- 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) | 2.73 | -8.08 | -15.22 | 0.60 | -31.03 | -30.23 | 33.36 | 9.06 | 18.05 | 151.64 | 44.99 | 43.27 | 22.84 | 34.04 | 93.72 | 162.16 | 37.25 | 32.59 |
| 23Q3 (19) | 2.97 | 9.59 | -4.5 | 0.87 | 11.54 | 0.0 | 30.59 | -8.77 | 4.37 | 104.59 | -10.18 | -0.37 | 17.04 | 10.87 | 14.9 | 118.15 | -12.23 | -1.1 |
| 23Q2 (18) | 2.71 | -5.9 | -30.15 | 0.78 | 11.43 | -16.13 | 33.53 | 6.21 | 42.92 | 116.45 | -11.0 | 19.41 | 15.37 | 4.56 | -6.28 | 134.61 | -8.87 | 28.71 |
| 23Q1 (17) | 2.88 | -10.56 | -7.69 | 0.70 | -18.6 | -5.41 | 31.57 | 11.71 | 8.41 | 130.84 | 23.62 | 5.87 | 14.70 | 24.68 | -23.24 | 147.71 | 20.78 | 10.59 |
| 22Q4 (16) | 3.22 | 3.54 | 20.15 | 0.86 | -1.15 | 30.3 | 28.26 | -3.58 | -16.83 | 105.84 | 0.82 | -23.8 | 11.79 | -20.5 | -44.28 | 122.30 | 2.38 | -19.39 |
| 22Q3 (15) | 3.11 | -19.85 | 9.51 | 0.87 | -6.45 | 24.29 | 29.31 | 24.94 | -8.38 | 104.98 | 7.65 | -19.6 | 14.83 | -9.57 | -37.4 | 119.46 | 14.23 | -13.99 |
| 22Q2 (14) | 3.88 | 24.36 | 6.01 | 0.93 | 25.68 | -13.89 | 23.46 | -19.44 | -5.71 | 97.52 | -21.09 | 15.39 | 16.40 | -14.36 | 30.57 | 104.58 | -21.7 | 8.0 |
| 22Q1 (13) | 3.12 | 16.42 | -21.01 | 0.74 | 12.12 | -27.45 | 29.12 | -14.3 | 26.55 | 123.59 | -11.02 | 39.05 | 19.15 | -9.5 | 86.28 | 133.56 | -11.96 | 31.44 |
| 21Q4 (12) | 2.68 | -5.63 | 1.9 | 0.66 | -5.71 | 3.13 | 33.98 | 6.22 | -1.62 | 138.89 | 6.36 | -1.99 | 21.16 | -10.68 | 2.27 | 151.71 | 9.23 | -2.47 |
| 21Q3 (11) | 2.84 | -22.4 | 2.53 | 0.70 | -35.19 | -6.67 | 31.99 | 28.58 | -2.56 | 130.58 | 54.51 | 8.12 | 23.69 | 88.61 | 23.58 | 138.89 | 43.44 | 3.32 |
| 21Q2 (10) | 3.66 | -7.34 | 16.93 | 1.08 | 5.88 | 11.34 | 24.88 | 8.13 | -14.47 | 84.51 | -4.92 | -9.75 | 12.56 | 22.18 | -6.96 | 96.83 | -4.7 | -11.35 |
| 21Q1 (9) | 3.95 | 50.19 | 44.16 | 1.02 | 59.38 | 8.51 | 23.01 | -33.38 | -30.59 | 88.88 | -37.28 | -7.88 | 10.28 | -50.31 | -43.02 | 101.61 | -34.68 | -8.94 |
| 20Q4 (8) | 2.63 | -5.05 | -17.3 | 0.64 | -14.67 | -52.94 | 34.54 | 5.21 | 20.77 | 141.71 | 17.34 | 111.32 | 20.69 | 7.93 | 25.39 | 155.55 | 15.71 | 96.5 |
