- 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) | 0.96 | -15.79 | -20.66 | 1.99 | 6.99 | 13.71 | 94.93 | 18.41 | 26.69 | 45.83 | -6.26 | -11.64 | 88.93 | 7.34 | -11.21 | 51.82 | 12.12 | 94.52 |
| 23Q3 (19) | 1.14 | 0.0 | -17.39 | 1.86 | 10.06 | 10.06 | 80.17 | 0.6 | 21.23 | 48.89 | -9.26 | -9.14 | 82.85 | -15.91 | -15.32 | 46.22 | 31.87 | 109.14 |
| 23Q2 (18) | 1.14 | 6.54 | -10.24 | 1.69 | -0.59 | 27.07 | 79.69 | -6.6 | 11.47 | 53.88 | 0.47 | -21.12 | 98.52 | -3.18 | -20.5 | 35.05 | -5.75 | 120.86 |
| 23Q1 (17) | 1.07 | -11.57 | -8.55 | 1.70 | -2.86 | -5.03 | 85.32 | 13.87 | 9.36 | 53.63 | 3.39 | 5.53 | 101.76 | 1.6 | -14.78 | 37.19 | 39.6 | 294.38 |
| 22Q4 (16) | 1.21 | -12.32 | -17.12 | 1.75 | 3.55 | -26.16 | 74.93 | 13.31 | 20.5 | 51.87 | -3.61 | 35.29 | 100.16 | 2.37 | 6.07 | 26.64 | 20.54 | 336.72 |
| 22Q3 (15) | 1.38 | 8.66 | -9.21 | 1.69 | 27.07 | -10.58 | 66.13 | -7.5 | 10.51 | 53.81 | -21.23 | 11.99 | 97.84 | -21.05 | 5.27 | 22.10 | 39.26 | 47.83 |
| 22Q2 (14) | 1.27 | 8.55 | -5.22 | 1.33 | -25.7 | -14.19 | 71.49 | -8.37 | 4.98 | 68.31 | 34.42 | 16.31 | 123.93 | 3.79 | 15.41 | 15.87 | 68.29 | -18.41 |
| 22Q1 (13) | 1.17 | -19.86 | -2.5 | 1.79 | -24.47 | -13.53 | 78.02 | 25.47 | 2.56 | 50.82 | 32.55 | 15.32 | 119.41 | 26.45 | 12.34 | 9.43 | 54.59 | -31.86 |
| 21Q4 (12) | 1.46 | -3.95 | 28.07 | 2.37 | 25.4 | -29.88 | 62.18 | 3.91 | -22.09 | 38.34 | -20.21 | 42.26 | 94.43 | 1.6 | 10.82 | 6.10 | -59.2 | -71.69 |
| 21Q3 (11) | 1.52 | 13.43 | 47.57 | 1.89 | 21.94 | -38.64 | 59.84 | -12.13 | -32.3 | 48.05 | -18.18 | 62.77 | 92.94 | -13.45 | -0.09 | 14.95 | -23.14 | -39.94 |
| 21Q2 (10) | 1.34 | 11.67 | 11.67 | 1.55 | -25.12 | -46.92 | 68.10 | -10.48 | -10.05 | 58.73 | 33.27 | 88.36 | 107.38 | 1.03 | 5.67 | 19.45 | 40.53 | 269.07 |
| 21Q1 (9) | 1.20 | 5.26 | 10.09 | 2.07 | -38.76 | -25.27 | 76.07 | -4.69 | -8.57 | 44.07 | 63.53 | 33.91 | 106.29 | 24.74 | 3.11 | 13.84 | -35.78 | 6.3 |
| 20Q4 (8) | 1.14 | 10.68 | -10.94 | 3.38 | 9.74 | 21.15 | 79.81 | -9.71 | 12.65 | 26.95 | -8.71 | -17.48 | 85.21 | -8.4 | 3.99 | 21.55 | -13.42 | -0.09 |
