- 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) | 0.97 | -2.02 | 12.79 | 0.91 | -14.15 | -22.22 | 93.77 | 1.65 | -11.28 | 100.48 | 17.34 | 29.74 | 77.62 | 11.11 | -6.77 | 116.63 | 7.97 | 16.77 |
| 23Q3 (19) | 0.99 | 6.45 | 11.24 | 1.06 | -1.85 | -15.2 | 92.25 | -5.92 | -9.41 | 85.63 | 1.8 | 17.75 | 69.86 | -12.3 | 1.64 | 108.02 | 5.39 | 2.07 |
| 23Q2 (18) | 0.93 | 6.9 | 6.9 | 1.08 | -1.82 | -7.69 | 98.05 | -6.32 | -5.73 | 84.12 | 1.29 | 8.53 | 79.66 | -8.02 | 26.02 | 102.50 | 1.37 | -13.37 |
| 23Q1 (17) | 0.87 | 1.16 | -8.42 | 1.10 | -5.98 | -14.06 | 104.67 | -0.97 | 8.84 | 83.05 | 7.23 | 17.15 | 86.61 | 4.02 | 50.57 | 101.11 | 1.23 | -7.7 |
| 22Q4 (16) | 0.86 | -3.37 | -8.51 | 1.17 | -6.4 | 1.74 | 105.69 | 3.79 | 8.77 | 77.45 | 6.5 | -2.09 | 83.26 | 21.14 | 38.58 | 99.88 | -5.62 | -14.04 |
| 22Q3 (15) | 0.89 | 2.3 | 1.14 | 1.25 | 6.84 | 11.61 | 101.83 | -2.1 | -2.03 | 72.72 | -6.18 | -10.73 | 68.73 | 8.73 | 0.84 | 105.83 | -10.56 | -9.73 |
| 22Q2 (14) | 0.87 | -8.42 | 8.75 | 1.17 | -8.59 | 1.74 | 104.01 | 8.15 | -8.18 | 77.51 | 9.34 | -1.71 | 63.21 | 9.89 | -19.28 | 118.32 | 8.02 | 3.94 |
| 22Q1 (13) | 0.95 | 1.06 | 14.46 | 1.28 | 11.3 | 0.79 | 96.17 | -1.03 | -11.8 | 70.89 | -10.38 | -0.95 | 57.52 | -4.26 | -28.62 | 109.54 | -5.72 | 9.52 |
| 21Q4 (12) | 0.94 | 6.82 | -2.08 | 1.15 | 2.68 | -14.81 | 97.17 | -6.51 | 2.42 | 79.10 | -2.9 | 16.93 | 60.08 | -11.85 | -25.93 | 116.19 | -0.9 | 42.7 |
| 21Q3 (11) | 0.88 | 10.0 | -17.76 | 1.12 | -2.61 | -22.76 | 103.94 | -8.25 | 22.48 | 81.46 | 3.3 | 29.55 | 68.16 | -12.96 | -1.59 | 117.24 | 3.0 | 49.39 |
| 21Q2 (10) | 0.80 | -3.61 | 6.67 | 1.15 | -9.45 | 1.77 | 113.28 | 3.89 | -7.1 | 78.86 | 10.19 | -1.73 | 78.31 | -2.82 | -10.13 | 113.83 | 13.81 | -1.06 |
| 21Q1 (9) | 0.83 | -13.54 | 15.28 | 1.27 | -5.93 | -3.05 | 109.04 | 14.94 | -13.73 | 71.57 | 5.79 | 2.96 | 80.58 | -0.65 | -8.27 | 100.02 | 22.84 | -7.43 |
| 20Q4 (8) | 0.96 | -10.28 | -2.04 | 1.35 | -6.9 | -20.59 | 94.87 | 11.8 | 2.66 | 67.65 | 7.59 | 26.28 | 81.11 | 17.11 | 11.97 | 81.42 | 3.75 | 10.7 |
