | 24.9 | 29.76 | 68.49 | 19.09 | 13.21 |
| 23Q3 (19) | 2.02 | 53.03 | -4.72 | 1.73 | 31.06 | 11.61 | 45.03 | -34.59 | 4.92 | 52.52 | -23.87 | -10.42 | 40.04 | -12.29 | 8.27 | 57.51 | -37.61 | -10.95 |
| 23Q2 (18) | 1.32 | 9.09 | -7.04 | 1.32 | -14.29 | 0.0 | 68.84 | -8.19 | 7.21 | 68.99 | 16.48 | -0.01 | 45.65 | -7.25 | -1.45 | 92.18 | 8.46 | 6.1 |
| 23Q1 (17) | 1.21 | -32.02 | -23.42 | 1.54 | -18.95 | -11.49 | 74.98 | 46.73 | 30.31 | 59.23 | 23.55 | 13.32 | 49.22 | 27.71 | 19.47 | 84.99 | 40.48 | 23.86 |
| 22Q4 (16) | 1.78 | -16.04 | -1.11 | 1.90 | 22.58 | 18.01 | 51.10 | 19.06 | 0.95 | 47.94 | -18.23 | -15.32 | 38.54 | 4.22 | -7.36 | 60.50 | -6.32 | -7.82 |
| 22Q3 (15) | 2.12 | 49.3 | 10.99 | 1.55 | 17.42 | 15.67 | 42.92 | -33.16 | -9.91 | 58.63 | -15.03 | -13.92 | 36.98 | -20.16 | -1.49 | 64.58 | -25.67 | -17.43 |
| 22Q2 (14) | 1.42 | -10.13 | 26.79 | 1.32 | -24.14 | 26.92 | 64.21 | 11.59 | -20.73 | 69.00 | 32.01 | -20.8 | 46.32 | 12.43 | 0.06 | 86.88 | 26.61 | -28.68 |
| 22Q1 (13) | 1.58 | -12.22 | -11.24 | 1.74 | 8.07 | 23.4 | 57.54 | 13.67 | 12.65 | 52.27 | -7.67 | -19.22 | 41.20 | -0.96 | -7.25 | 68.62 | 4.56 | -3.85 |
| 21Q4 (12) | 1.80 | -5.76 | 8.43 | 1.61 | 20.15 | 27.78 | 50.62 | 6.26 | -7.68 | 56.61 | -16.88 | -21.71 | 41.60 | 10.82 | -22.49 | 65.63 | -16.08 | -10.67 |
| 21Q3 (11) | 1.91 | 70.54 | -2.55 | 1.34 | 28.85 | -6.29 | 47.64 | -41.19 | 2.69 | 68.11 | -21.82 | 6.71 | 37.54 | -18.9 | 3.93 | 78.21 | -35.8 | 5.56 |
| 21Q2 (10) | 1.12 | -37.08 | 30.23 | 1.04 | -26.24 | 8.33 | 81.00 | 58.57 | -23.79 | 87.12 | 34.63 | -8.44 | 46.29 | 4.21 | 0.26 | 121.82 | 70.69 | -21.54 |
| 21Q1 (9) | 1.78 | 7.23 | 74.51 | 1.41 | 11.9 | -1.4 | 51.08 | -6.84 | -42.91 | 64.71 | -10.51 | 1.39 | 44.42 | -17.23 | -11.62 | 71.37 | -2.86 | -30.73 |
| 20Q4 (8) | 1.66 | -15.31 | 13.7 | 1.26 | -11.89 | -31.15 | 54.83 | 18.19 | -12.3 | 72.31 | 13.29 | 45.41 | 53.67 | 48.59 | 15.12 | 73.47 | -0.84 | 11.96 |
| 20Q3 (7) | 1.96 | 127.91 | 14.62 | 1.43 | 48.96 | -5.92 | 46.39 | -56.36 | -13.01 | 63.83 | -32.92 | 6.92 | 36.12 | -21.77 | -23.26 | 74.09 | -52.28 | 12.33 |
