- 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) | 1.12 | 6.67 | 13.13 | 1.05 | -1.87 | 5.0 | 80.99 | -6.66 | -12.33 | 86.53 | 2.03 | -5.31 | 54.59 | -6.8 | -3.47 | 112.92 | -0.08 | -11.23 |
| 23Q3 (19) | 1.05 | -3.67 | -5.41 | 1.07 | -1.83 | -5.31 | 86.77 | 3.59 | 5.39 | 84.81 | 2.05 | 5.29 | 58.57 | 0.15 | 23.28 | 113.01 | 4.25 | -2.04 |
| 23Q2 (18) | 1.09 | 10.1 | -23.78 | 1.09 | 7.92 | -31.01 | 83.76 | -9.12 | 31.26 | 83.11 | -8.07 | 44.11 | 58.48 | -3.83 | 71.75 | 108.40 | -10.98 | 23.98 |
| 23Q1 (17) | 0.99 | 0.0 | -4.81 | 1.01 | 1.0 | -10.62 | 92.17 | -0.23 | 5.43 | 90.41 | -1.06 | 11.87 | 60.81 | 7.53 | 20.08 | 121.77 | -4.28 | 3.55 |
| 22Q4 (16) | 0.99 | -10.81 | -6.6 | 1.00 | -11.5 | -21.26 | 92.38 | 12.21 | 7.67 | 91.38 | 13.45 | 27.52 | 56.55 | 19.03 | 19.46 | 127.21 | 10.27 | 15.52 |
| 22Q3 (15) | 1.11 | -22.38 | 2.78 | 1.13 | -28.48 | -15.04 | 82.33 | 29.02 | -2.46 | 80.55 | 39.67 | 17.44 | 47.51 | 39.53 | 1.6 | 115.36 | 31.95 | 8.58 |
| 22Q2 (14) | 1.43 | 37.5 | 31.19 | 1.58 | 39.82 | 24.41 | 63.81 | -27.01 | -23.31 | 57.67 | -28.64 | -19.72 | 34.05 | -32.76 | -35.39 | 87.43 | -25.65 | -14.57 |
| 22Q1 (13) | 1.04 | -1.89 | -4.59 | 1.13 | -11.02 | -10.32 | 87.42 | 1.89 | 5.08 | 80.82 | 12.78 | 11.83 | 50.64 | 6.97 | -10.55 | 117.60 | 6.79 | 18.96 |
| 21Q4 (12) | 1.06 | -1.85 | 1.92 | 1.27 | -4.51 | 9.48 | 85.80 | 1.65 | -2.26 | 71.66 | 4.48 | -8.27 | 47.34 | 1.24 | -23.3 | 110.12 | 3.65 | 5.7 |
| 21Q3 (11) | 1.08 | -0.92 | 1.89 | 1.33 | 4.72 | 3.91 | 84.41 | 1.45 | -1.22 | 68.59 | -4.52 | -3.3 | 46.76 | -11.27 | -16.92 | 106.24 | 3.81 | 6.13 |
| 21Q2 (10) | 1.09 | 0.0 | 5.83 | 1.27 | 0.79 | 0.0 | 83.20 | 0.01 | -5.74 | 71.84 | -0.59 | 0.5 | 52.70 | -6.91 | -9.31 | 102.34 | 3.52 | 0.7 |
| 21Q1 (9) | 1.09 | 4.81 | 22.47 | 1.26 | 8.62 | 9.57 | 83.19 | -5.23 | -18.58 | 72.27 | -7.49 | -8.39 | 56.61 | -8.28 | -14.16 | 98.86 | -5.11 | -14.12 |
| 20Q4 (8) | 1.04 | -1.89 | 8.33 | 1.16 | -9.38 | -12.78 | 87.78 | 2.73 | -7.71 | 78.12 | 10.14 | 13.74 | 61.72 | 9.67 | 0.41 | 104.18 | 4.08 | 1.82 |