| 20Q3 (7) | 1.03 | -14.17 | 10.75 | 3.08 | 5.48 | 45.28 | 88.39 | 16.75 | -9.44 | 29.52 | -5.32 | -31.32 | 93.02 | -8.46 | -8.96 | 24.89 | 372.3 | -35.18 |
| 20Q2 (6) | 1.20 | 10.09 | -2.44 | 2.92 | 5.42 | 14.06 | 75.71 | -9.0 | 1.97 | 31.18 | -5.26 | -12.42 | 101.62 | -1.42 | 18.29 | 5.27 | -59.52 | -77.99 |
| 20Q1 (5) | 1.09 | -14.84 | -18.66 | 2.77 | -0.72 | 33.17 | 83.20 | 17.43 | 22.73 | 32.91 | 0.77 | -24.9 | 103.08 | 25.8 | 15.02 | 13.02 | -39.64 | -40.79 |
| 19Q4 (4) | 1.28 | 37.63 | 0.0 | 2.79 | 31.6 | 0.0 | 70.85 | -27.41 | 0.0 | 32.66 | -24.01 | 0.0 | 81.94 | -19.81 | 0.0 | 21.57 | -43.83 | 0.0 |
| 19Q3 (3) | 0.93 | -24.39 | 0.0 | 2.12 | -17.19 | 0.0 | 97.60 | 31.45 | 0.0 | 42.98 | 20.73 | 0.0 | 102.18 | 18.94 | 0.0 | 38.40 | 60.4 | 0.0 |
| 19Q2 (2) | 1.23 | -8.21 | 0.0 | 2.56 | 23.08 | 0.0 | 74.25 | 9.53 | 0.0 | 35.60 | -18.76 | 0.0 | 85.91 | -4.14 | 0.0 | 23.94 | 8.87 | 0.0 |
| 19Q1 (1) | 1.34 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 67.79 | 0.0 | 0.0 | 43.82 | 0.0 | 0.0 | 89.62 | 0.0 | 0.0 | 21.99 | 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) | 3.74 | -20.26 | 6.76 | -13.22 | 97.67 | 25.51 | 54.00 | 15.26 | 107.48 | 0.9 | 44.19 | 143.47 |
| 2022 (9) | 4.69 | -9.81 | 7.79 | -30.76 | 77.82 | 10.89 | 46.85 | 44.47 | 106.52 | 10.66 | 18.15 | 185.83 |
| 2021 (8) | 5.20 | 19.82 | 11.25 | 0.63 | 70.18 | -16.62 | 32.43 | -0.67 | 96.26 | -7.53 | 6.35 | -50.08 |
| 2020 (7) | 4.34 | -10.88 | 11.18 | 10.91 | 84.17 | 12.26 | 32.65 | -9.78 | 104.10 | 15.44 | 12.72 | -39.43 |
| 2019 (6) | 4.87 | 28.16 | 10.08 | 11.5 | 74.98 | -21.9 | 36.19 | -10.33 | 90.18 | -15.46 | 21.00 | -29.29 |
| 2018 (5) | 3.80 | -13.24 | 9.04 | -36.29 | 96.01 | 15.22 | 40.36 | 56.86 | 106.67 | 7.6 | 29.70 | 199.4 |
| 2017 (4) | 4.38 | 2.82 | 14.19 | -8.8 | 83.33 | -2.66 | 25.73 | 9.68 | 99.14 | -8.95 | 9.92 | 5121.05 |
| 2016 (3) | 4.26 | -10.88 | 15.56 | 0.39 | 85.61 | 12.11 | 23.46 | -0.38 | 108.88 | 17.04 | 0.19 | -97.24 |
| 2015 (2) | 4.78 | 15.74 | 15.50 | 15.07 | 76.36 | -13.56 | 23.55 | -13.07 | 93.03 | -2.18 | 6.89 | -66.13 |
| 2014 (1) | 4.13 | 20.76 | 13.47 | 19.1 | 88.34 | -17.24 | 27.09 | -16.08 | 95.10 | -5.79 | 20.34 | -46.6 |
