- 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) | 1.75 | 19.86 | 44.63 | 1.73 | 1.76 | 14.57 | 52.05 | -16.47 | -30.69 | 52.52 | -1.72 | -12.74 | 74.95 | -5.57 | 5.24 | 29.62 | -18.58 | -53.77 |
| 23Q3 (19) | 1.46 | -33.94 | 18.7 | 1.70 | -18.66 | -11.92 | 62.31 | 51.46 | -15.98 | 53.44 | 22.91 | 13.1 | 79.37 | 49.47 | 28.6 | 36.38 | 15.42 | -39.05 |
| 23Q2 (18) | 2.21 | 56.74 | 27.01 | 2.09 | 72.73 | -10.3 | 41.14 | -36.17 | -21.5 | 43.48 | -42.2 | 11.29 | 53.10 | -30.98 | 18.26 | 31.52 | -49.76 | -32.33 |
| 23Q1 (17) | 1.41 | 16.53 | 25.89 | 1.21 | -19.87 | -21.94 | 64.45 | -14.18 | -20.98 | 75.23 | 24.99 | 28.49 | 76.93 | 8.02 | 16.47 | 62.74 | -2.08 | -15.3 |
| 22Q4 (16) | 1.21 | -1.63 | -12.32 | 1.51 | -21.76 | -17.49 | 75.10 | 1.27 | 14.03 | 60.19 | 27.39 | 21.16 | 71.22 | 15.39 | 27.82 | 64.07 | 7.34 | 7.09 |
| 22Q3 (15) | 1.23 | -29.31 | -16.33 | 1.93 | -17.17 | 27.81 | 74.16 | 41.5 | 19.63 | 47.25 | 20.94 | -21.49 | 61.72 | 37.46 | 3.14 | 59.69 | 28.15 | -4.25 |
| 22Q2 (14) | 1.74 | 55.36 | 16.78 | 2.33 | 50.32 | 53.29 | 52.41 | -35.74 | -14.36 | 39.07 | -33.27 | -34.53 | 44.90 | -32.02 | -27.57 | 46.58 | -37.11 | -20.9 |
| 22Q1 (13) | 1.12 | -18.84 | -21.68 | 1.55 | -15.3 | -0.64 | 81.56 | 23.84 | 28.56 | 58.55 | 17.85 | 0.31 | 66.05 | 18.54 | -2.08 | 74.07 | 23.8 | 36.28 |
| 21Q4 (12) | 1.38 | -6.12 | -18.34 | 1.83 | 21.19 | 0.55 | 65.86 | 6.24 | 21.96 | 49.68 | -17.45 | -0.4 | 55.72 | -6.89 | -9.15 | 59.83 | -4.03 | 40.64 |
| 21Q3 (11) | 1.47 | -1.34 | -16.0 | 1.51 | -0.66 | -31.36 | 61.99 | 1.29 | 19.44 | 60.18 | 0.84 | 45.26 | 59.84 | -3.47 | 1.42 | 62.34 | 5.86 | 81.59 |
| 21Q2 (10) | 1.49 | 4.2 | -41.11 | 1.52 | -2.56 | -33.04 | 61.20 | -3.53 | 70.24 | 59.68 | 2.24 | 48.79 | 61.99 | -8.09 | 21.45 | 58.89 | 8.35 | 135.37 |
| 21Q1 (9) | 1.43 | -15.38 | 8.33 | 1.56 | -14.29 | 32.2 | 63.44 | 17.48 | -7.96 | 58.37 | 17.02 | -24.31 | 67.45 | 9.98 | -29.89 | 54.35 | 27.76 | 9.03 |
| 20Q4 (8) | 1.69 | -3.43 | -3.98 | 1.82 | -17.27 | -14.15 | 54.00 | 4.05 | 4.71 | 49.88 | 20.4 | 16.41 | 61.33 | 3.95 | -1.75 | 42.54 | 23.91 | 32.94 |
