- 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) | 13.38 | -43.71 | 4.37 | 8.43 | -9.65 | -8.17 | 6.80 | 77.55 | -4.23 | 10.79 | 10.67 | 8.77 | 24.47 | 5.11 | -9.84 | -6.87 | 29.18 | 32.11 |
| 23Q3 (19) | 23.77 | -4.69 | 4.16 | 9.33 | 11.07 | -3.22 | 3.83 | 4.93 | -4.01 | 9.75 | -9.97 | 3.28 | 23.28 | -0.21 | 14.96 | -9.70 | -9.6 | -42.23 |
| 23Q2 (18) | 24.94 | 21.48 | 37.49 | 8.40 | -6.67 | 9.8 | 3.65 | -17.61 | -27.29 | 10.83 | 7.12 | -8.99 | 23.33 | -1.52 | 22.53 | -8.85 | 3.17 | -315.49 |
| 23Q1 (17) | 20.53 | 60.14 | 26.65 | 9.00 | -1.96 | 4.29 | 4.43 | -37.61 | -21.03 | 10.11 | 1.92 | -4.17 | 23.69 | -12.71 | 7.39 | -9.14 | 9.68 | -54.92 |
| 22Q4 (16) | 12.82 | -43.82 | -34.82 | 9.18 | -4.77 | 2.57 | 7.10 | 77.94 | 53.35 | 9.92 | 5.08 | -2.36 | 27.14 | 34.02 | 18.62 | -10.12 | -48.39 | -25.09 |
| 22Q3 (15) | 22.82 | 25.8 | -8.76 | 9.64 | 26.01 | 28.88 | 3.99 | -20.52 | 9.62 | 9.44 | -20.67 | -22.43 | 20.25 | 6.36 | 14.15 | -6.82 | -220.19 | -253.37 |
| 22Q2 (14) | 18.14 | 11.91 | 0.95 | 7.65 | -11.36 | 1.59 | 5.02 | -10.52 | -0.79 | 11.90 | 12.8 | -1.57 | 19.04 | -13.69 | -9.81 | -2.13 | 63.9 | 46.21 |
| 22Q1 (13) | 16.21 | -17.59 | 8.36 | 8.63 | -3.58 | -9.63 | 5.61 | 21.17 | -7.73 | 10.55 | 3.84 | 10.7 | 22.06 | -3.58 | -3.25 | -5.90 | 27.07 | 17.94 |
| 21Q4 (12) | 19.67 | -21.35 | 95.72 | 8.95 | 19.65 | 3.35 | 4.63 | 27.2 | -48.9 | 10.16 | -16.52 | -3.24 | 22.88 | 28.97 | -12.67 | -8.09 | -319.17 | -21.84 |
| 21Q3 (11) | 25.01 | 39.18 | 34.61 | 7.48 | -0.66 | -27.87 | 3.64 | -28.06 | -25.71 | 12.17 | 0.66 | 38.61 | 17.74 | -15.96 | -23.47 | -1.93 | 51.26 | 79.71 |
| 21Q2 (10) | 17.97 | 20.12 | -2.28 | 7.53 | -21.15 | -19.98 | 5.06 | -16.78 | 2.22 | 12.09 | 26.86 | 25.03 | 21.11 | -7.41 | -4.44 | -3.96 | 44.92 | 46.99 |
| 21Q1 (9) | 14.96 | 48.86 | -14.76 | 9.55 | 10.28 | -4.12 | 6.08 | -32.89 | 17.15 | 9.53 | -9.24 | 4.38 | 22.80 | -12.98 | 11.22 | -7.19 | -8.28 | -16.34 |
| 20Q4 (8) | 10.05 | -45.91 | -13.96 | 8.66 | -16.49 | -14.17 | 9.06 | 84.9 | 16.3 | 10.50 | 19.59 | 16.41 | 26.20 | 13.03 | 5.82 | -6.64 | 30.18 | 16.48 |
