- 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) | 1.37 | 4.58 | 34.31 | 1.31 | 0.0 | 27.18 | 66.47 | -4.5 | -25.83 | 69.27 | -0.24 | -21.84 | 41.85 | 5.58 | -1.88 | 93.90 | -5.52 | -30.75 |
| 23Q3 (19) | 1.31 | -10.27 | 0.0 | 1.31 | 3.97 | 7.38 | 69.60 | 11.48 | -0.13 | 69.44 | -3.9 | -7.13 | 39.64 | 14.07 | -2.58 | 99.39 | -0.55 | -4.22 |
| 23Q2 (18) | 1.46 | 18.7 | 8.96 | 1.26 | 26.0 | 17.76 | 62.43 | -15.78 | -8.12 | 72.26 | -20.58 | -15.24 | 34.75 | -13.77 | -26.55 | 99.94 | -19.93 | -5.62 |
| 23Q1 (17) | 1.23 | 20.59 | -8.89 | 1.00 | -2.91 | -9.91 | 74.13 | -17.28 | 9.95 | 90.98 | 2.65 | 10.86 | 40.30 | -5.51 | -11.19 | 124.81 | -7.96 | 19.88 |
| 22Q4 (16) | 1.02 | -22.14 | -34.62 | 1.03 | -15.57 | -16.26 | 89.62 | 28.6 | 53.25 | 88.63 | 18.54 | 19.69 | 42.65 | 4.82 | -12.75 | 135.60 | 30.67 | 62.1 |
| 22Q3 (15) | 1.31 | -2.24 | -12.67 | 1.22 | 14.02 | 6.09 | 69.69 | 2.56 | 14.66 | 74.77 | -12.29 | -5.74 | 40.69 | -13.99 | -36.84 | 103.77 | -2.0 | 37.1 |
| 22Q2 (14) | 1.34 | -0.74 | -12.99 | 1.07 | -3.6 | -21.9 | 67.95 | 0.79 | 14.76 | 85.25 | 3.87 | 28.66 | 47.31 | 4.25 | -20.08 | 105.89 | 1.71 | 59.79 |
| 22Q1 (13) | 1.35 | -13.46 | -16.67 | 1.11 | -9.76 | -32.73 | 67.42 | 15.29 | 20.14 | 82.07 | 10.83 | 48.49 | 45.38 | -7.16 | -8.4 | 104.11 | 24.46 | 68.33 |
| 21Q4 (12) | 1.56 | 4.0 | 2.63 | 1.23 | 6.96 | -25.45 | 58.48 | -3.78 | -2.63 | 74.05 | -6.64 | 34.08 | 48.88 | -24.12 | -6.38 | 83.65 | 10.52 | 32.61 |
| 21Q3 (11) | 1.50 | -2.6 | 20.97 | 1.15 | -16.06 | -28.13 | 60.78 | 2.65 | -17.44 | 79.32 | 19.71 | 39.06 | 64.42 | 8.82 | 11.45 | 75.69 | 14.21 | 3.88 |
| 21Q2 (10) | 1.54 | -4.94 | 12.41 | 1.37 | -16.97 | 0.74 | 59.21 | 5.51 | -10.99 | 66.26 | 19.88 | -0.73 | 59.20 | 19.5 | 0.58 | 66.27 | 7.15 | -10.94 |
| 21Q1 (9) | 1.62 | 6.58 | 82.02 | 1.65 | 0.0 | 75.53 | 56.12 | -6.56 | -45.39 | 55.27 | 0.07 | -42.61 | 49.54 | -5.11 | -41.46 | 61.85 | -1.95 | -45.95 |
| 20Q4 (8) | 1.52 | 22.58 | 29.91 | 1.65 | 3.12 | 14.58 | 60.06 | -18.42 | -22.79 | 55.23 | -3.17 | -12.72 | 52.21 | -9.67 | -15.5 | 63.08 | -13.42 | -20.43 |
