- 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) | 2.47 | 2.49 | 1.65 | 1.04 | 31.65 | 30.0 | 36.85 | -2.41 | -1.63 | 87.50 | -24.2 | -23.29 | 28.25 | 12.64 | -0.53 | 96.10 | -24.99 | -21.95 |
| 23Q3 (19) | 2.41 | -48.94 | 28.19 | 0.79 | -29.46 | 33.9 | 37.76 | 95.95 | -21.82 | 115.43 | 42.61 | -24.81 | 25.08 | 78.25 | -42.52 | 128.11 | 48.72 | -19.02 |
| 23Q2 (18) | 4.72 | 257.58 | 17.41 | 1.12 | 148.89 | -18.84 | 19.27 | -71.99 | -14.92 | 80.94 | -59.82 | 22.73 | 14.07 | -65.81 | -21.22 | 86.14 | -62.4 | 21.77 |
| 23Q1 (17) | 1.32 | -45.68 | -25.84 | 0.45 | -43.75 | -23.73 | 68.79 | 83.64 | 34.7 | 201.44 | 76.61 | 30.42 | 41.15 | 44.89 | 13.24 | 229.08 | 86.05 | 35.4 |
| 22Q4 (16) | 2.43 | 29.26 | 13.02 | 0.80 | 35.59 | 12.68 | 37.46 | -22.44 | -11.38 | 114.06 | -25.7 | -11.61 | 28.40 | -34.91 | -14.54 | 123.13 | -22.16 | -10.83 |
| 22Q3 (15) | 1.88 | -53.23 | 6.82 | 0.59 | -57.25 | -19.18 | 48.30 | 113.25 | -6.38 | 153.52 | 132.78 | 22.79 | 43.63 | 144.29 | 18.3 | 158.19 | 123.62 | 13.2 |
| 22Q2 (14) | 4.02 | 125.84 | 91.43 | 1.38 | 133.9 | 58.62 | 22.65 | -55.65 | -47.64 | 65.95 | -57.3 | -36.87 | 17.86 | -50.85 | -52.9 | 70.74 | -58.19 | -35.57 |
| 22Q1 (13) | 1.78 | -17.21 | -26.75 | 0.59 | -16.9 | -41.0 | 51.07 | 20.82 | 36.44 | 154.46 | 19.7 | 70.19 | 36.34 | 9.36 | -9.85 | 169.19 | 22.53 | 92.55 |
| 21Q4 (12) | 2.15 | 22.16 | -16.02 | 0.71 | -2.74 | -55.35 | 42.27 | -18.07 | 18.9 | 129.04 | 3.21 | 125.0 | 33.23 | -9.9 | 40.51 | 138.08 | -1.19 | 99.39 |
| 21Q3 (11) | 1.76 | -16.19 | -20.0 | 0.73 | -16.09 | -39.17 | 51.59 | 19.26 | 24.55 | 125.03 | 19.68 | 64.56 | 36.88 | -2.74 | 81.59 | 139.74 | 27.27 | 43.93 |
| 21Q2 (10) | 2.10 | -13.58 | 133.33 | 0.87 | -13.0 | 61.11 | 43.26 | 15.58 | -57.15 | 104.47 | 15.11 | -38.41 | 37.92 | -5.93 | -2.87 | 109.80 | 24.96 | -52.58 |
| 21Q1 (9) | 2.43 | -5.08 | 97.56 | 1.00 | -37.11 | -29.58 | 37.43 | 5.29 | -49.33 | 90.76 | 58.26 | 41.64 | 40.31 | 70.44 | 17.73 | 87.87 | 26.89 | -15.27 |
| 20Q4 (8) | 2.56 | 16.36 | 43.02 | 1.59 | 32.5 | -23.92 | 35.55 | -14.17 | -30.1 | 57.35 | -24.52 | 31.42 | 23.65 | 16.45 | -22.41 | 69.25 | -28.67 | 8.15 |
