- 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) | 2.15 | 5.39 | 20.79 | 0.49 | 11.36 | 104.17 | 42.29 | -5.31 | -17.24 | 186.51 | -10.06 | -50.68 | 37.63 | 1.98 | -9.83 | 191.17 | -11.14 | -50.67 |
| 23Q3 (19) | 2.04 | -5.12 | 22.89 | 0.44 | 12.82 | 41.94 | 44.66 | 5.43 | -18.77 | 207.37 | -12.03 | -29.09 | 36.90 | 18.92 | -9.89 | 215.13 | -12.92 | -29.81 |
| 23Q2 (18) | 2.15 | 4.37 | 11.4 | 0.39 | 39.29 | 0.0 | 42.36 | -3.9 | -10.2 | 235.73 | -28.63 | 0.23 | 31.03 | -10.21 | -27.04 | 247.05 | -27.3 | 3.01 |
| 23Q1 (17) | 2.06 | 15.73 | 10.16 | 0.28 | 16.67 | -26.32 | 44.08 | -13.74 | -9.19 | 330.29 | -12.65 | 37.23 | 34.56 | -17.18 | -35.8 | 339.81 | -12.31 | 44.36 |
| 22Q4 (16) | 1.78 | 7.23 | -1.66 | 0.24 | -22.58 | -45.45 | 51.10 | -7.06 | 1.67 | 378.14 | 29.3 | 81.74 | 41.73 | 1.9 | -33.51 | 387.50 | 26.43 | 98.15 |
| 22Q3 (15) | 1.66 | -13.99 | -29.96 | 0.31 | -20.51 | -51.56 | 54.98 | 16.56 | 43.1 | 292.46 | 24.35 | 104.85 | 40.95 | -3.72 | -23.96 | 306.49 | 27.79 | 140.67 |
| 22Q2 (14) | 1.93 | 3.21 | -22.49 | 0.39 | 2.63 | -46.58 | 47.17 | -2.82 | 29.06 | 235.19 | -2.29 | 88.2 | 42.53 | -20.99 | -19.97 | 239.83 | 1.89 | 121.29 |
| 22Q1 (13) | 1.87 | 3.31 | -13.43 | 0.38 | -13.64 | -52.5 | 48.54 | -3.42 | 15.3 | 240.69 | 15.68 | 112.85 | 53.83 | -14.23 | -3.41 | 235.39 | 20.37 | 136.69 |
| 21Q4 (12) | 1.81 | -23.63 | -15.81 | 0.44 | -31.25 | -55.1 | 50.26 | 30.82 | 18.99 | 208.07 | 45.74 | 124.0 | 62.76 | 16.55 | 35.08 | 195.56 | 53.56 | 120.55 |
| 21Q3 (11) | 2.37 | -4.82 | 3.04 | 0.64 | -12.33 | -35.35 | 38.42 | 5.12 | -2.88 | 142.77 | 14.24 | 55.62 | 53.85 | 1.34 | 16.11 | 127.35 | 17.5 | 49.95 |
| 21Q2 (10) | 2.49 | 15.28 | -14.43 | 0.73 | -8.75 | -23.96 | 36.55 | -13.18 | 16.85 | 124.97 | 10.51 | 31.45 | 53.14 | -4.65 | 15.52 | 108.38 | 8.98 | 34.88 |
| 21Q1 (9) | 2.16 | 0.47 | 9.09 | 0.80 | -18.37 | 29.03 | 42.10 | -0.33 | -8.3 | 113.08 | 21.74 | -23.54 | 55.73 | 19.95 | -2.71 | 99.45 | 12.16 | -27.16 |
| 20Q4 (8) | 2.15 | -6.52 | 8.04 | 0.98 | -1.01 | 22.5 | 42.24 | 6.77 | -7.81 | 92.89 | 1.25 | -18.42 | 46.46 | 0.17 | -5.65 | 88.67 | 4.4 | -19.72 |