| 20Q3 (7) | 18.58 | 1.03 | 45.5 | 10.37 | 10.2 | -10.99 | 4.90 | -1.01 | -31.18 | 8.78 | -9.2 | 12.42 | 23.18 | 4.93 | -1.45 | -9.51 | -27.31 | -10.84 |
| 20Q2 (6) | 18.39 | 4.79 | 73.49 | 9.41 | -5.52 | -13.19 | 4.95 | -4.62 | -42.37 | 9.67 | 5.91 | 15.12 | 22.09 | 7.76 | -1.91 | -7.47 | -20.87 | -34.84 |
| 20Q1 (5) | 17.55 | 50.26 | 88.3 | 9.96 | -1.29 | -13.39 | 5.19 | -33.38 | -46.88 | 9.13 | 1.22 | 15.42 | 20.50 | -17.21 | -5.66 | -6.18 | 22.26 | -52.59 |
| 19Q4 (4) | 11.68 | -8.54 | 0.0 | 10.09 | -13.39 | 0.0 | 7.79 | 9.41 | 0.0 | 9.02 | 15.49 | 0.0 | 24.76 | 5.27 | 0.0 | -7.95 | 7.34 | 0.0 |
| 19Q3 (3) | 12.77 | 20.47 | 0.0 | 11.65 | 7.47 | 0.0 | 7.12 | -17.11 | 0.0 | 7.81 | -7.02 | 0.0 | 23.52 | 4.44 | 0.0 | -8.58 | -54.87 | 0.0 |
| 19Q2 (2) | 10.60 | 13.73 | 0.0 | 10.84 | -5.74 | 0.0 | 8.59 | -12.08 | 0.0 | 8.40 | 6.19 | 0.0 | 22.52 | 3.64 | 0.0 | -5.54 | -36.79 | 0.0 |
| 19Q1 (1) | 9.32 | 0.0 | 0.0 | 11.50 | 0.0 | 0.0 | 9.77 | 0.0 | 0.0 | 7.91 | 0.0 | 0.0 | 21.73 | 0.0 | 0.0 | -4.05 | 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) | 70.36 | 2.28 | 36.53 | 5.98 | 5.19 | -2.26 | 9.99 | -5.67 | 25.10 | -12.73 | -9.92 | 0 |
| 2022 (9) | 68.79 | 57.74 | 34.47 | 7.25 | 5.31 | -36.56 | 10.59 | -6.78 | 28.76 | 2.24 | -12.86 | 0 |
| 2021 (8) | 43.61 | -28.05 | 32.14 | -14.06 | 8.37 | 39.04 | 11.36 | 16.39 | 28.13 | 18.04 | -8.40 | 0 |
| 2020 (7) | 60.61 | 18.52 | 37.40 | -15.78 | 6.02 | -15.69 | 9.76 | 18.73 | 23.83 | 1.62 | -8.05 | 0 |
| 2019 (6) | 51.14 | -5.12 | 44.41 | -13.88 | 7.14 | 5.47 | 8.22 | 16.1 | 23.45 | 21.19 | -8.09 | 0 |
| 2018 (5) | 53.90 | -53.43 | 51.57 | 22.93 | 6.77 | 114.92 | 7.08 | -18.62 | 19.35 | -8.29 | -5.50 | 0 |
| 2017 (4) | 115.74 | -12.26 | 41.95 | 1.28 | 3.15 | 13.72 | 8.70 | -1.25 | 21.10 | 3.33 | -9.24 | 0 |
| 2016 (3) | 131.91 | -13.66 | 41.42 | -4.08 | 2.77 | 15.9 | 8.81 | 4.26 | 20.42 | 15.37 | -8.84 | 0 |
| 2015 (2) | 152.78 | -19.29 | 43.18 | -6.44 | 2.39 | 23.83 | 8.45 | 6.83 | 17.70 | -3.65 | -6.85 | 0 |
| 2014 (1) | 189.30 | 77.28 | 46.15 | -5.6 | 1.93 | -43.57 | 7.91 | 5.89 | 18.37 | 3.61 | -8.53 | 0 |
