- 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) | 3.70 | 27.15 | 20.52 | 0.50 | 72.41 | 47.06 | 24.58 | -21.29 | -17.02 | 180.80 | -43.03 | -31.79 | 42.07 | -36.59 | -18.44 | 163.31 | -42.14 | -32.83 |
| 23Q3 (19) | 2.91 | 4.68 | 0.34 | 0.29 | -17.14 | -3.33 | 31.23 | -4.52 | -0.32 | 317.37 | 21.1 | 4.24 | 66.35 | 33.88 | 12.1 | 282.26 | 15.11 | 2.04 |
| 23Q2 (18) | 2.78 | 9.02 | 6.92 | 0.35 | -16.67 | -2.78 | 32.71 | -8.43 | -6.7 | 262.07 | 19.67 | 4.07 | 49.56 | 21.0 | -5.33 | 245.21 | 14.71 | 4.56 |
| 23Q1 (17) | 2.55 | -16.94 | 29.44 | 0.42 | 23.53 | 16.67 | 35.72 | 20.59 | -22.68 | 219.00 | -17.38 | -12.3 | 40.96 | -20.59 | -46.41 | 213.76 | -12.08 | -2.61 |
| 22Q4 (16) | 3.07 | 5.86 | 23.79 | 0.34 | 13.33 | -39.29 | 29.62 | -5.46 | -19.31 | 265.07 | -12.94 | 61.81 | 51.58 | -12.86 | -2.95 | 243.12 | -12.11 | 64.96 |
| 22Q3 (15) | 2.90 | 11.54 | 51.04 | 0.30 | -16.67 | -40.0 | 31.33 | -10.64 | -33.81 | 304.46 | 20.91 | 66.44 | 59.19 | 13.07 | 21.59 | 276.61 | 17.95 | 52.35 |
| 22Q2 (14) | 2.60 | 31.98 | 7.88 | 0.36 | 0.0 | -43.75 | 35.06 | -24.11 | -7.22 | 251.81 | 0.84 | 77.44 | 52.35 | -31.51 | 43.5 | 234.52 | 6.85 | 63.75 |
| 22Q1 (13) | 1.97 | -20.56 | 28.76 | 0.36 | -35.71 | -34.55 | 46.20 | 25.85 | -22.33 | 249.71 | 52.43 | 51.86 | 76.43 | 43.8 | 107.86 | 219.49 | 48.93 | 17.29 |
| 21Q4 (12) | 2.48 | 29.17 | 0.81 | 0.56 | 12.0 | -24.32 | 36.71 | -22.44 | -0.76 | 163.82 | -10.44 | 33.46 | 53.15 | 9.18 | 47.39 | 147.38 | -18.83 | 19.16 |
| 21Q3 (11) | 1.92 | -20.33 | -1.03 | 0.50 | -21.88 | 21.95 | 47.33 | 25.24 | 1.11 | 182.92 | 28.9 | -18.32 | 48.68 | 33.44 | -21.47 | 181.56 | 26.77 | -13.03 |
| 21Q2 (10) | 2.41 | 57.52 | 11.06 | 0.64 | 16.36 | 30.61 | 37.79 | -36.47 | -9.92 | 141.91 | -13.7 | -23.19 | 36.48 | -0.79 | 7.48 | 143.22 | -23.47 | -25.7 |
| 21Q1 (9) | 1.53 | -37.8 | 45.71 | 0.55 | -25.68 | 44.74 | 59.48 | 60.8 | -31.17 | 164.43 | 33.96 | -31.55 | 36.77 | 1.97 | -27.26 | 187.14 | 51.31 | -32.22 |
| 20Q4 (8) | 2.46 | 26.8 | 57.69 | 0.74 | 80.49 | 7.25 | 36.99 | -20.98 | -36.43 | 122.75 | -45.19 | -6.8 | 36.06 | -41.83 | -21.21 | 123.68 | -40.75 | -14.18 |
