- 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) | 0.77 | 0.0 | -3.75 | 0.71 | -19.32 | -27.55 | 118.85 | 0.71 | 4.84 | 129.00 | 24.23 | 38.35 | 85.68 | -5.56 | -15.94 | 162.17 | 23.68 | 54.93 |
| 23Q3 (19) | 0.77 | 8.45 | -15.38 | 0.88 | 8.64 | -9.28 | 118.01 | -8.48 | 18.37 | 103.84 | -7.45 | 10.74 | 90.72 | -12.65 | -21.06 | 131.12 | -4.49 | 66.95 |
| 23Q2 (18) | 0.71 | -6.58 | -26.8 | 0.81 | -15.62 | -18.18 | 128.95 | 7.61 | 38.03 | 112.20 | 17.89 | 22.5 | 103.86 | 12.59 | -10.27 | 137.29 | 11.84 | 98.25 |
| 23Q1 (17) | 0.76 | -5.0 | -15.56 | 0.96 | -2.04 | -3.03 | 119.83 | 5.71 | 18.11 | 95.17 | 2.07 | 3.74 | 92.25 | -9.5 | -19.91 | 122.76 | 17.28 | 57.36 |
| 22Q4 (16) | 0.80 | -12.09 | -13.04 | 0.98 | 1.03 | -1.01 | 113.36 | 13.7 | 15.02 | 93.24 | -0.57 | 1.9 | 101.93 | -11.3 | -22.13 | 104.67 | 33.27 | 76.9 |
| 22Q3 (15) | 0.91 | -6.19 | -6.19 | 0.97 | -2.02 | -4.9 | 99.70 | 6.72 | 6.01 | 93.77 | 2.38 | 5.16 | 114.92 | -0.72 | -20.34 | 78.54 | 13.42 | 101.64 |
| 22Q2 (14) | 0.97 | 7.78 | -15.65 | 0.99 | 0.0 | -17.5 | 93.42 | -7.92 | 17.81 | 91.59 | -0.16 | 20.83 | 115.75 | 0.49 | -7.64 | 69.25 | -11.23 | 132.62 |
| 22Q1 (13) | 0.90 | -2.17 | -5.26 | 0.99 | 0.0 | -13.91 | 101.46 | 2.94 | 5.85 | 91.74 | 0.26 | 15.82 | 115.19 | -12.0 | -19.1 | 78.01 | 31.84 | 138.85 |
| 21Q4 (12) | 0.92 | -5.15 | -2.13 | 0.99 | -2.94 | -32.19 | 98.56 | 4.8 | 1.87 | 91.50 | 2.61 | 47.3 | 130.90 | -9.27 | 9.86 | 59.17 | 51.91 | 49.01 |
| 21Q3 (11) | 0.97 | -15.65 | 12.79 | 1.02 | -15.0 | -29.66 | 94.05 | 18.6 | -11.23 | 89.17 | 17.64 | 42.28 | 144.27 | 15.11 | 24.57 | 38.95 | 30.84 | -26.26 |
| 21Q2 (10) | 1.15 | 21.05 | 51.32 | 1.20 | 4.35 | -5.51 | 79.30 | -17.27 | -33.76 | 75.80 | -4.31 | 5.59 | 125.33 | -11.98 | -9.15 | 29.77 | -8.85 | -44.4 |
| 21Q1 (9) | 0.95 | 1.06 | 20.25 | 1.15 | -21.23 | -19.01 | 95.85 | -0.93 | -17.19 | 79.21 | 27.51 | 23.5 | 142.39 | 19.5 | 4.96 | 32.66 | -17.75 | -26.16 |
| 20Q4 (8) | 0.94 | 9.3 | 11.9 | 1.46 | 0.69 | -14.12 | 96.75 | -8.68 | -11.14 | 62.12 | -0.88 | 15.74 | 119.15 | 2.88 | -0.37 | 39.71 | -24.82 | -7.57 |
