- 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) | 1.31 | 0.0 | -29.57 | 0.97 | -8.49 | 25.97 | 69.24 | -0.32 | 41.25 | 93.64 | 9.09 | -20.36 | 91.20 | 13.0 | 7.17 | 71.68 | -3.9 | -12.05 |
| 23Q3 (19) | 1.31 | -8.39 | -31.41 | 1.06 | 8.16 | 30.86 | 69.46 | 9.25 | 45.5 | 85.84 | -7.17 | -23.18 | 80.71 | 2.37 | -6.26 | 74.59 | -3.39 | 1.65 |
| 23Q2 (18) | 1.43 | -15.38 | -32.55 | 0.98 | 16.67 | 11.36 | 63.58 | 17.87 | 48.17 | 92.47 | -14.75 | -10.67 | 78.84 | -3.51 | -9.09 | 77.21 | -4.32 | 29.31 |
| 23Q1 (17) | 1.69 | -9.14 | -13.78 | 0.84 | 9.09 | -4.55 | 53.94 | 10.04 | 16.2 | 108.47 | -7.75 | 4.8 | 81.71 | -3.98 | -17.06 | 80.70 | -0.98 | 56.97 |
| 22Q4 (16) | 1.86 | -2.62 | -4.62 | 0.77 | -4.94 | -26.67 | 49.02 | 2.68 | 4.86 | 117.58 | 5.23 | 35.23 | 85.10 | -1.16 | -6.75 | 81.50 | 11.07 | 92.04 |
| 22Q3 (15) | 1.91 | -9.91 | 11.05 | 0.81 | -7.95 | -24.3 | 47.74 | 11.26 | -9.51 | 111.74 | 7.94 | 31.72 | 86.10 | -0.71 | -11.4 | 73.38 | 22.89 | 81.59 |
| 22Q2 (14) | 2.12 | 8.16 | 39.47 | 0.88 | 0.0 | -21.43 | 42.91 | -7.56 | -28.45 | 103.52 | 0.02 | 27.36 | 86.72 | -11.98 | -15.89 | 59.71 | 16.14 | 56.51 |
| 22Q1 (13) | 1.96 | 0.51 | 3.16 | 0.88 | -16.19 | -36.69 | 46.42 | -0.71 | -3.27 | 103.50 | 19.03 | 57.63 | 98.52 | 7.96 | 11.42 | 51.41 | 21.14 | 103.77 |
| 21Q4 (12) | 1.95 | 13.37 | -5.8 | 1.05 | -1.87 | -24.46 | 46.75 | -11.39 | 6.44 | 86.95 | 2.5 | 32.36 | 91.26 | -6.09 | 1.64 | 42.44 | 5.02 | 114.24 |
| 21Q3 (11) | 1.72 | 13.16 | -17.7 | 1.07 | -4.46 | -23.57 | 52.76 | -12.02 | 21.12 | 84.83 | 4.37 | 30.13 | 97.18 | -5.74 | 20.03 | 40.41 | 5.92 | 45.41 |
| 21Q2 (10) | 1.52 | -20.0 | -30.91 | 1.12 | -19.42 | -15.15 | 59.97 | 24.96 | 44.68 | 81.28 | 23.79 | 18.12 | 103.10 | 16.6 | 38.19 | 38.15 | 51.21 | 7.01 |
| 21Q1 (9) | 1.90 | -8.21 | -8.65 | 1.39 | 0.0 | 28.7 | 47.99 | 9.27 | 9.47 | 65.66 | -0.05 | -22.25 | 88.42 | -1.53 | 3.86 | 25.23 | 27.36 | -41.53 |
| 20Q4 (8) | 2.07 | -0.96 | 6.15 | 1.39 | -0.71 | 31.13 | 43.92 | 0.83 | -5.97 | 65.69 | 0.77 | -23.36 | 89.79 | 10.91 | -2.16 | 19.81 | -28.72 | -51.25 |
