- 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) | 0.71 | -20.22 | -23.66 | 0.28 | -20.0 | -34.88 | 127.39 | 25.27 | 29.79 | 329.23 | 25.88 | 54.77 | 238.59 | 28.64 | 63.31 | 218.03 | 22.65 | 32.32 |
| 23Q3 (19) | 0.89 | -13.59 | -15.24 | 0.35 | -12.5 | -45.31 | 101.69 | 14.62 | 17.72 | 261.54 | 14.26 | 84.56 | 185.47 | 46.87 | 70.42 | 177.77 | -7.09 | 49.05 |
| 23Q2 (18) | 1.03 | -8.04 | -8.04 | 0.40 | -2.44 | -40.3 | 88.72 | 8.89 | 9.02 | 228.90 | 3.2 | 69.02 | 126.28 | 9.29 | 65.03 | 191.34 | 1.92 | 36.4 |
| 23Q1 (17) | 1.12 | 20.43 | 5.66 | 0.41 | -4.65 | -32.79 | 81.48 | -16.98 | -5.16 | 221.81 | 4.27 | 47.81 | 115.55 | -20.91 | 32.1 | 187.74 | 13.94 | 26.42 |
| 22Q4 (16) | 0.93 | -11.43 | -12.26 | 0.43 | -32.81 | -29.51 | 98.15 | 13.63 | 13.98 | 212.72 | 50.11 | 42.2 | 146.10 | 34.25 | 33.71 | 164.77 | 38.15 | 30.31 |
| 22Q3 (15) | 1.05 | -6.25 | -1.87 | 0.64 | -4.48 | -25.58 | 86.38 | 6.14 | 1.3 | 141.71 | 4.64 | 34.13 | 108.83 | 42.22 | 40.95 | 119.27 | -14.98 | 4.9 |
| 22Q2 (14) | 1.12 | 5.66 | -7.44 | 0.67 | 9.84 | -38.53 | 81.38 | -5.27 | 8.46 | 135.43 | -9.75 | 62.04 | 76.52 | -12.52 | 27.64 | 140.28 | -5.54 | 42.2 |
| 22Q1 (13) | 1.06 | 0.0 | -22.63 | 0.61 | 0.0 | -37.11 | 85.91 | -0.23 | 29.29 | 150.06 | 0.31 | 60.22 | 87.47 | -19.95 | 15.5 | 148.50 | 17.45 | 75.99 |
| 21Q4 (12) | 1.06 | -0.93 | -4.5 | 0.61 | -29.07 | -26.51 | 86.11 | 0.99 | 5.41 | 149.59 | 41.59 | 36.65 | 109.27 | 41.52 | 17.04 | 126.44 | 11.2 | 29.28 |
| 21Q3 (11) | 1.07 | -11.57 | -3.6 | 0.86 | -21.1 | -11.34 | 85.27 | 13.65 | 3.8 | 105.65 | 26.41 | 12.26 | 77.21 | 28.79 | -7.75 | 113.70 | 15.26 | 22.84 |
| 21Q2 (10) | 1.21 | -11.68 | -0.82 | 1.09 | 12.37 | 0.0 | 75.03 | 12.91 | 0.7 | 83.58 | -10.76 | 0.4 | 59.95 | -20.84 | 0.25 | 98.65 | 16.91 | 0.7 |
| 21Q1 (9) | 1.37 | 23.42 | 18.1 | 0.97 | 16.87 | 15.48 | 66.45 | -18.66 | -15.58 | 93.66 | -14.44 | -13.66 | 75.73 | -18.88 | 9.67 | 84.38 | -13.72 | -28.57 |
| 20Q4 (8) | 1.11 | 0.0 | 6.73 | 0.83 | -14.43 | 20.29 | 81.69 | -0.56 | -6.62 | 109.47 | 16.32 | -16.88 | 93.36 | 11.54 | 3.69 | 97.80 | 5.66 | -24.26 |
