- 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) | 2.48 | 6.9 | 2.48 | 0.42 | 10.53 | 7.69 | 36.66 | -6.46 | -2.5 | 215.23 | -9.28 | -7.94 | 76.29 | -5.05 | 2.69 | 175.60 | -10.45 | -10.91 |
| 23Q3 (19) | 2.32 | -11.79 | -0.85 | 0.38 | 2.7 | -2.56 | 39.19 | 13.23 | 0.62 | 237.25 | -3.37 | 0.99 | 80.35 | 12.49 | -12.87 | 196.09 | -6.05 | 7.95 |
| 23Q2 (18) | 2.63 | -4.71 | -5.73 | 0.37 | 19.35 | -26.0 | 34.61 | 4.78 | 6.23 | 245.52 | -17.44 | 34.86 | 71.43 | -13.92 | -14.82 | 208.71 | -15.65 | 59.59 |
| 23Q1 (17) | 2.76 | 14.05 | 2.99 | 0.31 | -20.51 | -46.55 | 33.03 | -12.15 | -2.54 | 297.37 | 27.19 | 90.57 | 82.98 | 11.7 | 2.08 | 247.42 | 25.52 | 127.74 |
| 22Q4 (16) | 2.42 | 3.42 | -14.18 | 0.39 | 0.0 | -42.65 | 37.60 | -3.47 | 16.59 | 233.80 | -0.48 | 75.99 | 74.29 | -19.44 | 0.01 | 197.11 | 8.51 | 117.03 |
| 22Q3 (15) | 2.34 | -16.13 | -23.78 | 0.39 | -22.0 | -48.0 | 38.95 | 19.55 | 31.37 | 234.92 | 29.04 | 94.45 | 92.22 | 9.97 | 41.01 | 181.65 | 38.9 | 113.58 |
| 22Q2 (14) | 2.79 | 4.1 | -5.74 | 0.50 | -13.79 | -33.33 | 32.58 | -3.87 | 5.81 | 182.05 | 16.67 | 49.32 | 83.86 | 3.16 | 41.01 | 130.78 | 20.38 | 40.26 |
| 22Q1 (13) | 2.68 | -4.96 | -5.3 | 0.58 | -14.71 | -13.43 | 33.89 | 5.09 | 5.38 | 156.04 | 17.46 | 15.24 | 81.29 | 9.44 | 40.01 | 108.64 | 19.62 | -0.79 |
| 21Q4 (12) | 2.82 | -8.14 | 7.22 | 0.68 | -9.33 | 13.33 | 32.25 | 8.77 | -6.95 | 132.85 | 9.97 | -12.99 | 74.28 | 13.58 | 25.64 | 90.82 | 6.78 | -29.16 |
| 21Q3 (11) | 3.07 | 3.72 | 18.08 | 0.75 | 0.0 | 50.0 | 29.65 | -3.7 | -15.21 | 120.81 | -0.91 | -33.26 | 65.40 | 9.97 | -4.98 | 85.05 | -8.78 | -42.2 |
| 21Q2 (10) | 2.96 | 4.59 | 37.67 | 0.75 | 11.94 | 87.5 | 30.79 | -4.26 | -27.33 | 121.92 | -9.96 | -45.87 | 59.47 | 2.43 | -37.31 | 93.24 | -14.86 | -46.03 |
| 21Q1 (9) | 2.83 | 7.6 | 11.42 | 0.67 | 11.67 | 21.82 | 32.16 | -7.21 | -10.29 | 135.40 | -11.32 | -17.93 | 58.06 | -1.79 | -22.72 | 109.51 | -14.59 | -12.88 |
| 20Q4 (8) | 2.63 | 1.15 | 19.0 | 0.60 | 20.0 | 17.65 | 34.66 | -0.89 | -15.69 | 152.68 | -15.65 | -13.69 | 59.12 | -14.11 | -25.07 | 128.21 | -12.87 | -7.84 |
