- 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) | 1.80 | 11.11 | 13.21 | 1.01 | 13.48 | -1.94 | 50.61 | -9.82 | -11.72 | 89.87 | -12.58 | 1.61 | 10.81 | -28.46 | -12.54 | 129.67 | -9.83 | -2.8 |
| 23Q3 (19) | 1.62 | -0.61 | 9.46 | 0.89 | 0.0 | -20.54 | 56.12 | 0.38 | -8.55 | 102.80 | 0.36 | 26.43 | 15.11 | -16.1 | 27.08 | 143.80 | 2.47 | 9.95 |
| 23Q2 (18) | 1.63 | 1.24 | 4.49 | 0.89 | -9.18 | -29.37 | 55.91 | -0.97 | -4.31 | 102.43 | 10.26 | 41.63 | 18.01 | 20.63 | 67.07 | 140.33 | 4.38 | 16.97 |
| 23Q1 (17) | 1.61 | 1.26 | 4.55 | 0.98 | -4.85 | -24.03 | 56.46 | -1.52 | -4.53 | 92.90 | 5.03 | 31.34 | 14.93 | 20.79 | 40.98 | 134.44 | 0.77 | 12.71 |
| 22Q4 (16) | 1.59 | 7.43 | 0.0 | 1.03 | -8.04 | -24.26 | 57.33 | -6.58 | 0.28 | 88.45 | 8.78 | 31.9 | 12.36 | 3.95 | 33.62 | 133.41 | 2.0 | 16.02 |
| 22Q3 (15) | 1.48 | -5.13 | 6.47 | 1.12 | -11.11 | -18.84 | 61.37 | 5.03 | -6.02 | 81.31 | 12.43 | 23.68 | 11.89 | 10.3 | 16.45 | 130.79 | 9.02 | 8.23 |
| 22Q2 (14) | 1.56 | 1.3 | -1.27 | 1.26 | -2.33 | -25.88 | 58.43 | -1.2 | 1.46 | 72.32 | 2.25 | 34.9 | 10.78 | 1.79 | 7.58 | 119.97 | 0.58 | 18.57 |
| 22Q1 (13) | 1.54 | -3.14 | -1.28 | 1.29 | -5.15 | -20.86 | 59.14 | 3.45 | 1.67 | 70.73 | 5.47 | 26.51 | 10.59 | 14.49 | -1.76 | 119.28 | 3.73 | 15.47 |
| 21Q4 (12) | 1.59 | 14.39 | -5.36 | 1.36 | -1.45 | -5.56 | 57.17 | -12.45 | 5.27 | 67.06 | 2.01 | 6.17 | 9.25 | -9.4 | -32.48 | 114.99 | -4.84 | 10.81 |
| 21Q3 (11) | 1.39 | -12.03 | -15.24 | 1.38 | -18.82 | 9.52 | 65.30 | 13.39 | 17.53 | 65.74 | 22.63 | -8.68 | 10.21 | 1.9 | -34.76 | 120.84 | 19.43 | 7.99 |
| 21Q2 (10) | 1.58 | 1.28 | 2.6 | 1.70 | 4.29 | 33.86 | 57.59 | -1.0 | -2.83 | 53.61 | -4.11 | -25.44 | 10.02 | -7.05 | -29.39 | 101.18 | -2.05 | -13.51 |
| 21Q1 (9) | 1.56 | -7.14 | 13.04 | 1.63 | 13.19 | 48.18 | 58.17 | 7.11 | -11.72 | 55.91 | -11.48 | -32.23 | 10.78 | -21.31 | -25.55 | 103.30 | -0.45 | -22.85 |
| 20Q4 (8) | 1.68 | 2.44 | 14.29 | 1.44 | 14.29 | 15.2 | 54.31 | -2.25 | -12.35 | 63.16 | -12.27 | -13.59 | 13.70 | -12.46 | 10.84 | 103.77 | -7.27 | -15.42 |
