- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.68 | 7.94 | -1.45 | 1.64 | 4.46 | 13.1 | 133.08 | -8.46 | 1.52 | 55.62 | -4.32 | -11.16 | 88.99 | -8.81 | -4.42 | 99.71 | -5.86 | -0.88 |
| 23Q4 (19) | 0.63 | -12.5 | -3.08 | 1.57 | -13.74 | 6.8 | 145.38 | 14.54 | 3.67 | 58.13 | 16.17 | -6.2 | 97.59 | 15.83 | 3.86 | 105.92 | 14.24 | -2.13 |
| 23Q3 (18) | 0.72 | -2.7 | -7.69 | 1.82 | 7.69 | 10.3 | 126.93 | 3.85 | 8.39 | 50.04 | -6.8 | -9.05 | 84.25 | 2.57 | 14.38 | 92.72 | -1.12 | -5.83 |
| 23Q2 (17) | 0.74 | 7.25 | 2.78 | 1.69 | 16.55 | 30.0 | 122.22 | -6.77 | -2.92 | 53.69 | -14.25 | -23.05 | 82.14 | -11.78 | -0.59 | 93.77 | -6.79 | -17.04 |
| 23Q1 (16) | 0.69 | 6.15 | -1.43 | 1.45 | -1.36 | 18.85 | 131.09 | -6.52 | 0.95 | 62.61 | 1.03 | -15.91 | 93.11 | -0.9 | 2.98 | 100.60 | -7.05 | -11.67 |
| 22Q4 (15) | 0.65 | -16.67 | -12.16 | 1.47 | -10.91 | 16.67 | 140.23 | 19.75 | 13.88 | 61.97 | 12.63 | -14.06 | 93.96 | 27.56 | 6.17 | 108.23 | 9.92 | 1.39 |
| 22Q3 (14) | 0.78 | 8.33 | 2.63 | 1.65 | 26.92 | 20.44 | 117.10 | -6.98 | -2.5 | 55.02 | -21.14 | -17.06 | 73.66 | -10.86 | -3.85 | 98.46 | -12.89 | -10.35 |
| 22Q2 (13) | 0.72 | 2.86 | 0.0 | 1.30 | 6.56 | 7.44 | 125.89 | -3.05 | -1.03 | 69.77 | -6.3 | -7.13 | 82.63 | -8.62 | -7.37 | 113.03 | -0.76 | -0.09 |
| 22Q1 (12) | 0.70 | -5.41 | -1.41 | 1.22 | -3.17 | 0.0 | 129.85 | 5.45 | 1.44 | 74.46 | 3.26 | -0.04 | 90.42 | 2.17 | -4.91 | 113.89 | 6.69 | 6.03 |
| 21Q4 (11) | 0.74 | -2.63 | 4.23 | 1.26 | -8.03 | -13.1 | 123.14 | 2.53 | -3.26 | 72.11 | 8.7 | 14.84 | 88.50 | 15.52 | -1.46 | 106.75 | -2.8 | 6.47 |
| 21Q3 (10) | 0.76 | 5.56 | 0.0 | 1.37 | 13.22 | -20.35 | 120.10 | -5.58 | -0.09 | 66.34 | -11.7 | 25.72 | 76.61 | -14.11 | -2.85 | 109.83 | -2.92 | 16.69 |
| 21Q2 (9) | 0.72 | 1.41 | -21.74 | 1.21 | -0.82 | -29.65 | 127.20 | -0.63 | 28.01 | 75.13 | 0.86 | 42.02 | 89.20 | -6.19 | 37.59 | 113.13 | 5.33 | 29.39 |
| 21Q1 (8) | 0.71 | 0.0 | 26.79 | 1.22 | -15.86 | 7.96 | 128.01 | 0.57 | -20.67 | 74.49 | 18.63 | -7.17 | 95.09 | 5.88 | -4.34 | 107.41 | 7.13 | -24.47 |
