- 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) | 2.53 | 3.27 | -4.53 | 1.42 | 30.28 | -12.35 | 36.03 | -3.04 | 5.07 | 63.91 | -23.64 | 13.92 | 14.99 | -35.75 | -6.02 | 84.95 | -12.89 | 14.1 |
| 23Q3 (19) | 2.45 | -1.61 | -3.54 | 1.09 | -17.42 | -14.17 | 37.16 | 1.7 | 3.89 | 83.70 | 21.48 | 16.83 | 23.33 | 7.31 | 31.73 | 97.52 | 16.51 | 8.71 |
| 23Q2 (18) | 2.49 | 23.27 | -19.16 | 1.32 | 37.5 | 12.82 | 36.54 | -18.91 | 23.86 | 68.90 | -27.34 | -11.2 | 21.74 | -24.7 | 9.96 | 83.70 | -24.6 | -4.15 |
| 23Q1 (17) | 2.02 | -23.77 | -15.48 | 0.96 | -40.74 | -21.31 | 45.06 | 31.41 | 18.27 | 94.82 | 69.02 | 27.5 | 28.87 | 81.0 | 19.94 | 111.01 | 49.11 | 25.56 |
| 22Q4 (16) | 2.65 | 4.33 | -26.18 | 1.62 | 27.56 | -15.18 | 34.29 | -4.14 | 35.43 | 56.10 | -21.69 | 17.91 | 15.95 | -9.94 | -0.19 | 74.45 | -17.01 | 30.82 |
| 22Q3 (15) | 2.54 | -17.53 | 45.14 | 1.27 | 8.55 | 101.59 | 35.77 | 21.25 | -31.38 | 71.64 | -7.67 | -50.64 | 17.71 | -10.42 | -59.44 | 89.71 | 2.74 | -41.6 |
| 22Q2 (14) | 3.08 | 28.87 | 182.57 | 1.17 | -4.1 | 27.17 | 29.50 | -22.57 | -64.81 | 77.59 | 4.33 | -21.77 | 19.77 | -17.86 | -18.81 | 87.32 | -1.23 | -44.97 |
| 22Q1 (13) | 2.39 | -33.43 | 106.03 | 1.22 | -36.13 | 0.83 | 38.10 | 50.47 | -51.26 | 74.37 | 56.31 | -0.8 | 24.07 | 50.63 | 61.98 | 88.41 | 55.35 | -36.06 |
| 21Q4 (12) | 3.59 | 105.14 | 70.14 | 1.91 | 203.17 | -6.37 | 25.32 | -51.43 | -41.24 | 47.58 | -67.22 | 6.51 | 15.98 | -63.4 | 82.42 | 56.91 | -62.95 | -27.96 |
| 21Q3 (11) | 1.75 | 60.55 | -12.06 | 0.63 | -31.52 | -51.91 | 52.13 | -37.82 | 13.95 | 145.13 | 46.33 | 109.06 | 43.66 | 79.3 | 203.83 | 153.60 | -3.2 | 52.38 |
| 21Q2 (10) | 1.09 | -6.03 | 10.1 | 0.92 | -23.97 | 5.75 | 83.84 | 7.25 | -8.66 | 99.18 | 32.29 | -4.69 | 24.35 | 63.86 | 13.26 | 158.68 | 14.75 | -8.99 |
| 21Q1 (9) | 1.16 | -45.02 | 73.13 | 1.21 | -40.69 | 45.78 | 78.17 | 81.41 | -42.58 | 74.97 | 67.83 | -31.28 | 14.86 | 69.63 | -37.77 | 138.28 | 75.04 | -37.53 |
| 20Q4 (8) | 2.11 | 6.03 | 77.31 | 2.04 | 55.73 | 148.78 | 43.09 | -5.81 | -43.58 | 44.67 | -35.65 | -59.59 | 8.76 | -39.04 | -43.37 | 79.00 | -21.63 | -53.92 |
