- 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) | 1.34 | 0.0 | 4.69 | 0.87 | 2.35 | 8.75 | 67.97 | 0.22 | -4.2 | 105.13 | -1.91 | -7.97 | 49.41 | -4.19 | -10.26 | 123.68 | 0.21 | -4.96 |
| 23Q3 (19) | 1.34 | -1.47 | -1.47 | 0.85 | -1.16 | 1.19 | 67.82 | 1.5 | 1.66 | 107.18 | 1.08 | -1.1 | 51.57 | 3.08 | -11.01 | 123.42 | 0.48 | 5.37 |
| 23Q2 (18) | 1.36 | 3.82 | -3.55 | 0.86 | 11.69 | 1.18 | 66.82 | -3.87 | 3.79 | 106.03 | -9.76 | -1.3 | 50.03 | -8.44 | -20.91 | 122.83 | -7.21 | 13.14 |
| 23Q1 (17) | 1.31 | 2.34 | -6.43 | 0.77 | -3.75 | -22.22 | 69.51 | -2.03 | 7.29 | 117.50 | 2.85 | 27.69 | 54.64 | -0.76 | -9.42 | 132.37 | 1.72 | 37.19 |
| 22Q4 (16) | 1.28 | -5.88 | 9.4 | 0.80 | -4.76 | -21.57 | 70.95 | 6.36 | -9.17 | 114.24 | 5.42 | 28.2 | 55.06 | -4.99 | -20.32 | 130.13 | 11.1 | 32.62 |
| 22Q3 (15) | 1.36 | -3.55 | 19.3 | 0.84 | -1.18 | -20.75 | 66.71 | 3.62 | -16.27 | 108.37 | 0.87 | 26.45 | 57.95 | -8.39 | -14.54 | 117.13 | 7.89 | 20.05 |
| 22Q2 (14) | 1.41 | 0.71 | 20.51 | 0.85 | -14.14 | -22.02 | 64.38 | -0.63 | -17.27 | 107.43 | 16.75 | 28.84 | 63.26 | 4.87 | -0.94 | 108.56 | 12.51 | 11.53 |
| 22Q1 (13) | 1.40 | 19.66 | 25.0 | 0.99 | -2.94 | -1.98 | 64.79 | -17.05 | -20.38 | 92.02 | 3.27 | 2.05 | 60.32 | -12.71 | -13.49 | 96.49 | -1.66 | -5.23 |
| 21Q4 (12) | 1.17 | 2.63 | -2.5 | 1.02 | -3.77 | -2.86 | 78.11 | -1.96 | 3.16 | 89.11 | 3.98 | 2.96 | 69.10 | 1.9 | 8.66 | 98.12 | 0.56 | -0.56 |
| 21Q3 (11) | 1.14 | -2.56 | -8.8 | 1.06 | -2.75 | 7.07 | 79.67 | 2.38 | 9.8 | 85.70 | 2.78 | -7.23 | 67.81 | 6.19 | 9.53 | 97.57 | 0.24 | -5.29 |
| 21Q2 (10) | 1.17 | 4.46 | -1.68 | 1.09 | 7.92 | 22.47 | 77.82 | -4.36 | 1.62 | 83.38 | -7.53 | -18.32 | 63.86 | -8.42 | -12.57 | 97.34 | -4.4 | -7.84 |
| 21Q1 (9) | 1.12 | -6.67 | 4.67 | 1.01 | -3.81 | 7.45 | 81.37 | 7.46 | -4.53 | 90.17 | 4.18 | -7.32 | 69.73 | 9.66 | -13.37 | 101.82 | 3.19 | -0.2 |
| 20Q4 (8) | 1.20 | -4.0 | 0.84 | 1.05 | 6.06 | -3.67 | 75.72 | 4.36 | -1.34 | 86.55 | -6.31 | 3.44 | 63.59 | 2.71 | -13.72 | 98.67 | -4.22 | 13.78 |
