- 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 | -26.34 | -26.74 | 0.32 | -27.27 | -38.46 | 66.38 | 35.89 | 36.14 | 283.11 | 37.65 | 62.3 | 70.29 | -10.73 | -24.45 | 279.20 | 58.83 | 114.49 |
| 23Q3 (19) | 1.86 | 1.09 | 5.68 | 0.44 | 15.79 | -26.67 | 48.85 | -1.21 | -5.77 | 205.68 | -14.77 | 35.6 | 78.74 | -31.87 | -13.41 | 175.79 | 0.33 | 56.13 |
| 23Q2 (18) | 1.84 | -4.17 | 13.58 | 0.38 | -9.52 | -35.59 | 49.45 | 4.52 | -12.07 | 241.33 | 12.58 | 56.31 | 115.57 | 7.06 | 28.65 | 175.21 | 13.98 | 45.05 |
| 23Q1 (17) | 1.92 | 2.67 | 20.0 | 0.42 | -19.23 | -25.0 | 47.31 | -2.97 | -16.6 | 214.36 | 22.88 | 32.57 | 107.95 | 16.03 | 20.98 | 153.72 | 18.09 | 18.98 |
| 22Q4 (16) | 1.87 | 6.25 | 11.31 | 0.52 | -13.33 | -7.14 | 48.76 | -5.94 | -9.8 | 174.44 | 15.01 | 8.16 | 93.04 | 2.32 | -5.24 | 130.17 | 15.61 | 11.1 |
| 22Q3 (15) | 1.76 | 8.64 | 7.32 | 0.60 | 1.69 | 17.65 | 51.84 | -7.82 | -6.61 | 151.68 | -1.76 | -15.38 | 90.93 | 1.22 | -25.99 | 112.59 | -6.79 | 0.63 |
| 22Q2 (14) | 1.62 | 1.25 | 1.89 | 0.59 | 5.36 | -1.67 | 56.24 | -0.86 | -2.04 | 154.39 | -4.52 | 1.76 | 89.83 | 0.67 | -18.04 | 120.79 | -6.51 | 21.36 |
| 22Q1 (13) | 1.60 | -4.76 | 4.58 | 0.56 | 0.0 | -21.13 | 56.73 | 4.94 | -4.35 | 161.70 | 0.26 | 25.64 | 89.23 | -9.12 | 5.66 | 129.20 | 10.28 | 24.76 |
| 21Q4 (12) | 1.68 | 2.44 | 32.28 | 0.56 | 9.8 | -16.42 | 54.06 | -2.61 | -24.73 | 161.28 | -10.02 | 18.62 | 98.18 | -20.09 | 29.29 | 117.16 | 4.72 | -11.13 |
| 21Q3 (11) | 1.64 | 3.14 | 37.82 | 0.51 | -15.0 | -19.05 | 55.51 | -3.31 | -27.52 | 179.24 | 18.14 | 24.85 | 122.87 | 12.11 | 49.26 | 111.88 | 12.41 | -18.83 |
| 21Q2 (10) | 1.59 | 3.92 | -0.63 | 0.60 | -15.49 | -16.67 | 57.41 | -3.2 | 0.84 | 151.72 | 17.89 | 20.11 | 109.60 | 29.78 | 19.42 | 99.53 | -3.89 | 8.81 |
| 21Q1 (9) | 1.53 | 20.47 | -16.85 | 0.71 | 5.97 | -10.13 | 59.31 | -17.42 | 19.99 | 128.70 | -5.34 | 11.26 | 84.45 | 11.21 | -10.53 | 103.56 | -21.45 | 46.46 |
| 20Q4 (8) | 1.27 | 6.72 | -43.81 | 0.67 | 6.35 | -24.72 | 71.82 | -6.23 | 78.04 | 135.96 | -5.3 | 32.71 | 75.94 | -7.75 | -8.77 | 131.84 | -4.35 | 121.39 |
