- 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) | 0.73 | -2.67 | -9.88 | 0.99 | 6.45 | -14.66 | 124.83 | 2.4 | 11.4 | 92.09 | -6.26 | 17.66 | 50.20 | -7.11 | -9.92 | 166.72 | 0.37 | 23.87 |
| 23Q3 (19) | 0.75 | 4.17 | -13.79 | 0.93 | 12.05 | -14.68 | 121.90 | -3.94 | 15.92 | 98.24 | -10.73 | 17.86 | 54.04 | -21.13 | -11.67 | 166.10 | -1.38 | 30.45 |
| 23Q2 (18) | 0.72 | 0.0 | 9.09 | 0.83 | -11.7 | -25.23 | 126.90 | 0.72 | -7.47 | 110.05 | 13.2 | 34.58 | 68.52 | 4.79 | 6.71 | 168.43 | 6.72 | 8.87 |
| 23Q1 (17) | 0.72 | -11.11 | 2.86 | 0.94 | -18.97 | -25.98 | 125.99 | 12.43 | -2.43 | 97.22 | 24.21 | 35.35 | 65.39 | 17.33 | 4.02 | 157.82 | 17.26 | 14.29 |
| 22Q4 (16) | 0.81 | -6.9 | 10.96 | 1.16 | 6.42 | -15.94 | 112.06 | 6.56 | -9.83 | 78.27 | -6.09 | 18.54 | 55.73 | -8.91 | -2.3 | 134.59 | 5.7 | 0.99 |
| 22Q3 (15) | 0.87 | 31.82 | 19.18 | 1.09 | -1.8 | -13.49 | 105.16 | -23.32 | -16.09 | 83.35 | 1.93 | 15.52 | 61.18 | -4.72 | 3.4 | 127.33 | -17.7 | -7.93 |
| 22Q2 (14) | 0.66 | -5.71 | -8.33 | 1.11 | -12.6 | 13.27 | 137.15 | 6.21 | 8.52 | 81.77 | 13.84 | -11.57 | 64.21 | 2.15 | -17.99 | 154.71 | 12.04 | 10.07 |
| 22Q1 (13) | 0.70 | -4.11 | -17.65 | 1.27 | -7.97 | 18.69 | 129.13 | 3.9 | 20.59 | 71.83 | 8.78 | -15.28 | 62.86 | 10.2 | -21.1 | 138.09 | 3.62 | 23.06 |
| 21Q4 (12) | 0.73 | 0.0 | -17.98 | 1.38 | 9.52 | 11.29 | 124.28 | -0.83 | 20.95 | 66.03 | -8.48 | -10.36 | 57.04 | -3.6 | -17.57 | 133.27 | -3.64 | 24.3 |
| 21Q3 (11) | 0.73 | 1.39 | -12.05 | 1.26 | 28.57 | -3.08 | 125.32 | -0.84 | 14.6 | 72.15 | -21.97 | 2.81 | 59.17 | -24.43 | -10.83 | 138.30 | -1.61 | 22.19 |
| 21Q2 (10) | 0.72 | -15.29 | -2.7 | 0.98 | -8.41 | -18.33 | 126.38 | 18.02 | 3.05 | 92.47 | 9.06 | 22.17 | 78.30 | -1.72 | 8.27 | 140.56 | 25.27 | 11.55 |
| 21Q1 (9) | 0.85 | -4.49 | 34.92 | 1.07 | -13.71 | 0.0 | 107.08 | 4.21 | -25.82 | 84.79 | 15.11 | -0.07 | 79.67 | 15.13 | 11.08 | 112.21 | 4.65 | -28.74 |
| 20Q4 (8) | 0.89 | 7.23 | 23.61 | 1.24 | -4.62 | -3.13 | 102.75 | -6.04 | -18.67 | 73.66 | 4.96 | 3.63 | 69.20 | 4.28 | 11.78 | 107.22 | -5.27 | -20.88 |