| 20Q3 (7) | 1.25 | 5.04 | 12.61 | 0.99 | 11.24 | -11.61 | 72.56 | -5.25 | -11.15 | 92.38 | -9.5 | 13.77 | 61.91 | -15.24 | -9.63 | 103.02 | -2.46 | 9.17 |
| 20Q2 (6) | 1.19 | 11.21 | 2.59 | 0.89 | -5.32 | -22.61 | 76.58 | -10.15 | -2.1 | 102.08 | 4.92 | 29.46 | 73.04 | -9.26 | 20.69 | 105.62 | 3.53 | 9.39 |
| 20Q1 (5) | 1.07 | -10.08 | -1.83 | 0.94 | -13.76 | -4.08 | 85.23 | 11.05 | 1.68 | 97.29 | 16.28 | 4.4 | 80.49 | 9.21 | 7.54 | 102.02 | 17.64 | -0.14 |
| 19Q4 (4) | 1.19 | 7.21 | 0.0 | 1.09 | -2.68 | 0.0 | 76.75 | -6.02 | 0.0 | 83.67 | 3.04 | 0.0 | 73.70 | 7.58 | 0.0 | 86.72 | -8.11 | 0.0 |
| 19Q3 (3) | 1.11 | -4.31 | 0.0 | 1.12 | -2.61 | 0.0 | 81.67 | 4.41 | 0.0 | 81.20 | 2.98 | 0.0 | 68.51 | 13.2 | 0.0 | 94.37 | -2.26 | 0.0 |
| 19Q2 (2) | 1.16 | 6.42 | 0.0 | 1.15 | 17.35 | 0.0 | 78.22 | -6.68 | 0.0 | 78.85 | -15.39 | 0.0 | 60.52 | -19.14 | 0.0 | 96.55 | -5.49 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 83.82 | 0.0 | 0.0 | 93.19 | 0.0 | 0.0 | 74.85 | 0.0 | 0.0 | 102.16 | 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) | 5.53 | -12.08 | 3.43 | -19.67 | 65.97 | 13.72 | 106.40 | 24.6 | 50.39 | 2.71 | 121.99 | 29.31 |
| 2022 (9) | 6.29 | 34.98 | 4.27 | 7.29 | 58.01 | -25.93 | 85.39 | -6.94 | 49.06 | -31.76 | 94.34 | -3.92 |
| 2021 (8) | 4.66 | 4.48 | 3.98 | 3.11 | 78.32 | -4.35 | 91.76 | -3.04 | 71.89 | -11.03 | 98.19 | 2.58 |
| 2020 (7) | 4.46 | -3.25 | 3.86 | -5.62 | 81.88 | 3.51 | 94.64 | 6.13 | 80.80 | 1.15 | 95.72 | 8.29 |
| 2019 (6) | 4.61 | 4.06 | 4.09 | -6.41 | 79.10 | -3.98 | 89.17 | 6.66 | 79.88 | -0.61 | 88.39 | 3.24 |
| 2018 (5) | 4.43 | -5.94 | 4.37 | -8.96 | 82.38 | 6.3 | 83.60 | 9.9 | 80.37 | 9.86 | 85.62 | 6.48 |
| 2017 (4) | 4.71 | 3.29 | 4.80 | 20.91 | 77.50 | -3.28 | 76.07 | -17.33 | 73.16 | 2.32 | 80.41 | -20.11 |
| 2016 (3) | 4.56 | -3.18 | 3.97 | 1.28 | 80.13 | 3.33 | 92.02 | -1.18 | 71.50 | 1.69 | 100.65 | 0.29 |
| 2015 (2) | 4.71 | 5.13 | 3.92 | -1.26 | 77.55 | -4.81 | 93.12 | 1.28 | 70.31 | -1.54 | 100.36 | -1.61 |
| 2014 (1) | 4.48 | -8.57 | 3.97 | -16.77 | 81.47 | 9.4 | 91.94 | 20.2 | 71.41 | 12.33 | 102.00 | 16.72 |
