- 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) | 1.58 | 3.95 | -3.07 | 0.64 | 12.28 | 23.08 | 57.57 | -3.92 | 3.19 | 141.31 | -11.08 | -18.87 | 64.99 | 5.33 | -1.46 | 133.89 | -14.8 | -18.37 |
| 23Q3 (19) | 1.52 | 6.29 | -24.0 | 0.57 | -6.56 | 11.76 | 59.92 | -5.89 | 31.4 | 158.92 | 6.58 | -10.35 | 61.70 | 14.79 | -15.69 | 157.15 | -1.19 | 4.99 |
| 23Q2 (18) | 1.43 | 13.49 | -12.8 | 0.61 | 32.61 | 60.53 | 63.67 | -11.52 | 14.41 | 149.11 | -24.0 | -36.98 | 53.75 | -21.35 | -49.16 | 159.04 | -20.41 | -14.73 |
| 23Q1 (17) | 1.26 | -22.7 | -37.0 | 0.46 | -11.54 | -4.17 | 71.96 | 28.98 | 58.12 | 196.21 | 12.65 | 3.79 | 68.34 | 3.62 | -16.45 | 199.83 | 21.83 | 30.82 |
| 22Q4 (16) | 1.63 | -18.5 | -2.98 | 0.52 | 1.96 | -45.26 | 55.79 | 22.35 | 3.05 | 174.18 | -1.74 | 82.23 | 65.95 | -9.88 | 54.59 | 164.02 | 9.58 | 53.22 |
| 22Q3 (15) | 2.00 | 21.95 | 90.48 | 0.51 | 34.21 | -32.89 | 45.60 | -18.06 | -47.56 | 177.26 | -25.08 | 48.52 | 73.18 | -30.78 | 16.2 | 149.68 | -19.75 | 4.43 |
| 22Q2 (14) | 1.64 | -18.0 | -0.61 | 0.38 | -20.83 | -59.14 | 55.65 | 22.28 | 1.11 | 236.59 | 25.15 | 141.37 | 105.72 | 29.24 | 98.31 | 186.52 | 22.11 | 86.99 |
| 22Q1 (13) | 2.00 | 19.05 | 40.85 | 0.48 | -49.47 | -4.0 | 45.51 | -15.94 | -28.82 | 189.05 | 97.79 | 2.9 | 81.80 | 91.75 | -24.2 | 152.75 | 42.69 | 9.29 |
| 21Q4 (12) | 1.68 | 60.0 | -2.89 | 0.95 | 25.0 | 26.67 | 54.14 | -37.74 | 2.83 | 95.58 | -19.92 | -20.7 | 42.66 | -32.26 | -46.09 | 107.05 | -25.31 | 13.82 |
| 21Q3 (11) | 1.05 | -36.36 | -28.57 | 0.76 | -18.28 | -12.64 | 86.96 | 57.99 | 40.64 | 119.35 | 21.76 | 13.46 | 62.98 | 18.14 | -0.83 | 143.33 | 43.69 | 38.48 |
| 21Q2 (10) | 1.65 | 16.2 | -1.2 | 0.93 | 86.0 | 2.2 | 55.04 | -13.92 | 1.27 | 98.02 | -46.65 | -1.85 | 53.31 | -50.6 | 3.66 | 99.75 | -28.63 | -2.96 |
| 21Q1 (9) | 1.42 | -17.92 | -22.4 | 0.50 | -33.33 | -35.9 | 63.94 | 21.44 | 28.76 | 183.73 | 52.44 | 56.57 | 107.91 | 36.37 | 113.6 | 139.76 | 48.6 | 19.98 |
| 20Q4 (8) | 1.73 | 17.69 | 2.98 | 0.75 | -13.79 | 13.64 | 52.65 | -14.85 | -2.68 | 120.53 | 14.58 | -12.14 | 79.13 | 24.59 | 56.72 | 94.05 | -9.13 | -33.2 |
