- 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) | 1.68 | 14.29 | -28.21 | 0.14 | 16.67 | 40.0 | 54.07 | -12.71 | 39.03 | 663.17 | -10.02 | -26.48 | 89.76 | -33.35 | -31.41 | 627.48 | -5.54 | -22.54 |
| 23Q3 (19) | 1.47 | 18.55 | 67.05 | 0.12 | -20.0 | -40.0 | 61.94 | -15.8 | -39.89 | 737.04 | 25.0 | 58.66 | 134.67 | 30.87 | 54.4 | 664.31 | 18.57 | 38.29 |
| 23Q2 (18) | 1.24 | -37.37 | 37.78 | 0.15 | -16.67 | -16.67 | 73.56 | 59.84 | -27.24 | 589.62 | 18.61 | 19.3 | 102.90 | 62.84 | 37.79 | 560.27 | 16.74 | 7.61 |
| 23Q1 (17) | 1.98 | -15.38 | 55.91 | 0.18 | 80.0 | -5.26 | 46.02 | 18.33 | -35.56 | 497.09 | -44.89 | 2.01 | 63.19 | -51.72 | -6.92 | 479.92 | -40.75 | -2.22 |
| 22Q4 (16) | 2.34 | 165.91 | 44.44 | 0.10 | -50.0 | -56.52 | 38.89 | -62.26 | -30.84 | 902.00 | 94.17 | 132.66 | 130.87 | 50.05 | 131.26 | 810.03 | 68.63 | 109.13 |
| 22Q3 (15) | 0.88 | -2.22 | -50.56 | 0.20 | 11.11 | 0.0 | 103.04 | 1.92 | 102.0 | 464.54 | -6.01 | 0.53 | 87.22 | 16.79 | 58.32 | 480.36 | -7.74 | 4.88 |
| 22Q2 (14) | 0.90 | -29.13 | -35.25 | 0.18 | -5.26 | 12.5 | 101.10 | 41.58 | 54.0 | 494.22 | 1.42 | -14.07 | 74.68 | 10.0 | -4.13 | 520.64 | 6.08 | -7.51 |
| 22Q1 (13) | 1.27 | -21.6 | 76.39 | 0.19 | -17.39 | -26.92 | 71.41 | 27.0 | -43.27 | 487.29 | 25.69 | 38.4 | 67.89 | 19.97 | 8.07 | 490.81 | 26.72 | 18.22 |
| 21Q4 (12) | 1.62 | -8.99 | 23.66 | 0.23 | 15.0 | -25.81 | 56.23 | 10.23 | -19.26 | 387.69 | -16.1 | 32.77 | 56.59 | 2.72 | 12.82 | 387.33 | -15.43 | 24.35 |
| 21Q3 (11) | 1.78 | 28.06 | 23.61 | 0.20 | 25.0 | 5.26 | 51.01 | -22.3 | -19.03 | 462.10 | -19.66 | -2.49 | 55.09 | -29.28 | -35.04 | 458.02 | -18.64 | 1.31 |
| 21Q2 (10) | 1.39 | 93.06 | 87.84 | 0.16 | -38.46 | -5.88 | 65.65 | -47.85 | -46.46 | 575.17 | 63.36 | 6.74 | 77.90 | 24.01 | -20.36 | 562.93 | 35.6 | -0.12 |
| 21Q1 (9) | 0.72 | -45.04 | -62.5 | 0.26 | -16.13 | 18.18 | 125.88 | 80.76 | 165.79 | 352.09 | 20.58 | -15.26 | 62.82 | 25.24 | -0.4 | 415.15 | 33.28 | 3.84 |
| 20Q4 (8) | 1.31 | -9.03 | -40.45 | 0.31 | 63.16 | 10.71 | 69.64 | 10.54 | 68.7 | 292.00 | -38.38 | -9.99 | 50.16 | -40.85 | 2.64 | 311.49 | -31.1 | -1.69 |
