- 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) | 1.22 | 0.0 | 45.24 | 1.13 | 17.71 | 39.51 | 74.87 | 0.31 | -31.07 | 80.75 | -14.5 | -27.85 | 37.86 | -17.48 | -20.14 | 117.76 | -4.42 | -31.98 |
| 23Q3 (19) | 1.22 | 27.08 | 29.79 | 0.96 | 4.35 | -4.0 | 74.64 | -21.4 | -22.64 | 94.44 | -4.7 | 3.46 | 45.88 | 1.15 | 4.75 | 123.21 | -17.14 | -14.43 |
| 23Q2 (18) | 0.96 | -1.03 | -1.03 | 0.92 | 6.98 | 8.24 | 94.96 | 1.62 | 0.73 | 99.10 | -6.22 | -7.48 | 45.36 | 7.87 | -14.82 | 148.70 | -5.33 | 0.39 |
| 23Q1 (17) | 0.97 | 15.48 | -3.0 | 0.86 | 6.17 | -2.27 | 93.45 | -13.97 | 2.84 | 105.67 | -5.58 | 2.13 | 42.05 | -11.31 | -33.01 | 157.07 | -9.28 | 19.39 |
| 22Q4 (16) | 0.84 | -10.64 | -29.41 | 0.81 | -19.0 | -31.36 | 108.62 | 12.57 | 41.45 | 111.92 | 22.61 | 45.6 | 47.41 | 8.24 | -22.25 | 173.13 | 20.25 | 86.8 |
| 22Q3 (15) | 0.94 | -3.09 | -43.03 | 1.00 | 17.65 | -31.03 | 96.49 | 2.35 | 75.25 | 91.28 | -14.78 | 45.28 | 43.80 | -17.75 | -14.72 | 143.98 | -2.8 | 116.41 |
| 22Q2 (14) | 0.97 | -3.0 | -19.17 | 0.85 | -3.41 | -27.35 | 94.27 | 3.74 | 23.89 | 107.11 | 3.52 | 37.99 | 53.25 | -15.17 | -6.89 | 148.12 | 12.59 | 53.46 |
| 22Q1 (13) | 1.00 | -15.97 | 3.09 | 0.88 | -25.42 | -27.27 | 90.87 | 18.34 | -3.59 | 103.47 | 34.6 | 38.14 | 62.77 | 2.94 | 9.97 | 131.56 | 41.95 | 17.39 |
| 21Q4 (12) | 1.19 | -27.88 | 19.0 | 1.18 | -18.62 | -15.71 | 76.79 | 39.47 | -15.39 | 76.87 | 22.35 | 18.44 | 60.98 | 18.73 | 10.13 | 92.68 | 39.31 | -7.59 |
| 21Q3 (11) | 1.65 | 37.5 | 83.33 | 1.45 | 23.93 | -8.81 | 55.06 | -27.64 | -45.84 | 62.83 | -19.05 | 9.63 | 51.36 | -10.19 | -7.28 | 66.53 | -31.07 | -35.77 |
| 21Q2 (10) | 1.20 | 23.71 | 4.35 | 1.17 | -3.31 | -39.69 | 76.09 | -19.27 | -3.56 | 77.62 | 3.63 | 65.11 | 57.19 | 0.19 | 31.14 | 96.52 | -13.88 | 17.28 |
| 21Q1 (9) | 0.97 | -3.0 | 29.33 | 1.21 | -13.57 | -17.69 | 94.25 | 3.85 | -21.93 | 74.90 | 15.41 | 21.1 | 57.08 | 3.09 | 6.75 | 112.07 | 11.75 | -13.2 |
| 20Q4 (8) | 1.00 | 11.11 | 5.26 | 1.40 | -11.95 | -18.13 | 90.76 | -10.72 | -5.31 | 64.90 | 13.24 | 21.86 | 55.37 | -0.04 | 18.79 | 100.29 | -3.18 | -2.16 |
