- 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) | 2.26 | 10.24 | 17.71 | 0.14 | -12.5 | -30.0 | 40.24 | -9.35 | -15.18 | 629.24 | 12.24 | 38.57 | 114.93 | 14.23 | -40.79 | 554.55 | 9.94 | 80.39 |
| 23Q3 (19) | 2.05 | -9.29 | 9.63 | 0.16 | -11.11 | -27.27 | 44.39 | 10.4 | -8.62 | 560.64 | 11.63 | 36.24 | 100.61 | -13.72 | -50.61 | 504.42 | 18.45 | 96.74 |
| 23Q2 (18) | 2.26 | 5.61 | 42.14 | 0.18 | -5.26 | -33.33 | 40.21 | -5.34 | -29.62 | 502.25 | 7.12 | 46.91 | 116.61 | -26.37 | -35.17 | 425.84 | 20.64 | 94.33 |
| 23Q1 (17) | 2.14 | 11.46 | 73.98 | 0.19 | -5.0 | -36.67 | 42.48 | -10.46 | -42.52 | 468.87 | 3.25 | 53.11 | 158.38 | -18.41 | 7.48 | 352.97 | 14.82 | 51.63 |
| 22Q4 (16) | 1.92 | 2.67 | 37.14 | 0.20 | -9.09 | -52.38 | 47.44 | -2.35 | -26.79 | 454.09 | 10.35 | 111.96 | 194.11 | -4.71 | 107.12 | 307.42 | 19.9 | 65.89 |
| 22Q3 (15) | 1.87 | 17.61 | 28.97 | 0.22 | -18.52 | -55.1 | 48.58 | -14.97 | -22.52 | 411.51 | 20.37 | 120.12 | 203.70 | 13.25 | 144.07 | 256.39 | 17.0 | 54.28 |
| 22Q2 (14) | 1.59 | 29.27 | 19.55 | 0.27 | -10.0 | -44.9 | 57.13 | -22.7 | -16.61 | 341.87 | 11.64 | 84.13 | 179.87 | 22.06 | 68.97 | 219.13 | -5.87 | 48.34 |
| 22Q1 (13) | 1.23 | -12.14 | -3.91 | 0.30 | -28.57 | -61.04 | 73.91 | 14.06 | 4.29 | 306.23 | 42.94 | 160.42 | 147.36 | 57.23 | 96.69 | 232.79 | 25.62 | 105.03 |
| 21Q4 (12) | 1.40 | -3.45 | -9.09 | 0.42 | -14.29 | -49.4 | 64.80 | 3.35 | 9.55 | 214.23 | 14.59 | 96.13 | 93.72 | 12.29 | 74.62 | 185.31 | 11.5 | 61.55 |
| 21Q3 (11) | 1.45 | 9.02 | 4.32 | 0.49 | 0.0 | -26.87 | 62.70 | -8.48 | -3.92 | 186.95 | 0.69 | 37.35 | 83.46 | -21.6 | 22.7 | 166.19 | 12.5 | 24.63 |
| 21Q2 (10) | 1.33 | 3.91 | -1.48 | 0.49 | -36.36 | -26.87 | 68.51 | -3.33 | 1.63 | 185.67 | 57.9 | 37.14 | 106.45 | 42.08 | 31.34 | 147.72 | 30.1 | 21.33 |
| 21Q1 (9) | 1.28 | -16.88 | 24.27 | 0.77 | -7.23 | 35.09 | 70.87 | 19.81 | -19.68 | 117.59 | 7.65 | -26.68 | 74.92 | 39.59 | -16.64 | 113.54 | -1.02 | -28.47 |
| 20Q4 (8) | 1.54 | 10.79 | 48.08 | 0.83 | 23.88 | 20.29 | 59.15 | -9.36 | -32.62 | 109.23 | -19.75 | -17.08 | 53.67 | -21.1 | -34.04 | 114.71 | -13.98 | -16.96 |