| 20Q3 (7) | 1.44 | 94.59 | 0.0 | 0.19 | 11.76 | -9.52 | 63.00 | -48.63 | -0.08 | 473.88 | -12.05 | 9.26 | 84.80 | -13.31 | 13.99 | 452.08 | -19.79 | 7.03 |
| 20Q2 (6) | 0.74 | -61.46 | -68.1 | 0.17 | -22.73 | -22.73 | 122.63 | 158.93 | 212.83 | 538.83 | 29.69 | 31.95 | 97.82 | 55.1 | 5.01 | 563.63 | 40.99 | 59.02 |
| 20Q1 (5) | 1.92 | -12.73 | 143.04 | 0.22 | -21.43 | 29.41 | 47.36 | 14.73 | -58.64 | 415.49 | 28.07 | -23.04 | 63.07 | 29.06 | -54.19 | 399.78 | 26.18 | -22.63 |
| 19Q4 (4) | 2.20 | 52.78 | 0.0 | 0.28 | 33.33 | 0.0 | 41.28 | -34.53 | 0.0 | 324.42 | -25.2 | 0.0 | 48.87 | -34.31 | 0.0 | 316.84 | -24.99 | 0.0 |
| 19Q3 (3) | 1.44 | -37.93 | 0.0 | 0.21 | -4.55 | 0.0 | 63.05 | 60.84 | 0.0 | 433.71 | 6.21 | 0.0 | 74.39 | -20.14 | 0.0 | 422.37 | 19.17 | 0.0 |
| 19Q2 (2) | 2.32 | 193.67 | 0.0 | 0.22 | 29.41 | 0.0 | 39.20 | -65.77 | 0.0 | 408.37 | -24.36 | 0.0 | 93.15 | -32.35 | 0.0 | 354.43 | -31.4 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 114.51 | 0.0 | 0.0 | 539.87 | 0.0 | 0.0 | 137.69 | 0.0 | 0.0 | 516.69 | 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) | 4.76 | -6.67 | 0.59 | -9.23 | 76.69 | 7.15 | 618.35 | 10.0 | 58.51 | -15.59 | 636.53 | 12.78 |
| 2022 (9) | 5.10 | 85.45 | 0.65 | -23.53 | 71.57 | -46.0 | 562.13 | 30.51 | 69.32 | -4.98 | 564.38 | 15.11 |
| 2021 (8) | 2.75 | -30.03 | 0.85 | -8.6 | 132.54 | 42.84 | 430.71 | 10.14 | 72.95 | 13.75 | 490.30 | 16.82 |
| 2020 (7) | 3.93 | -13.05 | 0.93 | -5.1 | 92.79 | 14.88 | 391.06 | 5.36 | 64.13 | -6.88 | 419.72 | 9.57 |
| 2019 (6) | 4.52 | 38.65 | 0.98 | -36.77 | 80.77 | -27.88 | 371.16 | 57.38 | 68.87 | 0.6 | 383.06 | 37.11 |
| 2018 (5) | 3.26 | -23.65 | 1.55 | -2.52 | 112.00 | 31.07 | 235.84 | 2.47 | 68.46 | -5.53 | 279.39 | 14.91 |
| 2017 (4) | 4.27 | -11.78 | 1.59 | 14.39 | 85.45 | 13.4 | 230.16 | -12.43 | 72.47 | 21.27 | 243.14 | -12.67 |
| 2016 (3) | 4.84 | 18.34 | 1.39 | 25.23 | 75.35 | -15.61 | 262.82 | -20.28 | 59.76 | -38.64 | 278.40 | -13.43 |
| 2015 (2) | 4.09 | -15.84 | 1.11 | -29.75 | 89.29 | 18.85 | 329.68 | 42.57 | 97.39 | 18.58 | 321.59 | 43.41 |
| 2014 (1) | 4.86 | -20.72 | 1.58 | -29.78 | 75.13 | 26.1 | 231.24 | 42.47 | 82.13 | 42.27 | 224.24 | 36.6 |
