- 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) | 1.25 | -3.85 | 7.76 | 1.18 | 8.26 | 40.48 | 72.94 | 4.35 | -6.71 | 77.25 | -7.82 | -28.73 | 33.42 | -4.68 | -29.34 | 116.77 | -1.58 | -16.16 |
| 23Q3 (19) | 1.30 | 5.69 | 10.17 | 1.09 | 19.78 | 34.57 | 69.90 | -5.76 | -9.54 | 83.80 | -15.91 | -25.56 | 35.06 | -13.22 | -29.7 | 118.65 | -11.08 | -15.24 |
| 23Q2 (18) | 1.23 | 13.89 | -11.51 | 0.91 | 18.18 | 2.25 | 74.17 | -11.58 | 12.98 | 99.65 | -15.89 | -2.13 | 40.40 | -18.3 | -4.94 | 133.43 | -12.73 | 6.76 |
| 23Q1 (17) | 1.08 | -6.9 | -10.0 | 0.77 | -8.33 | -13.48 | 83.88 | 7.28 | 10.5 | 118.47 | 9.3 | 15.32 | 49.45 | 4.55 | 6.99 | 152.89 | 9.78 | 15.46 |
| 22Q4 (16) | 1.16 | -1.69 | -7.94 | 0.84 | 3.7 | -17.65 | 78.19 | 1.19 | 7.89 | 108.39 | -3.72 | 21.49 | 47.30 | -5.15 | -1.89 | 139.27 | -0.51 | 22.74 |
| 22Q3 (15) | 1.18 | -15.11 | -14.49 | 0.81 | -8.99 | -28.95 | 77.27 | 17.7 | 16.93 | 112.58 | 10.57 | 40.67 | 49.87 | 17.34 | 12.88 | 139.98 | 12.0 | 37.34 |
| 22Q2 (14) | 1.39 | 15.83 | -5.44 | 0.89 | 0.0 | -16.04 | 65.65 | -13.52 | 5.94 | 101.82 | -0.89 | 18.8 | 42.50 | -8.05 | -8.86 | 124.98 | -5.62 | 23.68 |
| 22Q1 (13) | 1.20 | -4.76 | -20.0 | 0.89 | -12.75 | -12.75 | 75.91 | 4.75 | 25.2 | 102.73 | 15.14 | 14.97 | 46.22 | -4.13 | 0.13 | 132.42 | 16.7 | 27.55 |
| 21Q4 (12) | 1.26 | -8.7 | -13.7 | 1.02 | -10.53 | 4.08 | 72.47 | 9.67 | 16.62 | 89.22 | 11.48 | -4.33 | 48.21 | 9.12 | 8.95 | 113.47 | 11.33 | 2.1 |
| 21Q3 (11) | 1.38 | -6.12 | -14.81 | 1.14 | 7.55 | 31.03 | 66.08 | 6.63 | 17.68 | 80.03 | -6.63 | -23.14 | 44.18 | -5.25 | 0.43 | 101.92 | 0.86 | -12.36 |
| 21Q2 (10) | 1.47 | -2.0 | 6.52 | 1.06 | 3.92 | 70.97 | 61.97 | 2.21 | -5.73 | 85.71 | -4.07 | -41.92 | 46.63 | 1.02 | -13.87 | 101.05 | -2.67 | -36.51 |
| 21Q1 (9) | 1.50 | 2.74 | 7.91 | 1.02 | 4.08 | 41.67 | 60.63 | -2.43 | -7.67 | 89.35 | -4.19 | -28.84 | 46.16 | 4.32 | 6.31 | 103.82 | -6.59 | -29.76 |
| 20Q4 (8) | 1.46 | -9.88 | -1.35 | 0.98 | 12.64 | 22.5 | 62.14 | 10.67 | 0.81 | 93.26 | -10.44 | -18.02 | 44.25 | 0.59 | 14.46 | 111.14 | -4.43 | -18.72 |
