- 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) | 1.92 | -0.52 | -9.43 | 0.64 | 3.23 | -9.86 | 47.46 | 0.83 | 10.5 | 142.79 | -2.21 | 11.64 | 39.51 | -11.89 | -24.17 | 150.75 | 1.69 | 26.95 |
| 23Q3 (19) | 1.93 | 2.12 | -11.47 | 0.62 | 0.0 | -23.46 | 47.07 | -2.34 | 12.63 | 146.02 | -0.68 | 29.77 | 44.84 | -15.49 | -13.05 | 148.24 | 4.28 | 44.27 |
| 23Q2 (18) | 1.89 | -2.07 | -21.25 | 0.62 | 0.0 | -27.91 | 48.20 | 2.01 | 27.04 | 147.02 | 0.09 | 39.66 | 53.06 | -5.39 | 8.57 | 142.16 | 2.96 | 50.67 |
| 23Q1 (17) | 1.93 | -8.96 | -23.41 | 0.62 | -12.68 | -25.3 | 47.25 | 10.01 | 31.03 | 146.89 | 14.85 | 34.31 | 56.08 | 7.64 | 12.07 | 138.07 | 16.27 | 44.74 |
| 22Q4 (16) | 2.12 | -2.75 | -8.62 | 0.71 | -12.35 | -20.22 | 42.95 | 2.78 | 9.62 | 127.90 | 13.67 | 24.94 | 52.10 | 1.03 | 3.76 | 118.75 | 15.57 | 30.01 |
| 22Q3 (15) | 2.18 | -9.17 | -1.8 | 0.81 | -5.81 | -13.83 | 41.79 | 10.15 | 1.8 | 112.52 | 6.89 | 15.81 | 51.57 | 5.52 | 1.42 | 102.75 | 8.9 | 17.63 |
| 22Q2 (14) | 2.40 | -4.76 | 0.84 | 0.86 | 3.61 | -14.0 | 37.94 | 5.21 | -0.65 | 105.27 | -3.75 | 15.49 | 48.87 | -2.34 | -6.22 | 94.35 | -1.09 | 22.18 |
| 22Q1 (13) | 2.52 | 8.62 | 7.23 | 0.83 | -6.74 | -15.31 | 36.06 | -7.96 | -6.8 | 109.37 | 6.84 | 17.98 | 50.04 | -0.34 | -12.62 | 95.39 | 4.43 | 28.7 |
| 21Q4 (12) | 2.32 | 4.5 | -1.69 | 0.89 | -5.32 | -11.88 | 39.18 | -4.56 | 1.74 | 102.37 | 5.36 | 13.96 | 50.21 | -1.26 | -8.46 | 91.34 | 4.57 | 24.27 |
| 21Q3 (11) | 2.22 | -6.72 | 5.21 | 0.94 | -6.0 | 8.05 | 41.05 | 7.49 | -4.62 | 97.16 | 6.59 | -7.45 | 50.85 | -2.42 | -19.77 | 87.35 | 13.12 | 3.19 |
| 21Q2 (10) | 2.38 | 1.28 | -17.93 | 1.00 | 2.04 | 7.53 | 38.19 | -1.29 | 21.59 | 91.15 | -1.67 | -6.89 | 52.11 | -9.01 | -9.58 | 77.22 | 4.18 | 7.71 |
| 21Q1 (9) | 2.35 | -0.42 | 9.81 | 0.98 | -2.97 | 36.11 | 38.69 | 0.47 | -9.14 | 92.70 | 3.19 | -26.41 | 57.27 | 4.41 | -28.49 | 74.12 | 0.84 | -16.2 |
| 20Q4 (8) | 2.36 | 11.85 | -5.6 | 1.01 | 16.09 | -2.88 | 38.51 | -10.53 | 5.74 | 89.83 | -14.43 | 2.96 | 54.85 | -13.46 | -8.81 | 73.50 | -13.17 | 15.71 |