| 20Q3 (7) | 1.64 | 6.49 | 9.33 | 1.26 | -0.79 | -1.56 | 55.56 | -6.26 | -8.63 | 71.99 | 0.13 | 1.08 | 15.65 | 10.29 | 31.07 | 111.90 | -4.34 | -6.82 |
| 20Q2 (6) | 1.54 | 11.59 | 3.36 | 1.27 | 15.45 | 4.96 | 59.27 | -10.05 | -3.12 | 71.90 | -12.85 | -4.34 | 14.19 | -2.0 | 20.87 | 116.98 | -12.64 | -6.12 |
| 20Q1 (5) | 1.38 | -6.12 | -2.82 | 1.10 | -12.0 | -6.78 | 65.89 | 6.34 | 3.1 | 82.50 | 12.87 | 7.12 | 14.48 | 17.15 | 7.1 | 133.90 | 9.14 | 5.1 |
| 19Q4 (4) | 1.47 | -2.0 | 0.0 | 1.25 | -2.34 | 0.0 | 61.96 | 1.89 | 0.0 | 73.09 | 2.63 | 0.0 | 12.36 | 3.52 | 0.0 | 122.69 | 2.17 | 0.0 |
| 19Q3 (3) | 1.50 | 0.67 | 0.0 | 1.28 | 5.79 | 0.0 | 60.81 | -0.6 | 0.0 | 71.22 | -5.24 | 0.0 | 11.94 | 1.7 | 0.0 | 120.09 | -3.62 | 0.0 |
| 19Q2 (2) | 1.49 | 4.93 | 0.0 | 1.21 | 2.54 | 0.0 | 61.18 | -4.27 | 0.0 | 75.16 | -2.41 | 0.0 | 11.74 | -13.17 | 0.0 | 124.60 | -2.2 | 0.0 |
| 19Q1 (1) | 1.42 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 63.91 | 0.0 | 0.0 | 77.02 | 0.0 | 0.0 | 13.52 | 0.0 | 0.0 | 127.40 | 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) | 6.86 | 7.36 | 3.92 | -16.6 | 53.19 | -6.85 | 93.11 | 19.77 | 12.03 | 5.8 | 134.27 | 8.75 |
| 2022 (9) | 6.39 | -6.85 | 4.70 | -25.4 | 57.10 | 7.31 | 77.74 | 34.29 | 11.37 | 10.71 | 123.47 | 22.45 |
| 2021 (8) | 6.86 | 24.5 | 6.30 | 27.02 | 53.21 | -19.72 | 57.89 | -21.37 | 10.27 | -26.17 | 100.83 | -19.97 |
| 2020 (7) | 5.51 | -5.0 | 4.96 | 4.86 | 66.28 | 5.41 | 73.62 | -4.6 | 13.91 | -3.47 | 125.99 | 0.28 |
| 2019 (6) | 5.80 | 1.58 | 4.73 | -3.47 | 62.88 | -1.66 | 77.17 | 3.54 | 14.41 | -0.96 | 125.64 | 1.4 |
| 2018 (5) | 5.71 | 5.74 | 4.90 | 2.08 | 63.94 | -5.37 | 74.53 | -1.93 | 14.55 | -15.51 | 123.91 | -1.93 |
| 2017 (4) | 5.40 | 9.76 | 4.80 | -0.41 | 67.57 | -8.89 | 76.00 | 0.37 | 17.22 | -10.55 | 126.35 | -3.28 |
| 2016 (3) | 4.92 | -2.38 | 4.82 | -9.57 | 74.16 | 2.37 | 75.72 | 10.49 | 19.25 | 27.99 | 130.63 | 3.73 |
| 2015 (2) | 5.04 | -0.98 | 5.33 | -7.47 | 72.44 | 1.09 | 68.53 | 8.06 | 15.04 | -0.79 | 125.93 | 5.02 |
| 2014 (1) | 5.09 | -5.39 | 5.76 | -6.19 | 71.66 | 5.58 | 63.42 | 6.64 | 15.16 | -1.04 | 119.91 | 7.04 |
