- 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) | 0.88 | 11.39 | 6.02 | 0.86 | 17.81 | 40.98 | 103.68 | -9.72 | -5.63 | 106.08 | -15.1 | -28.49 | 45.63 | -6.4 | -5.1 | 164.13 | -14.09 | -21.89 |
| 23Q3 (19) | 0.79 | -2.47 | 12.86 | 0.73 | -6.41 | 37.74 | 114.84 | 2.66 | -11.09 | 124.95 | 7.44 | -26.83 | 48.75 | 25.13 | -15.63 | 191.05 | 0.97 | -21.1 |
| 23Q2 (18) | 0.81 | -3.57 | 8.0 | 0.78 | 16.42 | 36.84 | 111.86 | 3.12 | -8.24 | 116.30 | -14.56 | -26.68 | 38.96 | -6.19 | -20.75 | 189.21 | -6.83 | -18.22 |
| 23Q1 (17) | 0.84 | 1.2 | 7.69 | 0.67 | 9.84 | 11.67 | 108.48 | -1.27 | -7.47 | 136.12 | -8.24 | -10.66 | 41.53 | -13.62 | -10.15 | 203.07 | -3.36 | -9.09 |
| 22Q4 (16) | 0.83 | 18.57 | 20.29 | 0.61 | 15.09 | 7.02 | 109.87 | -14.93 | -16.2 | 148.35 | -13.13 | -7.32 | 48.08 | -16.79 | -18.23 | 210.14 | -13.22 | -9.57 |
| 22Q3 (15) | 0.70 | -6.67 | -19.54 | 0.53 | -7.02 | -23.19 | 129.16 | 5.96 | 23.24 | 170.77 | 7.65 | 29.44 | 57.78 | 17.53 | -3.64 | 242.15 | 4.66 | 36.98 |
| 22Q2 (14) | 0.75 | -3.85 | -18.48 | 0.57 | -5.0 | -38.04 | 121.90 | 3.97 | 22.93 | 158.63 | 4.12 | 60.36 | 49.16 | 6.36 | -4.6 | 231.37 | 3.58 | 57.88 |
| 22Q1 (13) | 0.78 | 13.04 | -14.29 | 0.60 | 5.26 | -40.0 | 117.24 | -10.58 | 17.78 | 152.36 | -4.81 | 67.36 | 46.22 | -21.39 | -19.03 | 223.38 | -3.87 | 67.33 |
| 21Q4 (12) | 0.69 | -20.69 | -33.65 | 0.57 | -17.39 | -54.4 | 131.11 | 25.1 | 49.43 | 160.06 | 21.32 | 120.1 | 58.80 | -1.93 | 31.75 | 232.37 | 31.45 | 100.63 |
| 21Q3 (11) | 0.87 | -5.43 | -20.91 | 0.69 | -25.0 | -34.29 | 104.80 | 5.69 | 27.09 | 131.93 | 33.37 | 52.71 | 59.96 | 16.36 | 52.8 | 176.78 | 20.63 | 36.38 |
| 21Q2 (10) | 0.92 | 1.1 | 1.1 | 0.92 | -8.0 | 21.05 | 99.16 | -0.38 | -0.65 | 98.92 | 8.66 | -17.72 | 51.53 | -9.72 | -9.13 | 146.55 | 9.78 | -10.27 |
| 21Q1 (9) | 0.91 | -12.5 | 2.25 | 1.00 | -20.0 | 21.95 | 99.54 | 13.45 | -3.02 | 91.04 | 25.19 | -18.43 | 57.08 | 27.9 | -2.23 | 133.50 | 15.27 | -14.35 |
| 20Q4 (8) | 1.04 | -5.45 | -4.59 | 1.25 | 19.05 | 37.36 | 87.74 | 6.4 | 5.14 | 72.72 | -15.82 | -27.0 | 44.63 | 13.74 | -4.06 | 115.82 | -10.65 | -15.18 |
