- 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) | 2.95 | 11.74 | 16.14 | 1.15 | 13.86 | 6.48 | 30.90 | -10.28 | -13.81 | 79.47 | -12.01 | -6.07 | 17.20 | -7.97 | -24.63 | 93.16 | -12.16 | -4.59 |
| 23Q3 (19) | 2.64 | -7.04 | 3.94 | 1.01 | 3.06 | -9.01 | 34.44 | 7.32 | -4.04 | 90.32 | -2.76 | 10.52 | 18.69 | -5.94 | -18.21 | 106.06 | 0.91 | 11.92 |
| 23Q2 (18) | 2.84 | 5.97 | 15.92 | 0.98 | -3.92 | -6.67 | 32.09 | -5.45 | -13.5 | 92.88 | 3.71 | 6.91 | 19.87 | -6.63 | -13.12 | 105.10 | 2.83 | 3.95 |
| 23Q1 (17) | 2.68 | 5.51 | 12.13 | 1.02 | -5.56 | -8.11 | 33.94 | -5.33 | -11.04 | 89.56 | 5.85 | 9.06 | 21.28 | -6.75 | 3.1 | 102.21 | 4.68 | 2.59 |
| 22Q4 (16) | 2.54 | 0.0 | 11.89 | 1.08 | -2.7 | -2.7 | 35.85 | -0.11 | -10.44 | 84.61 | 3.54 | 2.77 | 22.82 | -0.13 | 12.36 | 97.64 | 3.04 | -4.31 |
| 22Q3 (15) | 2.54 | 3.67 | 11.89 | 1.11 | 5.71 | -3.48 | 35.89 | -3.26 | -10.5 | 81.72 | -5.94 | 2.83 | 22.85 | -0.09 | 19.13 | 94.76 | -6.28 | -5.61 |
| 22Q2 (14) | 2.45 | 2.51 | 13.95 | 1.05 | -5.41 | -7.89 | 37.10 | -2.75 | -12.23 | 86.88 | 5.8 | 9.24 | 22.87 | 10.8 | 17.1 | 101.11 | 1.49 | -1.12 |
| 22Q1 (13) | 2.39 | 5.29 | 3.46 | 1.11 | 0.0 | -5.93 | 38.15 | -4.7 | -3.07 | 82.12 | -0.26 | 6.69 | 20.64 | 1.62 | -1.76 | 99.63 | -2.36 | 4.52 |
| 21Q4 (12) | 2.27 | 0.0 | -2.99 | 1.11 | -3.48 | -17.78 | 40.03 | -0.17 | 3.06 | 82.33 | 3.6 | 21.93 | 20.31 | 5.89 | -9.41 | 102.04 | 1.64 | 21.58 |
| 21Q3 (11) | 2.27 | 5.58 | -0.44 | 1.15 | 0.88 | -32.35 | 40.10 | -5.13 | 0.63 | 79.47 | -0.08 | 48.4 | 19.18 | -1.79 | -13.02 | 100.39 | -1.83 | 40.7 |
| 21Q2 (10) | 2.15 | -6.93 | 2.38 | 1.14 | -3.39 | -35.96 | 42.27 | 7.39 | -2.49 | 79.53 | 3.33 | 55.54 | 19.53 | -7.04 | -20.96 | 102.26 | 7.28 | 46.59 |
| 21Q1 (9) | 2.31 | -1.28 | 6.45 | 1.18 | -12.59 | -36.56 | 39.36 | 1.34 | -6.11 | 76.97 | 14.0 | 57.15 | 21.01 | -6.29 | -13.5 | 95.32 | 13.57 | 43.1 |
| 20Q4 (8) | 2.34 | 2.63 | 5.41 | 1.35 | -20.59 | -23.3 | 38.84 | -2.53 | -5.04 | 67.52 | 26.09 | 30.5 | 22.42 | 1.68 | 0.9 | 83.93 | 17.63 | 19.18 |
