- 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) | 0.90 | 5.88 | -9.09 | 0.49 | -22.22 | -50.0 | 100.72 | -5.67 | 9.15 | 186.35 | 28.11 | 100.46 | 78.60 | 3.12 | 6.42 | 208.47 | 18.44 | 87.17 |
| 23Q3 (19) | 0.85 | -27.97 | -26.09 | 0.63 | -23.17 | -43.24 | 106.77 | 38.37 | 34.81 | 145.46 | 31.47 | 76.66 | 76.22 | 2.54 | 23.19 | 176.01 | 55.12 | 76.59 |
| 23Q2 (18) | 1.18 | -7.09 | 29.67 | 0.82 | -15.46 | 1.23 | 77.16 | 7.57 | -22.96 | 110.64 | 18.37 | -2.1 | 74.33 | 5.3 | -12.32 | 113.47 | 19.93 | -11.62 |
| 23Q1 (17) | 1.27 | 28.28 | 4.1 | 0.97 | -1.02 | -4.9 | 71.73 | -22.27 | -4.01 | 93.47 | 0.55 | 4.49 | 70.59 | -4.43 | 7.17 | 94.61 | -15.06 | -3.75 |
| 22Q4 (16) | 0.99 | -13.91 | -37.74 | 0.98 | -11.71 | -2.0 | 92.28 | 16.52 | 60.77 | 92.96 | 12.9 | 1.65 | 73.86 | 19.38 | 15.6 | 111.38 | 11.75 | 31.08 |
| 22Q3 (15) | 1.15 | 26.37 | -6.5 | 1.11 | 37.04 | 68.18 | 79.20 | -20.92 | 7.17 | 82.34 | -27.14 | -40.15 | 61.87 | -27.01 | -43.33 | 99.67 | -22.37 | -2.57 |
| 22Q2 (14) | 0.91 | -25.41 | -25.41 | 0.81 | -20.59 | -12.9 | 100.15 | 34.02 | 34.09 | 113.01 | 26.34 | 15.86 | 84.77 | 28.69 | -10.43 | 128.39 | 30.61 | 65.47 |
| 22Q1 (13) | 1.22 | -23.27 | 8.93 | 1.02 | 2.0 | -13.56 | 74.73 | 30.19 | -8.32 | 89.45 | -2.19 | 15.69 | 65.87 | 3.1 | -24.19 | 98.30 | 15.69 | 36.62 |
| 21Q4 (12) | 1.59 | 29.27 | 8.16 | 1.00 | 51.52 | -32.43 | 57.40 | -22.33 | -7.13 | 91.45 | -33.52 | 49.11 | 63.89 | -41.48 | 7.94 | 84.97 | -16.94 | 32.87 |
| 21Q3 (11) | 1.23 | 0.82 | -20.13 | 0.66 | -29.03 | -41.07 | 73.90 | -1.06 | 24.81 | 137.57 | 41.04 | 68.98 | 109.17 | 15.35 | 63.31 | 102.30 | 31.85 | 38.67 |
| 21Q2 (10) | 1.22 | 8.93 | -19.21 | 0.93 | -21.19 | -18.42 | 74.69 | -8.37 | 23.56 | 97.54 | 26.15 | 21.7 | 94.64 | 8.92 | 25.12 | 77.59 | 7.84 | 19.44 |
| 21Q1 (9) | 1.12 | -23.81 | -22.22 | 1.18 | -20.27 | -8.53 | 81.51 | 31.87 | 28.83 | 77.32 | 26.07 | 9.29 | 86.89 | 46.8 | 18.14 | 71.95 | 12.51 | 18.96 |
| 20Q4 (8) | 1.47 | -4.55 | -12.5 | 1.48 | 32.14 | 1.37 | 61.81 | 4.39 | 14.4 | 61.33 | -24.67 | -1.68 | 59.19 | -11.46 | -7.33 | 63.95 | -13.31 | 21.72 |
