- 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) | 1.86 | 6.29 | 19.23 | 0.81 | -12.9 | -6.9 | 48.95 | -5.76 | -15.94 | 111.67 | 13.83 | 7.2 | 43.31 | 4.46 | 35.26 | 117.31 | 8.03 | -10.02 |
| 23Q3 (19) | 1.75 | -0.57 | 17.45 | 0.93 | -15.45 | 17.72 | 51.94 | 0.58 | -15.05 | 98.10 | 18.44 | -14.49 | 41.46 | 39.97 | 13.84 | 108.59 | 3.57 | -22.12 |
| 23Q2 (18) | 1.76 | 14.29 | 22.22 | 1.10 | 34.15 | 46.67 | 51.64 | -12.44 | -18.25 | 82.83 | -25.59 | -31.8 | 29.62 | -14.29 | -27.54 | 104.85 | -22.75 | -27.06 |
| 23Q1 (17) | 1.54 | -1.28 | 0.65 | 0.82 | -5.75 | -3.53 | 58.98 | 1.29 | -0.69 | 111.31 | 6.85 | 3.61 | 34.56 | 7.93 | -13.51 | 135.73 | 4.1 | 6.99 |
| 22Q4 (16) | 1.56 | 4.7 | -14.75 | 0.87 | 10.13 | -9.37 | 58.23 | -4.76 | 17.26 | 104.17 | -9.2 | 9.43 | 32.02 | -12.08 | -8.98 | 130.38 | -6.5 | 18.89 |
| 22Q3 (15) | 1.49 | 3.47 | -8.59 | 0.79 | 5.33 | 2.6 | 61.14 | -3.21 | 9.28 | 114.72 | -5.55 | -3.14 | 36.42 | -10.91 | -22.21 | 139.44 | -2.99 | 9.3 |
| 22Q2 (14) | 1.44 | -5.88 | -19.1 | 0.75 | -11.76 | -10.71 | 63.17 | 6.36 | 23.48 | 121.46 | 13.06 | 11.86 | 40.88 | 2.3 | -12.61 | 143.74 | 13.31 | 27.25 |
| 22Q1 (13) | 1.53 | -16.39 | -7.27 | 0.85 | -11.46 | -7.61 | 59.39 | 19.59 | 7.86 | 107.43 | 12.86 | 8.39 | 39.96 | 13.59 | -1.28 | 126.86 | 15.68 | 11.59 |
| 21Q4 (12) | 1.83 | 12.27 | 2.23 | 0.96 | 24.68 | -13.51 | 49.66 | -11.24 | -2.36 | 95.19 | -19.63 | 15.68 | 35.18 | -24.86 | 2.12 | 109.66 | -14.05 | 11.1 |
| 21Q3 (11) | 1.63 | -8.43 | -18.5 | 0.77 | -8.33 | -28.04 | 55.95 | 9.36 | 22.83 | 118.44 | 9.08 | 39.55 | 46.82 | 0.09 | 62.57 | 127.58 | 12.94 | 25.55 |
| 21Q2 (10) | 1.78 | 7.88 | 17.11 | 0.84 | -8.7 | 12.0 | 51.16 | -7.08 | -14.42 | 108.58 | 9.56 | -10.29 | 46.78 | 15.56 | 19.64 | 112.96 | -0.63 | -20.29 |
| 21Q1 (9) | 1.65 | -7.82 | 9.27 | 0.92 | -17.12 | 2.22 | 55.06 | 8.26 | -8.36 | 99.11 | 20.44 | -2.03 | 40.48 | 17.5 | 0.07 | 113.68 | 15.18 | -5.89 |
| 20Q4 (8) | 1.79 | -10.5 | 14.01 | 1.11 | 3.74 | 3.74 | 50.86 | 11.66 | -12.14 | 82.29 | -3.04 | -3.52 | 34.45 | 19.62 | -12.81 | 98.70 | -2.87 | -4.79 |
