- 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) | 1.64 | 0.0 | 17.14 | 2.32 | -6.83 | 20.83 | 55.53 | -0.09 | -14.32 | 39.16 | 7.23 | -17.58 | 23.24 | 2.11 | 14.82 | 71.45 | 3.04 | -22.4 |
| 23Q3 (19) | 1.64 | -11.35 | 4.46 | 2.49 | 29.02 | 20.87 | 55.58 | 13.15 | -4.37 | 36.52 | -22.61 | -17.43 | 22.76 | 0.75 | 29.02 | 69.34 | -5.94 | -18.14 |
| 23Q2 (18) | 1.85 | 37.04 | 25.85 | 1.93 | 30.41 | 0.0 | 49.12 | -27.33 | -20.89 | 47.19 | -23.37 | 0.23 | 22.59 | -16.92 | 13.23 | 73.72 | -27.71 | -17.38 |
| 23Q1 (17) | 1.35 | -3.57 | -1.46 | 1.48 | -22.92 | -11.38 | 67.59 | 4.29 | 1.62 | 61.58 | 29.61 | 12.93 | 27.19 | 34.34 | -22.11 | 101.98 | 10.76 | 18.4 |
| 22Q4 (16) | 1.40 | -10.83 | -6.67 | 1.92 | -6.8 | 41.18 | 64.81 | 11.51 | 7.11 | 47.51 | 7.42 | -28.83 | 20.24 | 14.74 | -51.81 | 92.07 | 8.69 | 7.97 |
| 22Q3 (15) | 1.57 | 6.8 | 36.52 | 2.06 | 6.74 | 112.37 | 58.12 | -6.39 | -26.63 | 44.23 | -6.05 | -52.89 | 17.64 | -11.58 | -68.42 | 84.71 | -5.07 | -27.75 |
| 22Q2 (14) | 1.47 | 7.3 | 3.52 | 1.93 | 15.57 | 77.06 | 62.09 | -6.65 | -3.41 | 47.08 | -13.66 | -43.49 | 19.95 | -42.85 | -58.7 | 89.23 | 3.6 | -10.13 |
| 22Q1 (13) | 1.37 | -8.67 | 30.48 | 1.67 | 22.79 | 63.73 | 66.51 | 9.92 | -23.21 | 54.53 | -18.32 | -39.15 | 34.91 | -16.88 | -42.99 | 86.13 | 1.01 | -25.09 |
| 21Q4 (12) | 1.50 | 30.43 | 9.49 | 1.36 | 40.21 | -50.36 | 60.51 | -23.62 | -8.98 | 66.76 | -28.89 | 101.21 | 42.00 | -24.8 | 60.98 | 85.27 | -27.28 | 15.9 |
| 21Q3 (11) | 1.15 | -19.01 | 2.68 | 0.97 | -11.01 | -28.68 | 79.22 | 23.24 | -2.33 | 93.88 | 12.69 | 40.48 | 55.85 | 15.63 | 23.43 | 117.25 | 18.09 | 14.18 |
| 21Q2 (10) | 1.42 | 35.24 | 47.92 | 1.09 | 6.86 | -6.84 | 64.28 | -25.78 | -32.28 | 83.31 | -7.03 | 7.52 | 48.30 | -21.13 | 5.25 | 99.29 | -13.65 | -21.52 |
| 21Q1 (9) | 1.05 | -23.36 | 43.84 | 1.02 | -62.77 | 9.68 | 86.61 | 30.28 | -30.72 | 89.61 | 170.07 | -8.49 | 61.24 | 134.73 | -22.65 | 114.98 | 56.29 | -20.02 |
| 20Q4 (8) | 1.37 | 22.32 | -7.43 | 2.74 | 101.47 | 67.07 | 66.48 | -18.04 | 8.12 | 33.18 | -50.35 | -40.05 | 26.09 | -42.34 | -44.57 | 73.57 | -28.36 | 5.43 |