| 20Q3 (7) | 0.90 | -21.74 | 2.27 | 1.59 | -18.04 | 3.25 | 101.66 | 28.85 | -1.58 | 57.31 | 21.91 | -2.73 | 55.39 | 27.01 | 5.61 | 103.58 | 25.86 | -5.62 |
| 20Q2 (6) | 1.15 | 53.33 | 8.49 | 1.94 | 31.97 | 12.14 | 78.90 | -34.65 | -8.43 | 47.01 | -23.99 | -10.64 | 43.61 | -18.44 | -8.25 | 82.30 | -36.26 | -9.8 |
| 20Q1 (5) | 0.75 | -21.05 | -14.77 | 1.47 | -14.04 | 2.08 | 120.73 | 25.96 | 16.46 | 61.85 | 16.13 | -2.44 | 53.47 | 14.72 | -12.7 | 129.11 | 25.96 | 22.01 |
| 19Q4 (4) | 0.95 | 7.95 | 0.0 | 1.71 | 11.04 | 0.0 | 95.85 | -7.2 | 0.0 | 53.26 | -9.61 | 0.0 | 46.61 | -11.13 | 0.0 | 102.50 | -6.61 | 0.0 |
| 19Q3 (3) | 0.88 | -16.98 | 0.0 | 1.54 | -10.98 | 0.0 | 103.29 | 19.88 | 0.0 | 58.92 | 11.99 | 0.0 | 52.45 | 10.35 | 0.0 | 109.75 | 20.29 | 0.0 |
| 19Q2 (2) | 1.06 | 20.45 | 0.0 | 1.73 | 20.14 | 0.0 | 86.16 | -16.89 | 0.0 | 52.61 | -17.02 | 0.0 | 47.53 | -22.4 | 0.0 | 91.24 | -13.78 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 103.67 | 0.0 | 0.0 | 63.40 | 0.0 | 0.0 | 61.25 | 0.0 | 0.0 | 105.82 | 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) | 4.16 | 2.46 | 3.74 | -0.27 | 87.64 | -2.47 | 97.71 | 0.41 | 41.46 | -24.34 | 143.89 | 8.7 |
| 2022 (9) | 4.06 | -13.25 | 3.75 | -24.09 | 89.86 | 15.19 | 97.31 | 31.64 | 54.80 | -3.69 | 132.37 | 39.29 |
| 2021 (8) | 4.68 | 17.0 | 4.94 | -16.84 | 78.01 | -14.49 | 73.92 | 20.27 | 56.90 | 5.45 | 95.03 | -3.75 |
| 2020 (7) | 4.00 | 18.69 | 5.94 | -6.9 | 91.23 | -15.75 | 61.46 | 7.43 | 53.96 | -8.12 | 98.73 | -7.52 |
| 2019 (6) | 3.37 | -3.44 | 6.38 | 5.63 | 108.28 | 3.6 | 57.21 | -5.38 | 58.73 | -8.21 | 106.76 | 5.69 |
| 2018 (5) | 3.49 | 6.73 | 6.04 | -4.73 | 104.52 | -6.49 | 60.46 | 4.97 | 63.98 | -8.09 | 101.01 | 1.26 |
| 2017 (4) | 3.27 | -4.94 | 6.34 | -10.2 | 111.77 | 5.22 | 57.60 | 11.37 | 69.61 | 16.11 | 99.75 | 1.79 |
| 2016 (3) | 3.44 | 6.17 | 7.06 | 44.08 | 106.23 | -5.62 | 51.72 | -30.62 | 59.95 | -14.37 | 98.00 | -16.3 |
| 2015 (2) | 3.24 | -7.69 | 4.90 | -8.07 | 112.55 | 8.16 | 74.55 | 8.8 | 70.01 | 0.78 | 117.09 | 13.56 |
| 2014 (1) | 3.51 | -5.9 | 5.33 | -15.53 | 104.06 | 6.41 | 68.52 | 18.44 | 69.47 | -3.2 | 103.11 | 22.95 |