| 20Q3 (7) | 2.00 | 31.58 | 25.0 | 1.07 | 42.67 | -10.83 | 45.55 | -23.8 | -19.72 | 84.87 | -29.88 | 11.61 | 28.80 | -26.34 | -22.14 | 101.62 | -28.29 | 6.09 |
| 20Q2 (6) | 1.52 | 0.66 | 5.56 | 0.75 | -16.67 | -34.21 | 59.78 | -0.5 | -5.58 | 121.03 | 19.64 | 51.48 | 39.10 | -3.34 | -4.31 | 141.71 | 17.32 | 38.46 |
| 20Q1 (5) | 1.51 | -3.82 | 7.09 | 0.90 | -15.89 | -17.43 | 60.08 | 3.78 | -6.9 | 101.16 | 18.61 | 20.93 | 40.45 | 2.38 | -5.27 | 120.79 | 16.51 | 14.51 |
| 19Q4 (4) | 1.57 | -1.88 | 0.0 | 1.07 | -10.83 | 0.0 | 57.89 | 2.03 | 0.0 | 85.29 | 12.16 | 0.0 | 39.51 | 6.81 | 0.0 | 103.67 | 8.23 | 0.0 |
| 19Q3 (3) | 1.60 | 11.11 | 0.0 | 1.20 | 5.26 | 0.0 | 56.74 | -10.38 | 0.0 | 76.04 | -4.83 | 0.0 | 36.99 | -9.47 | 0.0 | 95.79 | -6.41 | 0.0 |
| 19Q2 (2) | 1.44 | 2.13 | 0.0 | 1.14 | 4.59 | 0.0 | 63.31 | -1.89 | 0.0 | 79.90 | -4.48 | 0.0 | 40.86 | -4.31 | 0.0 | 102.35 | -2.97 | 0.0 |
| 19Q1 (1) | 1.41 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 64.53 | 0.0 | 0.0 | 83.65 | 0.0 | 0.0 | 42.70 | 0.0 | 0.0 | 105.48 | 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) | 6.84 | 5.72 | 3.50 | -4.89 | 53.35 | -5.49 | 104.14 | 4.93 | 33.86 | -5.42 | 123.63 | 3.11 |
| 2022 (9) | 6.47 | 1.25 | 3.68 | -3.66 | 56.45 | -1.16 | 99.25 | 3.86 | 35.80 | -7.99 | 119.90 | 5.41 |
| 2021 (8) | 6.39 | 8.67 | 3.82 | 1.87 | 57.11 | -7.95 | 95.56 | -1.77 | 38.91 | -4.04 | 113.75 | -4.22 |
| 2020 (7) | 5.88 | -5.47 | 3.75 | -10.07 | 62.04 | 5.74 | 97.28 | 11.19 | 40.55 | 4.46 | 118.76 | 10.64 |
| 2019 (6) | 6.22 | 2.98 | 4.17 | 8.31 | 58.67 | -2.86 | 87.49 | -7.79 | 38.82 | -10.61 | 107.34 | -4.03 |
| 2018 (5) | 6.04 | -5.92 | 3.85 | -1.53 | 60.40 | 6.32 | 94.88 | 1.74 | 43.43 | -1.05 | 111.85 | 5.34 |
| 2017 (4) | 6.42 | -6.41 | 3.91 | 8.01 | 56.81 | 6.79 | 93.26 | -7.59 | 43.89 | 3.76 | 106.18 | -5.04 |
| 2016 (3) | 6.86 | 3.63 | 3.62 | 5.85 | 53.20 | -3.47 | 100.92 | -5.45 | 42.30 | -6.17 | 111.82 | -4.24 |
| 2015 (2) | 6.62 | -4.47 | 3.42 | -7.32 | 55.11 | 4.57 | 106.74 | 7.86 | 45.08 | -14.81 | 116.77 | 18.26 |
| 2014 (1) | 6.93 | -22.66 | 3.69 | -12.14 | 52.70 | 29.36 | 98.96 | 13.8 | 52.92 | -1.84 | 98.74 | 33.83 |
