- 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) | 2.14 | -5.73 | -13.71 | 1.15 | 13.86 | 21.05 | 42.58 | 6.29 | 15.86 | 78.82 | -12.94 | -17.84 | 38.24 | -14.05 | -28.24 | 83.17 | -3.41 | 4.75 |
| 23Q3 (19) | 2.27 | -15.93 | -5.42 | 1.01 | 9.78 | 8.6 | 40.06 | 18.84 | 5.48 | 90.54 | -8.47 | -7.16 | 44.49 | -8.79 | -21.27 | 86.11 | 2.7 | 9.01 |
| 23Q2 (18) | 2.70 | 7.14 | 10.2 | 0.92 | 6.98 | -4.17 | 33.71 | -6.8 | -9.21 | 98.92 | -5.99 | 4.85 | 48.78 | -8.12 | -11.87 | 83.85 | -5.04 | 10.16 |
| 23Q1 (17) | 2.52 | 1.61 | 26.0 | 0.86 | -9.47 | 4.88 | 36.17 | -1.58 | -20.58 | 105.22 | 9.67 | -4.82 | 53.09 | -0.38 | -29.06 | 88.30 | 11.21 | 8.68 |
| 22Q4 (16) | 2.48 | 3.33 | 24.0 | 0.95 | 2.15 | -5.94 | 36.75 | -3.24 | -19.18 | 95.94 | -1.62 | 6.49 | 53.29 | -5.7 | -23.01 | 79.40 | 0.52 | 19.69 |
| 22Q3 (15) | 2.40 | -2.04 | 8.11 | 0.93 | -3.12 | 3.33 | 37.98 | 2.29 | -7.46 | 97.52 | 3.37 | -4.07 | 56.51 | 2.1 | -12.93 | 78.99 | 3.77 | 1.53 |
| 22Q2 (14) | 2.45 | 22.5 | 2.08 | 0.96 | 17.07 | 11.63 | 37.13 | -18.47 | -1.95 | 94.34 | -14.66 | -10.81 | 55.35 | -26.04 | 14.86 | 76.12 | -6.31 | -20.26 |
| 22Q1 (13) | 2.00 | 0.0 | -2.91 | 0.82 | -18.81 | 24.24 | 45.54 | 0.15 | 3.17 | 110.55 | 22.71 | -19.58 | 74.84 | 8.12 | 24.38 | 81.25 | 22.48 | -33.09 |
| 21Q4 (12) | 2.00 | -9.91 | -14.16 | 1.01 | 12.22 | 18.82 | 45.47 | 10.79 | 16.35 | 90.09 | -11.38 | -15.72 | 69.22 | 6.66 | 27.43 | 66.34 | -14.73 | -27.62 |
| 21Q3 (11) | 2.22 | -7.5 | -9.39 | 0.90 | 4.65 | 8.43 | 41.04 | 8.37 | 10.47 | 101.66 | -3.89 | -7.48 | 64.90 | 34.68 | 23.74 | 77.80 | -18.5 | -17.75 |
| 21Q2 (10) | 2.40 | 16.5 | 14.29 | 0.86 | 30.3 | 0.0 | 37.87 | -14.2 | -12.8 | 105.78 | -23.05 | -0.55 | 48.19 | -19.91 | -2.25 | 95.46 | -21.39 | -5.01 |
| 21Q1 (9) | 2.06 | -11.59 | 25.61 | 0.66 | -22.35 | -10.81 | 44.14 | 12.95 | -20.57 | 137.46 | 28.6 | 11.39 | 60.17 | 10.77 | -16.34 | 121.43 | 32.48 | 13.43 |
| 20Q4 (8) | 2.33 | -4.9 | 47.47 | 0.85 | 2.41 | -14.14 | 39.08 | 5.2 | -32.32 | 106.89 | -2.72 | 16.45 | 54.32 | 3.57 | -16.48 | 91.66 | -3.1 | 8.49 |
