- 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) | 1.30 | 7.44 | 23.81 | 0.37 | 2.78 | -24.49 | 70.12 | -6.48 | -19.28 | 248.84 | -0.89 | 33.97 | 49.23 | -2.07 | -40.15 | 269.73 | -2.2 | 41.69 |
| 23Q3 (19) | 1.21 | 10.0 | -3.97 | 0.36 | -5.26 | -46.27 | 74.98 | -9.14 | 4.21 | 251.08 | 4.74 | 83.61 | 50.27 | -16.22 | -29.32 | 275.79 | 5.17 | 100.47 |
| 23Q2 (18) | 1.10 | 14.58 | -12.7 | 0.38 | -5.0 | -47.22 | 82.52 | -12.77 | 14.34 | 239.71 | 4.8 | 90.1 | 60.00 | -22.36 | -7.16 | 262.24 | 6.58 | 96.23 |
| 23Q1 (17) | 0.96 | -8.57 | -11.11 | 0.40 | -18.37 | -34.43 | 94.60 | 8.9 | 12.35 | 228.73 | 23.14 | 53.45 | 77.28 | -6.05 | 1.02 | 246.05 | 29.26 | 56.96 |
| 22Q4 (16) | 1.05 | -16.67 | -17.97 | 0.49 | -26.87 | -28.99 | 86.87 | 20.74 | 22.46 | 185.75 | 35.83 | 40.08 | 82.26 | 15.66 | 14.66 | 190.36 | 38.37 | 44.44 |
| 22Q3 (15) | 1.26 | 0.0 | -9.35 | 0.67 | -6.94 | 1.52 | 71.95 | -0.3 | 10.02 | 136.75 | 8.45 | -0.6 | 71.12 | 10.04 | -2.66 | 137.57 | 2.94 | 5.89 |
| 22Q2 (14) | 1.26 | 16.67 | -9.35 | 0.72 | 18.03 | 0.0 | 72.17 | -14.29 | 10.39 | 126.10 | -15.4 | 0.37 | 64.63 | -15.52 | -3.81 | 133.64 | -14.75 | 7.92 |
| 22Q1 (13) | 1.08 | -15.62 | -35.33 | 0.61 | -11.59 | -29.89 | 84.20 | 18.69 | 54.61 | 149.06 | 12.41 | 41.8 | 76.50 | 6.64 | 41.69 | 156.76 | 18.95 | 48.45 |
| 21Q4 (12) | 1.28 | -7.91 | 9.4 | 0.69 | 4.55 | 0.0 | 70.94 | 8.47 | -8.76 | 132.60 | -3.62 | 0.1 | 71.74 | -1.81 | 3.78 | 131.79 | 1.44 | -6.6 |
| 21Q3 (11) | 1.39 | 0.0 | 20.87 | 0.66 | -8.33 | -15.38 | 65.40 | 0.03 | -17.14 | 137.58 | 9.5 | 18.36 | 73.06 | 8.74 | 4.78 | 129.92 | 4.92 | 3.57 |
| 21Q2 (10) | 1.39 | -16.77 | 17.8 | 0.72 | -17.24 | -16.28 | 65.38 | 20.05 | -15.35 | 125.64 | 19.52 | 18.15 | 67.19 | 24.45 | 5.4 | 123.83 | 17.26 | 3.34 |
| 21Q1 (9) | 1.67 | 42.74 | 47.79 | 0.87 | 26.09 | 3.57 | 54.46 | -29.95 | -32.08 | 105.12 | -20.65 | -3.2 | 53.99 | -21.9 | -8.24 | 105.60 | -25.16 | -18.73 |
| 20Q4 (8) | 1.17 | 1.74 | -25.0 | 0.69 | -11.54 | -11.54 | 77.75 | -1.49 | 33.32 | 132.47 | 13.96 | 13.01 | 69.13 | -0.86 | 22.75 | 141.10 | 12.48 | 18.34 |