| 20Q3 (7) | 1.54 | 1.99 | 8.45 | 1.12 | -1.75 | -21.13 | 59.21 | -2.05 | -7.66 | 81.41 | 1.57 | 26.81 | 66.85 | -11.62 | -4.5 | 73.77 | 13.56 | 26.49 |
| 20Q2 (6) | 1.51 | 4.86 | -9.04 | 1.14 | -11.63 | -25.97 | 60.45 | -4.46 | 10.03 | 80.15 | 13.29 | 35.37 | 75.64 | 2.84 | 34.76 | 64.96 | 7.41 | 11.96 |
| 20Q1 (5) | 1.44 | -14.29 | 25.22 | 1.29 | -11.64 | 31.63 | 63.27 | 17.1 | -20.17 | 70.75 | 13.42 | -23.89 | 73.55 | 15.16 | 12.62 | 60.48 | 15.11 | -43.43 |
| 19Q4 (4) | 1.68 | 18.31 | 0.0 | 1.46 | 2.82 | 0.0 | 54.03 | -15.74 | 0.0 | 62.38 | -2.83 | 0.0 | 63.87 | -8.76 | 0.0 | 52.54 | -9.91 | 0.0 |
| 19Q3 (3) | 1.42 | -14.46 | 0.0 | 1.42 | -7.79 | 0.0 | 64.12 | 16.71 | 0.0 | 64.20 | 8.43 | 0.0 | 70.00 | 24.71 | 0.0 | 58.32 | 0.52 | 0.0 |
| 19Q2 (2) | 1.66 | 44.35 | 0.0 | 1.54 | 57.14 | 0.0 | 54.94 | -30.68 | 0.0 | 59.21 | -36.31 | 0.0 | 56.13 | -14.06 | 0.0 | 58.02 | -45.73 | 0.0 |
| 19Q1 (1) | 1.15 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 79.26 | 0.0 | 0.0 | 92.96 | 0.0 | 0.0 | 65.31 | 0.0 | 0.0 | 106.91 | 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) | 4.30 | -19.93 | 2.90 | -29.78 | 84.80 | 24.87 | 125.86 | 42.34 | 80.28 | 22.08 | 130.38 | 43.95 |
| 2022 (9) | 5.37 | 42.06 | 4.13 | 19.36 | 67.91 | -29.61 | 88.42 | -16.19 | 65.76 | -25.03 | 90.57 | -20.74 |
| 2021 (8) | 3.78 | -27.72 | 3.46 | -40.55 | 96.48 | 38.36 | 105.50 | 68.07 | 87.71 | 24.8 | 114.27 | 83.65 |
| 2020 (7) | 5.23 | -2.06 | 5.82 | 10.65 | 69.73 | 1.93 | 62.77 | -9.46 | 70.28 | 26.33 | 62.22 | -24.22 |
| 2019 (6) | 5.34 | 20.54 | 5.26 | 17.15 | 68.41 | -16.92 | 69.33 | -14.81 | 55.63 | -19.6 | 82.11 | -13.14 |
| 2018 (5) | 4.43 | -14.64 | 4.49 | -32.78 | 82.34 | 17.13 | 81.38 | 48.88 | 69.19 | -12.62 | 94.53 | 106.49 |
| 2017 (4) | 5.19 | -5.98 | 6.68 | -32.8 | 70.30 | 6.24 | 54.66 | 48.86 | 79.18 | 11.3 | 45.78 | 44.19 |
| 2016 (3) | 5.52 | -6.6 | 9.94 | -1.09 | 66.17 | 7.19 | 36.72 | 1.05 | 71.14 | 30.08 | 31.75 | -26.79 |
| 2015 (2) | 5.91 | 26.82 | 10.05 | 38.81 | 61.73 | -21.22 | 36.34 | -27.91 | 54.69 | 28.32 | 43.37 | -49.66 |
| 2014 (1) | 4.66 | 12.02 | 7.24 | 24.61 | 78.36 | -10.72 | 50.41 | -19.77 | 42.62 | -2.07 | 86.16 | -19.54 |
