- 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) | 1.21 | -7.63 | -13.57 | 0.71 | 7.58 | 0.0 | 75.51 | 8.99 | 15.94 | 127.86 | -7.66 | 0.18 | 78.32 | -10.4 | -11.98 | 125.05 | 3.91 | 20.5 |
| 23Q3 (19) | 1.31 | -7.75 | -13.25 | 0.66 | 17.86 | 1.54 | 69.28 | 7.86 | 15.31 | 138.47 | -15.11 | -0.72 | 87.41 | -11.31 | -4.79 | 120.34 | -6.55 | 11.68 |
| 23Q2 (18) | 1.42 | 37.86 | -1.39 | 0.56 | 16.67 | 3.7 | 64.23 | -27.3 | 1.71 | 163.11 | -13.84 | -2.74 | 98.56 | -18.79 | -4.89 | 128.77 | -17.61 | 1.21 |
| 23Q1 (17) | 1.03 | -26.43 | -23.7 | 0.48 | -32.39 | -14.29 | 88.35 | 35.65 | 31.36 | 189.31 | 48.33 | 17.39 | 121.36 | 36.39 | 17.79 | 156.30 | 50.61 | 24.55 |
| 22Q4 (16) | 1.40 | -7.28 | -4.76 | 0.71 | 9.23 | 7.58 | 65.13 | 8.41 | 5.52 | 127.63 | -8.5 | -6.94 | 88.98 | -3.08 | -3.23 | 103.78 | -3.68 | -2.94 |
| 22Q3 (15) | 1.51 | 4.86 | 15.27 | 0.65 | 20.37 | 14.04 | 60.08 | -4.86 | -13.29 | 139.48 | -16.83 | -11.92 | 91.81 | -11.41 | -5.88 | 107.75 | -15.31 | -17.18 |
| 22Q2 (14) | 1.44 | 6.67 | 22.03 | 0.54 | -3.57 | 0.0 | 63.15 | -6.11 | -17.87 | 167.70 | 3.99 | 0.41 | 103.63 | 0.58 | 18.54 | 127.23 | 1.39 | -18.69 |
| 22Q1 (13) | 1.35 | -8.16 | 45.16 | 0.56 | -15.15 | 21.74 | 67.26 | 8.98 | -31.09 | 161.26 | 17.58 | -18.56 | 103.03 | 12.05 | 5.33 | 125.49 | 17.37 | -36.55 |
| 21Q4 (12) | 1.47 | 12.21 | 9.7 | 0.66 | 15.79 | 4.76 | 61.72 | -10.93 | -9.16 | 137.15 | -13.39 | -5.49 | 91.95 | -5.74 | 20.24 | 106.92 | -17.82 | -21.71 |
| 21Q3 (11) | 1.31 | 11.02 | 11.97 | 0.57 | 5.56 | 29.55 | 69.29 | -9.88 | -10.63 | 158.36 | -5.19 | -23.56 | 97.55 | 11.59 | -19.17 | 130.10 | -16.86 | -20.69 |
| 21Q2 (10) | 1.18 | 26.88 | -11.28 | 0.54 | 17.39 | 3.85 | 76.89 | -21.22 | 12.41 | 167.02 | -15.65 | -5.03 | 87.42 | -10.63 | -17.47 | 156.48 | -20.89 | 13.11 |
| 21Q1 (9) | 0.93 | -30.6 | -25.0 | 0.46 | -26.98 | -8.0 | 97.60 | 43.66 | 32.5 | 198.01 | 36.46 | 8.21 | 97.82 | 27.92 | -20.13 | 197.79 | 44.83 | 47.42 |
| 20Q4 (8) | 1.34 | 14.53 | -24.72 | 0.63 | 43.18 | -10.0 | 67.94 | -12.37 | 33.24 | 145.11 | -29.96 | 12.18 | 76.47 | -36.63 | -20.55 | 136.57 | -16.74 | 62.43 |
