- 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) | 1.19 | -23.23 | 0.85 | 0.55 | -11.29 | 19.57 | 76.79 | 30.88 | -0.31 | 163.98 | 11.86 | -16.91 | 71.07 | 19.55 | 28.59 | 169.70 | 16.38 | -22.55 |
| 23Q3 (19) | 1.55 | 6.9 | 26.02 | 0.62 | 12.73 | 26.53 | 58.67 | -6.49 | -20.59 | 146.60 | -11.93 | -21.77 | 59.45 | 9.24 | -1.16 | 145.82 | -16.57 | -27.5 |
| 23Q2 (18) | 1.45 | 39.42 | 55.91 | 0.55 | 41.03 | 30.95 | 62.74 | -28.28 | -35.7 | 166.46 | -28.13 | -24.04 | 54.42 | -13.0 | -31.11 | 174.78 | -31.87 | -26.47 |
| 23Q1 (17) | 1.04 | -11.86 | 2.97 | 0.39 | -15.22 | -17.02 | 87.48 | 13.57 | -2.64 | 231.60 | 17.35 | 20.13 | 62.55 | 13.17 | -24.81 | 256.53 | 17.07 | 28.62 |
| 22Q4 (16) | 1.18 | -4.07 | 26.88 | 0.46 | -6.12 | -8.0 | 77.03 | 4.26 | -20.91 | 197.36 | 5.31 | 8.34 | 55.27 | -8.11 | -42.13 | 219.12 | 8.94 | 19.04 |
| 22Q3 (15) | 1.23 | 32.26 | 24.24 | 0.49 | 16.67 | -18.33 | 73.88 | -24.28 | -19.32 | 187.40 | -14.48 | 23.6 | 60.15 | -23.86 | -31.66 | 201.13 | -15.39 | 29.62 |
| 22Q2 (14) | 0.93 | -7.92 | -16.96 | 0.42 | -10.64 | -38.24 | 97.57 | 8.59 | 20.23 | 219.14 | 13.67 | 64.01 | 79.00 | -5.04 | 20.1 | 237.71 | 19.18 | 59.57 |
| 22Q1 (13) | 1.01 | 8.6 | 68.33 | 0.47 | -6.0 | 11.9 | 89.85 | -7.75 | -40.43 | 192.79 | 5.83 | -10.19 | 83.19 | -12.89 | -2.46 | 199.45 | 8.36 | -28.82 |
| 21Q4 (12) | 0.93 | -6.06 | 24.0 | 0.50 | -16.67 | -5.66 | 97.40 | 6.37 | -20.0 | 182.17 | 20.15 | 6.13 | 95.50 | 8.5 | 28.95 | 184.07 | 18.62 | -16.08 |
| 21Q3 (11) | 0.99 | -11.61 | 26.92 | 0.60 | -11.76 | 13.21 | 91.57 | 12.84 | -21.95 | 151.62 | 13.48 | -11.54 | 88.02 | 33.81 | 12.74 | 155.17 | 4.16 | -26.34 |
| 21Q2 (10) | 1.12 | 86.67 | 24.44 | 0.68 | 61.9 | 13.33 | 81.15 | -46.2 | -19.52 | 133.61 | -37.76 | -11.35 | 65.78 | -22.87 | 6.89 | 148.97 | -46.83 | -21.6 |
| 21Q1 (9) | 0.60 | -20.0 | -7.69 | 0.42 | -20.75 | -6.67 | 150.84 | 23.89 | 7.39 | 214.66 | 25.06 | 6.03 | 85.29 | 15.16 | 29.15 | 280.20 | 27.75 | 1.2 |
| 20Q4 (8) | 0.75 | -3.85 | 13.64 | 0.53 | 0.0 | 17.78 | 121.75 | 3.78 | -12.36 | 171.64 | 0.14 | -14.34 | 74.06 | -5.14 | 14.98 | 219.33 | 4.12 | -20.21 |
