- 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) | 0.87 | -10.31 | -3.33 | 0.96 | -4.95 | -4.0 | 105.05 | 11.48 | 4.43 | 95.25 | 5.69 | 4.4 | 94.23 | 4.53 | -13.44 | 106.07 | 12.59 | 27.84 |
| 23Q3 (19) | 0.97 | -13.39 | 0.0 | 1.01 | -10.62 | -21.09 | 94.23 | 16.33 | 0.42 | 90.12 | 11.7 | 26.72 | 90.15 | 16.64 | -1.67 | 94.21 | 11.64 | 28.58 |
| 23Q2 (18) | 1.12 | 27.27 | 5.66 | 1.13 | 32.94 | -16.3 | 81.00 | -21.53 | -6.05 | 80.68 | -24.51 | 19.53 | 77.29 | -29.99 | -1.11 | 84.39 | -15.36 | 11.69 |
| 23Q1 (17) | 0.88 | -2.22 | -3.3 | 0.85 | -15.0 | -17.48 | 103.22 | 2.61 | 3.7 | 106.88 | 17.14 | 20.44 | 110.40 | 1.41 | 18.77 | 99.71 | 20.18 | 4.58 |
| 22Q4 (16) | 0.90 | -7.22 | 0.0 | 1.00 | -21.88 | -3.85 | 100.59 | 7.19 | -0.67 | 91.24 | 28.29 | 4.2 | 108.86 | 18.74 | 8.23 | 82.97 | 13.24 | -5.98 |
| 22Q3 (15) | 0.97 | -8.49 | 12.79 | 1.28 | -5.19 | 18.52 | 93.84 | 8.84 | -11.56 | 71.12 | 5.36 | -15.98 | 91.68 | 17.3 | -12.32 | 73.27 | -3.03 | -15.0 |
| 22Q2 (14) | 1.06 | 16.48 | 4.95 | 1.35 | 31.07 | 8.0 | 86.22 | -13.38 | -4.54 | 67.50 | -23.94 | -7.01 | 78.16 | -15.91 | -23.89 | 75.56 | -20.75 | 25.49 |
| 22Q1 (13) | 0.91 | 1.11 | -8.08 | 1.03 | -0.96 | -19.53 | 99.54 | -1.71 | 8.24 | 88.74 | 1.35 | 25.09 | 92.95 | -7.59 | -16.74 | 95.34 | 8.03 | 85.96 |
| 21Q4 (12) | 0.90 | 4.65 | -5.26 | 1.04 | -3.7 | -30.2 | 101.27 | -4.56 | 6.26 | 87.56 | 3.44 | 43.12 | 100.58 | -3.81 | 15.11 | 88.25 | 2.38 | 27.69 |
| 21Q3 (11) | 0.86 | -14.85 | -20.37 | 1.08 | -13.6 | -25.52 | 106.11 | 17.48 | 25.43 | 84.65 | 16.61 | 34.9 | 104.56 | 1.81 | 41.85 | 86.20 | 43.17 | 17.06 |
| 21Q2 (10) | 1.01 | 2.02 | 36.49 | 1.25 | -2.34 | 26.26 | 90.32 | -1.78 | -27.0 | 72.59 | 2.33 | -21.35 | 102.70 | -8.01 | -15.87 | 60.21 | 17.44 | -35.91 |
| 21Q1 (9) | 0.99 | 4.21 | 20.73 | 1.28 | -14.09 | -3.03 | 91.96 | -3.5 | -16.78 | 70.94 | 15.95 | 3.01 | 111.64 | 27.76 | 2.83 | 51.27 | -25.81 | -27.58 |
| 20Q4 (8) | 0.95 | -12.04 | 7.95 | 1.49 | 2.76 | -2.61 | 95.30 | 12.65 | -7.6 | 61.18 | -2.5 | 2.77 | 87.38 | 18.55 | -12.95 | 69.11 | -6.15 | 10.95 |