| 20Q3 (7) | 1.10 | 20.88 | 20.88 | 1.05 | 38.16 | 31.25 | 82.46 | -17.38 | -17.28 | 86.39 | -28.14 | -23.83 | 39.24 | -30.81 | -32.34 | 129.62 | -20.63 | -16.42 |
| 20Q2 (6) | 0.91 | 2.25 | -13.33 | 0.76 | -7.32 | -19.15 | 99.81 | -2.76 | 15.03 | 120.22 | 7.71 | 24.81 | 56.71 | -2.86 | 6.28 | 163.32 | 4.79 | 25.89 |
| 20Q1 (5) | 0.89 | -18.35 | 3.49 | 0.82 | -9.89 | -9.89 | 102.64 | 23.0 | -3.03 | 111.61 | 12.04 | 11.63 | 58.38 | 25.49 | -4.69 | 155.86 | 14.14 | 7.8 |
| 19Q4 (4) | 1.09 | 19.78 | 0.0 | 0.91 | 13.75 | 0.0 | 83.45 | -16.28 | 0.0 | 99.62 | -12.16 | 0.0 | 46.52 | -19.79 | 0.0 | 136.55 | -11.95 | 0.0 |
| 19Q3 (3) | 0.91 | -13.33 | 0.0 | 0.80 | -14.89 | 0.0 | 99.68 | 14.88 | 0.0 | 113.41 | 17.74 | 0.0 | 58.00 | 8.7 | 0.0 | 155.09 | 19.55 | 0.0 |
| 19Q2 (2) | 1.05 | 22.09 | 0.0 | 0.94 | 3.3 | 0.0 | 86.77 | -18.03 | 0.0 | 96.32 | -3.66 | 0.0 | 53.36 | -12.88 | 0.0 | 129.73 | -10.27 | 0.0 |
| 19Q1 (1) | 0.86 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 105.85 | 0.0 | 0.0 | 99.98 | 0.0 | 0.0 | 61.25 | 0.0 | 0.0 | 144.58 | 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) | 3.17 | -6.21 | 2.80 | 16.67 | 115.22 | 6.6 | 130.15 | -14.3 | 48.18 | -1.67 | 197.20 | -6.52 |
| 2022 (9) | 3.38 | -9.38 | 2.40 | -24.05 | 108.09 | 10.54 | 151.86 | 31.42 | 49.00 | -11.33 | 210.95 | 33.45 |
| 2021 (8) | 3.73 | 7.8 | 3.16 | -17.06 | 97.78 | -7.21 | 115.55 | 20.54 | 55.26 | -6.51 | 158.08 | 11.22 |
| 2020 (7) | 3.46 | -2.26 | 3.81 | 1.87 | 105.38 | 2.15 | 95.86 | -1.84 | 59.11 | -4.06 | 142.13 | 2.1 |
| 2019 (6) | 3.54 | 2.02 | 3.74 | -10.95 | 103.16 | -1.92 | 97.66 | 12.43 | 61.61 | 7.28 | 139.20 | 3.41 |
| 2018 (5) | 3.47 | 8.44 | 4.20 | -34.48 | 105.18 | -7.66 | 86.86 | 52.63 | 57.43 | -17.63 | 134.61 | 33.15 |
| 2017 (4) | 3.20 | -3.9 | 6.41 | -1.54 | 113.90 | 3.89 | 56.91 | 1.48 | 69.72 | 9.36 | 101.10 | -0.85 |
| 2016 (3) | 3.33 | 16.43 | 6.51 | 88.7 | 109.64 | -14.09 | 56.08 | -46.92 | 63.75 | 58.07 | 101.97 | -47.15 |
| 2015 (2) | 2.86 | -10.34 | 3.45 | -11.54 | 127.62 | 11.44 | 105.65 | 12.79 | 40.33 | 3.6 | 192.94 | 13.99 |
| 2014 (1) | 3.19 | -15.16 | 3.90 | -2.26 | 114.52 | 17.96 | 93.67 | 2.32 | 38.93 | -2.92 | 169.26 | 13.95 |
