- 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) | 1.59 | 8.9 | 10.42 | 0.86 | 7.5 | 17.81 | 57.21 | -8.16 | -9.29 | 105.38 | -7.36 | -15.9 | 63.87 | 4.21 | 2.11 | 98.72 | -13.98 | -21.54 |
| 23Q3 (19) | 1.46 | -5.19 | -3.31 | 0.80 | 0.0 | 2.56 | 62.29 | 5.49 | 3.42 | 113.75 | 0.34 | -2.34 | 61.29 | 9.37 | 4.77 | 114.76 | -1.38 | -2.91 |
| 23Q2 (18) | 1.54 | -0.65 | 4.76 | 0.80 | 3.9 | 19.4 | 59.05 | 0.66 | -4.31 | 113.36 | -4.43 | -16.27 | 56.04 | -6.29 | -16.88 | 116.37 | -0.94 | -10.26 |
| 23Q1 (17) | 1.55 | 7.64 | 1.97 | 0.77 | 5.48 | 8.45 | 58.66 | -6.99 | -1.91 | 118.62 | -5.34 | -6.86 | 59.80 | -4.4 | -12.07 | 117.47 | -6.64 | -1.4 |
| 22Q4 (16) | 1.44 | -4.64 | -5.26 | 0.73 | -6.41 | -6.41 | 63.07 | 4.72 | 5.33 | 125.31 | 7.58 | 6.89 | 62.55 | 6.92 | -9.0 | 125.83 | 6.46 | 16.11 |
| 22Q3 (15) | 1.51 | 2.72 | 0.0 | 0.78 | 16.42 | -7.14 | 60.23 | -2.4 | -0.26 | 116.48 | -13.97 | 7.67 | 58.50 | -13.23 | -16.08 | 118.20 | -8.85 | 19.56 |
| 22Q2 (14) | 1.47 | -3.29 | -1.34 | 0.67 | -5.63 | -27.17 | 61.71 | 3.19 | 0.72 | 135.39 | 6.31 | 36.81 | 67.42 | -0.87 | -1.4 | 129.68 | 8.85 | 41.19 |
| 22Q1 (13) | 1.52 | 0.0 | 2.7 | 0.71 | -8.97 | -25.26 | 59.80 | -0.13 | -2.59 | 127.35 | 8.63 | 33.62 | 68.01 | -1.06 | 18.2 | 119.14 | 9.94 | 20.15 |
| 21Q4 (12) | 1.52 | 0.66 | 4.11 | 0.78 | -7.14 | -17.89 | 59.88 | -0.84 | -3.98 | 117.23 | 8.37 | 22.01 | 68.74 | -1.39 | 44.96 | 108.37 | 9.62 | -2.38 |
| 21Q3 (11) | 1.51 | 1.34 | 6.34 | 0.84 | -8.7 | -2.33 | 60.39 | -1.44 | -5.61 | 108.18 | 9.32 | 2.55 | 69.71 | 1.95 | 30.96 | 98.86 | 7.63 | -14.96 |
| 21Q2 (10) | 1.49 | 0.68 | -6.29 | 0.92 | -3.16 | 4.55 | 61.27 | -0.2 | 7.08 | 98.96 | 3.83 | -4.47 | 68.38 | 18.84 | 15.41 | 91.85 | -7.37 | -9.56 |
| 21Q1 (9) | 1.48 | 1.37 | 10.45 | 0.95 | 0.0 | 15.85 | 61.39 | -1.56 | -9.71 | 95.31 | -0.8 | -14.64 | 57.54 | 21.34 | -13.81 | 99.16 | -10.67 | -12.15 |
| 20Q4 (8) | 1.46 | 2.82 | -0.68 | 0.95 | 10.47 | -8.65 | 62.36 | -2.53 | 0.68 | 96.08 | -8.92 | 9.33 | 47.42 | -10.91 | -12.43 | 111.01 | -4.51 | 16.05 |