| 20Q3 (7) | 1.08 | 45.95 | 14.89 | 1.45 | 46.46 | -15.2 | 84.60 | -31.62 | -12.32 | 62.75 | -32.01 | 18.2 | 73.71 | -39.62 | -17.29 | 73.64 | -21.61 | 21.8 |
| 20Q2 (6) | 0.74 | -9.76 | -25.25 | 0.99 | -25.0 | -40.0 | 123.72 | 11.96 | 35.26 | 92.29 | 34.01 | 67.31 | 122.07 | 12.43 | 39.11 | 93.94 | 32.68 | 59.54 |
| 20Q1 (5) | 0.82 | -6.82 | -5.75 | 1.32 | -13.73 | -5.71 | 110.50 | 7.14 | 5.58 | 68.87 | 15.69 | 5.79 | 108.57 | 8.16 | 1.18 | 70.80 | 13.66 | 13.37 |
| 19Q4 (4) | 0.88 | -6.38 | 0.0 | 1.53 | -10.53 | 0.0 | 103.14 | 6.89 | 0.0 | 59.53 | 12.13 | 0.0 | 100.38 | 12.63 | 0.0 | 62.29 | 3.03 | 0.0 |
| 19Q3 (3) | 0.94 | -5.05 | 0.0 | 1.71 | 3.64 | 0.0 | 96.49 | 5.49 | 0.0 | 53.09 | -3.75 | 0.0 | 89.12 | 1.56 | 0.0 | 60.46 | 2.68 | 0.0 |
| 19Q2 (2) | 0.99 | 13.79 | 0.0 | 1.65 | 17.86 | 0.0 | 91.47 | -12.6 | 0.0 | 55.16 | -15.27 | 0.0 | 87.75 | -18.22 | 0.0 | 58.88 | -5.72 | 0.0 |
| 19Q1 (1) | 0.87 | 0.0 | 0.0 | 1.40 | 0.0 | 0.0 | 104.66 | 0.0 | 0.0 | 65.10 | 0.0 | 0.0 | 107.30 | 0.0 | 0.0 | 62.45 | 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) | 3.82 | -5.45 | 3.91 | -9.28 | 95.63 | 5.84 | 93.24 | 9.99 | 97.35 | 3.98 | 91.52 | 12.28 |
| 2022 (9) | 4.04 | 14.45 | 4.31 | -7.31 | 90.35 | -12.53 | 84.77 | 8.04 | 93.62 | -8.99 | 81.51 | 3.33 |
| 2021 (8) | 3.53 | 23.86 | 4.65 | 1.75 | 103.29 | -19.44 | 78.46 | -1.68 | 102.87 | -19.33 | 78.88 | -1.99 |
| 2020 (7) | 2.85 | -15.43 | 4.57 | -15.84 | 128.21 | 18.35 | 79.80 | 18.66 | 127.52 | 14.25 | 80.48 | 25.81 |
| 2019 (6) | 3.37 | -5.34 | 5.43 | -3.72 | 108.33 | 5.52 | 67.25 | 3.99 | 111.61 | -1.46 | 63.97 | 18.31 |
| 2018 (5) | 3.56 | -0.84 | 5.64 | -7.54 | 102.66 | 0.94 | 64.67 | 8.14 | 113.26 | -4.02 | 54.07 | 24.3 |
| 2017 (4) | 3.59 | -10.92 | 6.10 | 8.54 | 101.70 | 12.4 | 59.80 | -7.86 | 118.00 | -0.09 | 43.50 | 16.72 |
| 2016 (3) | 4.03 | -12.39 | 5.62 | 5.44 | 90.48 | 13.93 | 64.90 | -5.21 | 118.11 | 4.35 | 37.27 | 7.44 |
| 2015 (2) | 4.60 | 31.43 | 5.33 | 3.09 | 79.42 | -23.91 | 68.47 | -2.99 | 113.19 | -7.95 | 34.69 | -33.26 |
| 2014 (1) | 3.50 | -13.15 | 5.17 | -10.09 | 104.38 | 15.29 | 70.58 | 11.17 | 122.97 | 26.81 | 51.98 | -8.9 |