| 20Q3 (7) | 1.24 | -9.49 | 4.2 | 1.60 | 17.65 | 23.08 | 73.62 | 10.67 | -3.44 | 57.04 | -14.55 | -18.76 | 57.80 | -1.8 | -7.0 | 72.86 | -2.08 | -13.57 |
| 20Q2 (6) | 1.37 | 53.93 | -2.84 | 1.36 | 44.68 | 13.33 | 66.52 | -35.27 | 2.89 | 66.75 | -30.69 | -11.92 | 58.86 | -30.45 | 16.86 | 74.41 | -34.97 | -17.39 |
| 20Q1 (5) | 0.89 | -23.93 | -44.72 | 0.94 | -34.72 | -22.31 | 102.76 | 32.1 | 81.55 | 96.30 | 52.18 | 27.91 | 84.63 | 36.96 | 109.9 | 114.43 | 44.34 | 24.96 |
| 19Q4 (4) | 1.17 | -1.68 | 0.0 | 1.44 | 10.77 | 0.0 | 77.79 | 2.03 | 0.0 | 63.28 | -9.87 | 0.0 | 61.79 | -0.58 | 0.0 | 79.28 | -5.95 | 0.0 |
| 19Q3 (3) | 1.19 | -15.6 | 0.0 | 1.30 | 8.33 | 0.0 | 76.24 | 17.93 | 0.0 | 70.21 | -7.35 | 0.0 | 62.15 | 23.39 | 0.0 | 84.30 | -6.41 | 0.0 |
| 19Q2 (2) | 1.41 | -12.42 | 0.0 | 1.20 | -0.83 | 0.0 | 64.65 | 14.22 | 0.0 | 75.78 | 0.65 | 0.0 | 50.37 | 24.93 | 0.0 | 90.07 | -1.64 | 0.0 |
| 19Q1 (1) | 1.61 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 56.60 | 0.0 | 0.0 | 75.29 | 0.0 | 0.0 | 40.32 | 0.0 | 0.0 | 91.57 | 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) | 5.26 | -14.89 | 4.75 | -4.43 | 69.34 | 17.31 | 76.80 | 4.55 | 38.53 | 2.09 | 107.62 | 13.5 |
| 2022 (9) | 6.18 | -2.06 | 4.97 | -10.77 | 59.11 | 2.18 | 73.46 | 12.02 | 37.74 | -16.15 | 94.82 | 20.91 |
| 2021 (8) | 6.31 | 27.73 | 5.57 | -7.78 | 57.85 | -21.75 | 65.58 | 8.45 | 45.01 | -23.23 | 78.42 | 3.5 |
| 2020 (7) | 4.94 | -2.56 | 6.04 | 15.05 | 73.93 | 2.68 | 60.47 | -13.08 | 58.63 | 13.62 | 75.77 | -15.78 |
| 2019 (6) | 5.07 | -36.23 | 5.25 | -14.08 | 72.00 | 56.76 | 69.57 | 16.36 | 51.60 | 33.3 | 89.97 | 34.26 |
| 2018 (5) | 7.95 | 18.3 | 6.11 | 7.01 | 45.93 | -15.46 | 59.79 | -6.48 | 38.71 | -18.74 | 67.01 | -5.1 |
| 2017 (4) | 6.72 | 11.07 | 5.71 | -7.46 | 54.33 | -9.9 | 63.93 | 8.08 | 47.64 | 8.82 | 70.61 | -6.69 |
| 2016 (3) | 6.05 | 15.24 | 6.17 | 0.33 | 60.30 | -13.2 | 59.15 | -0.27 | 43.78 | -16.43 | 75.67 | -0.94 |
| 2015 (2) | 5.25 | -7.89 | 6.15 | -15.06 | 69.47 | 8.53 | 59.31 | 17.7 | 52.39 | -3.52 | 76.39 | 27.13 |
| 2014 (1) | 5.70 | 17.77 | 7.24 | 9.37 | 64.01 | -15.04 | 50.39 | -8.61 | 54.30 | -11.04 | 60.09 | -13.46 |
