- 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) | 0.72 | -7.69 | 0.0 | 1.19 | -6.3 | 38.37 | 127.03 | 8.64 | -0.07 | 76.16 | 6.22 | -28.15 | 39.99 | 11.39 | 2.56 | 163.20 | 6.86 | -15.93 |
| 23Q3 (19) | 0.78 | 0.0 | 39.29 | 1.27 | 15.45 | 67.11 | 116.93 | 0.13 | -28.29 | 71.70 | -13.62 | -40.02 | 35.90 | -0.14 | -18.59 | 152.72 | -6.79 | -35.97 |
| 23Q2 (18) | 0.78 | -3.7 | 6.85 | 1.10 | 8.91 | 13.4 | 116.78 | 3.65 | -6.34 | 83.01 | -8.25 | -11.72 | 35.95 | 0.42 | -7.68 | 163.84 | -2.09 | -8.87 |
| 23Q1 (17) | 0.81 | 12.5 | -1.22 | 1.01 | 17.44 | -2.88 | 112.67 | -11.37 | 1.83 | 90.47 | -14.65 | 3.25 | 35.80 | -8.18 | -10.99 | 167.34 | -13.8 | 5.88 |
| 22Q4 (16) | 0.72 | 28.57 | 0.0 | 0.86 | 13.16 | -6.52 | 127.12 | -22.04 | 0.65 | 106.00 | -11.33 | 7.09 | 38.99 | -11.59 | -24.35 | 194.13 | -18.61 | 11.74 |
| 22Q3 (15) | 0.56 | -23.29 | -27.27 | 0.76 | -21.65 | -34.48 | 163.06 | 30.78 | 37.57 | 119.54 | 27.13 | 52.96 | 44.10 | 13.25 | -14.02 | 238.51 | 32.67 | 64.05 |
| 22Q2 (14) | 0.73 | -10.98 | -9.88 | 0.97 | -6.73 | -35.76 | 124.68 | 12.68 | 10.74 | 94.03 | 7.32 | 55.63 | 38.94 | -3.18 | -18.99 | 179.78 | 13.75 | 43.89 |
| 22Q1 (13) | 0.82 | 13.89 | -6.82 | 1.04 | 13.04 | -31.58 | 110.65 | -12.39 | 7.46 | 87.62 | -11.48 | 46.23 | 40.22 | -21.96 | -9.5 | 158.05 | -9.03 | 33.43 |
| 21Q4 (12) | 0.72 | -6.49 | -7.69 | 0.92 | -20.69 | -25.2 | 126.30 | 6.56 | 7.86 | 98.98 | 26.65 | 34.17 | 51.54 | 0.49 | 9.5 | 173.74 | 19.5 | 20.82 |
| 21Q3 (11) | 0.77 | -4.94 | -3.75 | 1.16 | -23.18 | -18.88 | 118.53 | 5.28 | 4.14 | 78.15 | 29.34 | 23.05 | 51.29 | 6.7 | 33.36 | 145.39 | 16.37 | 4.7 |
| 21Q2 (10) | 0.81 | -7.95 | -6.9 | 1.51 | -0.66 | 8.63 | 112.59 | 9.34 | 7.68 | 60.42 | 0.83 | -7.57 | 48.07 | 8.17 | 24.47 | 124.94 | 5.48 | -4.84 |
| 21Q1 (9) | 0.88 | 12.82 | 14.29 | 1.52 | 23.58 | 36.94 | 102.97 | -12.07 | -13.27 | 59.92 | -18.77 | -27.2 | 44.44 | -5.59 | -4.76 | 118.45 | -17.63 | -23.27 |
| 20Q4 (8) | 0.78 | -2.5 | 2.63 | 1.23 | -13.99 | 9.82 | 117.10 | 2.88 | -2.49 | 73.77 | 16.15 | -8.95 | 47.07 | 22.39 | 2.28 | 143.80 | 3.55 | -7.28 |
