- 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) | 0.76 | 5.56 | 18.75 | 0.65 | -1.52 | 16.07 | 119.74 | -5.84 | -16.39 | 140.19 | 2.24 | -14.1 | 69.78 | 14.77 | 5.3 | 190.15 | -6.55 | -20.82 |
| 23Q3 (19) | 0.72 | -13.25 | 12.5 | 0.66 | -8.33 | 8.2 | 127.16 | 15.97 | -10.65 | 137.12 | 8.55 | -8.32 | 60.80 | 21.31 | -12.33 | 203.48 | 9.48 | -8.56 |
| 23Q2 (18) | 0.83 | 7.79 | 18.57 | 0.72 | 16.13 | 20.0 | 109.65 | -6.68 | -15.42 | 126.32 | -13.27 | -17.3 | 50.12 | -12.12 | -32.43 | 185.86 | -9.83 | -10.73 |
| 23Q1 (17) | 0.77 | 20.31 | 16.67 | 0.62 | 10.71 | 5.08 | 117.50 | -17.95 | -14.93 | 145.65 | -10.76 | -4.84 | 57.03 | -13.94 | -26.39 | 206.12 | -14.17 | -3.55 |
| 22Q4 (16) | 0.64 | 0.0 | 0.0 | 0.56 | -8.2 | -17.65 | 143.21 | 0.63 | 1.04 | 163.21 | 9.12 | 21.91 | 66.27 | -4.44 | -11.18 | 240.15 | 7.92 | 19.48 |
| 22Q3 (15) | 0.64 | -8.57 | -11.11 | 0.61 | 1.67 | -25.61 | 142.32 | 9.78 | 11.93 | 149.57 | -2.08 | 35.21 | 69.35 | -6.51 | 10.25 | 222.53 | 6.88 | 27.25 |
| 22Q2 (14) | 0.70 | 6.06 | -10.26 | 0.60 | 1.69 | -29.41 | 129.64 | -6.14 | 11.23 | 152.75 | -0.2 | 42.36 | 74.18 | -4.26 | 27.28 | 208.21 | -2.57 | 25.75 |
| 22Q1 (13) | 0.66 | 3.13 | -18.52 | 0.59 | -13.24 | -28.92 | 138.12 | -2.55 | 23.13 | 153.06 | 14.33 | 40.2 | 77.48 | 3.85 | 42.53 | 213.71 | 6.32 | 27.99 |
| 21Q4 (12) | 0.64 | -11.11 | -14.67 | 0.68 | -17.07 | -9.33 | 141.73 | 11.47 | 16.48 | 133.88 | 21.03 | 10.12 | 74.61 | 18.62 | 27.23 | 201.00 | 14.94 | 8.87 |
| 21Q3 (11) | 0.72 | -7.69 | -10.0 | 0.82 | -3.53 | 3.8 | 127.15 | 9.09 | 11.92 | 110.62 | 3.09 | -4.53 | 62.90 | 7.93 | 20.71 | 174.87 | 5.61 | -1.42 |
| 21Q2 (10) | 0.78 | -3.7 | -10.34 | 0.85 | 2.41 | 8.97 | 116.55 | 3.9 | 11.77 | 107.30 | -1.71 | -7.75 | 58.28 | 7.21 | 17.24 | 165.58 | -0.83 | -3.1 |
| 21Q1 (9) | 0.81 | 8.0 | 26.56 | 0.83 | 10.67 | 36.07 | 112.17 | -7.82 | -20.67 | 109.17 | -10.21 | -26.41 | 54.36 | -7.3 | -16.38 | 166.97 | -9.56 | -25.71 |
| 20Q4 (8) | 0.75 | -6.25 | -1.32 | 0.75 | -5.06 | -5.06 | 121.68 | 7.1 | 2.22 | 121.58 | 4.93 | 5.69 | 58.64 | 12.53 | 22.99 | 184.62 | 4.08 | -0.95 |
