- 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) | 1.64 | 19.71 | 60.78 | 2.32 | -4.13 | 28.18 | 55.56 | -16.11 | -37.52 | 39.18 | 4.23 | -22.23 | 81.85 | 12.99 | 13.18 | 12.89 | -58.92 | -80.76 |
| 23Q3 (19) | 1.37 | 21.24 | 45.74 | 2.42 | 12.04 | 35.96 | 66.23 | -17.84 | -31.83 | 37.59 | -10.82 | -26.6 | 72.44 | 12.69 | -12.34 | 31.38 | -46.33 | -52.26 |
| 23Q2 (18) | 1.13 | 29.89 | -6.61 | 2.16 | 29.34 | -1.37 | 80.61 | -23.1 | 7.44 | 42.15 | -22.87 | 1.4 | 64.28 | -14.98 | -1.83 | 58.47 | -30.28 | 14.38 |
| 23Q1 (17) | 0.87 | -14.71 | -20.18 | 1.67 | -7.73 | -8.24 | 104.82 | 17.87 | 25.79 | 54.65 | 8.48 | 9.15 | 75.61 | 4.55 | 4.39 | 83.87 | 25.18 | 37.56 |
| 22Q4 (16) | 1.02 | 8.51 | -17.07 | 1.81 | 1.69 | -6.7 | 88.93 | -8.46 | 19.82 | 50.38 | -1.62 | 7.51 | 72.32 | -12.49 | -0.04 | 67.00 | 1.93 | 37.49 |
| 22Q3 (15) | 0.94 | -22.31 | -12.15 | 1.78 | -18.72 | -10.1 | 97.15 | 29.48 | 14.71 | 51.21 | 23.19 | 11.37 | 82.64 | 26.21 | 16.21 | 65.73 | 28.58 | 10.36 |
| 22Q2 (14) | 1.21 | 11.01 | 8.04 | 2.19 | 20.33 | 7.35 | 75.03 | -9.96 | -7.3 | 41.57 | -16.98 | -6.86 | 65.48 | -9.6 | -4.45 | 51.12 | -16.16 | -10.38 |
| 22Q1 (13) | 1.09 | -11.38 | 7.92 | 1.82 | -6.19 | -1.09 | 83.33 | 12.27 | -7.35 | 50.07 | 6.85 | 1.5 | 72.43 | 0.11 | -12.73 | 60.97 | 25.12 | 8.35 |
| 21Q4 (12) | 1.23 | 14.95 | 14.95 | 1.94 | -2.02 | -7.18 | 74.22 | -12.36 | -12.68 | 46.86 | 1.91 | 7.85 | 72.35 | 1.74 | -16.12 | 48.73 | -18.18 | 15.47 |
| 21Q3 (11) | 1.07 | -4.46 | -9.32 | 1.98 | -2.94 | -17.84 | 84.69 | 4.63 | 9.6 | 45.98 | 3.02 | 21.83 | 71.11 | 3.76 | -14.1 | 59.56 | 4.42 | 84.74 |
| 21Q2 (10) | 1.12 | 10.89 | -30.0 | 2.04 | 10.87 | -23.31 | 80.94 | -10.01 | 42.1 | 44.63 | -9.53 | 30.5 | 68.53 | -17.43 | 11.94 | 57.04 | 1.37 | 90.51 |
| 21Q1 (9) | 1.01 | -5.61 | -4.72 | 1.84 | -11.96 | 25.17 | 89.94 | 5.81 | 5.03 | 49.33 | 13.53 | -20.13 | 83.00 | -3.77 | -11.84 | 56.27 | 33.34 | 5.69 |
| 20Q4 (8) | 1.07 | -9.32 | -14.4 | 2.09 | -13.28 | 7.73 | 85.00 | 10.0 | 16.71 | 43.45 | 15.13 | -7.3 | 86.25 | 4.19 | 11.95 | 42.20 | 30.89 | -1.06 |