| 20Q3 (7) | 1.39 | 2.96 | 2.21 | 0.67 | 0.0 | -34.95 | 65.26 | -3.19 | -2.25 | 136.11 | 0.53 | 54.11 | 68.02 | -16.08 | 6.95 | 133.35 | 9.53 | 45.75 |
| 20Q2 (6) | 1.35 | 31.07 | -2.17 | 0.67 | 17.54 | -30.21 | 67.41 | -23.6 | 1.95 | 135.39 | -15.59 | 43.57 | 81.05 | -9.82 | 12.55 | 121.75 | -23.3 | 37.7 |
| 20Q1 (5) | 1.03 | -0.96 | -14.17 | 0.57 | -17.39 | -40.63 | 88.23 | 0.51 | 16.69 | 160.39 | 21.76 | 68.57 | 89.88 | 10.46 | 26.25 | 158.74 | 14.91 | 59.43 |
| 19Q4 (4) | 1.04 | -23.53 | 0.0 | 0.69 | -33.01 | 0.0 | 87.78 | 31.49 | 0.0 | 131.73 | 49.15 | 0.0 | 81.37 | 27.94 | 0.0 | 138.14 | 50.99 | 0.0 |
| 19Q3 (3) | 1.36 | -1.45 | 0.0 | 1.03 | 7.29 | 0.0 | 66.76 | 0.97 | 0.0 | 88.32 | -6.34 | 0.0 | 63.60 | -11.68 | 0.0 | 91.49 | 3.47 | 0.0 |
| 19Q2 (2) | 1.38 | 15.0 | 0.0 | 0.96 | 0.0 | 0.0 | 66.12 | -12.55 | 0.0 | 94.30 | -0.89 | 0.0 | 72.01 | 1.15 | 0.0 | 88.42 | -11.2 | 0.0 |
| 19Q1 (1) | 1.20 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 75.61 | 0.0 | 0.0 | 95.15 | 0.0 | 0.0 | 71.19 | 0.0 | 0.0 | 99.57 | 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) | 8.39 | 42.44 | 0.63 | -32.26 | 43.49 | -29.88 | 578.06 | 47.75 | 156.29 | -6.47 | 465.25 | 62.58 |
| 2022 (9) | 5.89 | 15.26 | 0.93 | -49.46 | 62.02 | -13.26 | 391.25 | 97.71 | 167.10 | 67.42 | 286.17 | 68.76 |
| 2021 (8) | 5.11 | 1.79 | 1.84 | -31.6 | 71.50 | -1.6 | 197.89 | 46.01 | 99.81 | 25.91 | 169.57 | 31.52 |
| 2020 (7) | 5.02 | -3.09 | 2.69 | -25.69 | 72.66 | 3.05 | 135.53 | 34.4 | 79.27 | 23.84 | 128.93 | 20.12 |
| 2019 (6) | 5.18 | 11.64 | 3.62 | -20.44 | 70.51 | -10.44 | 100.84 | 25.59 | 64.01 | -9.06 | 107.33 | 21.11 |
| 2018 (5) | 4.64 | -2.11 | 4.55 | 5.32 | 78.73 | 2.17 | 80.29 | -4.89 | 70.39 | -9.24 | 88.62 | 5.6 |
| 2017 (4) | 4.74 | -6.69 | 4.32 | 34.16 | 77.06 | 7.3 | 84.42 | -25.54 | 77.56 | -7.74 | 83.92 | -17.02 |
| 2016 (3) | 5.08 | 13.14 | 3.22 | 3.87 | 71.82 | -11.64 | 113.38 | -3.66 | 84.07 | 5.84 | 101.13 | -15.4 |
| 2015 (2) | 4.49 | -5.67 | 3.10 | -19.27 | 81.28 | 6.1 | 117.69 | 23.94 | 79.43 | 48.8 | 119.54 | 1.14 |
| 2014 (1) | 4.76 | -32.67 | 3.84 | -11.32 | 76.61 | 48.35 | 94.96 | 12.69 | 53.38 | 43.53 | 118.19 | 19.72 |