| 20Q3 (7) | 2.20 | 144.44 | 35.8 | 1.20 | 122.22 | -35.83 | 41.42 | -58.97 | -26.29 | 75.98 | -55.21 | 56.14 | 20.31 | -47.98 | -26.97 | 97.09 | -58.07 | 26.03 |
| 20Q2 (6) | 0.90 | -26.83 | -55.0 | 0.54 | -61.97 | -63.27 | 100.96 | 36.67 | 121.55 | 169.63 | 164.72 | 174.88 | 39.04 | 14.02 | 60.86 | 231.55 | 123.29 | 178.94 |
| 20Q1 (5) | 1.23 | -31.28 | 7.89 | 1.42 | -32.06 | 75.31 | 73.87 | 45.24 | -7.74 | 64.08 | 46.84 | -42.87 | 34.24 | 12.34 | -23.71 | 103.70 | 61.96 | -29.63 |
| 19Q4 (4) | 1.79 | 10.49 | 0.0 | 2.09 | 11.76 | 0.0 | 50.86 | -9.49 | 0.0 | 43.64 | -10.32 | 0.0 | 30.48 | 9.6 | 0.0 | 64.03 | -16.89 | 0.0 |
| 19Q3 (3) | 1.62 | -19.0 | 0.0 | 1.87 | 27.21 | 0.0 | 56.19 | 23.3 | 0.0 | 48.66 | -21.15 | 0.0 | 27.81 | 14.59 | 0.0 | 77.04 | -7.19 | 0.0 |
| 19Q2 (2) | 2.00 | 75.44 | 0.0 | 1.47 | 81.48 | 0.0 | 45.57 | -43.09 | 0.0 | 61.71 | -44.99 | 0.0 | 24.27 | -45.92 | 0.0 | 83.01 | -43.67 | 0.0 |
| 19Q1 (1) | 1.14 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 80.07 | 0.0 | 0.0 | 112.17 | 0.0 | 0.0 | 44.88 | 0.0 | 0.0 | 147.36 | 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) | 8.90 | -22.07 | 3.29 | -9.12 | 40.99 | 28.25 | 111.04 | 10.26 | 32.33 | 44.33 | 119.70 | 8.54 |
| 2022 (9) | 11.42 | 27.03 | 3.62 | 4.32 | 31.96 | -21.26 | 100.71 | -4.21 | 22.40 | -27.72 | 110.28 | -3.89 |
| 2021 (8) | 8.99 | 55.27 | 3.47 | -35.74 | 40.59 | -35.63 | 105.14 | 55.65 | 30.99 | -20.19 | 114.74 | 25.03 |
| 2020 (7) | 5.79 | 3.95 | 5.40 | -24.48 | 63.06 | -3.71 | 67.55 | 32.24 | 38.83 | 27.1 | 91.77 | 6.67 |
| 2019 (6) | 5.57 | 2.77 | 7.15 | 55.43 | 65.49 | -2.79 | 51.08 | -35.67 | 30.55 | -15.23 | 86.03 | -22.31 |
| 2018 (5) | 5.42 | -7.82 | 4.60 | 32.56 | 67.37 | 8.45 | 79.40 | -24.61 | 36.04 | -13.11 | 110.74 | -12.08 |
| 2017 (4) | 5.88 | -18.33 | 3.47 | -27.86 | 62.12 | 22.5 | 105.32 | 38.69 | 41.48 | 18.99 | 125.95 | 37.22 |
| 2016 (3) | 7.20 | -5.51 | 4.81 | -0.62 | 50.71 | 5.89 | 75.94 | 0.72 | 34.86 | -11.55 | 91.79 | 9.42 |
| 2015 (2) | 7.62 | 3.67 | 4.84 | 3.86 | 47.89 | -3.51 | 75.40 | -3.7 | 39.41 | -6.54 | 83.89 | -2.18 |
| 2014 (1) | 7.35 | 143.38 | 4.66 | 6.64 | 49.63 | -58.96 | 78.30 | -6.31 | 42.17 | -11.2 | 85.76 | -45.38 |
