- 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) | 0.82 | -5.75 | -2.38 | 0.60 | 11.11 | 20.0 | 111.16 | 6.79 | 2.75 | 152.74 | -9.86 | -15.39 | 72.52 | 11.69 | 4.96 | 191.38 | -8.26 | -12.86 |
| 23Q3 (19) | 0.87 | 1.16 | 0.0 | 0.54 | 10.2 | 20.0 | 104.09 | -1.5 | -0.8 | 169.45 | -8.77 | -15.86 | 64.93 | 7.61 | 4.46 | 208.61 | -9.72 | -14.56 |
| 23Q2 (18) | 0.86 | 13.16 | -8.51 | 0.49 | 8.89 | 11.36 | 105.67 | -11.85 | 8.83 | 185.74 | -7.88 | -10.24 | 60.34 | -18.44 | 12.55 | 231.06 | -6.65 | -7.74 |
| 23Q1 (17) | 0.76 | -9.52 | -10.59 | 0.45 | -10.0 | 7.14 | 119.87 | 10.8 | 12.17 | 201.63 | 11.69 | -6.5 | 73.98 | 7.08 | 33.47 | 247.52 | 12.7 | -7.32 |
| 22Q4 (16) | 0.84 | -3.45 | -13.4 | 0.50 | 11.11 | 0.0 | 108.19 | 3.11 | 15.53 | 180.52 | -10.37 | -1.4 | 69.09 | 11.15 | 33.07 | 219.62 | -10.05 | -2.31 |
| 22Q3 (15) | 0.87 | -7.45 | -12.12 | 0.45 | 2.27 | -15.09 | 104.93 | 8.06 | 14.59 | 201.40 | -2.68 | 17.34 | 62.16 | 15.95 | 9.44 | 244.16 | -2.51 | 18.29 |
| 22Q2 (14) | 0.94 | 10.59 | -14.55 | 0.44 | 4.76 | -32.31 | 97.10 | -9.13 | 17.37 | 206.94 | -4.03 | 46.96 | 53.61 | -3.28 | 0.94 | 250.44 | -6.23 | 46.95 |
| 22Q1 (13) | 0.85 | -12.37 | -10.53 | 0.42 | -16.0 | -41.67 | 106.86 | 14.11 | 11.05 | 215.64 | 17.78 | 71.25 | 55.43 | 6.76 | -0.7 | 267.07 | 18.79 | 60.57 |
| 21Q4 (12) | 0.97 | -2.02 | -4.9 | 0.50 | -5.66 | -46.81 | 93.65 | 2.27 | 5.14 | 183.08 | 6.67 | 89.8 | 51.92 | -8.59 | 10.44 | 224.82 | 8.92 | 62.31 |
| 21Q3 (11) | 0.99 | -10.0 | -2.94 | 0.53 | -18.46 | -41.11 | 91.57 | 10.69 | 3.1 | 171.64 | 21.89 | 68.87 | 56.80 | 6.95 | 44.97 | 206.41 | 21.11 | 36.44 |
| 21Q2 (10) | 1.10 | 15.79 | 15.79 | 0.65 | -9.72 | -20.73 | 82.73 | -14.03 | -13.8 | 140.81 | 11.82 | 26.12 | 53.11 | -4.85 | 42.08 | 170.43 | 2.46 | 0.11 |
| 21Q1 (9) | 0.95 | -6.86 | 25.0 | 0.72 | -23.4 | -2.7 | 96.23 | 8.04 | -19.81 | 125.92 | 30.54 | 1.84 | 55.82 | 18.74 | 8.87 | 166.33 | 20.09 | -13.54 |
| 20Q4 (8) | 1.02 | 0.0 | 7.37 | 0.94 | 4.44 | -9.62 | 89.07 | 0.28 | -7.45 | 96.46 | -5.1 | 9.88 | 47.01 | 19.98 | 10.53 | 138.51 | -8.44 | -2.11 |