| 20Q3 (7) | 0.78 | -13.33 | 20.0 | 0.53 | -11.67 | 15.22 | 117.32 | 16.35 | -16.19 | 171.40 | 13.72 | -13.7 | 78.07 | 26.86 | 14.59 | 210.66 | 10.87 | -22.11 |
| 20Q2 (6) | 0.90 | 38.46 | 38.46 | 0.60 | 33.33 | 25.0 | 100.83 | -28.21 | -27.6 | 150.72 | -25.55 | -20.88 | 61.54 | -6.81 | -5.19 | 190.01 | -31.37 | -28.26 |
| 20Q1 (5) | 0.65 | -1.52 | 25.0 | 0.45 | 0.0 | 12.5 | 140.46 | 1.11 | -19.89 | 202.45 | 1.03 | -12.08 | 66.04 | 2.53 | -22.75 | 276.87 | 0.72 | -13.51 |
| 19Q4 (4) | 0.66 | 1.54 | 0.0 | 0.45 | -2.17 | 0.0 | 138.92 | -0.76 | 0.0 | 200.38 | 0.9 | 0.0 | 64.41 | -5.46 | 0.0 | 274.89 | 1.64 | 0.0 |
| 19Q3 (3) | 0.65 | 0.0 | 0.0 | 0.46 | -4.17 | 0.0 | 139.98 | 0.52 | 0.0 | 198.60 | 4.25 | 0.0 | 68.13 | 4.96 | 0.0 | 270.45 | 2.11 | 0.0 |
| 19Q2 (2) | 0.65 | 25.0 | 0.0 | 0.48 | 20.0 | 0.0 | 139.26 | -20.57 | 0.0 | 190.50 | -17.27 | 0.0 | 64.91 | -24.07 | 0.0 | 264.85 | -17.26 | 0.0 |
| 19Q1 (1) | 0.52 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 175.33 | 0.0 | 0.0 | 230.26 | 0.0 | 0.0 | 85.49 | 0.0 | 0.0 | 320.10 | 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) | 4.98 | 5.73 | 2.16 | 11.34 | 73.23 | -5.45 | 168.93 | -10.44 | 54.95 | -20.9 | 187.21 | -4.78 |
| 2022 (9) | 4.71 | 22.34 | 1.94 | -12.22 | 77.45 | -18.28 | 188.63 | 14.36 | 69.47 | -4.81 | 196.61 | 5.29 |
| 2021 (8) | 3.85 | 28.33 | 2.21 | 4.25 | 94.77 | -21.98 | 164.94 | -4.18 | 72.98 | 27.21 | 186.73 | -20.95 |
| 2020 (7) | 3.00 | 19.52 | 2.12 | 14.59 | 121.47 | -16.34 | 172.13 | -12.92 | 57.37 | -16.11 | 236.23 | -13.94 |
| 2019 (6) | 2.51 | -17.7 | 1.85 | -22.59 | 145.20 | 21.51 | 197.67 | 29.21 | 68.39 | -9.62 | 274.48 | 39.46 |
| 2018 (5) | 3.05 | -14.8 | 2.39 | -16.72 | 119.50 | 17.05 | 152.98 | 20.4 | 75.67 | 7.36 | 196.81 | 24.04 |
| 2017 (4) | 3.58 | -7.97 | 2.87 | 10.38 | 102.09 | 8.87 | 127.06 | -9.64 | 70.48 | 44.04 | 158.67 | -14.45 |
| 2016 (3) | 3.89 | -3.23 | 2.60 | 15.56 | 93.77 | 3.38 | 140.62 | -13.15 | 48.93 | 0.2 | 185.46 | -8.99 |
| 2015 (2) | 4.02 | -10.47 | 2.25 | -10.36 | 90.70 | 11.49 | 161.91 | 11.29 | 48.83 | -16.1 | 203.79 | 20.84 |
| 2014 (1) | 4.49 | -19.39 | 2.51 | -12.85 | 81.35 | 24.16 | 145.49 | 14.64 | 58.20 | 31.14 | 168.64 | 13.92 |
