- 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) | 0.63 | -3.08 | 65.79 | 1.85 | 6.32 | 65.18 | 144.53 | 3.75 | -39.02 | 49.31 | -5.97 | -39.35 | 61.43 | 18.87 | -11.28 | 132.40 | -5.48 | -46.84 |
| 23Q3 (19) | 0.65 | 18.18 | 20.37 | 1.74 | 27.94 | 27.94 | 139.30 | -15.18 | -17.14 | 52.44 | -21.47 | -21.46 | 51.68 | -3.17 | -23.58 | 140.07 | -21.15 | -16.26 |
| 23Q2 (18) | 0.55 | 3.77 | -22.54 | 1.36 | 3.82 | 1.49 | 164.23 | -3.66 | 28.87 | 66.78 | -4.04 | -1.62 | 53.37 | 5.25 | -14.89 | 177.63 | -6.19 | 33.95 |
| 23Q1 (17) | 0.53 | 39.47 | -5.36 | 1.31 | 16.96 | 24.76 | 170.47 | -28.07 | 4.4 | 69.59 | -14.4 | -20.04 | 50.71 | -26.76 | -27.52 | 189.35 | -23.97 | 4.98 |
| 22Q4 (16) | 0.38 | -29.63 | -30.91 | 1.12 | -17.65 | 1.82 | 237.00 | 40.97 | 43.37 | 81.30 | 21.76 | -1.73 | 69.24 | 2.38 | -1.38 | 249.06 | 48.9 | 40.06 |
| 22Q3 (15) | 0.54 | -23.94 | -21.74 | 1.36 | 1.49 | 10.57 | 168.12 | 31.92 | 26.76 | 66.77 | -1.64 | -9.65 | 67.63 | 7.85 | 1.79 | 167.27 | 26.14 | 19.4 |
| 22Q2 (14) | 0.71 | 26.79 | -1.39 | 1.34 | 27.62 | 12.61 | 127.44 | -21.95 | 0.76 | 67.88 | -22.0 | -11.23 | 62.71 | -10.36 | -6.46 | 132.61 | -26.47 | -2.42 |
| 22Q1 (13) | 0.56 | 1.82 | -9.68 | 1.05 | -4.55 | -10.26 | 163.29 | -1.22 | 11.23 | 87.03 | 5.2 | 12.17 | 69.96 | -0.36 | -3.04 | 180.36 | 1.42 | 18.47 |
| 21Q4 (12) | 0.55 | -20.29 | -21.43 | 1.10 | -10.57 | -26.17 | 165.31 | 24.64 | 26.96 | 82.73 | 11.95 | 35.16 | 70.21 | 5.67 | 41.13 | 177.83 | 26.94 | 25.53 |
| 21Q3 (11) | 0.69 | -4.17 | 13.11 | 1.23 | 3.36 | 12.84 | 132.63 | 4.86 | -10.66 | 73.90 | -3.36 | -11.08 | 66.44 | -0.89 | 22.9 | 140.09 | 3.08 | -21.07 |
| 21Q2 (10) | 0.72 | 16.13 | 7.46 | 1.19 | 1.71 | 17.82 | 126.48 | -13.84 | -6.64 | 76.47 | -1.44 | -15.48 | 67.04 | -7.08 | 23.14 | 135.90 | -10.73 | -20.76 |
| 21Q1 (9) | 0.62 | -11.43 | 31.91 | 1.17 | -21.48 | 31.46 | 146.80 | 12.74 | -24.07 | 77.59 | 26.76 | -24.21 | 72.15 | 45.03 | 5.59 | 152.24 | 7.47 | -33.05 |
| 20Q4 (8) | 0.70 | 14.75 | 22.81 | 1.49 | 36.7 | 41.9 | 130.21 | -12.29 | -17.85 | 61.21 | -26.35 | -29.37 | 49.75 | -7.97 | -26.29 | 141.66 | -20.19 | -20.27 |