| 20Q3 (7) | 1.94 | -10.6 | 15.48 | 0.41 | -16.33 | -33.87 | 46.81 | 11.59 | -13.55 | 223.94 | 21.21 | 53.24 | 61.99 | 82.65 | -7.55 | 208.76 | 8.3 | 56.68 |
| 20Q2 (6) | 2.17 | 106.67 | -1.81 | 0.49 | 28.95 | -37.18 | 41.95 | -51.45 | 2.02 | 184.75 | -23.09 | 57.48 | 33.94 | -32.86 | -39.21 | 192.76 | -30.18 | 87.84 |
| 20Q1 (5) | 1.05 | -32.69 | -50.47 | 0.38 | -44.93 | -40.62 | 86.41 | 48.5 | 101.09 | 240.23 | 82.39 | 68.36 | 50.55 | 10.44 | -25.45 | 276.10 | 91.58 | 134.26 |
| 19Q4 (4) | 1.56 | -7.14 | 0.0 | 0.69 | 11.29 | 0.0 | 58.19 | 7.46 | 0.0 | 131.71 | -9.87 | 0.0 | 45.77 | -31.74 | 0.0 | 144.12 | 8.17 | 0.0 |
| 19Q3 (3) | 1.68 | -23.98 | 0.0 | 0.62 | -20.51 | 0.0 | 54.15 | 31.69 | 0.0 | 146.14 | 24.57 | 0.0 | 67.05 | 20.1 | 0.0 | 133.24 | 29.84 | 0.0 |
| 19Q2 (2) | 2.21 | 4.25 | 0.0 | 0.78 | 21.88 | 0.0 | 41.12 | -4.31 | 0.0 | 117.32 | -17.78 | 0.0 | 55.83 | -17.67 | 0.0 | 102.62 | -12.93 | 0.0 |
| 19Q1 (1) | 2.12 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 42.97 | 0.0 | 0.0 | 142.69 | 0.0 | 0.0 | 67.81 | 0.0 | 0.0 | 117.86 | 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) | 9.34 | 14.74 | 1.53 | 2.68 | 39.10 | -12.84 | 238.71 | -2.74 | 53.22 | -26.44 | 224.59 | 3.05 |
| 2022 (9) | 8.14 | 17.46 | 1.49 | -34.07 | 44.86 | -14.8 | 245.44 | 51.87 | 72.35 | 40.57 | 217.94 | 33.88 |
| 2021 (8) | 6.93 | 48.08 | 2.26 | 5.61 | 52.65 | -32.42 | 161.61 | -5.19 | 51.47 | 29.81 | 162.79 | -22.0 |
| 2020 (7) | 4.68 | -45.01 | 2.14 | -29.84 | 77.91 | 81.57 | 170.45 | 42.34 | 39.65 | -9.89 | 208.70 | 75.87 |
| 2019 (6) | 8.51 | -12.81 | 3.05 | 4.81 | 42.91 | 14.73 | 119.75 | -4.58 | 44.00 | -26.22 | 118.67 | 14.92 |
| 2018 (5) | 9.76 | 26.92 | 2.91 | -18.03 | 37.40 | -21.16 | 125.50 | 21.93 | 59.64 | 7.13 | 103.26 | 9.04 |
| 2017 (4) | 7.69 | -1.03 | 3.55 | -12.99 | 47.44 | 0.98 | 102.93 | 14.93 | 55.67 | 33.12 | 94.70 | -0.03 |
| 2016 (3) | 7.77 | -35.79 | 4.08 | -0.49 | 46.98 | 55.77 | 89.56 | 0.48 | 41.82 | 34.38 | 94.73 | 7.44 |
| 2015 (2) | 12.10 | 58.38 | 4.10 | 51.29 | 30.16 | -36.82 | 89.13 | -33.89 | 31.12 | -16.64 | 88.17 | -39.29 |
| 2014 (1) | 7.64 | 35.7 | 2.71 | 11.98 | 47.74 | -26.3 | 134.82 | -10.45 | 37.33 | -14.6 | 145.24 | -15.38 |