| 20Q3 (7) | 1.18 | -26.25 | -10.61 | 2.41 | -9.4 | 21.11 | 77.27 | 35.66 | 11.86 | 37.74 | 10.35 | -17.45 | 82.78 | 35.22 | 24.43 | 32.24 | 7.68 | -33.21 |
| 20Q2 (6) | 1.60 | 50.94 | 42.86 | 2.66 | 80.95 | 70.51 | 56.96 | -33.48 | -30.08 | 34.20 | -44.62 | -41.53 | 61.22 | -34.98 | -12.97 | 29.94 | -43.76 | -57.0 |
| 20Q1 (5) | 1.06 | -15.2 | -6.19 | 1.47 | -24.23 | -4.55 | 85.63 | 17.58 | 6.15 | 61.76 | 31.77 | 4.25 | 94.15 | 22.21 | 33.87 | 53.24 | 24.83 | -23.48 |
| 19Q4 (4) | 1.25 | -5.3 | 0.0 | 1.94 | -2.51 | 0.0 | 72.83 | 5.43 | 0.0 | 46.87 | 2.52 | 0.0 | 77.04 | 15.8 | 0.0 | 42.65 | -11.64 | 0.0 |
| 19Q3 (3) | 1.32 | 17.86 | 0.0 | 1.99 | 27.56 | 0.0 | 69.08 | -15.21 | 0.0 | 45.72 | -21.83 | 0.0 | 66.53 | -5.42 | 0.0 | 48.27 | -30.67 | 0.0 |
| 19Q2 (2) | 1.12 | -0.88 | 0.0 | 1.56 | 1.3 | 0.0 | 81.47 | 0.99 | 0.0 | 58.49 | -1.27 | 0.0 | 70.34 | 0.01 | 0.0 | 69.62 | 0.06 | 0.0 |
| 19Q1 (1) | 1.13 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 80.67 | 0.0 | 0.0 | 59.24 | 0.0 | 0.0 | 70.33 | 0.0 | 0.0 | 69.58 | 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) | 4.49 | -5.87 | 7.93 | -3.17 | 81.36 | 6.23 | 46.03 | 3.3 | 81.32 | 22.77 | 46.07 | -16.11 |
| 2022 (9) | 4.77 | 14.94 | 8.19 | 17.17 | 76.59 | -12.84 | 44.56 | -14.62 | 66.24 | -23.63 | 54.92 | 3.0 |
| 2021 (8) | 4.15 | -28.08 | 6.99 | -20.02 | 87.87 | 38.79 | 52.19 | 25.01 | 86.74 | 18.22 | 53.32 | 68.31 |
| 2020 (7) | 5.77 | 23.82 | 8.74 | 43.04 | 63.31 | -19.25 | 41.75 | -30.14 | 73.37 | -15.8 | 31.68 | -37.91 |
| 2019 (6) | 4.66 | -12.41 | 6.11 | 10.29 | 78.40 | 14.25 | 59.76 | -9.22 | 87.14 | 13.83 | 51.02 | -11.87 |
| 2018 (5) | 5.32 | 23.43 | 5.54 | 30.35 | 68.62 | -19.01 | 65.83 | -23.42 | 76.55 | -23.64 | 57.89 | -17.82 |
| 2017 (4) | 4.31 | -29.69 | 4.25 | -5.35 | 84.73 | 42.4 | 85.96 | 5.69 | 100.25 | 30.35 | 70.44 | 10.2 |
| 2016 (3) | 6.13 | 0.66 | 4.49 | 34.43 | 59.50 | -0.78 | 81.33 | -25.64 | 76.91 | 23.29 | 63.92 | -40.24 |
| 2015 (2) | 6.09 | 25.83 | 3.34 | 25.56 | 59.97 | -20.49 | 109.38 | -20.42 | 62.38 | -30.86 | 106.97 | -12.78 |
| 2014 (1) | 4.84 | -23.78 | 2.66 | -43.04 | 75.42 | 31.21 | 137.44 | 76.02 | 90.22 | 13.54 | 122.64 | 118.65 |
