- 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) | 0.79 | -10.23 | 14.49 | 1.01 | -11.4 | -3.81 | 115.14 | 11.92 | -12.08 | 89.74 | 12.37 | 3.34 | 82.66 | 8.91 | -4.7 | 122.21 | 14.38 | -6.75 |
| 23Q3 (19) | 0.88 | 1.15 | 14.29 | 1.14 | 1.79 | -3.39 | 102.88 | -2.06 | -12.82 | 79.86 | -1.82 | 3.81 | 75.90 | 1.88 | 0.42 | 106.85 | -4.49 | -10.48 |
| 23Q2 (18) | 0.87 | 12.99 | 22.54 | 1.12 | 10.89 | 10.89 | 105.04 | -11.31 | -17.59 | 81.34 | -9.63 | -9.53 | 74.50 | -11.16 | -14.26 | 111.87 | -10.22 | -14.26 |
| 23Q1 (17) | 0.77 | 11.59 | 10.0 | 1.01 | -3.81 | -1.94 | 118.44 | -9.56 | -8.26 | 90.01 | 3.65 | 1.98 | 83.86 | -3.32 | -10.44 | 124.60 | -4.93 | 0.7 |
| 22Q4 (16) | 0.69 | -10.39 | -11.54 | 1.05 | -11.02 | -8.7 | 130.96 | 10.97 | 12.15 | 86.84 | 12.88 | 10.11 | 86.74 | 14.77 | -2.51 | 131.06 | 9.8 | 22.86 |
| 22Q3 (15) | 0.77 | 8.45 | -23.0 | 1.18 | 16.83 | -2.48 | 118.01 | -7.41 | 30.31 | 76.93 | -14.44 | 2.11 | 75.58 | -13.02 | -4.18 | 119.36 | -8.52 | 37.16 |
| 22Q2 (14) | 0.71 | 1.43 | -12.35 | 1.01 | -1.94 | 7.45 | 127.46 | -1.28 | 13.21 | 89.91 | 1.87 | -7.48 | 86.89 | -7.21 | -5.51 | 130.48 | 5.46 | 10.75 |
| 22Q1 (13) | 0.70 | -10.26 | -7.89 | 1.03 | -10.43 | 8.42 | 129.11 | 10.57 | 7.74 | 88.26 | 11.91 | -8.16 | 93.64 | 5.25 | 5.53 | 123.73 | 15.99 | -2.74 |
| 21Q4 (12) | 0.78 | -22.0 | -1.27 | 1.15 | -4.96 | 16.16 | 116.77 | 28.94 | 1.72 | 78.87 | 4.69 | -14.3 | 88.97 | 12.79 | 5.27 | 106.67 | 22.58 | -12.79 |
| 21Q3 (11) | 1.00 | 23.46 | 21.95 | 1.21 | 28.72 | 22.22 | 90.56 | -19.57 | -17.97 | 75.34 | -22.47 | -18.01 | 78.88 | -14.22 | 1.09 | 87.02 | -26.14 | -29.97 |
| 21Q2 (10) | 0.81 | 6.58 | -6.9 | 0.94 | -1.05 | -2.08 | 112.59 | -6.05 | 7.38 | 97.18 | 1.12 | 2.58 | 91.96 | 3.64 | 30.11 | 117.81 | -7.39 | -8.62 |
| 21Q1 (9) | 0.76 | -3.8 | 16.92 | 0.95 | -4.04 | 17.28 | 119.84 | 4.39 | -14.96 | 96.10 | 4.42 | -14.19 | 88.73 | 4.98 | -3.65 | 127.21 | 4.01 | -20.9 |
| 20Q4 (8) | 0.79 | -3.66 | 6.76 | 0.99 | 0.0 | -8.33 | 114.80 | 3.99 | -6.65 | 92.03 | 0.15 | 8.83 | 84.52 | 8.32 | -0.25 | 122.31 | -1.57 | -0.41 |