| 20Q3 (7) | 1.02 | 7.37 | 27.5 | 0.90 | 9.76 | -4.26 | 88.82 | -7.45 | -21.53 | 101.64 | -8.97 | 5.14 | 39.18 | 4.82 | -19.88 | 151.28 | -11.14 | -6.01 |
| 20Q2 (6) | 0.95 | 25.0 | 20.25 | 0.82 | 10.81 | -21.9 | 95.97 | -20.03 | -16.86 | 111.65 | -9.7 | 28.61 | 37.38 | -27.09 | -15.89 | 170.24 | -11.5 | 7.88 |
| 20Q1 (5) | 0.76 | -20.0 | 11.76 | 0.74 | -28.85 | -18.68 | 120.00 | 24.69 | -10.5 | 123.64 | 40.84 | 23.81 | 51.27 | 20.55 | -2.31 | 192.37 | 35.95 | 6.01 |
| 19Q4 (4) | 0.95 | 18.75 | 0.0 | 1.04 | 10.64 | 0.0 | 96.24 | -14.97 | 0.0 | 87.79 | -9.19 | 0.0 | 42.53 | -13.03 | 0.0 | 141.50 | -12.09 | 0.0 |
| 19Q3 (3) | 0.80 | 1.27 | 0.0 | 0.94 | -10.48 | 0.0 | 113.19 | -1.94 | 0.0 | 96.67 | 11.36 | 0.0 | 48.90 | 10.04 | 0.0 | 160.96 | 2.0 | 0.0 |
| 19Q2 (2) | 0.79 | 16.18 | 0.0 | 1.05 | 15.38 | 0.0 | 115.43 | -13.91 | 0.0 | 86.81 | -13.07 | 0.0 | 44.44 | -15.32 | 0.0 | 157.80 | -13.04 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 134.08 | 0.0 | 0.0 | 99.86 | 0.0 | 0.0 | 52.48 | 0.0 | 0.0 | 181.46 | 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) | 2.93 | -13.06 | 2.11 | 7.65 | 124.61 | 14.89 | 172.98 | -6.93 | 82.71 | 25.7 | 214.88 | -5.97 |
| 2022 (9) | 3.37 | -12.01 | 1.96 | -19.34 | 108.46 | 13.77 | 185.86 | 23.58 | 65.80 | 21.11 | 228.52 | 19.39 |
| 2021 (8) | 3.83 | 14.67 | 2.43 | -24.77 | 95.33 | -12.78 | 150.40 | 32.96 | 54.33 | -3.96 | 191.41 | 15.4 |
| 2020 (7) | 3.34 | 9.15 | 3.23 | -13.64 | 109.30 | -8.23 | 113.12 | 15.94 | 56.57 | 13.5 | 165.86 | -0.58 |
| 2019 (6) | 3.06 | -6.99 | 3.74 | -21.26 | 119.10 | 7.34 | 97.57 | 27.09 | 49.84 | 1.42 | 166.83 | 20.39 |
| 2018 (5) | 3.29 | 2.17 | 4.75 | 0.0 | 110.96 | -2.2 | 76.77 | -0.08 | 49.14 | -12.92 | 138.58 | 3.52 |
| 2017 (4) | 3.22 | -0.92 | 4.75 | -11.87 | 113.46 | 1.14 | 76.83 | 13.45 | 56.43 | -7.2 | 133.87 | 12.41 |
| 2016 (3) | 3.25 | -18.55 | 5.39 | 1.13 | 112.18 | 22.53 | 67.72 | -1.15 | 60.81 | -25.96 | 119.09 | 52.8 |
| 2015 (2) | 3.99 | -0.99 | 5.33 | 9.22 | 91.55 | 1.04 | 68.51 | -8.36 | 82.13 | -9.65 | 77.94 | 4.66 |
| 2014 (1) | 4.03 | -1.23 | 4.88 | -12.86 | 90.61 | 1.33 | 74.76 | 14.64 | 90.90 | 22.79 | 74.47 | -7.61 |
