- 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) | 34.18 | -2.98 | -9.24 | 2.68 | -73.01 | -45.31 | 2.66 | 3.1 | 9.92 | 33.91 | 270.2 | 82.7 | 18.60 | 303.47 | 93.55 | 17.97 | 152.03 | 58.19 |
| 23Q3 (19) | 35.23 | 9.17 | 0.71 | 9.93 | 29.3 | -25.95 | 2.58 | -8.51 | -0.77 | 9.16 | -22.7 | 35.1 | 4.61 | -11.18 | 34.8 | 7.13 | -24.79 | 19.63 |
| 23Q2 (18) | 32.27 | -27.47 | 17.95 | 7.68 | 7.41 | -33.45 | 2.82 | 37.56 | -15.32 | 11.85 | -6.91 | 50.19 | 5.19 | -16.16 | 25.06 | 9.48 | 10.49 | 34.28 |
| 23Q1 (17) | 44.49 | 18.14 | 9.39 | 7.15 | 45.92 | -43.83 | 2.05 | -15.29 | -8.48 | 12.73 | -31.41 | 78.04 | 6.19 | -35.59 | 48.44 | 8.58 | -24.47 | 64.37 |
| 22Q4 (16) | 37.66 | 7.66 | -28.71 | 4.90 | -63.46 | -45.68 | 2.42 | -6.92 | 40.7 | 18.56 | 173.75 | 83.94 | 9.61 | 180.99 | 64.55 | 11.36 | 90.6 | 90.28 |
| 22Q3 (15) | 34.98 | 27.85 | -14.75 | 13.41 | 16.2 | 81.95 | 2.60 | -21.92 | 17.12 | 6.78 | -14.07 | -45.1 | 3.42 | -17.59 | -47.95 | 5.96 | -15.58 | -25.41 |
| 22Q2 (14) | 27.36 | -32.73 | -47.97 | 11.54 | -9.35 | 49.29 | 3.33 | 48.66 | 92.49 | 7.89 | 10.35 | -32.97 | 4.15 | -0.48 | -37.12 | 7.06 | 35.25 | 2.47 |
| 22Q1 (13) | 40.67 | -23.02 | -10.83 | 12.73 | 41.13 | 22.88 | 2.24 | 30.23 | 12.56 | 7.15 | -29.14 | -18.66 | 4.17 | -28.6 | -13.49 | 5.22 | -12.56 | -12.42 |
| 21Q4 (12) | 52.83 | 28.76 | 9.27 | 9.02 | 22.39 | -16.09 | 1.72 | -22.52 | -8.51 | 10.09 | -18.3 | 19.27 | 5.84 | -11.11 | 25.05 | 5.97 | -25.28 | 5.11 |
| 21Q3 (11) | 41.03 | -21.97 | 15.38 | 7.37 | -4.66 | -16.53 | 2.22 | 28.32 | -13.28 | 12.35 | 4.93 | 19.9 | 6.57 | -0.45 | 17.32 | 7.99 | 15.97 | 10.06 |
| 21Q2 (10) | 52.58 | 15.28 | 44.73 | 7.73 | -25.39 | 7.06 | 1.73 | -13.07 | -30.8 | 11.77 | 33.9 | -6.66 | 6.60 | 36.93 | 1.54 | 6.89 | 15.6 | -19.98 |
| 21Q1 (9) | 45.61 | -5.67 | 44.89 | 10.36 | -3.63 | -11.6 | 1.99 | 5.85 | -31.14 | 8.79 | 3.9 | 13.27 | 4.82 | 3.21 | 19.31 | 5.96 | 4.93 | -9.83 |
| 20Q4 (8) | 48.35 | 35.97 | 1.43 | 10.75 | 21.74 | 0.47 | 1.88 | -26.56 | -1.57 | 8.46 | -17.86 | -0.47 | 4.67 | -16.61 | -3.51 | 5.68 | -21.76 | 1.79 |