| 20Q3 (7) | 1.47 | -11.98 | 14.84 | 0.87 | -4.4 | 55.36 | 61.83 | 13.76 | -13.27 | 105.19 | 5.33 | -35.71 | 63.51 | 23.49 | -7.33 | 103.50 | 0.69 | -37.8 |
| 20Q2 (6) | 1.67 | -8.74 | 9.87 | 0.91 | 16.67 | 35.82 | 54.35 | 9.44 | -8.99 | 99.87 | -14.9 | -26.51 | 51.43 | 1.8 | -13.1 | 102.79 | -11.76 | -24.66 |
| 20Q1 (5) | 1.83 | 8.93 | 24.49 | 0.78 | 18.18 | 18.18 | 49.66 | -8.21 | -19.51 | 117.35 | -14.46 | -15.19 | 50.52 | 0.06 | -12.28 | 116.49 | -17.26 | -18.24 |
| 19Q4 (4) | 1.68 | 31.25 | 0.0 | 0.66 | 17.86 | 0.0 | 54.10 | -24.11 | 0.0 | 137.18 | -16.16 | 0.0 | 50.49 | -26.32 | 0.0 | 140.79 | -15.39 | 0.0 |
| 19Q3 (3) | 1.28 | -15.79 | 0.0 | 0.56 | -16.42 | 0.0 | 71.29 | 19.37 | 0.0 | 163.63 | 20.41 | 0.0 | 68.53 | 15.8 | 0.0 | 166.39 | 21.96 | 0.0 |
| 19Q2 (2) | 1.52 | 3.4 | 0.0 | 0.67 | 1.52 | 0.0 | 59.72 | -3.21 | 0.0 | 135.89 | -1.79 | 0.0 | 59.18 | 2.76 | 0.0 | 136.43 | -4.25 | 0.0 |
| 19Q1 (1) | 1.47 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 61.70 | 0.0 | 0.0 | 138.36 | 0.0 | 0.0 | 57.59 | 0.0 | 0.0 | 142.48 | 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) | 4.98 | -14.29 | 2.15 | 5.91 | 73.29 | 16.63 | 169.95 | -5.57 | 73.09 | 11.59 | 170.15 | -4.04 |
| 2022 (9) | 5.81 | -45.19 | 2.03 | -43.92 | 62.84 | 82.57 | 179.98 | 78.34 | 65.50 | 23.19 | 177.32 | 115.82 |
| 2021 (8) | 10.60 | 47.84 | 3.62 | 34.57 | 34.42 | -32.34 | 100.92 | -25.61 | 53.17 | -25.48 | 82.16 | -28.67 |
| 2020 (7) | 7.17 | 10.82 | 2.69 | 0.75 | 50.87 | -9.8 | 135.67 | -0.68 | 71.35 | 32.28 | 115.19 | -17.17 |
| 2019 (6) | 6.47 | -3.72 | 2.67 | 9.43 | 56.40 | 3.87 | 136.60 | -8.76 | 53.94 | 58.79 | 139.06 | -18.22 |
| 2018 (5) | 6.72 | 38.84 | 2.44 | 76.81 | 54.30 | -28.06 | 149.71 | -43.43 | 33.97 | -50.92 | 170.04 | -37.24 |
| 2017 (4) | 4.84 | -4.72 | 1.38 | -33.01 | 75.48 | 5.08 | 264.66 | 49.6 | 69.22 | -7.9 | 270.92 | 56.08 |
| 2016 (3) | 5.08 | 43.91 | 2.06 | 3.0 | 71.83 | -30.47 | 176.91 | -3.07 | 75.16 | -9.01 | 173.58 | -14.59 |
| 2015 (2) | 3.53 | -10.63 | 2.00 | -13.79 | 103.31 | 11.67 | 182.51 | 16.05 | 82.60 | 19.21 | 203.22 | 12.6 |
| 2014 (1) | 3.95 | -26.31 | 2.32 | -12.45 | 92.51 | 35.92 | 157.27 | 14.1 | 69.29 | 2.94 | 180.48 | 30.23 |
