- 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) | 1.41 | 19.49 | 20.51 | 0.32 | 88.24 | -5.88 | 64.73 | -16.39 | -16.64 | 287.77 | -47.47 | 7.05 | 78.98 | -60.12 | -29.86 | 273.53 | -35.98 | 16.95 |
| 23Q3 (19) | 1.18 | -13.24 | 0.0 | 0.17 | -19.05 | -59.52 | 77.42 | 15.55 | 0.61 | 547.87 | 28.01 | 154.8 | 198.02 | 36.78 | 135.49 | 427.27 | 22.0 | 105.55 |
| 23Q2 (18) | 1.36 | 27.1 | 30.77 | 0.21 | -16.0 | -54.35 | 67.00 | -21.2 | -23.28 | 427.99 | 15.62 | 117.21 | 144.77 | 32.14 | 77.74 | 350.22 | 1.32 | 72.59 |
| 23Q1 (17) | 1.07 | -8.55 | 9.18 | 0.25 | -26.47 | -55.36 | 85.03 | 9.5 | -8.84 | 370.18 | 37.7 | 128.08 | 109.56 | -2.7 | 63.5 | 345.66 | 47.79 | 83.31 |
| 22Q4 (16) | 1.17 | -0.85 | -7.14 | 0.34 | -19.05 | -52.78 | 77.65 | 0.91 | 7.8 | 268.83 | 25.03 | 112.33 | 112.60 | 33.9 | 116.83 | 233.88 | 12.51 | 59.42 |
| 22Q3 (15) | 1.18 | 13.46 | 42.17 | 0.42 | -8.7 | -17.65 | 76.95 | -11.89 | -30.09 | 215.02 | 9.13 | 21.68 | 84.09 | 3.24 | 20.78 | 207.87 | 2.44 | -4.28 |
| 22Q2 (14) | 1.04 | 6.12 | -1.89 | 0.46 | -17.86 | -30.3 | 87.33 | -6.38 | 1.35 | 197.04 | 21.4 | 43.42 | 81.45 | 21.55 | 30.82 | 202.92 | 7.61 | 25.8 |
| 22Q1 (13) | 0.98 | -22.22 | -25.76 | 0.56 | -22.22 | -13.85 | 93.28 | 29.5 | 35.01 | 162.30 | 28.19 | 15.44 | 67.01 | 29.04 | -3.35 | 188.57 | 28.53 | 34.36 |
| 21Q4 (12) | 1.26 | 51.81 | 12.5 | 0.72 | 41.18 | 26.32 | 72.03 | -34.56 | -11.57 | 126.61 | -28.35 | -21.08 | 51.93 | -25.41 | -31.29 | 146.71 | -32.44 | -11.78 |
| 21Q3 (11) | 0.83 | -21.7 | -29.66 | 0.51 | -22.73 | -22.73 | 110.07 | 27.74 | 42.99 | 176.71 | 28.62 | 27.92 | 69.62 | 11.82 | 27.49 | 217.16 | 34.63 | 35.29 |
| 21Q2 (10) | 1.06 | -19.7 | -4.5 | 0.66 | 1.54 | 32.0 | 86.17 | 24.72 | 5.24 | 137.39 | -2.28 | -24.19 | 62.26 | -10.2 | -10.7 | 161.30 | 14.93 | -16.59 |
| 21Q1 (9) | 1.32 | 17.86 | 38.95 | 0.65 | 14.04 | 62.5 | 69.09 | -15.17 | -27.95 | 140.59 | -12.37 | -38.94 | 69.33 | -8.27 | -35.14 | 140.35 | -15.6 | -35.98 |
| 20Q4 (8) | 1.12 | -5.08 | -20.57 | 0.57 | -13.64 | -16.18 | 81.45 | 5.81 | 26.32 | 160.43 | 16.14 | 20.0 | 75.58 | 38.4 | 29.66 | 166.30 | 3.61 | 18.89 |
