- 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) | 1.11 | -2.63 | 2.78 | 0.52 | -7.14 | -14.75 | 82.06 | 2.69 | -2.38 | 174.08 | 7.33 | 16.26 | 100.81 | 5.0 | 15.75 | 155.32 | 6.32 | 5.88 |
| 23Q3 (19) | 1.14 | -7.32 | -3.39 | 0.56 | 1.82 | -3.45 | 79.91 | 7.68 | 3.42 | 162.19 | -1.52 | 3.24 | 96.01 | 5.63 | 11.19 | 146.09 | -1.3 | -1.31 |
| 23Q2 (18) | 1.23 | 13.89 | 4.24 | 0.55 | 0.0 | 5.77 | 74.21 | -11.56 | -3.42 | 164.70 | -1.2 | -6.0 | 90.89 | -5.36 | -6.45 | 148.02 | -4.24 | -4.43 |
| 23Q1 (17) | 1.08 | 0.0 | -10.0 | 0.55 | -9.84 | 14.58 | 83.91 | -0.18 | 10.55 | 166.70 | 11.33 | -12.44 | 96.04 | 10.28 | -14.89 | 154.57 | 5.37 | 0.73 |
| 22Q4 (16) | 1.08 | -8.47 | -12.9 | 0.61 | 5.17 | 22.0 | 84.06 | 8.79 | 14.71 | 149.73 | -4.69 | -17.53 | 87.09 | 0.86 | -26.46 | 146.69 | -0.91 | 7.53 |
| 22Q3 (15) | 1.18 | 0.0 | -1.67 | 0.58 | 11.54 | 7.41 | 77.27 | 0.56 | 2.24 | 157.10 | -10.34 | -6.62 | 86.35 | -11.13 | -28.67 | 148.03 | -4.42 | 20.58 |
| 22Q2 (14) | 1.18 | -1.67 | -4.07 | 0.52 | 8.33 | -16.13 | 76.84 | 1.24 | 4.2 | 175.21 | -7.97 | 18.49 | 97.16 | -13.9 | -9.87 | 154.88 | 0.93 | 36.09 |
| 22Q1 (13) | 1.20 | -3.23 | 11.11 | 0.48 | -4.0 | -21.31 | 75.90 | 3.58 | -9.64 | 190.39 | 4.86 | 27.68 | 112.84 | -4.71 | -8.59 | 153.45 | 12.48 | 39.91 |
| 21Q4 (12) | 1.24 | 3.33 | 6.9 | 0.50 | -7.41 | -39.76 | 73.28 | -3.04 | -6.72 | 181.56 | 7.92 | 66.49 | 118.42 | -2.18 | 4.91 | 136.42 | 11.13 | 82.55 |
| 21Q3 (11) | 1.20 | -2.44 | -8.4 | 0.54 | -12.9 | -46.0 | 75.58 | 2.5 | 9.14 | 168.24 | 13.78 | 84.23 | 121.06 | 12.3 | 26.03 | 122.76 | 7.86 | 90.3 |
| 21Q2 (10) | 1.23 | 13.89 | -12.77 | 0.62 | 1.64 | -29.55 | 73.74 | -12.21 | 13.97 | 147.87 | -0.83 | 43.51 | 107.80 | -12.67 | 23.98 | 113.81 | 3.77 | 40.87 |
| 21Q1 (9) | 1.08 | -6.9 | -8.47 | 0.61 | -26.51 | -11.59 | 84.00 | 6.92 | 8.72 | 149.11 | 36.74 | 13.65 | 123.44 | 9.36 | 30.07 | 109.68 | 46.77 | -3.43 |
| 20Q4 (8) | 1.16 | -11.45 | -13.43 | 0.83 | -17.0 | 12.16 | 78.56 | 13.44 | 15.68 | 109.05 | 19.42 | -11.18 | 112.88 | 17.51 | 33.38 | 74.73 | 15.84 | -29.53 |