| 20Q3 (7) | 0.83 | 12.16 | 12.16 | 1.30 | 8.33 | -2.99 | 109.35 | -10.84 | -10.93 | 70.18 | -7.28 | 3.11 | 66.36 | -8.24 | 8.56 | 113.18 | -10.18 | -12.74 |
| 20Q2 (6) | 0.74 | 17.46 | -1.33 | 1.20 | 12.15 | -0.83 | 122.64 | -15.04 | 0.91 | 75.69 | -10.8 | 0.58 | 72.32 | 0.84 | 5.79 | 126.01 | -19.98 | -1.87 |
| 20Q1 (5) | 0.63 | -12.5 | 14.55 | 1.07 | -16.41 | -2.73 | 144.35 | 14.26 | -12.65 | 84.85 | 19.37 | 2.34 | 71.72 | 15.85 | -17.55 | 157.47 | 16.21 | -2.3 |
| 19Q4 (4) | 0.72 | -2.7 | 0.0 | 1.28 | -4.48 | 0.0 | 126.34 | 2.91 | 0.0 | 71.08 | 4.44 | 0.0 | 61.91 | 1.28 | 0.0 | 135.51 | 4.48 | 0.0 |
| 19Q3 (3) | 0.74 | -1.33 | 0.0 | 1.34 | 10.74 | 0.0 | 122.77 | 1.02 | 0.0 | 68.06 | -9.55 | 0.0 | 61.13 | -10.58 | 0.0 | 129.70 | 1.0 | 0.0 |
| 19Q2 (2) | 0.75 | 36.36 | 0.0 | 1.21 | 10.0 | 0.0 | 121.53 | -26.46 | 0.0 | 75.25 | -9.24 | 0.0 | 68.36 | -21.42 | 0.0 | 128.41 | -20.33 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 1.10 | 0.0 | 0.0 | 165.26 | 0.0 | 0.0 | 82.91 | 0.0 | 0.0 | 86.99 | 0.0 | 0.0 | 161.18 | 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 | -4.03 | 3.81 | -21.93 | 127.49 | 4.02 | 95.83 | 28.11 | 60.31 | 2.99 | 163.01 | 17.44 |
| 2022 (9) | 2.98 | -3.87 | 4.88 | 6.32 | 122.56 | 4.2 | 74.80 | -5.85 | 58.56 | -23.26 | 138.80 | 14.94 |
| 2021 (8) | 3.10 | 4.38 | 4.59 | 6.99 | 117.62 | -4.32 | 79.45 | -6.67 | 76.31 | -4.85 | 120.76 | -5.55 |
| 2020 (7) | 2.97 | 15.56 | 4.29 | -16.86 | 122.93 | -13.28 | 85.13 | 20.29 | 80.20 | 11.27 | 127.86 | -8.97 |
| 2019 (6) | 2.57 | 2.8 | 5.16 | -14.57 | 141.76 | -2.77 | 70.77 | 17.13 | 72.08 | -8.81 | 140.46 | 10.43 |
| 2018 (5) | 2.50 | -11.03 | 6.04 | -3.67 | 145.80 | 12.27 | 60.42 | 3.8 | 79.04 | 1.26 | 127.19 | 15.6 |
| 2017 (4) | 2.81 | 2.18 | 6.27 | 23.43 | 129.87 | -2.27 | 58.21 | -19.03 | 78.06 | -13.64 | 110.03 | -3.81 |
| 2016 (3) | 2.75 | 1.48 | 5.08 | -11.34 | 132.89 | -1.47 | 71.89 | 12.86 | 90.39 | 2.19 | 114.39 | 3.88 |
| 2015 (2) | 2.71 | 8.4 | 5.73 | -25.39 | 134.87 | -7.54 | 63.70 | 33.99 | 88.45 | 6.77 | 110.12 | -0.4 |
| 2014 (1) | 2.50 | -11.97 | 7.68 | -17.42 | 145.87 | 13.5 | 47.54 | 21.09 | 82.84 | 24.65 | 110.56 | 9.12 |