| 20Q3 (7) | 2.28 | 8.57 | 1.79 | 1.70 | -4.49 | 13.33 | 39.85 | -8.07 | -1.87 | 53.55 | 4.73 | -11.78 | 22.05 | -10.76 | 7.09 | 71.35 | 2.28 | -11.6 |
| 20Q2 (6) | 2.10 | -3.23 | -2.78 | 1.78 | -4.3 | 40.16 | 43.35 | 3.41 | 3.02 | 51.13 | 4.39 | -28.86 | 24.71 | 1.73 | 23.8 | 69.76 | 4.73 | -25.78 |
| 20Q1 (5) | 2.17 | -2.25 | 17.3 | 1.86 | 5.68 | 53.72 | 41.92 | 2.49 | -14.61 | 48.98 | -5.33 | -34.8 | 24.29 | 9.32 | 10.46 | 66.61 | -5.41 | -34.84 |
| 19Q4 (4) | 2.22 | -0.89 | 0.0 | 1.76 | 17.33 | 0.0 | 40.90 | 0.71 | 0.0 | 51.74 | -14.76 | 0.0 | 22.22 | 7.92 | 0.0 | 70.42 | -12.75 | 0.0 |
| 19Q3 (3) | 2.24 | 3.7 | 0.0 | 1.50 | 18.11 | 0.0 | 40.61 | -3.49 | 0.0 | 60.70 | -15.54 | 0.0 | 20.59 | 3.16 | 0.0 | 80.71 | -14.13 | 0.0 |
| 19Q2 (2) | 2.16 | 16.76 | 0.0 | 1.27 | 4.96 | 0.0 | 42.08 | -14.28 | 0.0 | 71.87 | -4.33 | 0.0 | 19.96 | -9.23 | 0.0 | 93.99 | -8.05 | 0.0 |
| 19Q1 (1) | 1.85 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 49.09 | 0.0 | 0.0 | 75.12 | 0.0 | 0.0 | 21.99 | 0.0 | 0.0 | 102.22 | 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) | 9.98 | -5.31 | 4.18 | -5.43 | 36.58 | 5.63 | 87.33 | 5.75 | 21.05 | 0.33 | 102.86 | 6.89 |
| 2022 (9) | 10.54 | 14.32 | 4.42 | -4.95 | 34.63 | -12.53 | 82.58 | 5.14 | 20.98 | -1.73 | 96.23 | -0.57 |
| 2021 (8) | 9.22 | -1.6 | 4.65 | -18.42 | 39.59 | 1.64 | 78.54 | 22.68 | 21.35 | -9.61 | 96.78 | 21.98 |
| 2020 (7) | 9.37 | 17.71 | 5.70 | -8.06 | 38.95 | -15.1 | 64.02 | 8.75 | 23.62 | 0.21 | 79.34 | -2.25 |
| 2019 (6) | 7.96 | -2.93 | 6.20 | 2.99 | 45.88 | 3.1 | 58.87 | -2.84 | 23.57 | 6.94 | 81.17 | -2.26 |
| 2018 (5) | 8.20 | 5.53 | 6.02 | -23.6 | 44.50 | -5.28 | 60.59 | 30.72 | 22.04 | 1.57 | 83.05 | 15.96 |
| 2017 (4) | 7.77 | -11.9 | 7.88 | -3.67 | 46.98 | 13.56 | 46.35 | 3.81 | 21.70 | 19.56 | 71.62 | 5.54 |
| 2016 (3) | 8.82 | 4.88 | 8.18 | 26.04 | 41.37 | -4.68 | 44.65 | -20.57 | 18.15 | -0.06 | 67.86 | -16.69 |
| 2015 (2) | 8.41 | 3.06 | 6.49 | -12.53 | 43.40 | -3.0 | 56.21 | 14.22 | 18.16 | -3.56 | 81.45 | 8.44 |
| 2014 (1) | 8.16 | -11.11 | 7.42 | -11.56 | 44.74 | 12.53 | 49.21 | 13.15 | 18.83 | 3.18 | 75.11 | 15.54 |