| 20Q3 (7) | 1.18 | 6.31 | -9.23 | 0.66 | 32.0 | 22.22 | 76.98 | -5.98 | 9.83 | 138.14 | -23.77 | -17.99 | 54.61 | -21.67 | -11.36 | 160.51 | -17.0 | -9.28 |
| 20Q2 (6) | 1.11 | 16.84 | 19.35 | 0.50 | 25.0 | 8.7 | 81.88 | -14.61 | -16.18 | 181.22 | -21.29 | -7.76 | 69.72 | -34.78 | -13.57 | 193.38 | -11.79 | -9.41 |
| 20Q1 (5) | 0.95 | -32.62 | 7.95 | 0.40 | -41.18 | -20.0 | 95.89 | 48.71 | -7.18 | 230.24 | 72.22 | 27.59 | 106.90 | 83.39 | 11.34 | 219.23 | 56.73 | 16.77 |
| 19Q4 (4) | 1.41 | 8.46 | 0.0 | 0.68 | 25.93 | 0.0 | 64.48 | -8.0 | 0.0 | 133.69 | -20.63 | 0.0 | 58.29 | -5.39 | 0.0 | 139.88 | -20.94 | 0.0 |
| 19Q3 (3) | 1.30 | 39.78 | 0.0 | 0.54 | 17.39 | 0.0 | 70.09 | -28.25 | 0.0 | 168.44 | -14.27 | 0.0 | 61.61 | -23.63 | 0.0 | 176.93 | -17.12 | 0.0 |
| 19Q2 (2) | 0.93 | 5.68 | 0.0 | 0.46 | -8.0 | 0.0 | 97.68 | -5.45 | 0.0 | 196.47 | 8.88 | 0.0 | 80.67 | -15.98 | 0.0 | 213.47 | 13.7 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 103.31 | 0.0 | 0.0 | 180.45 | 0.0 | 0.0 | 96.01 | 0.0 | 0.0 | 187.75 | 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) | 4.40 | 16.71 | 1.54 | 2.67 | 82.97 | -14.2 | 236.89 | -2.69 | 94.22 | -11.67 | 225.63 | -3.35 |
| 2022 (9) | 3.77 | -21.95 | 1.50 | -41.18 | 96.70 | 27.84 | 243.43 | 70.31 | 106.67 | 67.59 | 233.46 | 50.7 |
| 2021 (8) | 4.83 | 16.11 | 2.55 | 20.28 | 75.64 | -13.83 | 142.93 | -16.83 | 63.65 | -23.75 | 154.92 | -12.06 |
| 2020 (7) | 4.16 | -4.15 | 2.12 | -5.36 | 87.78 | 4.36 | 171.86 | 5.32 | 83.47 | -5.9 | 176.17 | 11.09 |
| 2019 (6) | 4.34 | 51.22 | 2.24 | -4.27 | 84.11 | -33.9 | 163.18 | 4.66 | 88.70 | -30.39 | 158.59 | 1.84 |
| 2018 (5) | 2.87 | -14.07 | 2.34 | -35.54 | 127.24 | 16.48 | 155.91 | 55.26 | 127.43 | 2.65 | 155.72 | 82.09 |
| 2017 (4) | 3.34 | -19.9 | 3.63 | -10.37 | 109.24 | 24.72 | 100.42 | 11.55 | 124.14 | 25.22 | 85.52 | 8.97 |
| 2016 (3) | 4.17 | -6.5 | 4.05 | 30.65 | 87.59 | 7.04 | 90.02 | -23.51 | 99.14 | 26.81 | 78.48 | -35.32 |
| 2015 (2) | 4.46 | -8.23 | 3.10 | 13.55 | 81.83 | 8.87 | 117.69 | -11.87 | 78.18 | 4.52 | 121.34 | -9.38 |
| 2014 (1) | 4.86 | 5.19 | 2.73 | 1.49 | 75.16 | -4.76 | 133.54 | -1.4 | 74.80 | -19.34 | 133.90 | 10.09 |