| 20Q3 (7) | 2.09 | -5.0 | 2.96 | 1.40 | 6.06 | 13.82 | 43.56 | 5.09 | -2.83 | 65.19 | -5.26 | -12.23 | 80.96 | 8.51 | 0.15 | 27.79 | -22.05 | -27.38 |
| 20Q2 (6) | 2.20 | 5.77 | 8.91 | 1.32 | 22.22 | 12.82 | 41.45 | -5.45 | -7.89 | 68.81 | -18.52 | -11.28 | 74.61 | -12.36 | -6.45 | 35.65 | -17.38 | -16.73 |
| 20Q1 (5) | 2.08 | 6.67 | -2.8 | 1.08 | 1.89 | -13.6 | 43.84 | -6.14 | 3.3 | 84.45 | -1.47 | 15.81 | 85.13 | -7.24 | 10.9 | 43.15 | 6.18 | 11.79 |
| 19Q4 (4) | 1.95 | -3.94 | 0.0 | 1.06 | -13.82 | 0.0 | 46.71 | 4.19 | 0.0 | 85.71 | 15.4 | 0.0 | 91.77 | 13.52 | 0.0 | 40.64 | 6.19 | 0.0 |
| 19Q3 (3) | 2.03 | 0.5 | 0.0 | 1.23 | 5.13 | 0.0 | 44.83 | -0.38 | 0.0 | 74.27 | -4.24 | 0.0 | 80.84 | 1.37 | 0.0 | 38.27 | -10.6 | 0.0 |
| 19Q2 (2) | 2.02 | -5.61 | 0.0 | 1.17 | -6.4 | 0.0 | 45.00 | 6.03 | 0.0 | 77.56 | 6.36 | 0.0 | 79.75 | 3.9 | 0.0 | 42.81 | 10.91 | 0.0 |
| 19Q1 (1) | 2.14 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 42.44 | 0.0 | 0.0 | 72.92 | 0.0 | 0.0 | 76.76 | 0.0 | 0.0 | 38.60 | 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) | 6.70 | -7.97 | 3.79 | 6.16 | 54.45 | 8.55 | 96.23 | -6.01 | 79.06 | -11.62 | 71.62 | 13.5 |
| 2022 (9) | 7.28 | -9.68 | 3.57 | -24.84 | 50.16 | 10.75 | 102.38 | 33.34 | 89.45 | -2.29 | 63.10 | 106.82 |
| 2021 (8) | 8.06 | -8.51 | 4.75 | -3.26 | 45.29 | 9.26 | 76.78 | 3.32 | 91.55 | 3.72 | 30.51 | 10.99 |
| 2020 (7) | 8.81 | 1.73 | 4.91 | 8.63 | 41.45 | -1.64 | 74.31 | -7.93 | 88.27 | 6.66 | 27.49 | -31.43 |
| 2019 (6) | 8.66 | -17.84 | 4.52 | -9.78 | 42.14 | 21.65 | 80.71 | 10.85 | 82.76 | 15.02 | 40.09 | 12.93 |
| 2018 (5) | 10.54 | -21.75 | 5.01 | 21.31 | 34.64 | 27.82 | 72.81 | -17.67 | 71.95 | -8.91 | 35.50 | -2.85 |
| 2017 (4) | 13.47 | -6.2 | 4.13 | 14.09 | 27.10 | 6.57 | 88.44 | -12.29 | 78.99 | -9.99 | 36.54 | -5.07 |
| 2016 (3) | 14.36 | 11.4 | 3.62 | -9.05 | 25.43 | -10.2 | 100.83 | 9.82 | 87.76 | 1.26 | 38.49 | 15.07 |
| 2015 (2) | 12.89 | 5.22 | 3.98 | -14.04 | 28.32 | -4.97 | 91.81 | 16.44 | 86.67 | 4.97 | 33.45 | 28.26 |
| 2014 (1) | 12.25 | -9.99 | 4.63 | -5.89 | 29.80 | 11.11 | 78.85 | 6.31 | 82.57 | 11.3 | 26.08 | -2.65 |
