- 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) | 0.93 | -7.92 | 5.68 | 3.30 | 1.54 | 150.0 | 97.44 | 8.33 | -6.31 | 27.54 | -1.78 | -60.14 | 33.99 | -6.54 | -40.85 | 91.00 | 11.51 | -21.3 |
| 23Q3 (19) | 1.01 | -10.62 | 10.99 | 3.25 | 26.95 | 78.57 | 89.95 | 12.1 | -10.44 | 28.04 | -21.04 | -43.93 | 36.37 | -11.62 | -27.25 | 81.61 | 9.4 | -18.76 |
| 23Q2 (18) | 1.13 | 6.6 | 10.78 | 2.56 | 47.98 | -2.66 | 80.24 | -6.1 | -10.25 | 35.51 | -32.68 | 2.57 | 41.15 | -9.58 | -2.07 | 74.60 | -19.52 | -9.02 |
| 23Q1 (17) | 1.06 | 20.45 | -9.4 | 1.73 | 31.06 | -44.9 | 85.45 | -17.84 | 9.73 | 52.75 | -23.66 | 82.27 | 45.51 | -20.8 | 28.7 | 92.69 | -19.84 | 29.73 |
| 22Q4 (16) | 0.88 | -3.3 | -37.59 | 1.32 | -27.47 | -57.56 | 104.00 | 3.54 | 60.99 | 69.10 | 38.17 | 136.0 | 57.46 | 14.94 | 104.19 | 115.63 | 15.1 | 75.89 |
| 22Q3 (15) | 0.91 | -10.78 | -40.13 | 1.82 | -30.8 | -39.74 | 100.44 | 12.35 | 67.4 | 50.01 | 44.45 | 65.93 | 49.99 | 18.97 | 78.54 | 100.46 | 22.51 | 61.67 |
| 22Q2 (14) | 1.02 | -12.82 | -12.07 | 2.63 | -16.24 | -13.2 | 89.40 | 14.81 | 13.99 | 34.62 | 19.63 | 15.36 | 42.02 | 18.83 | 1.52 | 82.00 | 14.77 | 22.28 |
| 22Q1 (13) | 1.17 | -17.02 | -10.0 | 3.14 | 0.96 | -18.65 | 77.87 | 20.54 | 10.85 | 28.94 | -1.16 | 22.89 | 35.36 | 25.66 | -14.9 | 71.45 | 8.69 | 36.75 |
| 21Q4 (12) | 1.41 | -7.24 | 33.02 | 3.11 | 2.98 | -11.65 | 64.60 | 7.67 | -24.5 | 29.28 | -2.85 | 13.14 | 28.14 | 0.5 | -34.5 | 65.74 | 5.79 | -4.02 |
| 21Q3 (11) | 1.52 | 31.03 | 50.5 | 3.02 | -0.33 | -22.96 | 60.00 | -23.5 | -33.61 | 30.14 | 0.43 | 29.69 | 28.00 | -32.35 | -39.09 | 62.14 | -7.34 | -8.13 |
| 21Q2 (10) | 1.16 | -10.77 | -3.33 | 3.03 | -21.5 | -33.11 | 78.43 | 11.64 | 3.12 | 30.01 | 27.43 | 49.3 | 41.39 | -0.39 | -1.1 | 67.06 | 28.34 | 23.48 |
| 21Q1 (9) | 1.30 | 22.64 | 7.44 | 3.86 | 9.66 | -5.16 | 70.25 | -17.89 | -6.21 | 23.55 | -9.0 | 5.27 | 41.55 | -3.28 | -2.28 | 52.25 | -23.71 | -4.57 |
| 20Q4 (8) | 1.06 | 4.95 | -6.19 | 3.52 | -10.2 | -8.09 | 85.56 | -5.32 | 6.01 | 25.88 | 11.36 | 9.01 | 42.96 | -6.55 | -3.76 | 68.49 | 1.26 | 14.51 |
