- 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) | 0.91 | 13.75 | 0.0 | 1.27 | 20.95 | 12.39 | 99.79 | -12.66 | -0.54 | 71.80 | -17.45 | -10.5 | 78.56 | 4.65 | 31.66 | 93.03 | -26.27 | -23.04 |
| 23Q3 (19) | 0.80 | 29.03 | 8.11 | 1.05 | 28.05 | 29.63 | 114.26 | -22.66 | -7.22 | 86.98 | -21.97 | -22.26 | 75.07 | -16.85 | 11.02 | 126.17 | -25.31 | -24.63 |
| 23Q2 (18) | 0.62 | 14.81 | -8.82 | 0.82 | 6.49 | 7.89 | 147.74 | -12.76 | 10.74 | 111.47 | -5.24 | -6.44 | 90.28 | -7.44 | 34.27 | 168.93 | -10.84 | -8.84 |
| 23Q1 (17) | 0.54 | -40.66 | -10.0 | 0.77 | -31.86 | 6.94 | 169.35 | 68.79 | 11.88 | 117.64 | 46.65 | -6.53 | 97.54 | 63.47 | 18.73 | 189.46 | 56.73 | -2.88 |
| 22Q4 (16) | 0.91 | 22.97 | 5.81 | 1.13 | 39.51 | 13.0 | 100.33 | -18.53 | -5.13 | 80.22 | -28.3 | -11.94 | 59.67 | -11.76 | -6.81 | 120.88 | -27.79 | -9.0 |
| 22Q3 (15) | 0.74 | 8.82 | -12.94 | 0.81 | 6.58 | -19.0 | 123.15 | -7.69 | 14.92 | 111.88 | -6.09 | 23.43 | 67.62 | 0.57 | 15.97 | 167.41 | -9.66 | 20.02 |
| 22Q2 (14) | 0.68 | 13.33 | -8.11 | 0.76 | 5.56 | -19.15 | 133.41 | -11.86 | 8.6 | 119.14 | -5.34 | 22.53 | 67.24 | -18.15 | 12.84 | 185.31 | -5.01 | 15.47 |
| 22Q1 (13) | 0.60 | -30.23 | -4.76 | 0.72 | -28.0 | -20.88 | 151.37 | 43.14 | 4.05 | 125.86 | 38.16 | 26.3 | 82.15 | 28.3 | 15.17 | 195.08 | 46.86 | 12.24 |
| 21Q4 (12) | 0.86 | 1.18 | -14.85 | 1.00 | 0.0 | -23.66 | 105.75 | -1.32 | 16.83 | 91.10 | 0.51 | 30.85 | 64.03 | 9.81 | 18.07 | 132.83 | -4.77 | 25.43 |
| 21Q3 (11) | 0.85 | 14.86 | 37.1 | 1.00 | 6.38 | 6.38 | 107.16 | -12.77 | -26.92 | 90.64 | -6.78 | -6.6 | 58.31 | -2.15 | -21.14 | 139.49 | -13.08 | -17.82 |
| 21Q2 (10) | 0.74 | 17.46 | -7.5 | 0.94 | 3.3 | -19.66 | 122.85 | -15.56 | 7.36 | 97.23 | -2.43 | 25.52 | 59.59 | -16.46 | 5.39 | 160.49 | -7.66 | 18.58 |
| 21Q1 (9) | 0.63 | -37.62 | 21.15 | 0.91 | -30.53 | 18.18 | 145.48 | 60.72 | -16.32 | 99.65 | 43.13 | -15.64 | 71.33 | 31.53 | -13.17 | 173.80 | 64.12 | -17.17 |
| 20Q4 (8) | 1.01 | 62.9 | 0.0 | 1.31 | 39.36 | 2.34 | 90.52 | -38.27 | 0.49 | 69.62 | -28.26 | -1.72 | 54.23 | -26.66 | 28.29 | 105.90 | -37.61 | -10.75 |
