- 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) | 1.02 | -8.93 | 67.21 | 2.26 | 3.2 | 33.73 | 89.45 | 10.51 | -39.71 | 40.20 | -3.04 | -25.36 | 86.92 | -0.18 | -2.56 | 42.73 | 20.98 | -62.19 |
| 23Q3 (19) | 1.12 | -15.79 | 86.67 | 2.19 | -1.79 | 22.35 | 80.94 | 18.13 | -46.72 | 41.46 | 1.67 | -18.5 | 87.08 | 21.01 | -20.68 | 35.32 | -5.41 | -62.02 |
| 23Q2 (18) | 1.33 | 44.57 | 41.49 | 2.23 | 32.74 | -13.57 | 68.52 | -30.6 | -28.89 | 40.78 | -24.59 | 15.59 | 71.96 | -13.9 | -18.62 | 37.34 | -46.06 | -13.6 |
| 23Q1 (17) | 0.92 | 50.82 | -6.12 | 1.68 | -0.59 | -39.78 | 98.73 | -33.45 | 6.47 | 54.08 | 0.41 | 65.79 | 83.58 | -6.3 | -4.75 | 69.22 | -38.75 | 84.05 |
| 22Q4 (16) | 0.61 | 1.67 | -46.49 | 1.69 | -5.59 | -37.17 | 148.36 | -2.34 | 85.73 | 53.86 | 5.88 | 59.49 | 89.20 | -18.75 | -3.23 | 113.02 | 21.53 | 426.16 |
| 22Q3 (15) | 0.60 | -36.17 | -51.22 | 1.79 | -30.62 | -31.15 | 151.91 | 57.65 | 105.59 | 50.87 | 44.19 | 45.43 | 109.79 | 24.17 | 19.23 | 93.00 | 115.18 | 453.9 |
| 22Q2 (14) | 0.94 | -4.08 | -28.79 | 2.58 | -7.53 | -6.52 | 96.36 | 3.91 | 40.16 | 35.28 | 8.15 | 6.94 | 88.42 | 0.76 | 0.31 | 43.22 | 14.92 | 218.03 |
| 22Q1 (13) | 0.98 | -14.04 | -11.71 | 2.79 | 3.72 | 3.72 | 92.73 | 16.09 | 13.54 | 32.62 | -3.41 | -3.46 | 87.75 | -4.81 | -14.07 | 37.61 | 75.09 | 181.93 |
| 21Q4 (12) | 1.14 | -7.32 | -19.72 | 2.69 | 3.46 | -23.14 | 79.88 | 8.11 | 24.83 | 33.77 | -3.46 | 29.93 | 92.18 | 0.11 | 2.1 | 21.48 | 27.93 | 7260.0 |
| 21Q3 (11) | 1.23 | -6.82 | -20.65 | 2.60 | -5.8 | -26.35 | 73.89 | 7.48 | 26.16 | 34.98 | 6.03 | 35.58 | 92.08 | 4.46 | 25.42 | 16.79 | 23.55 | 53.33 |
| 21Q2 (10) | 1.32 | 18.92 | 41.94 | 2.76 | 2.6 | 20.52 | 68.75 | -15.82 | -29.73 | 32.99 | -2.37 | -17.15 | 88.15 | -13.68 | -12.06 | 13.59 | 1.87 | -63.67 |
| 21Q1 (9) | 1.11 | -21.83 | 5.71 | 2.69 | -23.14 | -10.03 | 81.67 | 27.63 | -5.79 | 33.79 | 30.01 | 11.15 | 102.12 | 13.11 | 11.95 | 13.34 | 4546.67 | -48.43 |
| 20Q4 (8) | 1.42 | -8.39 | 31.48 | 3.50 | -0.85 | 3.86 | 63.99 | 9.25 | -24.36 | 25.99 | 0.74 | -3.71 | 90.28 | 22.96 | 7.77 | -0.30 | -102.74 | -101.08 |