| 20Q3 (7) | 2.60 | 20.93 | 17.12 | 0.50 | 25.0 | -18.03 | 34.97 | -17.47 | -14.81 | 181.01 | -19.64 | 21.79 | 68.83 | -27.45 | 24.29 | 147.15 | -14.82 | 9.58 |
| 20Q2 (6) | 2.15 | -15.35 | -8.9 | 0.40 | -27.27 | -21.57 | 42.37 | 18.19 | 9.77 | 225.24 | 36.53 | 27.05 | 94.87 | 26.27 | 86.79 | 172.75 | 37.43 | 4.65 |
| 20Q1 (5) | 2.54 | 14.93 | 10.43 | 0.55 | 7.84 | 34.15 | 35.85 | -12.79 | -9.26 | 164.98 | -6.73 | -26.52 | 75.13 | -4.78 | 11.62 | 125.70 | -9.64 | -36.11 |
| 19Q4 (4) | 2.21 | -0.45 | 0.0 | 0.51 | -16.39 | 0.0 | 41.11 | 0.15 | 0.0 | 176.89 | 19.02 | 0.0 | 78.90 | 42.47 | 0.0 | 139.11 | 3.6 | 0.0 |
| 19Q3 (3) | 2.22 | -5.93 | 0.0 | 0.61 | 19.61 | 0.0 | 41.05 | 6.35 | 0.0 | 148.62 | -16.17 | 0.0 | 55.38 | 9.04 | 0.0 | 134.28 | -18.66 | 0.0 |
| 19Q2 (2) | 2.36 | 2.61 | 0.0 | 0.51 | 24.39 | 0.0 | 38.60 | -2.3 | 0.0 | 177.28 | -21.04 | 0.0 | 50.79 | -24.54 | 0.0 | 165.08 | -16.09 | 0.0 |
| 19Q1 (1) | 2.30 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 39.51 | 0.0 | 0.0 | 224.53 | 0.0 | 0.0 | 67.31 | 0.0 | 0.0 | 196.73 | 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) | 10.97 | -0.09 | 1.52 | -20.83 | 33.28 | 0.12 | 240.84 | 27.01 | 72.83 | -0.6 | 201.29 | 34.56 |
| 2022 (9) | 10.98 | -16.57 | 1.92 | -28.09 | 33.24 | 19.87 | 189.62 | 38.55 | 73.27 | 12.88 | 149.59 | 50.09 |
| 2021 (8) | 13.16 | 24.62 | 2.67 | 15.58 | 27.73 | -19.76 | 136.86 | -13.52 | 64.91 | -2.99 | 99.67 | -20.83 |
| 2020 (7) | 10.56 | 4.14 | 2.31 | 21.58 | 34.56 | -3.97 | 158.26 | -17.8 | 66.91 | -9.51 | 125.90 | -18.54 |
| 2019 (6) | 10.14 | -1.93 | 1.90 | -5.0 | 35.99 | 1.98 | 192.52 | 5.73 | 73.94 | 4.04 | 154.56 | 5.65 |
| 2018 (5) | 10.34 | 9.65 | 2.00 | -15.61 | 35.29 | -8.88 | 182.08 | 18.08 | 71.07 | -8.2 | 146.30 | 26.66 |
| 2017 (4) | 9.43 | 3.74 | 2.37 | 9.22 | 38.73 | -3.51 | 154.20 | -8.25 | 77.42 | -0.96 | 115.51 | -11.17 |
| 2016 (3) | 9.09 | 2.94 | 2.17 | -1.81 | 40.14 | -2.88 | 168.07 | 1.91 | 78.17 | -29.12 | 130.03 | 35.48 |
| 2015 (2) | 8.83 | -13.52 | 2.21 | -22.73 | 41.33 | 15.58 | 164.92 | 29.14 | 110.28 | -2.32 | 95.98 | 89.8 |
| 2014 (1) | 10.21 | 6.13 | 2.86 | 0.7 | 35.76 | -5.72 | 127.71 | -0.62 | 112.90 | 22.12 | 50.57 | -31.65 |