| 20Q3 (7) | 1.42 | -10.69 | -7.79 | 0.86 | -2.27 | -18.1 | 63.98 | 11.81 | 7.95 | 105.49 | 1.83 | 21.78 | 53.23 | -10.16 | -11.64 | 116.25 | 14.46 | 35.73 |
| 20Q2 (6) | 1.59 | 18.66 | 1.92 | 0.88 | 7.32 | -14.56 | 57.22 | -15.84 | -1.77 | 103.59 | -7.23 | 17.3 | 59.25 | -11.25 | -9.13 | 101.56 | -10.03 | 24.83 |
| 20Q1 (5) | 1.34 | -8.84 | -6.94 | 0.82 | -21.15 | -14.58 | 67.99 | 9.77 | 7.9 | 111.66 | 27.06 | 18.16 | 66.76 | 23.29 | -3.89 | 112.88 | 18.0 | 28.2 |
| 19Q4 (4) | 1.47 | -4.55 | 0.0 | 1.04 | -0.95 | 0.0 | 61.94 | 4.5 | 0.0 | 87.88 | 1.45 | 0.0 | 54.15 | -10.11 | 0.0 | 95.66 | 11.69 | 0.0 |
| 19Q3 (3) | 1.54 | -1.28 | 0.0 | 1.05 | 1.94 | 0.0 | 59.27 | 1.75 | 0.0 | 86.62 | -1.91 | 0.0 | 60.24 | -7.61 | 0.0 | 85.65 | 5.27 | 0.0 |
| 19Q2 (2) | 1.56 | 8.33 | 0.0 | 1.03 | 7.29 | 0.0 | 58.25 | -7.55 | 0.0 | 88.31 | -6.55 | 0.0 | 65.20 | -6.13 | 0.0 | 81.36 | -7.6 | 0.0 |
| 19Q1 (1) | 1.44 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 63.01 | 0.0 | 0.0 | 94.50 | 0.0 | 0.0 | 69.46 | 0.0 | 0.0 | 88.05 | 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) | 6.34 | -1.25 | 3.23 | 0.62 | 57.60 | 1.39 | 113.15 | -0.35 | 62.80 | 0.38 | 107.96 | 0.14 |
| 2022 (9) | 6.42 | 4.39 | 3.21 | -10.58 | 56.81 | -4.33 | 113.55 | 11.67 | 62.56 | 5.89 | 107.81 | 5.73 |
| 2021 (8) | 6.15 | 5.85 | 3.59 | -8.88 | 59.38 | -5.57 | 101.68 | 9.76 | 59.08 | 7.97 | 101.97 | 1.16 |
| 2020 (7) | 5.81 | -7.78 | 3.94 | -8.58 | 62.88 | 8.56 | 92.64 | 9.35 | 54.72 | -7.38 | 100.80 | 20.63 |
| 2019 (6) | 6.30 | 4.83 | 4.31 | -1.15 | 57.92 | -4.64 | 84.72 | 1.13 | 59.08 | -12.25 | 83.56 | 8.27 |
| 2018 (5) | 6.01 | 3.09 | 4.36 | -4.39 | 60.74 | -3.03 | 83.77 | 4.66 | 67.33 | -2.97 | 77.18 | 5.31 |
| 2017 (4) | 5.83 | -4.27 | 4.56 | -4.2 | 62.64 | 4.54 | 80.04 | 4.27 | 69.39 | 15.25 | 73.29 | -4.16 |
| 2016 (3) | 6.09 | -1.14 | 4.76 | 1.28 | 59.92 | 1.1 | 76.76 | -1.26 | 60.21 | 16.94 | 76.47 | -10.58 |
| 2015 (2) | 6.16 | -2.84 | 4.70 | -2.89 | 59.27 | 2.94 | 77.74 | 3.14 | 51.49 | -2.43 | 85.52 | 6.66 |
| 2014 (1) | 6.34 | -1.09 | 4.84 | 6.14 | 57.58 | 1.11 | 75.37 | -5.76 | 52.77 | -1.97 | 80.18 | -3.51 |
