- 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) | 1.04 | -14.05 | -29.25 | 0.74 | -10.84 | 8.82 | 87.39 | 15.73 | 41.48 | 122.55 | 11.85 | -8.82 | 56.69 | 28.08 | 9.99 | 153.25 | 8.83 | 5.95 |
| 23Q3 (19) | 1.21 | 0.83 | -17.12 | 0.83 | 36.07 | 48.21 | 75.51 | -0.8 | 21.5 | 109.57 | -26.34 | -32.14 | 44.26 | -3.85 | -41.03 | 140.81 | -21.26 | -5.21 |
| 23Q2 (18) | 1.20 | 18.81 | 14.29 | 0.61 | 24.49 | 19.61 | 76.12 | -15.4 | -11.82 | 148.75 | -20.71 | -17.38 | 46.03 | -20.4 | -54.42 | 178.84 | -18.62 | 8.14 |
| 23Q1 (17) | 1.01 | -31.29 | -12.93 | 0.49 | -27.94 | -28.99 | 89.98 | 45.67 | 14.77 | 187.61 | 39.59 | 43.26 | 57.83 | 12.2 | -34.54 | 219.77 | 51.94 | 81.6 |
| 22Q4 (16) | 1.47 | 0.68 | 1.38 | 0.68 | 21.43 | -18.07 | 61.77 | -0.61 | -1.26 | 134.40 | -16.76 | 22.52 | 51.54 | -31.33 | -33.2 | 144.64 | -2.63 | 52.09 |
| 22Q3 (15) | 1.46 | 39.05 | 17.74 | 0.56 | 9.8 | -23.29 | 62.15 | -28.0 | -15.26 | 161.46 | -10.32 | 28.79 | 75.06 | -25.67 | -10.59 | 148.55 | -10.18 | 29.44 |
| 22Q2 (14) | 1.05 | -9.48 | -21.05 | 0.51 | -26.09 | -38.55 | 86.32 | 10.1 | 26.55 | 180.04 | 37.48 | 63.49 | 100.98 | 14.31 | 24.67 | 165.38 | 36.66 | 69.92 |
| 22Q1 (13) | 1.16 | -20.0 | -11.45 | 0.69 | -16.87 | -22.47 | 78.40 | 25.32 | 13.11 | 130.96 | 19.38 | 28.04 | 88.34 | 14.49 | 9.02 | 121.02 | 27.26 | 33.65 |
| 21Q4 (12) | 1.45 | 16.94 | 0.0 | 0.83 | 13.7 | -7.78 | 62.56 | -14.7 | -0.48 | 109.70 | -12.5 | 8.38 | 77.16 | -8.09 | 6.83 | 95.10 | -17.13 | 3.54 |
| 21Q3 (11) | 1.24 | -6.77 | 0.81 | 0.73 | -12.05 | -9.88 | 73.34 | 7.52 | -0.52 | 125.37 | 13.85 | 11.03 | 83.95 | 3.64 | 29.81 | 114.76 | 17.91 | -5.91 |
| 21Q2 (10) | 1.33 | 1.53 | 70.51 | 0.83 | -6.74 | 45.61 | 68.21 | -1.59 | -41.79 | 110.12 | 7.67 | -30.86 | 81.00 | -0.04 | -8.9 | 97.33 | 7.49 | -48.1 |
| 21Q1 (9) | 1.31 | -9.66 | 31.0 | 0.89 | -1.11 | 2.3 | 69.31 | 10.26 | -23.89 | 102.28 | 1.05 | -2.36 | 81.03 | 12.18 | 34.2 | 90.55 | -1.42 | -33.14 |
| 20Q4 (8) | 1.45 | 17.89 | 39.42 | 0.90 | 11.11 | 4.65 | 62.86 | -14.73 | -28.39 | 101.22 | -10.36 | -4.31 | 72.23 | 11.69 | 12.23 | 91.85 | -24.69 | -28.9 |