| 20Q4 (7) | 0.71 | -6.58 | 2.9 | 1.45 | -15.7 | -8.23 | 127.29 | 5.89 | -3.68 | 62.79 | 18.99 | 9.33 | 89.81 | 13.89 | 5.16 | 100.26 | 6.52 | -3.76 |
| 20Q3 (6) | 0.76 | -17.39 | 0.0 | 1.72 | 0.0 | -7.03 | 120.21 | 20.97 | 0.28 | 52.77 | -0.25 | 7.28 | 78.86 | 21.64 | 11.4 | 94.12 | 7.65 | -4.22 |
| 20Q2 (5) | 0.92 | 64.29 | 19.48 | 1.72 | 52.21 | 1.78 | 99.37 | -38.42 | -16.08 | 52.90 | -34.07 | -1.62 | 64.83 | -34.78 | 1.79 | 87.43 | -38.52 | -19.41 |
| 20Q1 (4) | 0.56 | -18.84 | 0.0 | 1.13 | -28.48 | 0.0 | 161.37 | 22.11 | 0.0 | 80.24 | 39.72 | 0.0 | 99.40 | 16.39 | 0.0 | 142.21 | 36.5 | 0.0 |
| 19Q4 (3) | 0.69 | -9.21 | 0.0 | 1.58 | -14.59 | 0.0 | 132.15 | 10.24 | 0.0 | 57.43 | 16.75 | 0.0 | 85.40 | 20.64 | 0.0 | 104.18 | 6.01 | 0.0 |
| 19Q3 (2) | 0.76 | -1.3 | 0.0 | 1.85 | 9.47 | 0.0 | 119.87 | 1.23 | 0.0 | 49.19 | -8.52 | 0.0 | 70.79 | 11.15 | 0.0 | 98.27 | -9.42 | 0.0 |
| 19Q2 (1) | 0.77 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 118.41 | 0.0 | 0.0 | 53.77 | 0.0 | 0.0 | 63.69 | 0.0 | 0.0 | 108.49 | 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) | 2.86 | -1.38 | 6.40 | 14.7 | 127.72 | 1.6 | 57.07 | -12.8 | 89.45 | 0.47 | 95.35 | -6.65 |
| 2022 (9) | 2.90 | 1.4 | 5.58 | 11.16 | 125.71 | -1.47 | 65.45 | -9.94 | 89.03 | -3.7 | 102.14 | -5.24 |
| 2021 (8) | 2.86 | 0.35 | 5.02 | -6.17 | 127.58 | -0.54 | 72.67 | 6.52 | 92.45 | 0.63 | 107.79 | 3.03 |
| 2020 (7) | 2.85 | -1.38 | 5.35 | -8.08 | 128.27 | 1.56 | 68.22 | 8.77 | 91.87 | 16.11 | 104.62 | -4.8 |
| 2019 (6) | 2.89 | 4.33 | 5.82 | 9.6 | 126.30 | -4.08 | 62.72 | -8.7 | 79.12 | -3.51 | 109.90 | -7.16 |
| 2018 (5) | 2.77 | -1.07 | 5.31 | -8.76 | 131.67 | 1.04 | 68.70 | 9.46 | 82.00 | -1.64 | 118.37 | 7.88 |
| 2017 (4) | 2.80 | 3.32 | 5.82 | -0.51 | 130.32 | -3.27 | 62.76 | 0.61 | 83.37 | -1.24 | 109.72 | -2.64 |
| 2016 (3) | 2.71 | 11.07 | 5.85 | -4.88 | 134.72 | -9.84 | 62.38 | 5.12 | 84.42 | 7.21 | 112.69 | -13.33 |
| 2015 (2) | 2.44 | -2.79 | 6.15 | 0.49 | 149.42 | 2.67 | 59.34 | -0.54 | 78.74 | -0.42 | 130.02 | 3.1 |
| 2014 (1) | 2.51 | 6.81 | 6.12 | 3.38 | 145.53 | -6.3 | 59.66 | -3.17 | 79.07 | -9.25 | 126.11 | -2.84 |
