- 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) | 4.25 | -28.81 | -10.71 | 0.59 | -7.81 | 0.0 | 21.41 | 40.49 | 11.98 | 154.36 | 9.05 | 0.16 | 95.38 | 6.87 | -4.33 | 80.38 | 19.01 | 9.3 |
| 23Q3 (19) | 5.97 | -24.43 | -12.85 | 0.64 | 4.92 | -5.88 | 15.24 | 32.29 | 14.67 | 141.55 | -4.94 | 5.18 | 89.25 | 0.9 | 18.32 | 67.54 | -6.17 | -6.75 |
| 23Q2 (18) | 7.90 | 35.74 | 4.91 | 0.61 | 5.17 | 3.39 | 11.52 | -26.3 | -4.71 | 148.90 | -4.57 | -4.26 | 88.45 | -7.36 | 18.01 | 71.98 | -5.51 | -22.33 |
| 23Q1 (17) | 5.82 | 22.27 | -2.35 | 0.58 | -1.69 | -3.33 | 15.63 | -18.25 | 2.36 | 156.03 | 1.24 | 2.93 | 95.48 | -4.23 | 15.94 | 76.18 | 3.59 | -9.87 |
| 22Q4 (16) | 4.76 | -30.51 | -7.21 | 0.59 | -13.24 | -7.81 | 19.12 | 43.87 | 7.72 | 154.12 | 14.52 | 8.18 | 99.70 | 32.18 | 26.12 | 73.54 | 1.53 | -9.39 |
| 22Q3 (15) | 6.85 | -9.03 | 16.89 | 0.68 | 15.25 | 15.25 | 13.29 | 9.93 | -14.42 | 134.58 | -13.47 | -12.62 | 75.43 | 0.64 | 13.28 | 72.43 | -21.84 | -29.65 |
| 22Q2 (14) | 7.53 | 26.34 | 13.4 | 0.59 | -1.67 | 18.0 | 12.09 | -20.83 | -11.75 | 155.53 | 2.6 | -13.89 | 74.95 | -8.99 | -3.71 | 92.67 | 9.64 | -20.43 |
| 22Q1 (13) | 5.96 | 16.18 | -5.85 | 0.60 | -6.25 | -3.23 | 15.27 | -13.97 | 6.26 | 151.59 | 6.41 | 2.83 | 82.35 | 4.17 | 2.85 | 84.52 | 4.14 | 3.41 |
| 21Q4 (12) | 5.13 | -12.46 | 2.6 | 0.64 | 8.47 | -3.03 | 17.75 | 14.29 | -2.53 | 142.46 | -7.5 | 3.74 | 79.05 | 18.71 | -7.04 | 81.16 | -21.17 | 15.12 |
| 21Q3 (11) | 5.86 | -11.75 | -12.28 | 0.59 | 18.0 | -19.18 | 15.53 | 13.36 | 13.94 | 154.01 | -14.73 | 23.23 | 66.59 | -14.45 | -13.06 | 102.96 | -11.6 | 66.01 |
| 21Q2 (10) | 6.64 | 4.9 | -18.13 | 0.50 | -19.35 | -24.24 | 13.70 | -4.66 | 22.1 | 180.61 | 22.51 | 30.73 | 77.84 | -2.79 | -0.49 | 116.47 | 42.51 | 63.67 |
| 21Q1 (9) | 6.33 | 26.6 | -7.46 | 0.62 | -6.06 | -11.43 | 14.37 | -21.09 | 7.96 | 147.42 | 7.36 | 13.32 | 80.07 | -5.84 | 6.67 | 81.73 | 15.93 | 19.59 |
| 20Q4 (8) | 5.00 | -25.15 | 1.42 | 0.66 | -9.59 | -1.49 | 18.21 | 33.6 | -1.35 | 137.32 | 9.87 | 1.05 | 85.04 | 11.03 | 2.2 | 70.50 | 13.67 | -0.9 |