| 20Q3 (7) | 1.99 | 101.01 | 2.58 | 1.31 | 50.57 | 79.45 | 45.75 | -50.16 | -2.68 | 69.42 | -33.29 | -44.69 | 14.37 | -33.16 | 34.05 | 100.80 | -42.19 | -37.7 |
| 20Q2 (6) | 0.99 | 47.76 | 25.32 | 0.87 | 4.82 | 40.32 | 91.79 | -32.57 | -20.49 | 104.06 | -4.61 | -28.61 | 21.50 | -9.97 | 53.57 | 174.35 | -21.23 | -29.48 |
| 20Q1 (5) | 0.67 | -43.7 | -15.19 | 0.83 | 1.22 | 15.28 | 136.13 | 78.25 | 18.81 | 109.09 | -1.32 | -13.97 | 23.88 | 54.36 | 54.46 | 221.35 | 29.11 | -2.02 |
| 19Q4 (4) | 1.19 | -38.66 | 0.0 | 0.82 | 12.33 | 0.0 | 76.37 | 62.45 | 0.0 | 110.55 | -11.91 | 0.0 | 15.47 | 44.31 | 0.0 | 171.44 | 5.96 | 0.0 |
| 19Q3 (3) | 1.94 | 145.57 | 0.0 | 0.73 | 17.74 | 0.0 | 47.01 | -59.28 | 0.0 | 125.50 | -13.91 | 0.0 | 10.72 | -23.43 | 0.0 | 161.79 | -34.56 | 0.0 |
| 19Q2 (2) | 0.79 | 0.0 | 0.0 | 0.62 | -13.89 | 0.0 | 115.45 | 0.76 | 0.0 | 145.77 | 14.95 | 0.0 | 14.00 | -9.44 | 0.0 | 247.22 | 9.43 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 114.58 | 0.0 | 0.0 | 126.81 | 0.0 | 0.0 | 15.46 | 0.0 | 0.0 | 225.92 | 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) | 7.85 | -17.28 | 4.88 | -20.39 | 46.50 | 20.9 | 74.72 | 25.58 | 21.04 | 2.48 | 100.18 | 29.38 |
| 2022 (9) | 9.49 | 74.45 | 6.13 | -7.68 | 38.46 | -42.66 | 59.50 | 8.2 | 20.53 | 36.41 | 77.43 | -27.65 |
| 2021 (8) | 5.44 | 56.77 | 6.64 | 42.49 | 67.07 | -36.23 | 54.99 | -29.78 | 15.05 | -17.85 | 107.02 | -35.21 |
| 2020 (7) | 3.47 | -1.42 | 4.66 | 10.43 | 105.18 | 1.36 | 78.31 | -9.42 | 18.32 | 28.38 | 165.17 | -6.13 |
| 2019 (6) | 3.52 | 12.1 | 4.22 | 14.67 | 103.77 | -10.75 | 86.45 | -12.88 | 14.27 | -31.13 | 175.95 | -9.66 |
| 2018 (5) | 3.14 | -6.55 | 3.68 | -2.65 | 116.27 | 7.04 | 99.23 | 2.81 | 20.72 | -41.09 | 194.77 | 14.59 |
| 2017 (4) | 3.36 | -4.0 | 3.78 | 5.59 | 108.62 | 4.16 | 96.52 | -5.3 | 35.17 | 8.72 | 169.97 | -2.23 |
| 2016 (3) | 3.50 | -42.62 | 3.58 | -37.74 | 104.28 | 74.41 | 101.92 | 60.58 | 32.35 | 145.82 | 173.85 | 57.92 |
| 2015 (2) | 6.10 | 50.25 | 5.75 | 80.82 | 59.79 | -33.51 | 63.47 | -44.69 | 13.16 | -16.92 | 110.09 | -41.7 |
| 2014 (1) | 4.06 | 5.73 | 3.18 | 13.98 | 89.92 | -5.38 | 114.76 | -12.36 | 15.84 | -47.71 | 188.83 | -3.51 |
