- 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) | 1.61 | -12.5 | 9.52 | 1.02 | -8.93 | 17.24 | 56.40 | 14.03 | -8.75 | 89.15 | 9.33 | -15.0 | 23.97 | 18.37 | -14.58 | 121.58 | 9.79 | -12.3 |
| 23Q3 (19) | 1.84 | 16.46 | 1.1 | 1.12 | 30.23 | 6.67 | 49.46 | -14.33 | -0.94 | 81.54 | -22.67 | -5.54 | 20.25 | -21.42 | -11.76 | 110.74 | -19.41 | -2.26 |
| 23Q2 (18) | 1.58 | -10.73 | -9.2 | 0.86 | -8.51 | 0.0 | 57.73 | 12.34 | 10.53 | 105.45 | 9.46 | -0.59 | 25.77 | 2.87 | -7.83 | 137.42 | 12.01 | 5.42 |
| 23Q1 (17) | 1.77 | 20.41 | -2.75 | 0.94 | 8.05 | 6.82 | 51.39 | -16.86 | 2.94 | 96.34 | -8.14 | -7.01 | 25.05 | -10.73 | -5.76 | 122.69 | -11.5 | -3.35 |
| 22Q4 (16) | 1.47 | -19.23 | -19.23 | 0.87 | -17.14 | 24.29 | 61.81 | 23.79 | 23.3 | 104.88 | 21.5 | -19.56 | 28.06 | 22.27 | 1.56 | 138.63 | 22.36 | -9.33 |
| 22Q3 (15) | 1.82 | 4.6 | 18.95 | 1.05 | 22.09 | 72.13 | 49.93 | -4.4 | -16.06 | 86.32 | -18.63 | -41.89 | 22.95 | -17.92 | -32.97 | 113.30 | -13.09 | -34.8 |
| 22Q2 (14) | 1.74 | -4.4 | 14.47 | 0.86 | -2.27 | 21.13 | 52.23 | 4.63 | -12.89 | 106.08 | 2.39 | -16.66 | 27.96 | 5.19 | -34.83 | 130.36 | 2.69 | -9.69 |
| 22Q1 (13) | 1.82 | 0.0 | -6.67 | 0.88 | 25.71 | -19.27 | 49.92 | -0.42 | 6.92 | 103.60 | -20.55 | 24.07 | 26.58 | -3.8 | -21.1 | 126.94 | -16.97 | 31.54 |
| 21Q4 (12) | 1.82 | 18.95 | -3.19 | 0.70 | 14.75 | -38.05 | 50.13 | -15.72 | 3.6 | 130.39 | -12.22 | 61.39 | 27.63 | -19.3 | -9.35 | 152.89 | -12.02 | 54.89 |
| 21Q3 (11) | 1.53 | 0.66 | -22.34 | 0.61 | -14.08 | -40.2 | 59.48 | -0.8 | 28.72 | 148.55 | 16.7 | 66.46 | 34.24 | -20.19 | 55.57 | 173.78 | 20.4 | 53.19 |
| 21Q2 (10) | 1.52 | -22.05 | 35.71 | 0.71 | -34.86 | -1.39 | 59.96 | 28.42 | -26.12 | 127.29 | 52.44 | 0.66 | 42.90 | 27.34 | 32.86 | 144.34 | 49.58 | -17.67 |
| 21Q1 (9) | 1.95 | 3.72 | 16.77 | 1.09 | -3.54 | 7.92 | 46.69 | -3.51 | -14.41 | 83.50 | 3.35 | -7.15 | 33.69 | 10.53 | 15.22 | 96.50 | -2.24 | -16.26 |
| 20Q4 (8) | 1.88 | -4.57 | 15.34 | 1.13 | 10.78 | 24.18 | 48.39 | 4.72 | -13.54 | 80.79 | -9.47 | -19.01 | 30.48 | 38.48 | -3.88 | 98.71 | -12.98 | -20.4 |