| 20Q3 (7) | 6.68 | -17.63 | 13.41 | 0.73 | 10.61 | -1.35 | 13.63 | 21.48 | -11.72 | 124.98 | -9.53 | 2.14 | 76.59 | -2.08 | 4.52 | 62.02 | -12.84 | -3.87 |
| 20Q2 (6) | 8.11 | 18.57 | 10.04 | 0.66 | -5.71 | -4.35 | 11.22 | -15.7 | -9.08 | 138.15 | 6.2 | 4.21 | 78.22 | 4.21 | 5.33 | 71.16 | 4.13 | 0.72 |
| 20Q1 (5) | 6.84 | 38.74 | 10.86 | 0.70 | 4.48 | 1.45 | 13.31 | -27.9 | -9.82 | 130.09 | -4.27 | -1.39 | 75.06 | -9.79 | -2.71 | 68.34 | -3.94 | -1.71 |
| 19Q4 (4) | 4.93 | -16.3 | 0.0 | 0.67 | -9.46 | 0.0 | 18.46 | 19.56 | 0.0 | 135.89 | 11.06 | 0.0 | 83.21 | 13.55 | 0.0 | 71.14 | 10.26 | 0.0 |
| 19Q3 (3) | 5.89 | -20.08 | 0.0 | 0.74 | 7.25 | 0.0 | 15.44 | 25.12 | 0.0 | 122.36 | -7.7 | 0.0 | 73.28 | -1.32 | 0.0 | 64.52 | -8.68 | 0.0 |
| 19Q2 (2) | 7.37 | 19.45 | 0.0 | 0.69 | 0.0 | 0.0 | 12.34 | -16.4 | 0.0 | 132.57 | 0.49 | 0.0 | 74.26 | -3.75 | 0.0 | 70.65 | 1.61 | 0.0 |
| 19Q1 (1) | 6.17 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 14.76 | 0.0 | 0.0 | 131.93 | 0.0 | 0.0 | 77.15 | 0.0 | 0.0 | 69.53 | 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) | 16.36 | -3.88 | 2.40 | 1.69 | 22.32 | 4.06 | 152.37 | -1.54 | 93.91 | -2.73 | 80.78 | 1.43 |
| 2022 (9) | 17.02 | -1.79 | 2.36 | 2.16 | 21.45 | 1.8 | 154.75 | -2.03 | 96.55 | 2.48 | 79.64 | -6.1 |
| 2021 (8) | 17.33 | -9.88 | 2.31 | -12.5 | 21.07 | 11.01 | 157.96 | 14.25 | 94.21 | 14.15 | 84.81 | 13.52 |
| 2020 (7) | 19.23 | 1.58 | 2.64 | -4.0 | 18.98 | -1.56 | 138.26 | 4.32 | 82.53 | 2.09 | 74.71 | 5.26 |
| 2019 (6) | 18.93 | 1.23 | 2.75 | -1.43 | 19.28 | -1.23 | 132.54 | 1.3 | 80.84 | -2.4 | 70.98 | 5.09 |
| 2018 (5) | 18.70 | -4.59 | 2.79 | -8.82 | 19.52 | 4.78 | 130.84 | 9.75 | 82.83 | 4.76 | 67.54 | 14.92 |
| 2017 (4) | 19.60 | -2.15 | 3.06 | -8.38 | 18.63 | 2.25 | 119.22 | 9.06 | 79.07 | 0.42 | 58.77 | 20.43 |
| 2016 (3) | 20.03 | -4.85 | 3.34 | 1.52 | 18.22 | 5.07 | 109.32 | -1.39 | 78.74 | -7.55 | 48.80 | 13.41 |
| 2015 (2) | 21.05 | -15.39 | 3.29 | -4.08 | 17.34 | 18.2 | 110.86 | 4.13 | 85.17 | 8.7 | 43.03 | 0.61 |
| 2014 (1) | 24.88 | -8.29 | 3.43 | 7.52 | 14.67 | 8.99 | 106.46 | -7.04 | 78.35 | 3.65 | 42.77 | -18.35 |