| 20Q3 (7) | 0.86 | 13.16 | -13.13 | 1.45 | 14.17 | -13.17 | 105.95 | -11.49 | 15.13 | 62.67 | -12.7 | 15.27 | 115.81 | -16.06 | 4.08 | 52.82 | -1.34 | 50.36 |
| 20Q2 (6) | 0.76 | -3.8 | -20.0 | 1.27 | -10.56 | -9.93 | 119.71 | 3.42 | 25.06 | 71.79 | 11.93 | 11.46 | 137.96 | 1.7 | 12.24 | 53.54 | 21.05 | 43.89 |
| 20Q1 (5) | 0.79 | -5.95 | -18.56 | 1.42 | -16.47 | -4.7 | 115.75 | 6.31 | 23.78 | 64.14 | 19.51 | 5.15 | 135.66 | 13.44 | 22.95 | 44.23 | 2.96 | 0.14 |
| 19Q4 (4) | 0.84 | -15.15 | 0.0 | 1.70 | 1.8 | 0.0 | 108.88 | 18.31 | 0.0 | 53.67 | -1.29 | 0.0 | 119.59 | 7.48 | 0.0 | 42.96 | 22.29 | 0.0 |
| 19Q3 (3) | 0.99 | 4.21 | 0.0 | 1.67 | 18.44 | 0.0 | 92.03 | -3.85 | 0.0 | 54.37 | -15.59 | 0.0 | 111.27 | -9.48 | 0.0 | 35.13 | -5.59 | 0.0 |
| 19Q2 (2) | 0.95 | -2.06 | 0.0 | 1.41 | -5.37 | 0.0 | 95.72 | 2.36 | 0.0 | 64.41 | 5.59 | 0.0 | 122.92 | 11.4 | 0.0 | 37.21 | -15.76 | 0.0 |
| 19Q1 (1) | 0.97 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 93.51 | 0.0 | 0.0 | 61.00 | 0.0 | 0.0 | 110.34 | 0.0 | 0.0 | 44.17 | 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) | 2.78 | -26.26 | 2.74 | -38.57 | 131.32 | 35.66 | 133.04 | 62.42 | 99.47 | 5.62 | 164.90 | 95.06 |
| 2022 (9) | 3.77 | -4.56 | 4.46 | -10.62 | 96.80 | 4.71 | 81.91 | 11.94 | 94.18 | -17.01 | 84.54 | 62.17 |
| 2021 (8) | 3.95 | 12.86 | 4.99 | -17.79 | 92.45 | -11.33 | 73.17 | 21.65 | 113.49 | -10.82 | 52.13 | 40.32 |
| 2020 (7) | 3.50 | -6.17 | 6.07 | -6.9 | 104.26 | 6.64 | 60.15 | 7.39 | 127.26 | 14.14 | 37.15 | -12.15 |
| 2019 (6) | 3.73 | 13.03 | 6.52 | -4.26 | 97.77 | -11.62 | 56.01 | 4.46 | 111.49 | -6.66 | 42.29 | -5.6 |
| 2018 (5) | 3.30 | 28.4 | 6.81 | -28.99 | 110.62 | -22.01 | 53.62 | 40.88 | 119.44 | -16.66 | 44.80 | 22.44 |
| 2017 (4) | 2.57 | -6.2 | 9.59 | -18.17 | 141.84 | 6.66 | 38.06 | 22.18 | 143.31 | 13.49 | 36.59 | -3.35 |
| 2016 (3) | 2.74 | 3.01 | 11.72 | 5.21 | 132.98 | -3.2 | 31.15 | -4.91 | 126.28 | 7.88 | 37.86 | -28.67 |
| 2015 (2) | 2.66 | -5.0 | 11.14 | -32.2 | 137.37 | 5.48 | 32.76 | 47.43 | 117.06 | 4.77 | 53.08 | 30.32 |
| 2014 (1) | 2.80 | 26.13 | 16.43 | -12.7 | 130.23 | -20.64 | 22.22 | 14.54 | 111.73 | -14.88 | 40.73 | -22.03 |