| 20Q2 (6) | 0.86 | -15.69 | -25.86 | 0.96 | -32.87 | -24.41 | 106.29 | 18.79 | 35.23 | 95.15 | 49.09 | 33.23 | 46.17 | -8.14 | -7.25 | 155.27 | 50.7 | 54.9 |
| 20Q1 (5) | 1.02 | -30.14 | -24.44 | 1.43 | -21.86 | -10.06 | 89.48 | 43.12 | 32.45 | 63.82 | 28.33 | 11.83 | 50.26 | 7.81 | 11.42 | 103.03 | 57.01 | 29.56 |
| 19Q4 (4) | 1.46 | -14.62 | 0.0 | 1.83 | 20.39 | 0.0 | 62.52 | 17.23 | 0.0 | 49.73 | -16.7 | 0.0 | 46.62 | -0.96 | 0.0 | 65.62 | -0.52 | 0.0 |
| 19Q3 (3) | 1.71 | 47.41 | 0.0 | 1.52 | 19.69 | 0.0 | 53.33 | -32.15 | 0.0 | 59.70 | -16.41 | 0.0 | 47.07 | -5.44 | 0.0 | 65.96 | -34.2 | 0.0 |
| 19Q2 (2) | 1.16 | -14.07 | 0.0 | 1.27 | -20.13 | 0.0 | 78.60 | 16.34 | 0.0 | 71.42 | 25.14 | 0.0 | 49.78 | 10.35 | 0.0 | 100.24 | 26.06 | 0.0 |
| 19Q1 (1) | 1.35 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 67.56 | 0.0 | 0.0 | 57.07 | 0.0 | 0.0 | 45.11 | 0.0 | 0.0 | 79.52 | 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) | 4.76 | -7.57 | 5.52 | -12.52 | 76.69 | 8.14 | 66.09 | 14.26 | 60.04 | 13.33 | 82.73 | 9.17 |
| 2022 (9) | 5.15 | -0.19 | 6.31 | 33.97 | 70.92 | 0.18 | 57.84 | -25.36 | 52.98 | -15.22 | 75.78 | -11.66 |
| 2021 (8) | 5.16 | 24.04 | 4.71 | 8.28 | 70.79 | -19.26 | 77.49 | -7.72 | 62.49 | -14.19 | 85.78 | -13.2 |
| 2020 (7) | 4.16 | -2.58 | 4.35 | -17.77 | 87.68 | 2.61 | 83.97 | 21.61 | 72.82 | 15.17 | 98.83 | 8.27 |
| 2019 (6) | 4.27 | -17.25 | 5.29 | 9.75 | 85.45 | 20.81 | 69.05 | -8.76 | 63.23 | 11.03 | 91.28 | 2.05 |
| 2018 (5) | 5.16 | 7.72 | 4.82 | 8.8 | 70.73 | -7.17 | 75.68 | -8.11 | 56.95 | -2.7 | 89.45 | -10.57 |
| 2017 (4) | 4.79 | -13.22 | 4.43 | -11.22 | 76.19 | 15.14 | 82.36 | 12.59 | 58.53 | 4.13 | 100.02 | 20.35 |
| 2016 (3) | 5.52 | -19.3 | 4.99 | -4.41 | 66.17 | 23.96 | 73.15 | 4.71 | 56.21 | 4.97 | 83.11 | 19.26 |
| 2015 (2) | 6.84 | 8.06 | 5.22 | -11.07 | 53.38 | -7.49 | 69.86 | 12.26 | 53.55 | -4.24 | 69.69 | 8.89 |
| 2014 (1) | 6.33 | -9.57 | 5.87 | -5.17 | 57.70 | 10.66 | 62.23 | 5.53 | 55.92 | 4.62 | 64.00 | 11.0 |