| 20Q3 (7) | 1.01 | -15.83 | -15.83 | 3.92 | -13.47 | -10.5 | 90.37 | 18.81 | 19.39 | 23.24 | 15.62 | 11.78 | 45.97 | 9.84 | 9.24 | 67.64 | 24.54 | 24.34 |
| 20Q2 (6) | 1.20 | -0.83 | -2.44 | 4.53 | 11.3 | 14.11 | 76.06 | 1.55 | 2.92 | 20.10 | -10.15 | -12.34 | 41.85 | -1.58 | -0.62 | 54.31 | -0.8 | -0.75 |
| 20Q1 (5) | 1.21 | 7.08 | 4.31 | 4.07 | 6.27 | 40.83 | 74.90 | -7.2 | -4.71 | 22.37 | -5.77 | -29.03 | 42.52 | -4.75 | -8.5 | 54.75 | -8.46 | -13.97 |
| 19Q4 (4) | 1.13 | -5.83 | 0.0 | 3.83 | -12.56 | 0.0 | 80.71 | 6.63 | 0.0 | 23.74 | 14.19 | 0.0 | 44.64 | 6.08 | 0.0 | 59.81 | 9.94 | 0.0 |
| 19Q3 (3) | 1.20 | -2.44 | 0.0 | 4.38 | 10.33 | 0.0 | 75.69 | 2.42 | 0.0 | 20.79 | -9.33 | 0.0 | 42.08 | -0.07 | 0.0 | 54.40 | -0.58 | 0.0 |
| 19Q2 (2) | 1.23 | 6.03 | 0.0 | 3.97 | 37.37 | 0.0 | 73.90 | -5.98 | 0.0 | 22.93 | -27.25 | 0.0 | 42.11 | -9.38 | 0.0 | 54.72 | -14.02 | 0.0 |
| 19Q1 (1) | 1.16 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 78.60 | 0.0 | 0.0 | 31.52 | 0.0 | 0.0 | 46.47 | 0.0 | 0.0 | 63.64 | 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) | 4.60 | 5.99 | 8.02 | 0.0 | 79.28 | -5.78 | 45.54 | 0.02 | 37.64 | -5.0 | 87.18 | -3.19 |
| 2022 (9) | 4.34 | -18.73 | 8.02 | -44.23 | 84.14 | 23.03 | 45.53 | 79.39 | 39.62 | 24.28 | 90.05 | 45.5 |
| 2021 (8) | 5.34 | -2.73 | 14.38 | -11.83 | 68.39 | 2.84 | 25.38 | 13.46 | 31.88 | -17.32 | 61.89 | 22.99 |
| 2020 (7) | 5.49 | 12.73 | 16.31 | 31.74 | 66.50 | -11.24 | 22.37 | -24.14 | 38.56 | -18.03 | 50.32 | -12.29 |
| 2019 (6) | 4.87 | -2.4 | 12.38 | 4.92 | 74.92 | 2.39 | 29.49 | -4.62 | 47.04 | 8.96 | 57.37 | -5.83 |
| 2018 (5) | 4.99 | -3.48 | 11.80 | -1.17 | 73.17 | 3.71 | 30.92 | 1.18 | 43.17 | 1.01 | 60.92 | 4.37 |
| 2017 (4) | 5.17 | 11.66 | 11.94 | -0.83 | 70.55 | -10.42 | 30.56 | 0.82 | 42.74 | -21.38 | 58.37 | 6.67 |
| 2016 (3) | 4.63 | -5.7 | 12.04 | -1.87 | 78.76 | 5.92 | 30.31 | 1.85 | 54.36 | -3.39 | 54.72 | 14.36 |
| 2015 (2) | 4.91 | -6.83 | 12.27 | -5.83 | 74.36 | 7.43 | 29.76 | 6.25 | 56.27 | 3.23 | 47.85 | 12.01 |
| 2014 (1) | 5.27 | 0.76 | 13.03 | -2.25 | 69.22 | -0.73 | 28.01 | 2.3 | 54.51 | 12.23 | 42.72 | -11.99 |