| 20Q3 (7) | 2.77 | -11.5 | -1.42 | 0.75 | -22.68 | -38.02 | 32.83 | 12.86 | 1.48 | 120.77 | 28.97 | 60.05 | 19.17 | 42.0 | -21.14 | 134.43 | 23.07 | 60.99 |
| 20Q2 (6) | 3.13 | 14.23 | 2.62 | 0.97 | 3.19 | -11.01 | 29.09 | -12.25 | -2.64 | 93.64 | -2.94 | 11.84 | 13.50 | -25.17 | -36.53 | 109.23 | -2.11 | 18.29 |
| 20Q1 (5) | 2.74 | -13.84 | -31.67 | 0.94 | -30.88 | -17.54 | 33.15 | 15.91 | 46.1 | 96.48 | 43.87 | 20.62 | 18.04 | 9.33 | 43.86 | 111.59 | 40.97 | 23.8 |
| 19Q4 (4) | 3.18 | 13.17 | 0.0 | 1.36 | 12.4 | 0.0 | 28.60 | -11.59 | 0.0 | 67.06 | -11.13 | 0.0 | 16.50 | -32.13 | 0.0 | 79.16 | -5.2 | 0.0 |
| 19Q3 (3) | 2.81 | -7.87 | 0.0 | 1.21 | 11.01 | 0.0 | 32.35 | 8.27 | 0.0 | 75.46 | -9.88 | 0.0 | 24.31 | 14.29 | 0.0 | 83.50 | -9.57 | 0.0 |
| 19Q2 (2) | 3.05 | -23.94 | 0.0 | 1.09 | -4.39 | 0.0 | 29.88 | 31.69 | 0.0 | 83.73 | 4.68 | 0.0 | 21.27 | 69.62 | 0.0 | 92.34 | 2.44 | 0.0 |
| 19Q1 (1) | 4.01 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 22.69 | 0.0 | 0.0 | 79.99 | 0.0 | 0.0 | 12.54 | 0.0 | 0.0 | 90.14 | 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) | 14.12 | 2.62 | 3.16 | -12.47 | 25.86 | -2.49 | 115.45 | 14.3 | 11.70 | 5.69 | 129.61 | 11.29 |
| 2022 (9) | 13.76 | -7.09 | 3.61 | -2.17 | 26.52 | 7.59 | 101.01 | 2.06 | 11.07 | -10.94 | 116.46 | 4.73 |
| 2021 (8) | 14.81 | 45.05 | 3.69 | 14.95 | 24.65 | -31.03 | 98.97 | -13.02 | 12.43 | -39.19 | 111.20 | -13.86 |
| 2020 (7) | 10.21 | -28.65 | 3.21 | -27.21 | 35.74 | 40.1 | 113.79 | 37.39 | 20.44 | 21.09 | 129.09 | 41.16 |
| 2019 (6) | 14.31 | -8.09 | 4.41 | 23.88 | 25.51 | 8.78 | 82.82 | -19.18 | 16.88 | -3.71 | 91.45 | -15.64 |
| 2018 (5) | 15.57 | 19.4 | 3.56 | 24.04 | 23.45 | -16.22 | 102.48 | -19.35 | 17.53 | -36.44 | 108.40 | -14.96 |
| 2017 (4) | 13.04 | -0.61 | 2.87 | -10.31 | 27.99 | 0.61 | 127.07 | 11.46 | 27.58 | -28.18 | 127.47 | 23.25 |
| 2016 (3) | 13.12 | 24.36 | 3.20 | 18.08 | 27.82 | -19.55 | 114.00 | -15.35 | 38.40 | -12.96 | 103.42 | -17.36 |
| 2015 (2) | 10.55 | -14.16 | 2.71 | 4.63 | 34.58 | 16.39 | 134.68 | -4.47 | 44.12 | 15.41 | 125.14 | -5.52 |
| 2014 (1) | 12.29 | -29.29 | 2.59 | -7.83 | 29.71 | 41.48 | 140.98 | 8.38 | 38.23 | 6.58 | 132.45 | 14.96 |