| 20Q3 (7) | 1.23 | 57.69 | -7.52 | 0.81 | 42.11 | -19.8 | 73.72 | -37.09 | 7.65 | 112.92 | -29.11 | 25.48 | 64.67 | -27.26 | 6.95 | 121.97 | -34.97 | 24.46 |
| 20Q2 (6) | 0.78 | -22.0 | -42.22 | 0.57 | -34.48 | -37.36 | 117.18 | 28.68 | 73.6 | 159.28 | 52.06 | 59.58 | 88.91 | 47.25 | 38.14 | 187.55 | 38.48 | 82.18 |
| 20Q1 (5) | 1.00 | -3.85 | -22.48 | 0.87 | 1.16 | 4.82 | 91.06 | 3.74 | 29.09 | 104.75 | -0.97 | -4.63 | 60.38 | -6.18 | -2.8 | 135.43 | 4.83 | 14.52 |
| 19Q4 (4) | 1.04 | -21.8 | 0.0 | 0.86 | -14.85 | 0.0 | 87.78 | 28.18 | 0.0 | 105.78 | 17.55 | 0.0 | 64.36 | 6.43 | 0.0 | 129.19 | 31.83 | 0.0 |
| 19Q3 (3) | 1.33 | -1.48 | 0.0 | 1.01 | 10.99 | 0.0 | 68.48 | 1.45 | 0.0 | 89.99 | -9.84 | 0.0 | 60.47 | -6.04 | 0.0 | 98.00 | -4.81 | 0.0 |
| 19Q2 (2) | 1.35 | 4.65 | 0.0 | 0.91 | 9.64 | 0.0 | 67.50 | -4.31 | 0.0 | 99.81 | -9.13 | 0.0 | 64.36 | 3.61 | 0.0 | 102.95 | -12.95 | 0.0 |
| 19Q1 (1) | 1.29 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 70.54 | 0.0 | 0.0 | 109.84 | 0.0 | 0.0 | 62.12 | 0.0 | 0.0 | 118.26 | 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) | 4.11 | -16.12 | 2.56 | -4.12 | 88.72 | 19.18 | 142.70 | 4.44 | 58.79 | -15.74 | 172.63 | 22.16 |
| 2022 (9) | 4.90 | 2.51 | 2.67 | -10.1 | 74.44 | -2.6 | 136.64 | 11.23 | 69.77 | -25.62 | 141.31 | 33.99 |
| 2021 (8) | 4.78 | 21.63 | 2.97 | 1.71 | 76.43 | -17.67 | 122.84 | -1.63 | 93.80 | 10.4 | 105.46 | -20.55 |
| 2020 (7) | 3.93 | -27.22 | 2.92 | -21.72 | 92.83 | 37.4 | 124.87 | 27.52 | 84.96 | 59.13 | 132.74 | 18.42 |
| 2019 (6) | 5.40 | 19.47 | 3.73 | 6.88 | 67.56 | -16.3 | 97.92 | -6.24 | 53.39 | -25.95 | 112.09 | -0.86 |
| 2018 (5) | 4.52 | -5.24 | 3.49 | -5.42 | 80.72 | 5.45 | 104.44 | 5.6 | 72.10 | -4.58 | 113.06 | 13.18 |
| 2017 (4) | 4.77 | 6.0 | 3.69 | 23.0 | 76.55 | -5.66 | 98.90 | -18.79 | 75.56 | 8.59 | 99.89 | -25.09 |
| 2016 (3) | 4.50 | -10.18 | 3.00 | 0.0 | 81.14 | 11.3 | 121.78 | 0.13 | 69.58 | 2.35 | 133.34 | 5.38 |
| 2015 (2) | 5.01 | -17.6 | 3.00 | -10.71 | 72.90 | 21.38 | 121.62 | 11.79 | 67.98 | -8.04 | 126.53 | 33.29 |
| 2014 (1) | 6.08 | -12.14 | 3.36 | -8.2 | 60.06 | 13.81 | 108.79 | 9.04 | 73.92 | 16.93 | 94.93 | 6.28 |