| 20Q3 (7) | 1.15 | -2.54 | 8.49 | 0.78 | -9.3 | 32.2 | 78.93 | 2.19 | -7.93 | 116.24 | 9.31 | -24.8 | 69.73 | 9.38 | -2.34 | 125.44 | 4.68 | -25.74 |
| 20Q2 (6) | 1.18 | 4.42 | -9.92 | 0.86 | 2.38 | 32.31 | 77.24 | -3.67 | 11.2 | 106.34 | -2.07 | -24.44 | 63.75 | 8.34 | -1.15 | 119.83 | -7.78 | -17.75 |
| 20Q1 (5) | 1.13 | -27.56 | -5.83 | 0.84 | 7.69 | 33.33 | 80.18 | 37.48 | 6.02 | 108.59 | -7.36 | -24.31 | 58.84 | 4.47 | -3.29 | 129.94 | 8.98 | -17.89 |
| 19Q4 (4) | 1.56 | 47.17 | 0.0 | 0.78 | 32.2 | 0.0 | 58.32 | -31.97 | 0.0 | 117.22 | -24.17 | 0.0 | 56.32 | -21.12 | 0.0 | 119.23 | -29.41 | 0.0 |
| 19Q3 (3) | 1.06 | -19.08 | 0.0 | 0.59 | -9.23 | 0.0 | 85.73 | 23.42 | 0.0 | 154.58 | 9.84 | 0.0 | 71.40 | 10.71 | 0.0 | 168.91 | 15.94 | 0.0 |
| 19Q2 (2) | 1.31 | 9.17 | 0.0 | 0.65 | 3.17 | 0.0 | 69.46 | -8.16 | 0.0 | 140.73 | -1.9 | 0.0 | 64.49 | 6.0 | 0.0 | 145.69 | -7.94 | 0.0 |
| 19Q1 (1) | 1.20 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 75.63 | 0.0 | 0.0 | 143.46 | 0.0 | 0.0 | 60.84 | 0.0 | 0.0 | 158.25 | 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) | 4.33 | -7.28 | 1.54 | -36.89 | 84.38 | 7.96 | 236.92 | 58.24 | 71.05 | 2.45 | 250.25 | 57.86 |
| 2022 (9) | 4.67 | -12.38 | 2.44 | -11.27 | 78.16 | 14.14 | 149.72 | 12.95 | 69.35 | 0.67 | 158.53 | 19.97 |
| 2021 (8) | 5.33 | 1.33 | 2.75 | -9.84 | 68.48 | -1.23 | 132.55 | 10.72 | 68.89 | 13.03 | 132.14 | 3.16 |
| 2020 (7) | 5.26 | 12.63 | 3.05 | 9.71 | 69.33 | -11.29 | 119.72 | -8.8 | 60.95 | -0.99 | 128.09 | -13.37 |
| 2019 (6) | 4.67 | -5.27 | 2.78 | 11.65 | 78.15 | 5.49 | 131.27 | -10.52 | 61.56 | 1.89 | 147.86 | -7.79 |
| 2018 (5) | 4.93 | -11.49 | 2.49 | -4.6 | 74.08 | 12.96 | 146.70 | 4.86 | 60.42 | 1.55 | 160.36 | 9.85 |
| 2017 (4) | 5.57 | 26.88 | 2.61 | -6.79 | 65.58 | -21.12 | 139.90 | 7.42 | 59.50 | -3.0 | 145.98 | -3.99 |
| 2016 (3) | 4.39 | 19.62 | 2.80 | -0.71 | 83.14 | -16.31 | 130.24 | 0.76 | 61.34 | 11.77 | 152.04 | -12.48 |
| 2015 (2) | 3.67 | -4.43 | 2.82 | 11.9 | 99.34 | 4.38 | 129.26 | -10.68 | 54.88 | 12.85 | 173.72 | -9.17 |
| 2014 (1) | 3.84 | 3.23 | 2.52 | 7.69 | 95.17 | -3.08 | 144.71 | -7.23 | 48.63 | 7.28 | 191.25 | -8.42 |