| 20Q3 (7) | 1.19 | -25.63 | -24.2 | 0.63 | -12.5 | -11.27 | 76.59 | 34.53 | 31.96 | 143.57 | 13.66 | 12.51 | 82.32 | -10.31 | -21.55 | 137.84 | 50.69 | 70.78 |
| 20Q2 (6) | 1.60 | -13.04 | -0.62 | 0.72 | -8.86 | -20.88 | 56.93 | 15.17 | 0.9 | 126.32 | 9.2 | 26.95 | 91.78 | -2.77 | 12.3 | 91.47 | 29.36 | 23.27 |
| 20Q1 (5) | 1.84 | -18.58 | 23.49 | 0.79 | -11.24 | -11.24 | 49.43 | 22.53 | -19.26 | 115.68 | 12.91 | 12.51 | 94.39 | 13.4 | 10.14 | 70.71 | 18.74 | -9.75 |
| 19Q4 (4) | 2.26 | 43.95 | 0.0 | 0.89 | 25.35 | 0.0 | 40.34 | -30.5 | 0.0 | 102.45 | -19.72 | 0.0 | 83.24 | -20.67 | 0.0 | 59.55 | -26.22 | 0.0 |
| 19Q3 (3) | 1.57 | -2.48 | 0.0 | 0.71 | -21.98 | 0.0 | 58.04 | 2.87 | 0.0 | 127.61 | 28.25 | 0.0 | 104.93 | 28.39 | 0.0 | 80.71 | 8.77 | 0.0 |
| 19Q2 (2) | 1.61 | 8.05 | 0.0 | 0.91 | 2.25 | 0.0 | 56.42 | -7.84 | 0.0 | 99.50 | -3.23 | 0.0 | 81.73 | -4.63 | 0.0 | 74.20 | -5.3 | 0.0 |
| 19Q1 (1) | 1.49 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 61.22 | 0.0 | 0.0 | 102.82 | 0.0 | 0.0 | 85.70 | 0.0 | 0.0 | 78.35 | 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) | 8.19 | -0.12 | 1.77 | -24.68 | 44.56 | 0.07 | 206.04 | 32.85 | 68.70 | -14.7 | 181.90 | 52.77 |
| 2022 (9) | 8.20 | 26.15 | 2.35 | -6.37 | 44.53 | -20.74 | 155.09 | 6.68 | 80.54 | -1.61 | 119.07 | -0.53 |
| 2021 (8) | 6.50 | -0.61 | 2.51 | -17.16 | 56.18 | 0.68 | 145.38 | 20.62 | 81.86 | -1.93 | 119.70 | 28.9 |
| 2020 (7) | 6.54 | 1.4 | 3.03 | -9.82 | 55.80 | -1.45 | 120.53 | 10.84 | 83.47 | -5.64 | 92.86 | 20.75 |
| 2019 (6) | 6.45 | 37.82 | 3.36 | 14.29 | 56.62 | -27.35 | 108.74 | -12.29 | 88.46 | -8.67 | 76.90 | -26.78 |
| 2018 (5) | 4.68 | -20.27 | 2.94 | -13.78 | 77.93 | 25.31 | 123.97 | 15.65 | 96.86 | 27.88 | 105.03 | 12.16 |
| 2017 (4) | 5.87 | -19.03 | 3.41 | 2.1 | 62.19 | 23.47 | 107.19 | -1.87 | 75.74 | 9.28 | 93.64 | 3.71 |
| 2016 (3) | 7.25 | -5.6 | 3.34 | 27.0 | 50.37 | 6.04 | 109.23 | -21.15 | 69.31 | -2.98 | 90.29 | -21.21 |
| 2015 (2) | 7.68 | -5.77 | 2.63 | -11.45 | 47.50 | 6.05 | 138.53 | 12.62 | 71.44 | 7.79 | 114.60 | 12.87 |
| 2014 (1) | 8.15 | 17.95 | 2.97 | 10.0 | 44.79 | -15.2 | 123.01 | -8.91 | 66.28 | -16.2 | 101.53 | -6.66 |