| 20Q3 (7) | 0.62 | -22.5 | -26.19 | 0.94 | -19.66 | -6.93 | 146.63 | 28.14 | 36.07 | 97.04 | 25.28 | 8.19 | 73.94 | 30.77 | 50.5 | 169.74 | 25.42 | 14.43 |
| 20Q2 (6) | 0.80 | 53.85 | -4.76 | 1.17 | 51.95 | 14.71 | 114.43 | -34.18 | 5.91 | 77.46 | -34.42 | -13.39 | 56.54 | -31.17 | 9.83 | 135.34 | -35.5 | -7.3 |
| 20Q1 (5) | 0.52 | -48.51 | -27.78 | 0.77 | -39.84 | -12.5 | 173.86 | 93.01 | 36.9 | 118.12 | 66.74 | 13.76 | 82.15 | 94.35 | 19.96 | 209.82 | 76.82 | 29.23 |
| 19Q4 (4) | 1.01 | 20.24 | 0.0 | 1.28 | 26.73 | 0.0 | 90.08 | -16.41 | 0.0 | 70.84 | -21.02 | 0.0 | 42.27 | -13.96 | 0.0 | 118.66 | -20.0 | 0.0 |
| 19Q3 (3) | 0.84 | 0.0 | 0.0 | 1.01 | -0.98 | 0.0 | 107.76 | -0.26 | 0.0 | 89.69 | 0.28 | 0.0 | 49.13 | -4.56 | 0.0 | 148.33 | 1.6 | 0.0 |
| 19Q2 (2) | 0.84 | 16.67 | 0.0 | 1.02 | 15.91 | 0.0 | 108.04 | -14.93 | 0.0 | 89.44 | -13.86 | 0.0 | 51.48 | -24.82 | 0.0 | 146.00 | -10.08 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 127.00 | 0.0 | 0.0 | 103.83 | 0.0 | 0.0 | 68.48 | 0.0 | 0.0 | 162.36 | 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) | 2.42 | -12.32 | 4.01 | 7.22 | 151.02 | 14.27 | 91.13 | -6.56 | 98.48 | 25.55 | 143.67 | -5.01 |
| 2022 (9) | 2.76 | -3.5 | 3.74 | -4.59 | 132.16 | 3.4 | 97.53 | 4.75 | 78.44 | 6.82 | 151.24 | 2.54 |
| 2021 (8) | 2.86 | 0.35 | 3.92 | -14.41 | 127.82 | -0.03 | 93.11 | 16.88 | 73.43 | 16.95 | 147.50 | 1.91 |
| 2020 (7) | 2.85 | -3.72 | 4.58 | 6.76 | 127.86 | 3.84 | 79.66 | -6.37 | 62.79 | -2.86 | 144.73 | 0.81 |
| 2019 (6) | 2.96 | -16.38 | 4.29 | -10.62 | 123.13 | 19.53 | 85.08 | 11.83 | 64.64 | 16.76 | 143.57 | 16.04 |
| 2018 (5) | 3.54 | 9.26 | 4.80 | 6.67 | 103.01 | -8.55 | 76.08 | -6.17 | 55.36 | -4.02 | 123.72 | -9.05 |
| 2017 (4) | 3.24 | -0.92 | 4.50 | -1.53 | 112.64 | 0.97 | 81.08 | 1.6 | 57.68 | 4.44 | 136.03 | -0.07 |
| 2016 (3) | 3.27 | -8.15 | 4.57 | -1.3 | 111.56 | 8.85 | 79.80 | 1.27 | 55.23 | 19.16 | 136.12 | 0.88 |
| 2015 (2) | 3.56 | -7.53 | 4.63 | 2.43 | 102.49 | 8.01 | 78.80 | -2.43 | 46.35 | -13.09 | 134.93 | 10.31 |
| 2014 (1) | 3.85 | 7.54 | 4.52 | -0.66 | 94.89 | -7.03 | 80.76 | 0.66 | 53.33 | -4.31 | 122.32 | -3.35 |