| 20Q3 (7) | 1.17 | -12.03 | 3.54 | 0.44 | -15.38 | -13.73 | 77.53 | 13.35 | -3.77 | 207.18 | 17.81 | 17.15 | 120.68 | 13.94 | -7.15 | 164.03 | 18.57 | 28.71 |
| 20Q2 (6) | 1.33 | 7.26 | 26.67 | 0.52 | 4.0 | -14.75 | 68.40 | -7.14 | -21.4 | 175.86 | -3.89 | 17.72 | 105.92 | -13.51 | 8.62 | 138.34 | 3.11 | -0.4 |
| 20Q1 (5) | 1.24 | -30.34 | 53.09 | 0.50 | -28.57 | 2.04 | 73.66 | 44.46 | -34.09 | 182.98 | 41.46 | -1.28 | 122.47 | 27.24 | 25.96 | 134.17 | 59.57 | -32.88 |
| 19Q4 (4) | 1.78 | 57.52 | 0.0 | 0.70 | 37.25 | 0.0 | 50.99 | -36.71 | 0.0 | 129.35 | -26.86 | 0.0 | 96.25 | -25.95 | 0.0 | 84.08 | -34.02 | 0.0 |
| 19Q3 (3) | 1.13 | 7.62 | 0.0 | 0.51 | -16.39 | 0.0 | 80.57 | -7.41 | 0.0 | 176.85 | 18.38 | 0.0 | 129.98 | 33.3 | 0.0 | 127.44 | -8.25 | 0.0 |
| 19Q2 (2) | 1.05 | 29.63 | 0.0 | 0.61 | 24.49 | 0.0 | 87.02 | -22.14 | 0.0 | 149.39 | -19.41 | 0.0 | 97.51 | 0.29 | 0.0 | 138.90 | -30.52 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 111.76 | 0.0 | 0.0 | 185.36 | 0.0 | 0.0 | 97.23 | 0.0 | 0.0 | 199.90 | 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) | 4.09 | -16.02 | 2.61 | 0.77 | 89.31 | 19.16 | 140.03 | -0.79 | 91.54 | -6.42 | 137.80 | 16.49 |
| 2022 (9) | 4.87 | 9.68 | 2.59 | 16.67 | 74.95 | -8.76 | 141.15 | -14.02 | 97.82 | -1.09 | 118.29 | -19.77 |
| 2021 (8) | 4.44 | 2.3 | 2.22 | -0.89 | 82.15 | -2.3 | 164.17 | 0.64 | 98.90 | -4.19 | 147.43 | 2.39 |
| 2020 (7) | 4.34 | 0.93 | 2.24 | 0.0 | 84.08 | -0.85 | 163.13 | 0.23 | 103.22 | 0.09 | 143.99 | -0.3 |
| 2019 (6) | 4.30 | 123.96 | 2.24 | 25.84 | 84.80 | -55.5 | 162.75 | -20.44 | 103.13 | -32.14 | 144.42 | -40.61 |
| 2018 (5) | 1.92 | -7.69 | 1.78 | -34.07 | 190.57 | 8.74 | 204.56 | 51.54 | 151.97 | 8.47 | 243.17 | 42.92 |
| 2017 (4) | 2.08 | -52.29 | 2.70 | -12.34 | 175.26 | 109.24 | 134.99 | 14.04 | 140.10 | 46.73 | 170.15 | 59.54 |
| 2016 (3) | 4.36 | -34.04 | 3.08 | 18.01 | 83.76 | 51.77 | 118.37 | -15.29 | 95.48 | 27.78 | 106.65 | -11.28 |
| 2015 (2) | 6.61 | 0.76 | 2.61 | 23.11 | 55.19 | -0.84 | 139.74 | -18.93 | 74.72 | -16.49 | 120.21 | -13.25 |
| 2014 (1) | 6.56 | -2.09 | 2.12 | -20.3 | 55.66 | 2.11 | 172.38 | 25.61 | 89.47 | 0.35 | 138.57 | 35.1 |