| 20Q3 (7) | 2.30 | -20.96 | 33.72 | 0.99 | 3.13 | 6.45 | 39.56 | 26.47 | -25.23 | 91.74 | -3.5 | -6.07 | 46.38 | 0.83 | -10.22 | 84.93 | 5.7 | -14.15 |
| 20Q2 (6) | 2.91 | 46.97 | 44.78 | 0.96 | 54.84 | -11.93 | 31.28 | -31.87 | -31.03 | 95.07 | -35.72 | 13.86 | 46.00 | -19.69 | 20.14 | 80.35 | -41.15 | -11.27 |
| 20Q1 (5) | 1.98 | -0.5 | 24.53 | 0.62 | -22.5 | -10.14 | 45.91 | 0.2 | -19.64 | 147.90 | 29.88 | 11.4 | 57.28 | 16.33 | 23.77 | 136.53 | 23.61 | -4.93 |
| 19Q4 (4) | 1.99 | 15.7 | 0.0 | 0.80 | -13.98 | 0.0 | 45.82 | -13.4 | 0.0 | 113.87 | 16.59 | 0.0 | 49.24 | -4.68 | 0.0 | 110.45 | 11.64 | 0.0 |
| 19Q3 (3) | 1.72 | -14.43 | 0.0 | 0.93 | -14.68 | 0.0 | 52.91 | 16.67 | 0.0 | 97.67 | 16.97 | 0.0 | 51.66 | 34.92 | 0.0 | 98.93 | 9.24 | 0.0 |
| 19Q2 (2) | 2.01 | 26.42 | 0.0 | 1.09 | 57.97 | 0.0 | 45.35 | -20.62 | 0.0 | 83.50 | -37.1 | 0.0 | 38.29 | -17.26 | 0.0 | 90.56 | -36.94 | 0.0 |
| 19Q1 (1) | 1.59 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 57.13 | 0.0 | 0.0 | 132.76 | 0.0 | 0.0 | 46.28 | 0.0 | 0.0 | 143.61 | 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) | 9.47 | 11.15 | 1.53 | 14.18 | 38.55 | -9.99 | 239.09 | -12.14 | 36.94 | -28.23 | 240.70 | -8.65 |
| 2022 (9) | 8.52 | -11.98 | 1.34 | -44.4 | 42.83 | 13.64 | 272.14 | 79.84 | 51.47 | -6.94 | 263.50 | 97.08 |
| 2021 (8) | 9.68 | -3.49 | 2.41 | -38.21 | 37.69 | 3.57 | 151.32 | 61.56 | 55.31 | 26.71 | 133.70 | 54.75 |
| 2020 (7) | 10.03 | 23.07 | 3.90 | 23.81 | 36.39 | -18.75 | 93.66 | -19.26 | 43.65 | 9.45 | 86.40 | -28.54 |
| 2019 (6) | 8.15 | 3.03 | 3.15 | -5.12 | 44.79 | -2.9 | 116.00 | 5.63 | 39.88 | -4.71 | 120.90 | 5.95 |
| 2018 (5) | 7.91 | 4.22 | 3.32 | -11.47 | 46.13 | -4.12 | 109.82 | 12.83 | 41.85 | -12.45 | 114.11 | 16.87 |
| 2017 (4) | 7.59 | 9.21 | 3.75 | -19.01 | 48.11 | -8.41 | 97.33 | 23.53 | 47.80 | -7.79 | 97.64 | 22.85 |
| 2016 (3) | 6.95 | -5.7 | 4.63 | -9.39 | 52.53 | 6.1 | 78.79 | 10.38 | 51.84 | -1.31 | 79.48 | 16.25 |
| 2015 (2) | 7.37 | -3.79 | 5.11 | -11.44 | 49.51 | 3.86 | 71.38 | 12.75 | 52.53 | 13.8 | 68.37 | 5.49 |
| 2014 (1) | 7.66 | -5.67 | 5.77 | -20.19 | 47.67 | 6.1 | 63.31 | 25.47 | 46.16 | 2.01 | 64.81 | 29.26 |
