- 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) | 2.13 | 0.0 | -1.39 | 0.62 | 14.81 | 6.9 | 42.81 | 0.33 | 1.81 | 147.75 | -11.67 | -5.31 | 19.75 | 1.75 | 8.82 | 170.81 | -10.35 | -5.07 |
| 23Q3 (19) | 2.13 | -8.58 | -4.48 | 0.54 | -5.26 | -1.82 | 42.67 | 9.07 | 4.69 | 167.27 | 4.35 | 1.2 | 19.41 | 33.13 | 18.43 | 190.53 | 3.08 | 0.46 |
| 23Q2 (18) | 2.33 | 41.21 | -3.32 | 0.57 | 35.71 | -3.39 | 39.12 | -29.26 | 3.57 | 160.29 | -25.95 | 4.61 | 14.58 | -40.51 | -17.06 | 184.83 | -25.24 | 6.59 |
| 23Q1 (17) | 1.65 | -23.61 | -16.24 | 0.42 | -27.59 | -16.0 | 55.30 | 31.51 | 19.62 | 216.46 | 38.73 | 19.16 | 24.51 | 35.04 | -11.55 | 247.24 | 37.4 | 23.52 |
| 22Q4 (16) | 2.16 | -3.14 | -17.56 | 0.58 | 5.45 | -7.94 | 42.05 | 3.16 | 21.22 | 156.03 | -5.6 | 7.89 | 18.15 | 10.74 | -7.73 | 179.94 | -5.12 | 12.72 |
| 22Q3 (15) | 2.23 | -7.47 | 6.19 | 0.55 | -6.78 | 19.57 | 40.76 | 7.92 | -5.78 | 165.28 | 7.87 | -15.99 | 16.39 | -6.77 | -26.54 | 189.65 | 9.37 | -12.88 |
| 22Q2 (14) | 2.41 | 22.34 | -1.23 | 0.59 | 18.0 | -6.35 | 37.77 | -18.3 | 1.34 | 153.22 | -15.65 | 5.65 | 17.58 | -36.56 | -2.55 | 173.41 | -13.37 | 5.58 |
| 22Q1 (13) | 1.97 | -24.81 | -13.6 | 0.50 | -20.63 | -12.28 | 46.23 | 33.27 | 15.89 | 181.65 | 25.61 | 13.26 | 27.71 | 40.87 | 63.58 | 200.17 | 25.39 | 9.18 |
| 21Q4 (12) | 2.62 | 24.76 | 1.16 | 0.63 | 36.96 | -1.56 | 34.69 | -19.81 | -1.28 | 144.62 | -26.5 | 1.64 | 19.67 | -11.83 | 29.92 | 159.64 | -26.67 | -1.63 |
| 21Q3 (11) | 2.10 | -13.93 | -19.54 | 0.46 | -26.98 | -30.3 | 43.26 | 16.07 | 24.03 | 196.75 | 35.67 | 41.68 | 22.31 | 23.67 | 59.59 | 217.69 | 32.54 | 36.25 |
| 21Q2 (10) | 2.44 | 7.02 | -5.06 | 0.63 | 10.53 | -12.5 | 37.27 | -6.57 | 5.13 | 145.02 | -9.58 | 14.17 | 18.04 | 6.49 | 27.94 | 164.25 | -10.41 | 10.7 |
| 21Q1 (9) | 2.28 | -11.97 | 10.14 | 0.57 | -10.94 | -10.94 | 39.89 | 13.52 | -9.13 | 160.39 | 12.73 | 12.48 | 16.94 | 11.89 | -22.29 | 183.34 | 12.98 | 11.32 |
| 20Q4 (8) | 2.59 | -0.77 | -16.72 | 0.64 | -3.03 | -31.18 | 35.14 | 0.75 | 19.93 | 142.28 | 2.46 | 44.83 | 15.14 | 8.3 | -1.56 | 162.28 | 1.57 | 44.69 |