| 20Q3 (7) | 1.11 | -9.02 | 15.63 | 0.97 | -11.01 | 64.41 | 82.15 | 10.25 | -13.27 | 94.11 | 13.05 | -38.51 | 83.70 | 39.97 | -22.78 | 92.56 | -5.51 | -33.6 |
| 20Q2 (6) | 1.22 | 5.17 | 19.61 | 1.09 | 29.76 | 98.18 | 74.51 | -5.34 | -16.28 | 83.25 | -23.26 | -50.08 | 59.80 | -13.4 | -48.99 | 97.96 | -17.07 | -29.28 |
| 20Q1 (5) | 1.16 | 11.54 | 14.85 | 0.84 | 21.74 | 58.49 | 78.71 | -10.03 | -12.62 | 108.48 | -17.63 | -37.07 | 69.05 | -23.31 | -38.7 | 118.13 | -8.52 | -21.14 |
| 19Q4 (4) | 1.04 | 8.33 | 0.0 | 0.69 | 16.95 | 0.0 | 87.48 | -7.64 | 0.0 | 131.70 | -13.96 | 0.0 | 90.04 | -16.93 | 0.0 | 129.13 | -7.36 | 0.0 |
| 19Q3 (3) | 0.96 | -5.88 | 0.0 | 0.59 | 7.27 | 0.0 | 94.72 | 6.43 | 0.0 | 153.06 | -8.22 | 0.0 | 108.39 | -7.55 | 0.0 | 139.39 | 0.63 | 0.0 |
| 19Q2 (2) | 1.02 | 0.99 | 0.0 | 0.55 | 3.77 | 0.0 | 89.00 | -1.2 | 0.0 | 166.76 | -3.26 | 0.0 | 117.24 | 4.07 | 0.0 | 138.52 | -7.53 | 0.0 |
| 19Q1 (1) | 1.01 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 90.08 | 0.0 | 0.0 | 172.38 | 0.0 | 0.0 | 112.65 | 0.0 | 0.0 | 149.80 | 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) | 4.11 | -4.64 | 1.49 | -12.87 | 88.79 | 4.89 | 245.04 | 14.66 | 153.08 | 15.46 | 180.75 | 9.02 |
| 2022 (9) | 4.31 | -17.9 | 1.71 | -43.38 | 84.65 | 21.75 | 213.71 | 76.65 | 132.58 | 47.02 | 165.79 | 65.24 |
| 2021 (8) | 5.25 | 3.75 | 3.02 | -9.04 | 69.53 | -3.64 | 120.98 | 10.18 | 90.18 | 4.69 | 100.33 | 4.7 |
| 2020 (7) | 5.06 | 15.26 | 3.32 | 28.68 | 72.16 | -13.27 | 109.80 | -22.35 | 86.14 | -12.31 | 95.83 | -24.17 |
| 2019 (6) | 4.39 | 0.69 | 2.58 | -6.18 | 83.20 | -0.67 | 141.41 | 6.36 | 98.23 | 8.43 | 126.37 | 0.18 |
| 2018 (5) | 4.36 | -3.96 | 2.75 | -10.42 | 83.76 | 4.09 | 132.96 | 11.74 | 90.59 | 20.37 | 126.14 | 1.56 |
| 2017 (4) | 4.54 | -2.78 | 3.07 | 10.43 | 80.47 | 3.0 | 118.99 | -9.51 | 75.26 | -6.09 | 124.20 | -4.09 |
| 2016 (3) | 4.67 | -4.89 | 2.78 | -13.66 | 78.13 | 5.04 | 131.50 | 16.14 | 80.14 | 43.8 | 129.49 | -1.81 |
| 2015 (2) | 4.91 | -5.03 | 3.22 | -22.78 | 74.38 | 5.38 | 113.23 | 29.41 | 55.73 | 34.87 | 131.88 | 12.95 |
| 2014 (1) | 5.17 | 9.3 | 4.17 | -17.59 | 70.58 | -8.49 | 87.50 | 21.33 | 41.32 | -30.0 | 116.76 | 29.43 |