| 20Q3 (7) | 1.12 | 16.67 | -28.21 | 1.36 | 16.24 | -28.8 | 81.11 | -14.55 | 38.96 | 66.83 | -13.75 | 40.43 | 45.25 | -1.39 | 72.25 | 102.69 | -18.83 | 28.88 |
| 20Q2 (6) | 0.96 | 31.51 | -17.95 | 1.17 | 25.81 | -34.64 | 94.92 | -24.07 | 21.82 | 77.48 | -20.87 | 52.58 | 45.89 | -42.04 | 27.9 | 126.51 | -12.0 | 36.28 |
| 20Q1 (5) | 0.73 | -50.68 | -50.34 | 0.93 | -43.29 | -57.53 | 125.01 | 103.3 | 102.54 | 97.92 | 76.91 | 135.72 | 79.17 | 68.2 | 101.25 | 143.76 | 106.02 | 124.91 |
| 19Q4 (4) | 1.48 | -5.13 | 0.0 | 1.64 | -14.14 | 0.0 | 61.49 | 5.35 | 0.0 | 55.35 | 16.31 | 0.0 | 47.07 | 79.18 | 0.0 | 69.78 | -12.42 | 0.0 |
| 19Q3 (3) | 1.56 | 33.33 | 0.0 | 1.91 | 6.7 | 0.0 | 58.37 | -25.09 | 0.0 | 47.59 | -6.28 | 0.0 | 26.27 | -26.78 | 0.0 | 79.68 | -14.17 | 0.0 |
| 19Q2 (2) | 1.17 | -20.41 | 0.0 | 1.79 | -18.26 | 0.0 | 77.92 | 26.25 | 0.0 | 50.78 | 22.24 | 0.0 | 35.88 | -8.8 | 0.0 | 92.83 | 45.23 | 0.0 |
| 19Q1 (1) | 1.47 | 0.0 | 0.0 | 2.19 | 0.0 | 0.0 | 61.72 | 0.0 | 0.0 | 41.54 | 0.0 | 0.0 | 39.34 | 0.0 | 0.0 | 63.92 | 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) | 5.73 | 3.24 | 7.10 | 2.75 | 63.71 | -3.06 | 51.38 | -2.76 | 25.15 | -24.79 | 89.94 | 5.66 |
| 2022 (9) | 5.55 | -0.89 | 6.91 | 5.34 | 65.72 | 0.77 | 52.84 | -4.96 | 33.44 | -28.62 | 85.12 | 15.06 |
| 2021 (8) | 5.60 | 61.85 | 6.56 | 17.99 | 65.22 | -38.15 | 55.60 | -15.27 | 46.85 | -24.73 | 73.98 | -32.02 |
| 2020 (7) | 3.46 | -24.12 | 5.56 | -11.18 | 105.45 | 31.88 | 65.62 | 12.5 | 62.24 | 3.13 | 108.83 | 39.62 |
| 2019 (6) | 4.56 | 99.13 | 6.26 | -23.66 | 79.96 | -49.82 | 58.33 | 31.02 | 60.35 | -1.6 | 77.95 | -45.31 |
| 2018 (5) | 2.29 | -36.39 | 8.20 | -35.69 | 159.35 | 57.0 | 44.52 | 55.56 | 61.33 | 9.07 | 142.53 | 92.89 |
| 2017 (4) | 3.60 | 3.15 | 12.75 | -13.44 | 101.50 | -2.83 | 28.62 | 15.5 | 56.23 | 12.26 | 73.89 | -6.65 |
| 2016 (3) | 3.49 | -2.24 | 14.73 | 29.44 | 104.46 | 2.31 | 24.78 | -22.73 | 50.09 | 16.03 | 79.15 | -13.02 |
| 2015 (2) | 3.57 | 5.93 | 11.38 | 8.69 | 102.10 | -5.83 | 32.07 | -7.98 | 43.17 | -35.15 | 91.00 | 18.64 |
| 2014 (1) | 3.37 | -20.33 | 10.47 | -40.44 | 108.42 | 25.59 | 34.85 | 67.87 | 66.57 | 22.06 | 76.70 | 45.96 |
