- 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) | 1.47 | 23.53 | 30.09 | 2.05 | 4.59 | 20.59 | 61.88 | -19.35 | -23.39 | 44.42 | -4.39 | -17.14 | 70.99 | -0.08 | -4.53 | 35.31 | -32.28 | -41.16 |
| 23Q3 (19) | 1.19 | -4.8 | -4.8 | 1.96 | 7.69 | 10.11 | 76.73 | 5.21 | 5.57 | 46.46 | -7.08 | -8.96 | 71.05 | 6.65 | 13.48 | 52.14 | -7.39 | -14.66 |
| 23Q2 (18) | 1.25 | 14.68 | 4.17 | 1.82 | 25.52 | 23.81 | 72.93 | -12.59 | -3.86 | 50.00 | -20.48 | -19.16 | 66.62 | -19.97 | -4.13 | 56.30 | -10.73 | -17.47 |
| 23Q1 (17) | 1.09 | -3.54 | -9.17 | 1.45 | -14.71 | -2.03 | 83.43 | 3.29 | 10.31 | 62.88 | 17.29 | 2.28 | 83.24 | 11.94 | 2.37 | 63.07 | 5.1 | 13.05 |
| 22Q4 (16) | 1.13 | -9.6 | -15.04 | 1.70 | -4.49 | -10.99 | 80.77 | 11.13 | 18.26 | 53.61 | 5.06 | 12.23 | 74.36 | 18.77 | -1.18 | 60.01 | -1.78 | 47.05 |
| 22Q3 (15) | 1.25 | 4.17 | -8.76 | 1.78 | 21.09 | -16.43 | 72.68 | -4.19 | 9.56 | 51.03 | -17.49 | 19.26 | 62.61 | -9.9 | -8.46 | 61.10 | -10.44 | 50.01 |
| 22Q2 (14) | 1.20 | 0.0 | 0.84 | 1.47 | -0.68 | -15.52 | 75.86 | 0.3 | -1.11 | 61.85 | 0.6 | 18.58 | 69.49 | -14.54 | -18.99 | 68.22 | 22.28 | 58.36 |
| 22Q1 (13) | 1.20 | -9.77 | 3.45 | 1.48 | -22.51 | -20.86 | 75.63 | 10.73 | -3.64 | 61.48 | 28.7 | 26.48 | 81.31 | 8.05 | -16.6 | 55.79 | 36.71 | 88.42 |
| 21Q4 (12) | 1.33 | -2.92 | -2.92 | 1.91 | -10.33 | -25.68 | 68.30 | 2.95 | 3.16 | 47.77 | 11.64 | 34.68 | 75.25 | 10.01 | -10.28 | 40.81 | 0.2 | 129.14 |
| 21Q3 (11) | 1.37 | 15.13 | -8.67 | 2.13 | 22.41 | -16.47 | 66.34 | -13.52 | 9.22 | 42.79 | -17.96 | 20.13 | 68.40 | -20.26 | -12.89 | 40.73 | -5.45 | 128.31 |
| 21Q2 (10) | 1.19 | 2.59 | -1.65 | 1.74 | -6.95 | -3.87 | 76.71 | -2.27 | 2.13 | 52.16 | 7.3 | 3.76 | 85.78 | -12.01 | -12.67 | 43.08 | 45.49 | 58.62 |
| 21Q1 (9) | 1.16 | -15.33 | 12.62 | 1.87 | -27.24 | 4.47 | 78.49 | 18.55 | -11.21 | 48.61 | 37.05 | -4.46 | 97.49 | 16.24 | -15.4 | 29.61 | 66.25 | 23.12 |
| 20Q4 (8) | 1.37 | -8.67 | 18.1 | 2.57 | 0.78 | -10.14 | 66.21 | 9.01 | -15.56 | 35.47 | -0.42 | 11.47 | 83.87 | 6.81 | -9.4 | 17.81 | -0.17 | 0.79 |