| 20Q3 (7) | 0.61 | -8.96 | -14.08 | 1.09 | 7.92 | -21.58 | 148.45 | 9.58 | 16.28 | 83.11 | -8.15 | 26.71 | 54.06 | -0.7 | 41.15 | 177.49 | 3.49 | 14.54 |
| 20Q2 (6) | 0.67 | 42.55 | 4.69 | 1.01 | 13.48 | 34.67 | 135.47 | -29.93 | -5.26 | 90.48 | -11.62 | -25.21 | 54.44 | -20.33 | 9.12 | 171.51 | -24.57 | -19.88 |
| 20Q1 (5) | 0.47 | -17.54 | 6.82 | 0.89 | -15.24 | 30.88 | 193.33 | 21.97 | -7.17 | 102.38 | 18.14 | -22.98 | 68.33 | 1.24 | -8.29 | 227.38 | 27.97 | -14.74 |
| 19Q4 (4) | 0.57 | -19.72 | 0.0 | 1.05 | -24.46 | 0.0 | 158.51 | 24.16 | 0.0 | 86.66 | 32.12 | 0.0 | 67.49 | 76.21 | 0.0 | 177.68 | 14.66 | 0.0 |
| 19Q3 (3) | 0.71 | 10.94 | 0.0 | 1.39 | 85.33 | 0.0 | 127.67 | -10.71 | 0.0 | 65.59 | -45.78 | 0.0 | 38.30 | -23.23 | 0.0 | 154.96 | -27.61 | 0.0 |
| 19Q2 (2) | 0.64 | 45.45 | 0.0 | 0.75 | 10.29 | 0.0 | 142.99 | -31.34 | 0.0 | 120.98 | -8.99 | 0.0 | 49.89 | -33.04 | 0.0 | 214.07 | -19.73 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 208.26 | 0.0 | 0.0 | 132.93 | 0.0 | 0.0 | 74.51 | 0.0 | 0.0 | 266.68 | 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) | 2.14 | -14.74 | 5.81 | 9.21 | 170.69 | 17.58 | 62.86 | -8.34 | 59.48 | 17.67 | 174.07 | 6.67 |
| 2022 (9) | 2.51 | -4.2 | 5.32 | 16.67 | 145.17 | 4.2 | 68.58 | -14.25 | 50.55 | -26.56 | 163.19 | 8.45 |
| 2021 (8) | 2.62 | 19.63 | 4.56 | 3.4 | 139.32 | -16.27 | 79.98 | -3.48 | 68.83 | -2.58 | 150.48 | -15.74 |
| 2020 (7) | 2.19 | 17.11 | 4.41 | 24.58 | 166.40 | -14.76 | 82.86 | -19.65 | 70.65 | -6.74 | 178.60 | -19.76 |
| 2019 (6) | 1.87 | -27.8 | 3.54 | -29.34 | 195.21 | 38.45 | 103.13 | 41.53 | 75.76 | 21.61 | 222.58 | 46.84 |
| 2018 (5) | 2.59 | -10.69 | 5.01 | -17.87 | 141.00 | 11.97 | 72.87 | 21.71 | 62.30 | -3.9 | 151.58 | 25.29 |
| 2017 (4) | 2.90 | 31.22 | 6.10 | -2.4 | 125.93 | -23.88 | 59.87 | 2.55 | 64.83 | -10.31 | 120.98 | -20.17 |
| 2016 (3) | 2.21 | 24.86 | 6.25 | -18.19 | 165.44 | -19.56 | 58.38 | 22.21 | 72.28 | 9.37 | 151.54 | -19.11 |
| 2015 (2) | 1.77 | -27.16 | 7.64 | -22.91 | 205.66 | 37.04 | 47.77 | 29.7 | 66.09 | 38.32 | 187.34 | 34.65 |
| 2014 (1) | 2.43 | 8.0 | 9.91 | 45.95 | 150.07 | -7.54 | 36.83 | -31.49 | 47.78 | -31.66 | 139.13 | -4.8 |