| 20Q3 (7) | 2.11 | -27.24 | -20.97 | 0.87 | -6.45 | -22.32 | 43.04 | 37.03 | 26.18 | 104.98 | 7.23 | 29.72 | 63.38 | 9.98 | 20.15 | 84.65 | 18.08 | 35.9 |
| 20Q2 (6) | 2.90 | 35.51 | 6.62 | 0.93 | 29.17 | -7.0 | 31.41 | -26.23 | -6.21 | 97.90 | -22.28 | 7.33 | 57.63 | -28.04 | 12.85 | 71.69 | -18.95 | -2.63 |
| 20Q1 (5) | 2.14 | -14.4 | -3.6 | 0.72 | -30.77 | -11.11 | 42.58 | 16.91 | 3.88 | 125.96 | 44.37 | 11.78 | 80.09 | 33.15 | 33.8 | 88.45 | 39.25 | -5.73 |
| 19Q4 (4) | 2.50 | -6.37 | 0.0 | 1.04 | -7.14 | 0.0 | 36.42 | 6.77 | 0.0 | 87.25 | 7.81 | 0.0 | 60.15 | 14.03 | 0.0 | 63.52 | 1.97 | 0.0 |
| 19Q3 (3) | 2.67 | -1.84 | 0.0 | 1.12 | 12.0 | 0.0 | 34.11 | 1.85 | 0.0 | 80.93 | -11.27 | 0.0 | 52.75 | 3.29 | 0.0 | 62.29 | -15.4 | 0.0 |
| 19Q2 (2) | 2.72 | 22.52 | 0.0 | 1.00 | 23.46 | 0.0 | 33.49 | -18.3 | 0.0 | 91.21 | -19.06 | 0.0 | 51.07 | -14.68 | 0.0 | 73.63 | -21.53 | 0.0 |
| 19Q1 (1) | 2.22 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 40.99 | 0.0 | 0.0 | 112.69 | 0.0 | 0.0 | 59.86 | 0.0 | 0.0 | 93.83 | 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) | 8.14 | -16.0 | 2.59 | -18.55 | 44.86 | 19.02 | 140.88 | 22.85 | 45.45 | -3.46 | 140.29 | 33.24 |
| 2022 (9) | 9.69 | -1.62 | 3.18 | -15.2 | 37.69 | 1.7 | 114.68 | 17.91 | 47.08 | -9.16 | 105.29 | 27.66 |
| 2021 (8) | 9.85 | 26.93 | 3.75 | 13.64 | 37.06 | -21.18 | 97.26 | -12.06 | 51.83 | -26.02 | 82.48 | -5.79 |
| 2020 (7) | 7.76 | -22.32 | 3.30 | -16.24 | 47.02 | 28.72 | 110.60 | 19.45 | 70.06 | 18.69 | 87.55 | 24.89 |
| 2019 (6) | 9.99 | -10.88 | 3.94 | 2.6 | 36.53 | 12.19 | 92.59 | -2.71 | 59.03 | 8.67 | 70.10 | -4.52 |
| 2018 (5) | 11.21 | -1.67 | 3.84 | -1.79 | 32.56 | 1.65 | 95.17 | 2.03 | 54.32 | -11.05 | 73.42 | 14.29 |
| 2017 (4) | 11.40 | 4.49 | 3.91 | -11.94 | 32.03 | -4.25 | 93.28 | 13.51 | 61.07 | 4.72 | 64.24 | 12.09 |
| 2016 (3) | 10.91 | 6.96 | 4.44 | -4.72 | 33.45 | -6.51 | 82.18 | 4.83 | 58.32 | 12.98 | 57.31 | -8.36 |
| 2015 (2) | 10.20 | 14.86 | 4.66 | -1.69 | 35.78 | -12.99 | 78.39 | 1.79 | 51.62 | 1.65 | 62.54 | -7.14 |
| 2014 (1) | 8.88 | 12.41 | 4.74 | 9.72 | 41.12 | -11.01 | 77.01 | -8.91 | 50.78 | -4.96 | 67.35 | -12.91 |