| 20Q3 (7) | 1.07 | 42.67 | 16.3 | 1.45 | 28.32 | -0.68 | 84.86 | -30.41 | -14.16 | 62.88 | -21.64 | 0.82 | 69.26 | -20.52 | -8.57 | 78.48 | -31.79 | -8.18 |
| 20Q2 (6) | 0.75 | 4.17 | -21.87 | 1.13 | -13.74 | -19.29 | 121.94 | -3.52 | 28.59 | 80.25 | 15.45 | 23.84 | 87.14 | -0.8 | 18.56 | 115.05 | 6.48 | 33.58 |
| 20Q1 (5) | 0.72 | -26.53 | -19.1 | 1.31 | -22.94 | -3.68 | 126.39 | 36.77 | 24.08 | 69.51 | 29.76 | 4.26 | 87.84 | 21.26 | 8.55 | 108.05 | 46.91 | 23.33 |
| 19Q4 (4) | 0.98 | 6.52 | 0.0 | 1.70 | 16.44 | 0.0 | 92.41 | -6.52 | 0.0 | 53.57 | -14.11 | 0.0 | 72.44 | -4.37 | 0.0 | 73.55 | -13.95 | 0.0 |
| 19Q3 (3) | 0.92 | -4.17 | 0.0 | 1.46 | 4.29 | 0.0 | 98.86 | 4.25 | 0.0 | 62.37 | -3.75 | 0.0 | 75.75 | 3.06 | 0.0 | 85.47 | -0.77 | 0.0 |
| 19Q2 (2) | 0.96 | 7.87 | 0.0 | 1.40 | 2.94 | 0.0 | 94.83 | -6.9 | 0.0 | 64.80 | -2.8 | 0.0 | 73.50 | -9.17 | 0.0 | 86.13 | -1.69 | 0.0 |
| 19Q1 (1) | 0.89 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 101.86 | 0.0 | 0.0 | 66.67 | 0.0 | 0.0 | 80.92 | 0.0 | 0.0 | 87.61 | 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 | -2.36 | 4.14 | -14.81 | 97.74 | 2.25 | 88.12 | 17.21 | 80.54 | 15.07 | 105.31 | 4.51 |
| 2022 (9) | 3.82 | 11.37 | 4.86 | 1.67 | 95.59 | -10.16 | 75.18 | -1.6 | 69.99 | -8.87 | 100.77 | -4.92 |
| 2021 (8) | 3.43 | 13.2 | 4.78 | -8.78 | 106.40 | -11.77 | 76.40 | 9.6 | 76.80 | -14.58 | 105.99 | 5.57 |
| 2020 (7) | 3.03 | -12.17 | 5.24 | -9.66 | 120.60 | 13.83 | 69.71 | 10.86 | 89.91 | 10.17 | 100.40 | 15.11 |
| 2019 (6) | 3.45 | -6.5 | 5.80 | -4.29 | 105.95 | 7.1 | 62.88 | 4.35 | 81.61 | -2.93 | 87.22 | 16.09 |
| 2018 (5) | 3.69 | -3.66 | 6.06 | -4.27 | 98.93 | 3.81 | 60.26 | 4.58 | 84.07 | -0.7 | 75.13 | 10.06 |
| 2017 (4) | 3.83 | -3.28 | 6.33 | 8.21 | 95.30 | 3.44 | 57.62 | -7.62 | 84.66 | 9.42 | 68.26 | -11.51 |
| 2016 (3) | 3.96 | -30.4 | 5.85 | -4.1 | 92.13 | 43.66 | 62.37 | 4.18 | 77.37 | 1.3 | 77.14 | 62.02 |
| 2015 (2) | 5.69 | -23.0 | 6.10 | 4.99 | 64.13 | 29.77 | 59.87 | -4.65 | 76.38 | -32.79 | 47.61 | 0 |
| 2014 (1) | 7.39 | 12.82 | 5.81 | 5.06 | 49.42 | -11.34 | 62.79 | -4.95 | 113.65 | -5.35 | -1.44 | 0 |