| 20Q3 (7) | 1.31 | -7.09 | 13.91 | 1.00 | 13.64 | 63.93 | 69.25 | 7.03 | -12.42 | 91.32 | -11.37 | -38.31 | 96.06 | 10.48 | 6.8 | 64.51 | -20.15 | -52.96 |
| 20Q2 (6) | 1.41 | 19.49 | 23.68 | 0.88 | 27.54 | 41.94 | 64.70 | -16.26 | -19.12 | 103.04 | -21.46 | -29.51 | 86.95 | -8.38 | -3.2 | 80.79 | -28.86 | -40.75 |
| 20Q1 (5) | 1.18 | -11.94 | -0.84 | 0.69 | -6.76 | 2.99 | 77.26 | 13.77 | 1.38 | 131.20 | 6.87 | -4.03 | 94.90 | 12.14 | 7.47 | 113.57 | 7.09 | -8.86 |
| 19Q4 (4) | 1.34 | 16.52 | 0.0 | 0.74 | 21.31 | 0.0 | 67.91 | -14.11 | 0.0 | 122.77 | -17.06 | 0.0 | 84.63 | -5.9 | 0.0 | 106.05 | -22.68 | 0.0 |
| 19Q3 (3) | 1.15 | 0.88 | 0.0 | 0.61 | -1.61 | 0.0 | 79.07 | -1.16 | 0.0 | 148.02 | 1.26 | 0.0 | 89.94 | 0.13 | 0.0 | 137.15 | 0.59 | 0.0 |
| 19Q2 (2) | 1.14 | -4.2 | 0.0 | 0.62 | -7.46 | 0.0 | 80.00 | 4.97 | 0.0 | 146.18 | 6.93 | 0.0 | 89.82 | 1.72 | 0.0 | 136.35 | 9.42 | 0.0 |
| 19Q1 (1) | 1.19 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 76.21 | 0.0 | 0.0 | 136.71 | 0.0 | 0.0 | 88.30 | 0.0 | 0.0 | 124.61 | 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) | 4.26 | -15.81 | 2.03 | -10.57 | 85.62 | 18.74 | 180.24 | 12.1 | 103.37 | 5.33 | 162.48 | 20.57 |
| 2022 (9) | 5.06 | 13.2 | 2.27 | 4.61 | 72.11 | -11.78 | 160.79 | -4.43 | 98.14 | -22.46 | 134.76 | 9.19 |
| 2021 (8) | 4.47 | -16.76 | 2.17 | -33.84 | 81.74 | 20.26 | 168.24 | 51.36 | 126.56 | 32.0 | 123.42 | 48.29 |
| 2020 (7) | 5.37 | 24.31 | 3.28 | 32.26 | 67.97 | -19.62 | 111.15 | -24.37 | 95.88 | -6.56 | 83.23 | -35.44 |
| 2019 (6) | 4.32 | -15.62 | 2.48 | -21.52 | 84.56 | 18.51 | 146.97 | 27.24 | 102.61 | 28.6 | 128.91 | 20.4 |
| 2018 (5) | 5.12 | 9.17 | 3.16 | 1.28 | 71.35 | -8.29 | 115.51 | -1.14 | 79.79 | -18.48 | 107.07 | 10.66 |
| 2017 (4) | 4.69 | -2.09 | 3.12 | 0.65 | 77.80 | 2.13 | 116.84 | -0.92 | 97.88 | -8.94 | 96.76 | 11.72 |
| 2016 (3) | 4.79 | -13.54 | 3.10 | -5.49 | 76.18 | 15.7 | 117.92 | 5.99 | 107.49 | 9.04 | 86.61 | 10.29 |
| 2015 (2) | 5.54 | -13.57 | 3.28 | -4.93 | 65.84 | 15.61 | 111.26 | 5.27 | 98.58 | 3.49 | 78.53 | 16.57 |
| 2014 (1) | 6.41 | 5.25 | 3.45 | 8.49 | 56.95 | -4.96 | 105.69 | -8.02 | 95.26 | -6.91 | 67.37 | -7.06 |