| 20Q3 (7) | 1.06 | 2.91 | 0.95 | 1.28 | 0.79 | -13.51 | 85.45 | -3.19 | -1.2 | 70.93 | -0.77 | 15.15 | 56.28 | -3.15 | 3.47 | 100.10 | -1.51 | 6.83 |
| 20Q2 (6) | 1.03 | 15.73 | -2.83 | 1.27 | 10.43 | -3.05 | 88.27 | -13.61 | 2.51 | 71.48 | -9.39 | 2.7 | 58.11 | -11.89 | 2.27 | 101.63 | -11.72 | 2.77 |
| 20Q1 (5) | 0.89 | -7.29 | -11.0 | 1.15 | -13.53 | -12.88 | 102.18 | 7.43 | 12.11 | 78.89 | 14.87 | 14.5 | 65.95 | 7.29 | 3.21 | 115.12 | 12.51 | 19.73 |
| 19Q4 (4) | 0.96 | -8.57 | 0.0 | 1.33 | -10.14 | 0.0 | 95.11 | 9.97 | 0.0 | 68.68 | 11.49 | 0.0 | 61.47 | 13.02 | 0.0 | 102.32 | 9.2 | 0.0 |
| 19Q3 (3) | 1.05 | -0.94 | 0.0 | 1.48 | 12.98 | 0.0 | 86.49 | 0.44 | 0.0 | 61.60 | -11.49 | 0.0 | 54.39 | -4.28 | 0.0 | 93.70 | -5.25 | 0.0 |
| 19Q2 (2) | 1.06 | 6.0 | 0.0 | 1.31 | -0.76 | 0.0 | 86.11 | -5.52 | 0.0 | 69.60 | 1.02 | 0.0 | 56.82 | -11.08 | 0.0 | 98.89 | 2.85 | 0.0 |
| 19Q1 (1) | 1.00 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 91.14 | 0.0 | 0.0 | 68.90 | 0.0 | 0.0 | 63.90 | 0.0 | 0.0 | 96.15 | 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) | 4.08 | -6.42 | 4.00 | -16.67 | 89.42 | 6.89 | 91.31 | 20.13 | 58.35 | 13.96 | 122.38 | 12.82 |
| 2022 (9) | 4.36 | -0.23 | 4.80 | -4.38 | 83.66 | 0.16 | 76.01 | 4.62 | 51.20 | -4.78 | 108.47 | 5.92 |
| 2021 (8) | 4.37 | 16.53 | 5.02 | 6.81 | 83.53 | -14.22 | 72.65 | -6.54 | 53.77 | -18.89 | 102.41 | -5.89 |
| 2020 (7) | 3.75 | -5.06 | 4.70 | -16.37 | 97.38 | 5.37 | 77.73 | 19.7 | 66.29 | 3.48 | 108.82 | 16.62 |
| 2019 (6) | 3.95 | -3.89 | 5.62 | -2.77 | 92.42 | 4.18 | 64.94 | 2.85 | 64.06 | 1.75 | 93.31 | 4.96 |
| 2018 (5) | 4.11 | -6.38 | 5.78 | -5.56 | 88.71 | 6.69 | 63.14 | 5.87 | 62.96 | 9.67 | 88.90 | 4.12 |
| 2017 (4) | 4.39 | -21.18 | 6.12 | -18.62 | 83.15 | 26.81 | 59.64 | 22.94 | 57.41 | 34.48 | 85.38 | 19.58 |
| 2016 (3) | 5.57 | -22.21 | 7.52 | -7.27 | 65.57 | 28.72 | 48.51 | 7.8 | 42.69 | 47.51 | 71.40 | 6.57 |
| 2015 (2) | 7.16 | 14.38 | 8.11 | 5.6 | 50.94 | -12.68 | 45.00 | -5.26 | 28.94 | -9.9 | 67.00 | -9.1 |
| 2014 (1) | 6.26 | 18.56 | 7.68 | 10.5 | 58.34 | -15.57 | 47.50 | -9.51 | 32.12 | -9.37 | 73.71 | -14.44 |