| 20Q3 (7) | 1.62 | 17.39 | 17.39 | 0.87 | 40.32 | 29.85 | 56.15 | -14.59 | -14.61 | 104.13 | -29.43 | -23.62 | 43.99 | -18.75 | 0.32 | 116.29 | -26.94 | -26.51 |
| 20Q2 (6) | 1.38 | -0.72 | -6.12 | 0.62 | -13.89 | -11.43 | 65.74 | 0.11 | 6.15 | 147.56 | 17.52 | 13.2 | 54.14 | 24.69 | 36.37 | 159.16 | 7.68 | 4.32 |
| 20Q1 (5) | 1.39 | -6.08 | -2.11 | 0.72 | -10.0 | 2.86 | 65.67 | 6.54 | 2.19 | 125.56 | 10.37 | -3.74 | 43.42 | 12.31 | -7.68 | 147.81 | 8.1 | 0.1 |
| 19Q4 (4) | 1.48 | 7.25 | 0.0 | 0.80 | 19.4 | 0.0 | 61.64 | -6.27 | 0.0 | 113.76 | -16.56 | 0.0 | 38.66 | -11.84 | 0.0 | 136.74 | -13.59 | 0.0 |
| 19Q3 (3) | 1.38 | -6.12 | 0.0 | 0.67 | -4.29 | 0.0 | 65.76 | 6.18 | 0.0 | 136.33 | 4.59 | 0.0 | 43.85 | 10.45 | 0.0 | 158.24 | 3.72 | 0.0 |
| 19Q2 (2) | 1.47 | 3.52 | 0.0 | 0.70 | 0.0 | 0.0 | 61.93 | -3.63 | 0.0 | 130.35 | -0.07 | 0.0 | 39.70 | -15.59 | 0.0 | 152.57 | 3.33 | 0.0 |
| 19Q1 (1) | 1.42 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 64.26 | 0.0 | 0.0 | 130.44 | 0.0 | 0.0 | 47.03 | 0.0 | 0.0 | 147.66 | 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) | 4.65 | -6.63 | 3.76 | 1.62 | 78.44 | 6.98 | 97.15 | -1.4 | 40.40 | -9.54 | 135.20 | 6.3 |
| 2022 (9) | 4.98 | -13.09 | 3.70 | -12.53 | 73.32 | 15.05 | 98.53 | 14.32 | 44.66 | 6.94 | 127.19 | 17.59 |
| 2021 (8) | 5.73 | 1.24 | 4.23 | 32.6 | 63.73 | -1.26 | 86.19 | -24.65 | 41.76 | -5.61 | 108.16 | -19.7 |
| 2020 (7) | 5.66 | 0.0 | 3.19 | 8.14 | 64.54 | 0.16 | 114.39 | -7.62 | 44.24 | -4.55 | 134.70 | -5.08 |
| 2019 (6) | 5.66 | -4.87 | 2.95 | -15.95 | 64.44 | 5.09 | 123.82 | 19.16 | 46.35 | -12.5 | 141.91 | 26.41 |
| 2018 (5) | 5.95 | 2.06 | 3.51 | -10.69 | 61.32 | -2.09 | 103.91 | 11.95 | 52.97 | 0.84 | 112.26 | 9.08 |
| 2017 (4) | 5.83 | 9.18 | 3.93 | 5.93 | 62.63 | -8.4 | 92.82 | -5.7 | 52.53 | 14.87 | 102.92 | -14.99 |
| 2016 (3) | 5.34 | 11.25 | 3.71 | 9.12 | 68.37 | -10.09 | 98.43 | -8.22 | 45.73 | -2.18 | 121.07 | -11.34 |
| 2015 (2) | 4.80 | -4.38 | 3.40 | -1.16 | 76.04 | 4.55 | 107.25 | 1.15 | 46.75 | -0.79 | 136.55 | 3.74 |
| 2014 (1) | 5.02 | -13.0 | 3.44 | 4.88 | 72.73 | 15.04 | 106.03 | -4.82 | 47.12 | 1.44 | 131.63 | 2.7 |