| 20Q3 (7) | 0.80 | -8.05 | 6.67 | 0.79 | 1.28 | 12.86 | 113.61 | 8.95 | -6.88 | 115.87 | -0.38 | -11.03 | 52.11 | 4.83 | 2.62 | 177.38 | 3.8 | -11.94 |
| 20Q2 (6) | 0.87 | 35.94 | -9.37 | 0.78 | 27.87 | 16.42 | 104.28 | -26.25 | 10.37 | 116.31 | -21.6 | -13.87 | 49.71 | -23.53 | 2.43 | 170.88 | -23.97 | -5.58 |
| 20Q1 (5) | 0.64 | -15.79 | -4.48 | 0.61 | -22.78 | 35.56 | 141.40 | 18.78 | 4.78 | 148.35 | 28.97 | -27.36 | 65.01 | 36.35 | -7.39 | 224.74 | 20.57 | -16.44 |
| 19Q4 (4) | 0.76 | 1.33 | 0.0 | 0.79 | 12.86 | 0.0 | 119.04 | -2.43 | 0.0 | 115.03 | -11.67 | 0.0 | 47.68 | -6.1 | 0.0 | 186.40 | -7.47 | 0.0 |
| 19Q3 (3) | 0.75 | -21.87 | 0.0 | 0.70 | 4.48 | 0.0 | 122.00 | 29.13 | 0.0 | 130.23 | -3.56 | 0.0 | 50.78 | 4.64 | 0.0 | 201.44 | 11.31 | 0.0 |
| 19Q2 (2) | 0.96 | 43.28 | 0.0 | 0.67 | 48.89 | 0.0 | 94.48 | -29.99 | 0.0 | 135.04 | -33.88 | 0.0 | 48.53 | -30.87 | 0.0 | 180.98 | -32.71 | 0.0 |
| 19Q1 (1) | 0.67 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 134.95 | 0.0 | 0.0 | 204.22 | 0.0 | 0.0 | 70.20 | 0.0 | 0.0 | 268.97 | 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) | 3.22 | 18.82 | 2.55 | 3.66 | 113.19 | -15.9 | 143.00 | -3.77 | 65.19 | -7.65 | 190.99 | -10.17 |
| 2022 (9) | 2.71 | -15.58 | 2.46 | -20.9 | 134.59 | 18.37 | 148.61 | 26.7 | 70.59 | 15.55 | 212.61 | 25.14 |
| 2021 (8) | 3.21 | 11.07 | 3.11 | 4.71 | 113.70 | -10.01 | 117.29 | -4.5 | 61.09 | 7.25 | 169.90 | -11.6 |
| 2020 (7) | 2.89 | -3.99 | 2.97 | 18.33 | 126.35 | 4.11 | 122.82 | -15.4 | 56.96 | 1.68 | 192.20 | -8.7 |
| 2019 (6) | 3.01 | -7.95 | 2.51 | -2.71 | 121.36 | 8.59 | 145.18 | 2.46 | 56.02 | -10.48 | 210.52 | 10.29 |
| 2018 (5) | 3.27 | 4.14 | 2.58 | -16.77 | 111.76 | -3.83 | 141.70 | 20.28 | 62.58 | 0.5 | 190.88 | 11.14 |
| 2017 (4) | 3.14 | -0.63 | 3.10 | -4.91 | 116.21 | 0.66 | 117.81 | 5.23 | 62.27 | 23.38 | 171.74 | -2.94 |
| 2016 (3) | 3.16 | -4.82 | 3.26 | -9.44 | 115.45 | 5.07 | 111.96 | 10.56 | 50.47 | 8.89 | 176.94 | 7.37 |
| 2015 (2) | 3.32 | -8.79 | 3.60 | -35.48 | 109.88 | 9.57 | 101.27 | 54.8 | 46.35 | -14.99 | 164.80 | 48.21 |
| 2014 (1) | 3.64 | 12.35 | 5.58 | 20.26 | 100.28 | -10.89 | 65.42 | -16.84 | 54.52 | 0.96 | 111.19 | -18.95 |