| 20Q3 (7) | 0.80 | -8.05 | -2.44 | 1.43 | 2.88 | 38.83 | 113.82 | 8.86 | 3.1 | 63.51 | -2.85 | -28.24 | 38.46 | -0.41 | -6.29 | 138.87 | 5.77 | -12.03 |
| 20Q2 (6) | 0.87 | 12.99 | -1.14 | 1.39 | 25.23 | 65.48 | 104.56 | -11.93 | 1.62 | 65.37 | -20.58 | -39.77 | 38.62 | -17.23 | 7.67 | 131.30 | -14.95 | -25.21 |
| 20Q1 (5) | 0.77 | 1.32 | 0.0 | 1.11 | -0.89 | 68.18 | 118.73 | -1.13 | 0.76 | 82.31 | 1.59 | -40.69 | 46.66 | 1.39 | -6.23 | 154.38 | -0.46 | -25.37 |
| 19Q4 (4) | 0.76 | -7.32 | 0.0 | 1.12 | 8.74 | 0.0 | 120.09 | 8.78 | 0.0 | 81.02 | -8.45 | 0.0 | 46.02 | 12.13 | 0.0 | 155.09 | -1.75 | 0.0 |
| 19Q3 (3) | 0.82 | -6.82 | 0.0 | 1.03 | 22.62 | 0.0 | 110.40 | 7.3 | 0.0 | 88.50 | -18.46 | 0.0 | 41.04 | 14.41 | 0.0 | 157.86 | -10.08 | 0.0 |
| 19Q2 (2) | 0.88 | 14.29 | 0.0 | 0.84 | 27.27 | 0.0 | 102.89 | -12.69 | 0.0 | 108.53 | -21.79 | 0.0 | 35.87 | -27.91 | 0.0 | 175.55 | -15.14 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 117.84 | 0.0 | 0.0 | 138.77 | 0.0 | 0.0 | 49.76 | 0.0 | 0.0 | 206.86 | 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) | 3.25 | 3.17 | 4.24 | 16.48 | 112.44 | -2.89 | 86.08 | -14.21 | 37.91 | -12.0 | 160.61 | -7.19 |
| 2022 (9) | 3.15 | -8.16 | 3.64 | -16.89 | 115.79 | 8.68 | 100.34 | 20.31 | 43.08 | -5.77 | 173.05 | 19.98 |
| 2021 (8) | 3.43 | 4.89 | 4.38 | -9.5 | 106.54 | -4.69 | 83.40 | 10.7 | 45.72 | -0.39 | 144.23 | 2.13 |
| 2020 (7) | 3.27 | 6.51 | 4.84 | 38.68 | 111.78 | -6.01 | 75.34 | -27.9 | 45.90 | -4.49 | 141.22 | -19.47 |
| 2019 (6) | 3.07 | -21.28 | 3.49 | -0.85 | 118.93 | 27.17 | 104.49 | 0.72 | 48.06 | -13.3 | 175.36 | 23.64 |
| 2018 (5) | 3.90 | 21.87 | 3.52 | -14.36 | 93.52 | -17.95 | 103.74 | 16.93 | 55.43 | -26.15 | 141.83 | 11.12 |
| 2017 (4) | 3.20 | -4.48 | 4.11 | -14.02 | 113.98 | 4.52 | 88.72 | 16.17 | 75.06 | 5.67 | 127.64 | 11.58 |
| 2016 (3) | 3.35 | 4.69 | 4.78 | -3.04 | 109.05 | -4.39 | 76.37 | 3.12 | 71.03 | 1.46 | 114.39 | -3.15 |
| 2015 (2) | 3.20 | -8.05 | 4.93 | -15.15 | 114.06 | 8.83 | 74.06 | 17.99 | 70.01 | 6.16 | 118.11 | 16.2 |
| 2014 (1) | 3.48 | -21.27 | 5.81 | -28.62 | 104.81 | 26.9 | 62.77 | 40.02 | 65.95 | 25.86 | 101.64 | 35.48 |