| 20Q3 (7) | 2.45 | 16.67 | 62.25 | 0.83 | -3.49 | -26.55 | 37.15 | -14.46 | -38.42 | 109.88 | 3.3 | 36.85 | 52.45 | 6.39 | -3.94 | 94.59 | -5.88 | 9.96 |
| 20Q2 (6) | 2.10 | 28.05 | 25.75 | 0.86 | 16.22 | -18.1 | 43.43 | -21.85 | -20.17 | 106.37 | -13.8 | 23.31 | 49.30 | -31.45 | -7.23 | 100.50 | -6.12 | 14.83 |
| 20Q1 (5) | 1.64 | 3.8 | 1.23 | 0.74 | -25.25 | -16.85 | 55.57 | -3.76 | -1.24 | 123.40 | 34.44 | 20.17 | 71.92 | 10.58 | 24.54 | 107.05 | 26.7 | 5.78 |
| 19Q4 (4) | 1.58 | 4.64 | 0.0 | 0.99 | -12.39 | 0.0 | 57.74 | -4.29 | 0.0 | 91.79 | 14.32 | 0.0 | 65.04 | 19.12 | 0.0 | 84.49 | -1.78 | 0.0 |
| 19Q3 (3) | 1.51 | -9.58 | 0.0 | 1.13 | 7.62 | 0.0 | 60.33 | 10.9 | 0.0 | 80.29 | -6.92 | 0.0 | 54.60 | 2.75 | 0.0 | 86.02 | -1.71 | 0.0 |
| 19Q2 (2) | 1.67 | 3.09 | 0.0 | 1.05 | 17.98 | 0.0 | 54.40 | -3.32 | 0.0 | 86.26 | -16.0 | 0.0 | 53.14 | -7.98 | 0.0 | 87.52 | -13.52 | 0.0 |
| 19Q1 (1) | 1.62 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 56.27 | 0.0 | 0.0 | 102.69 | 0.0 | 0.0 | 57.75 | 0.0 | 0.0 | 101.20 | 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) | 8.50 | -5.66 | 4.14 | 10.4 | 42.93 | 6.03 | 88.14 | -9.48 | 44.83 | -29.84 | 86.23 | 16.59 |
| 2022 (9) | 9.01 | 0.56 | 3.75 | -3.85 | 40.49 | -0.61 | 97.37 | 4.07 | 63.90 | 7.78 | 73.96 | -1.4 |
| 2021 (8) | 8.96 | 22.57 | 3.90 | 14.71 | 40.74 | -18.39 | 93.56 | -12.8 | 59.29 | -7.19 | 75.01 | -19.63 |
| 2020 (7) | 7.31 | 13.51 | 3.40 | -8.11 | 49.92 | -11.94 | 107.29 | 8.75 | 63.88 | 6.29 | 93.33 | -2.01 |
| 2019 (6) | 6.44 | -15.82 | 3.70 | -1.86 | 56.69 | 18.77 | 98.66 | 1.85 | 60.10 | 22.45 | 95.24 | -0.29 |
| 2018 (5) | 7.65 | -10.21 | 3.77 | -8.05 | 47.73 | 11.36 | 96.87 | 8.82 | 49.08 | -12.67 | 95.52 | 26.22 |
| 2017 (4) | 8.52 | -1.39 | 4.10 | -28.07 | 42.86 | 1.42 | 89.02 | 38.99 | 56.20 | -5.51 | 75.68 | 61.57 |
| 2016 (3) | 8.64 | 14.59 | 5.70 | -0.35 | 42.26 | -12.72 | 64.05 | 0.38 | 59.48 | -7.15 | 46.84 | -2.78 |
| 2015 (2) | 7.54 | -2.08 | 5.72 | -13.33 | 48.42 | 2.15 | 63.81 | 15.39 | 64.06 | 12.78 | 48.18 | 4.97 |
| 2014 (1) | 7.70 | 15.27 | 6.60 | 9.27 | 47.40 | -13.23 | 55.30 | -8.47 | 56.80 | -11.4 | 45.90 | -9.89 |