| 20Q3 (7) | 1.50 | 23.97 | 37.61 | 2.55 | 40.88 | -17.48 | 60.74 | -19.13 | -27.33 | 35.62 | -29.14 | 20.83 | 78.52 | -20.06 | -7.11 | 17.84 | -34.32 | -37.47 |
| 20Q2 (6) | 1.21 | 17.48 | 5.22 | 1.81 | 1.12 | -33.94 | 75.11 | -15.03 | -5.33 | 50.27 | -1.2 | 51.6 | 98.22 | -14.76 | 24.71 | 27.16 | 12.93 | -19.53 |
| 20Q1 (5) | 1.03 | -11.21 | 9.57 | 1.79 | -37.41 | -7.73 | 88.40 | 12.74 | -8.46 | 50.88 | 59.9 | 8.3 | 115.23 | 24.48 | 24.02 | 24.05 | 36.11 | -52.51 |
| 19Q4 (4) | 1.16 | 6.42 | 0.0 | 2.86 | -7.44 | 0.0 | 78.41 | -6.19 | 0.0 | 31.82 | 7.94 | 0.0 | 92.57 | 9.51 | 0.0 | 17.67 | -38.07 | 0.0 |
| 19Q3 (3) | 1.09 | -5.22 | 0.0 | 3.09 | 12.77 | 0.0 | 83.58 | 5.34 | 0.0 | 29.48 | -11.1 | 0.0 | 84.53 | 7.33 | 0.0 | 28.53 | -15.47 | 0.0 |
| 19Q2 (2) | 1.15 | 22.34 | 0.0 | 2.74 | 41.24 | 0.0 | 79.34 | -17.84 | 0.0 | 33.16 | -29.42 | 0.0 | 78.76 | -15.23 | 0.0 | 33.75 | -33.35 | 0.0 |
| 19Q1 (1) | 0.94 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 96.57 | 0.0 | 0.0 | 46.98 | 0.0 | 0.0 | 92.91 | 0.0 | 0.0 | 50.64 | 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) | 4.97 | -3.31 | 6.69 | -11.16 | 73.43 | 3.34 | 54.55 | 12.5 | 81.06 | 14.7 | 46.91 | -4.01 |
| 2022 (9) | 5.14 | 0.0 | 7.53 | -7.27 | 71.06 | 0.07 | 48.49 | 7.83 | 70.67 | -15.2 | 48.87 | 49.68 |
| 2021 (8) | 5.14 | 7.31 | 8.12 | -14.71 | 71.01 | -6.77 | 44.97 | 17.29 | 83.34 | -13.98 | 32.65 | 85.41 |
| 2020 (7) | 4.79 | 10.11 | 9.52 | 1.71 | 76.17 | -9.23 | 38.34 | -1.72 | 96.89 | 12.01 | 17.61 | -51.67 |
| 2019 (6) | 4.35 | 22.88 | 9.36 | 24.3 | 83.92 | -18.59 | 39.01 | -19.52 | 86.50 | -8.02 | 36.44 | -36.64 |
| 2018 (5) | 3.54 | 2.31 | 7.53 | 17.47 | 103.08 | -2.38 | 48.47 | -14.83 | 94.04 | -15.07 | 57.51 | 11.09 |
| 2017 (4) | 3.46 | -3.35 | 6.41 | -3.61 | 105.59 | 3.44 | 56.91 | 3.74 | 110.73 | 2.85 | 51.77 | 5.05 |
| 2016 (3) | 3.58 | 29.24 | 6.65 | -3.48 | 102.08 | -22.47 | 54.86 | 3.53 | 107.66 | -10.91 | 49.28 | -22.76 |
| 2015 (2) | 2.77 | -16.82 | 6.89 | -33.3 | 131.66 | 20.13 | 52.99 | 50.03 | 120.85 | 30.13 | 63.80 | 22.57 |
| 2014 (1) | 3.33 | 2.46 | 10.33 | -0.58 | 109.60 | -2.32 | 35.32 | 0.54 | 92.87 | -2.79 | 52.05 | 0.48 |