| 20Q3 (7) | 1.75 | -30.83 | 1.74 | 2.20 | -3.08 | 10.0 | 51.90 | 44.37 | -1.69 | 41.43 | 3.29 | -9.08 | 59.00 | 15.6 | -7.73 | 34.33 | 37.21 | -0.26 |
| 20Q2 (6) | 2.53 | 91.67 | 30.41 | 2.27 | 92.37 | 9.13 | 35.95 | -47.85 | -23.27 | 40.11 | -47.99 | -8.24 | 51.04 | -46.94 | -6.35 | 25.02 | -49.81 | -30.63 |
| 20Q1 (5) | 1.32 | -25.0 | -9.59 | 1.18 | -44.34 | -30.59 | 68.93 | 33.66 | 10.38 | 77.12 | 79.98 | 43.96 | 96.20 | 54.12 | 45.08 | 49.85 | 55.78 | 0.28 |
| 19Q4 (4) | 1.76 | 2.33 | 0.0 | 2.12 | 6.0 | 0.0 | 51.57 | -2.31 | 0.0 | 42.85 | -5.97 | 0.0 | 62.42 | -2.38 | 0.0 | 32.00 | -7.03 | 0.0 |
| 19Q3 (3) | 1.72 | -11.34 | 0.0 | 2.00 | -3.85 | 0.0 | 52.79 | 12.68 | 0.0 | 45.57 | 4.26 | 0.0 | 63.94 | 17.32 | 0.0 | 34.42 | -4.57 | 0.0 |
| 19Q2 (2) | 1.94 | 32.88 | 0.0 | 2.08 | 22.35 | 0.0 | 46.85 | -24.98 | 0.0 | 43.71 | -18.41 | 0.0 | 54.50 | -17.81 | 0.0 | 36.07 | -27.44 | 0.0 |
| 19Q1 (1) | 1.46 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | 62.45 | 0.0 | 0.0 | 53.57 | 0.0 | 0.0 | 66.31 | 0.0 | 0.0 | 49.71 | 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) | 6.51 | 21.23 | 6.32 | -13.54 | 56.08 | -17.47 | 57.76 | 15.71 | 71.00 | 21.14 | 42.84 | -27.71 |
| 2022 (9) | 5.37 | 4.27 | 7.31 | -1.62 | 67.95 | -4.07 | 49.92 | 1.57 | 58.61 | -2.87 | 59.26 | -0.64 |
| 2021 (8) | 5.15 | -12.41 | 7.43 | 0.68 | 70.83 | 14.11 | 49.15 | -0.67 | 60.34 | -9.43 | 59.64 | 32.77 |
| 2020 (7) | 5.88 | -1.67 | 7.38 | -10.76 | 62.07 | 1.77 | 49.48 | 12.12 | 66.62 | 4.01 | 44.92 | 9.37 |
| 2019 (6) | 5.98 | -3.7 | 8.27 | -4.5 | 60.99 | 3.72 | 44.13 | 4.72 | 64.05 | 3.56 | 41.07 | 5.07 |
| 2018 (5) | 6.21 | 5.43 | 8.66 | 11.89 | 58.80 | -5.19 | 42.14 | -10.68 | 61.85 | -16.33 | 39.09 | 10.8 |
| 2017 (4) | 5.89 | 35.09 | 7.74 | 1.98 | 62.02 | -25.95 | 47.18 | -1.85 | 73.92 | -9.63 | 35.28 | -29.47 |
| 2016 (3) | 4.36 | -29.79 | 7.59 | -16.13 | 83.75 | 42.53 | 48.07 | 19.13 | 81.80 | 35.84 | 50.02 | 28.62 |
| 2015 (2) | 6.21 | -6.62 | 9.05 | 1.23 | 58.76 | 7.09 | 40.35 | -1.13 | 60.22 | -10.73 | 38.89 | 37.81 |
| 2014 (1) | 6.65 | -2.78 | 8.94 | -8.78 | 54.87 | 2.85 | 40.81 | 9.59 | 67.46 | 4.64 | 28.22 | 8.04 |