| 20Q3 (7) | 1.55 | 66.67 | 46.23 | 3.53 | 54.15 | 23.86 | 58.57 | -40.13 | -31.66 | 25.80 | -35.21 | -19.07 | 73.42 | -26.76 | -21.05 | 10.95 | -70.73 | -55.45 |
| 20Q2 (6) | 0.93 | -11.43 | -12.26 | 2.29 | -23.41 | -17.63 | 97.83 | 12.85 | 13.95 | 39.82 | 30.99 | 21.48 | 100.24 | 9.89 | 3.23 | 37.41 | 44.61 | 73.84 |
| 20Q1 (5) | 1.05 | -2.78 | -3.67 | 2.99 | -11.28 | 3.46 | 86.69 | 2.47 | 3.82 | 30.40 | 12.63 | -3.61 | 91.22 | 8.89 | -1.51 | 25.87 | -7.04 | 15.39 |
| 19Q4 (4) | 1.08 | 1.89 | 0.0 | 3.37 | 18.25 | 0.0 | 84.60 | -1.28 | 0.0 | 26.99 | -15.34 | 0.0 | 83.77 | -9.92 | 0.0 | 27.83 | 13.22 | 0.0 |
| 19Q3 (3) | 1.06 | 0.0 | 0.0 | 2.85 | 2.52 | 0.0 | 85.70 | -0.17 | 0.0 | 31.88 | -2.75 | 0.0 | 93.00 | -4.22 | 0.0 | 24.58 | 14.22 | 0.0 |
| 19Q2 (2) | 1.06 | -2.75 | 0.0 | 2.78 | -3.81 | 0.0 | 85.85 | 2.81 | 0.0 | 32.78 | 3.93 | 0.0 | 97.10 | 4.84 | 0.0 | 21.52 | -4.01 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | 2.89 | 0.0 | 0.0 | 83.50 | 0.0 | 0.0 | 31.54 | 0.0 | 0.0 | 92.62 | 0.0 | 0.0 | 22.42 | 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) | 4.12 | 4.3 | 8.84 | -5.15 | 88.68 | -4.09 | 41.28 | 5.36 | 78.05 | -13.09 | 51.91 | 24.1 |
| 2022 (9) | 3.95 | -16.31 | 9.32 | -27.19 | 92.46 | 19.61 | 39.18 | 37.43 | 89.81 | -2.59 | 41.83 | 207.35 |
| 2021 (8) | 4.72 | 1.94 | 12.80 | -6.5 | 77.30 | -2.04 | 28.51 | 6.98 | 92.20 | 0.09 | 13.61 | 1.19 |
| 2020 (7) | 4.63 | 10.77 | 13.69 | 15.33 | 78.91 | -9.67 | 26.65 | -13.36 | 92.12 | -3.37 | 13.45 | -41.01 |
| 2019 (6) | 4.18 | 1.95 | 11.87 | 13.81 | 87.36 | -1.83 | 30.76 | -12.09 | 95.33 | -5.48 | 22.80 | -1.38 |
| 2018 (5) | 4.10 | 12.64 | 10.43 | 10.14 | 88.99 | -11.17 | 34.99 | -9.26 | 100.86 | -8.48 | 23.12 | -18.99 |
| 2017 (4) | 3.64 | -8.31 | 9.47 | 4.3 | 100.18 | 8.84 | 38.56 | -4.1 | 110.20 | 12.81 | 28.54 | -17.42 |
| 2016 (3) | 3.97 | -2.7 | 9.08 | -2.78 | 92.04 | 2.95 | 40.21 | 2.87 | 97.69 | 26.53 | 34.56 | -32.62 |
| 2015 (2) | 4.08 | -8.11 | 9.34 | 2.3 | 89.40 | 8.77 | 39.09 | -2.18 | 77.21 | 29.94 | 51.29 | -18.25 |
| 2014 (1) | 4.44 | -19.13 | 9.13 | 19.19 | 82.19 | 23.72 | 39.96 | -16.17 | 59.42 | -7.42 | 62.74 | 25.68 |