| 20Q3 (7) | 0.82 | -5.75 | 1.23 | 0.99 | 3.13 | -31.72 | 110.40 | 5.29 | -1.81 | 91.89 | -3.01 | 46.3 | 78.03 | 10.4 | 0.85 | 124.26 | -3.61 | 26.96 |
| 20Q2 (6) | 0.87 | 33.85 | 8.75 | 0.96 | 18.52 | -45.14 | 104.85 | -25.6 | -7.82 | 94.74 | -15.4 | 81.81 | 70.68 | -23.25 | -7.41 | 128.92 | -19.84 | 44.03 |
| 20Q1 (5) | 0.65 | -12.16 | -1.52 | 0.81 | -25.0 | -51.2 | 140.93 | 14.6 | 2.61 | 111.99 | 32.44 | 104.36 | 92.09 | 8.69 | 11.5 | 160.83 | 30.96 | 46.81 |
| 19Q4 (4) | 0.74 | -8.64 | 0.0 | 1.08 | -25.52 | 0.0 | 122.98 | 9.38 | 0.0 | 84.56 | 34.63 | 0.0 | 84.73 | 9.51 | 0.0 | 122.81 | 25.48 | 0.0 |
| 19Q3 (3) | 0.81 | 1.25 | 0.0 | 1.45 | -17.14 | 0.0 | 112.43 | -1.15 | 0.0 | 62.81 | 20.53 | 0.0 | 77.37 | 1.35 | 0.0 | 97.87 | 9.34 | 0.0 |
| 19Q2 (2) | 0.80 | 21.21 | 0.0 | 1.75 | 5.42 | 0.0 | 113.74 | -17.18 | 0.0 | 52.11 | -4.91 | 0.0 | 76.34 | -7.57 | 0.0 | 89.51 | -18.29 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 137.34 | 0.0 | 0.0 | 54.80 | 0.0 | 0.0 | 82.59 | 0.0 | 0.0 | 109.55 | 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) | 3.30 | 11.86 | 4.22 | -1.86 | 110.68 | -10.68 | 86.56 | 1.91 | 78.68 | -11.13 | 118.56 | -1.47 |
| 2022 (9) | 2.95 | -12.2 | 4.30 | -6.72 | 123.92 | 14.14 | 84.94 | 7.32 | 88.53 | 9.69 | 120.33 | 12.45 |
| 2021 (8) | 3.36 | 12.0 | 4.61 | 20.05 | 108.57 | -10.78 | 79.15 | -16.63 | 80.71 | -9.14 | 107.01 | -16.27 |
| 2020 (7) | 3.00 | 3.81 | 3.84 | -26.15 | 121.69 | -3.54 | 94.94 | 35.32 | 88.83 | 8.21 | 127.80 | 11.89 |
| 2019 (6) | 2.89 | -2.36 | 5.20 | -33.42 | 126.15 | 2.36 | 70.16 | 50.11 | 82.09 | 7.15 | 114.22 | 22.33 |
| 2018 (5) | 2.96 | -0.67 | 7.81 | 4.55 | 123.24 | 0.64 | 46.74 | -4.38 | 76.61 | -5.26 | 93.37 | 3.19 |
| 2017 (4) | 2.98 | -8.02 | 7.47 | -3.36 | 122.46 | 8.67 | 48.88 | 3.56 | 80.86 | 7.73 | 90.48 | 6.66 |
| 2016 (3) | 3.24 | 5.88 | 7.73 | -9.7 | 112.69 | -5.61 | 47.20 | 10.67 | 75.06 | 4.6 | 84.83 | -6.05 |
| 2015 (2) | 3.06 | -10.26 | 8.56 | -12.47 | 119.39 | 11.62 | 42.65 | 14.25 | 71.76 | 4.42 | 90.29 | 19.48 |
| 2014 (1) | 3.41 | -8.58 | 9.78 | -3.74 | 106.96 | 9.28 | 37.33 | 3.9 | 68.72 | 7.48 | 75.57 | 8.17 |