| 20Q3 (7) | 1.97 | 75.89 | 15.2 | 1.02 | 41.67 | 2.0 | 46.21 | -43.06 | -13.2 | 89.24 | -29.43 | -1.46 | 22.01 | -31.84 | -18.09 | 113.44 | -35.29 | -2.98 |
| 20Q2 (6) | 1.12 | -32.93 | -22.22 | 0.72 | -28.71 | -18.18 | 81.16 | 48.78 | 28.3 | 126.45 | 40.61 | 22.87 | 32.29 | 10.43 | 8.72 | 175.31 | 52.13 | 28.47 |
| 20Q1 (5) | 1.67 | 2.45 | 7.05 | 1.01 | 10.99 | -2.88 | 54.55 | -2.54 | -6.77 | 89.93 | -9.84 | 2.68 | 29.24 | -7.79 | 1.28 | 115.24 | -7.06 | -1.69 |
| 19Q4 (4) | 1.63 | -4.68 | 0.0 | 0.91 | -9.0 | 0.0 | 55.97 | 5.13 | 0.0 | 99.75 | 10.15 | 0.0 | 31.71 | 18.01 | 0.0 | 124.00 | 6.05 | 0.0 |
| 19Q3 (3) | 1.71 | 18.75 | 0.0 | 1.00 | 13.64 | 0.0 | 53.24 | -15.84 | 0.0 | 90.56 | -12.0 | 0.0 | 26.87 | -9.53 | 0.0 | 116.93 | -14.31 | 0.0 |
| 19Q2 (2) | 1.44 | -7.69 | 0.0 | 0.88 | -15.38 | 0.0 | 63.26 | 8.12 | 0.0 | 102.91 | 17.5 | 0.0 | 29.70 | 2.87 | 0.0 | 136.46 | 16.41 | 0.0 |
| 19Q1 (1) | 1.56 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 58.51 | 0.0 | 0.0 | 87.58 | 0.0 | 0.0 | 28.87 | 0.0 | 0.0 | 117.22 | 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) | 7.48 | -7.77 | 4.07 | 3.04 | 48.81 | 8.51 | 89.74 | -2.89 | 21.01 | -0.14 | 117.54 | 1.03 |
| 2022 (9) | 8.11 | 18.57 | 3.95 | 16.18 | 44.98 | -15.75 | 92.41 | -13.98 | 21.04 | -30.65 | 116.34 | -10.84 |
| 2021 (8) | 6.84 | 4.75 | 3.40 | -5.56 | 53.39 | -4.42 | 107.43 | 5.99 | 30.34 | -8.92 | 130.48 | 5.31 |
| 2020 (7) | 6.53 | -4.53 | 3.60 | -6.49 | 55.86 | 4.7 | 101.36 | 6.83 | 33.31 | 12.88 | 123.90 | 4.35 |
| 2019 (6) | 6.84 | 4.27 | 3.85 | -2.28 | 53.35 | -4.1 | 94.88 | 2.51 | 29.51 | -10.3 | 118.73 | 2.98 |
| 2018 (5) | 6.56 | -4.51 | 3.94 | -9.84 | 55.63 | 4.67 | 92.56 | 10.76 | 32.90 | -20.11 | 115.29 | 20.66 |
| 2017 (4) | 6.87 | -5.24 | 4.37 | -15.31 | 53.15 | 5.52 | 83.57 | 18.12 | 41.18 | 9.75 | 95.55 | 14.29 |
| 2016 (3) | 7.25 | -1.49 | 5.16 | 5.95 | 50.37 | 1.57 | 70.75 | -5.55 | 37.52 | 24.57 | 83.60 | -11.42 |
| 2015 (2) | 7.36 | 2.22 | 4.87 | 10.43 | 49.59 | -2.19 | 74.91 | -9.54 | 30.12 | 1.07 | 94.38 | -8.99 |
| 2014 (1) | 7.20 | 3.9 | 4.41 | 7.3 | 50.70 | -3.7 | 82.81 | -6.75 | 29.80 | -7.51 | 103.70 | -5.06 |