| 20Q3 (7) | 2.61 | 1.56 | 0.38 | 0.66 | -8.33 | -4.35 | 34.88 | -1.61 | -0.49 | 138.87 | 9.33 | 6.0 | 13.98 | -0.85 | -37.84 | 159.77 | 7.68 | 11.28 |
| 20Q2 (6) | 2.57 | 24.15 | -3.38 | 0.72 | 12.5 | -5.26 | 35.45 | -19.25 | 3.44 | 127.02 | -10.93 | 6.41 | 14.10 | -35.32 | -34.87 | 148.38 | -9.9 | 12.42 |
| 20Q1 (5) | 2.07 | -33.44 | -4.61 | 0.64 | -31.18 | 10.34 | 43.90 | 49.83 | 4.85 | 142.60 | 45.15 | -8.45 | 21.80 | 41.74 | -18.08 | 164.69 | 46.83 | -3.7 |
| 19Q4 (4) | 3.11 | 19.62 | 0.0 | 0.93 | 34.78 | 0.0 | 29.30 | -16.41 | 0.0 | 98.24 | -25.01 | 0.0 | 15.38 | -31.61 | 0.0 | 112.16 | -21.88 | 0.0 |
| 19Q3 (3) | 2.60 | -2.26 | 0.0 | 0.69 | -9.21 | 0.0 | 35.05 | 2.28 | 0.0 | 131.01 | 9.75 | 0.0 | 22.49 | 3.88 | 0.0 | 143.58 | 8.78 | 0.0 |
| 19Q2 (2) | 2.66 | 22.58 | 0.0 | 0.76 | 31.03 | 0.0 | 34.27 | -18.15 | 0.0 | 119.37 | -23.37 | 0.0 | 21.65 | -18.64 | 0.0 | 131.99 | -22.82 | 0.0 |
| 19Q1 (1) | 2.17 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 41.87 | 0.0 | 0.0 | 155.77 | 0.0 | 0.0 | 26.61 | 0.0 | 0.0 | 171.02 | 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) | 7.21 | -13.86 | 2.21 | -4.33 | 50.63 | 16.07 | 165.18 | 4.58 | 23.23 | -11.13 | 192.58 | 9.79 |
| 2022 (9) | 8.37 | -3.01 | 2.31 | 2.21 | 43.62 | 3.12 | 157.94 | -2.1 | 26.14 | 8.15 | 175.41 | -2.26 |
| 2021 (8) | 8.63 | -8.39 | 2.26 | -16.3 | 42.30 | 9.16 | 161.33 | 19.34 | 24.17 | 28.77 | 179.46 | 15.66 |
| 2020 (7) | 9.42 | -2.89 | 2.70 | -8.47 | 38.75 | 3.0 | 135.18 | 9.32 | 18.77 | -16.58 | 155.16 | 11.8 |
| 2019 (6) | 9.70 | 3.63 | 2.95 | 13.03 | 37.62 | -3.56 | 123.66 | -11.44 | 22.50 | -20.04 | 138.78 | -7.78 |
| 2018 (5) | 9.36 | 0.75 | 2.61 | -10.0 | 39.01 | -0.71 | 139.63 | 10.84 | 28.14 | -12.55 | 150.49 | 13.08 |
| 2017 (4) | 9.29 | -5.3 | 2.90 | -17.14 | 39.29 | 5.56 | 125.98 | 20.82 | 32.18 | 19.14 | 133.08 | 16.24 |
| 2016 (3) | 9.81 | -13.49 | 3.50 | -5.41 | 37.22 | 15.59 | 104.27 | 5.83 | 27.01 | 29.61 | 114.49 | 4.2 |
| 2015 (2) | 11.34 | 2.35 | 3.70 | -3.14 | 32.20 | -2.31 | 98.53 | 3.02 | 20.84 | -10.98 | 109.88 | 4.47 |
| 2014 (1) | 11.08 | 13.29 | 3.82 | -0.52 | 32.96 | -11.73 | 95.64 | 0.51 | 23.41 | -5.22 | 105.18 | -2.41 |