| 20Q3 (7) | 35.56 | -2.12 | 12.32 | 8.83 | 22.3 | -14.02 | 2.56 | 2.4 | -10.8 | 10.30 | -18.32 | 16.25 | 5.60 | -13.85 | -0.18 | 7.26 | -15.68 | 18.43 |
| 20Q2 (6) | 36.33 | 15.41 | 13.57 | 7.22 | -38.4 | -30.84 | 2.50 | -13.49 | -11.97 | 12.61 | 62.5 | 44.78 | 6.50 | 60.89 | 17.97 | 8.61 | 30.26 | 42.31 |
| 20Q1 (5) | 31.48 | -33.96 | -41.09 | 11.72 | 9.53 | -10.26 | 2.89 | 51.31 | 70.0 | 7.76 | -8.71 | 11.33 | 4.04 | -16.53 | -7.97 | 6.61 | 18.46 | 54.44 |
| 19Q4 (4) | 47.67 | 50.57 | 0.0 | 10.70 | 4.19 | 0.0 | 1.91 | -33.45 | 0.0 | 8.50 | -4.06 | 0.0 | 4.84 | -13.73 | 0.0 | 5.58 | -8.97 | 0.0 |
| 19Q3 (3) | 31.66 | -1.03 | 0.0 | 10.27 | -1.63 | 0.0 | 2.87 | 1.06 | 0.0 | 8.86 | 1.72 | 0.0 | 5.61 | 1.81 | 0.0 | 6.13 | 1.32 | 0.0 |
| 19Q2 (2) | 31.99 | -40.14 | 0.0 | 10.44 | -20.06 | 0.0 | 2.84 | 67.06 | 0.0 | 8.71 | 24.96 | 0.0 | 5.51 | 25.51 | 0.0 | 6.05 | 41.36 | 0.0 |
| 19Q1 (1) | 53.44 | 0.0 | 0.0 | 13.06 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 4.39 | 0.0 | 0.0 | 4.28 | 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) | 128.94 | -14.26 | 27.63 | -33.5 | 2.83 | 16.46 | 13.21 | 50.46 | 7.18 | 39.15 | 8.86 | 46.45 |
| 2022 (9) | 150.38 | -12.55 | 41.55 | 17.11 | 2.43 | 14.62 | 8.78 | -14.67 | 5.16 | -13.13 | 6.05 | -6.49 |
| 2021 (8) | 171.96 | 4.45 | 35.48 | -7.6 | 2.12 | -4.5 | 10.29 | 8.2 | 5.94 | 21.97 | 6.47 | -5.55 |
| 2020 (7) | 164.63 | -9.41 | 38.40 | -12.47 | 2.22 | 10.45 | 9.51 | 14.3 | 4.87 | 2.74 | 6.85 | 22.54 |
| 2019 (6) | 181.74 | 40.81 | 43.87 | -18.71 | 2.01 | -28.98 | 8.32 | 23.08 | 4.74 | 11.01 | 5.59 | 5.08 |
| 2018 (5) | 129.07 | 18.04 | 53.97 | 7.1 | 2.83 | -15.27 | 6.76 | -6.63 | 4.27 | -8.96 | 5.32 | -9.68 |
| 2017 (4) | 109.34 | 28.45 | 50.39 | 4.85 | 3.34 | -22.14 | 7.24 | -4.61 | 4.69 | -3.5 | 5.89 | -16.22 |
| 2016 (3) | 85.12 | 12.19 | 48.06 | -7.27 | 4.29 | -10.81 | 7.59 | 7.81 | 4.86 | 5.65 | 7.03 | -3.03 |
| 2015 (2) | 75.87 | 50.81 | 51.83 | -1.39 | 4.81 | -33.66 | 7.04 | 1.44 | 4.60 | -9.8 | 7.25 | -20.33 |
| 2014 (1) | 50.31 | 12.02 | 52.56 | 10.77 | 7.25 | -10.82 | 6.94 | -9.75 | 5.10 | -14.57 | 9.10 | -7.61 |
