- 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) | 0.55 | -16.67 | 34.15 | 1.96 | -27.68 | 1.55 | 164.77 | 19.24 | -25.85 | 46.53 | 38.65 | -1.17 | 71.97 | 14.4 | -13.79 | 139.32 | 28.02 | -25.02 |
| 23Q3 (19) | 0.66 | -13.16 | 17.86 | 2.71 | 4.23 | 15.32 | 138.18 | 14.87 | -14.57 | 33.56 | -4.17 | -13.21 | 62.91 | 6.16 | -7.2 | 108.83 | 13.29 | -17.94 |
| 23Q2 (18) | 0.76 | 43.4 | 13.43 | 2.60 | 30.65 | 7.88 | 120.29 | -29.47 | -10.8 | 35.02 | -23.5 | -7.4 | 59.26 | -19.65 | -7.09 | 96.06 | -32.63 | -11.8 |
| 23Q1 (17) | 0.53 | 29.27 | -24.29 | 1.99 | 3.11 | -12.33 | 170.55 | -23.25 | 30.61 | 45.78 | -2.76 | 14.34 | 73.75 | -11.66 | 24.79 | 142.58 | -23.27 | 27.85 |
| 22Q4 (16) | 0.41 | -26.79 | -40.58 | 1.93 | -17.87 | -2.03 | 222.22 | 37.39 | 68.86 | 47.08 | 21.75 | 2.02 | 83.48 | 23.15 | 29.55 | 185.82 | 40.11 | 63.99 |
| 22Q3 (15) | 0.56 | -16.42 | -18.84 | 2.35 | -2.49 | 15.76 | 161.74 | 19.93 | 22.1 | 38.67 | 2.25 | -13.8 | 67.79 | 6.29 | 5.56 | 132.62 | 21.77 | 17.25 |
| 22Q2 (14) | 0.67 | -4.29 | -5.63 | 2.41 | 6.17 | 19.9 | 134.86 | 3.28 | 5.62 | 37.82 | -5.54 | -16.57 | 63.78 | 7.92 | -0.93 | 108.91 | -2.34 | 0.26 |
| 22Q1 (13) | 0.70 | 1.45 | 1.45 | 2.27 | 15.23 | 11.82 | 130.58 | -0.78 | -1.0 | 40.04 | -13.24 | -10.76 | 59.10 | -8.29 | -12.09 | 111.52 | -1.58 | 1.81 |
| 21Q4 (12) | 0.69 | 0.0 | -5.48 | 1.97 | -2.96 | -16.88 | 131.60 | -0.66 | 6.11 | 46.15 | 2.88 | 20.37 | 64.44 | 0.34 | -0.25 | 113.31 | 0.18 | 15.91 |
| 21Q3 (11) | 0.69 | -2.82 | -13.75 | 2.03 | 1.0 | -24.25 | 132.47 | 3.75 | 16.83 | 44.86 | -1.04 | 32.1 | 64.22 | -0.25 | 0.71 | 113.11 | 4.12 | 35.35 |
| 21Q2 (10) | 0.71 | 2.9 | -11.25 | 2.01 | -0.99 | -24.15 | 127.68 | -3.2 | 12.87 | 45.33 | 1.03 | 31.81 | 64.38 | -4.24 | 8.51 | 108.63 | -0.83 | 23.18 |
| 21Q1 (9) | 0.69 | -5.48 | 11.29 | 2.03 | -14.35 | -6.88 | 131.90 | 6.35 | -9.42 | 44.87 | 17.03 | 7.6 | 67.23 | 4.07 | -2.35 | 109.54 | 12.05 | -7.53 |
| 20Q4 (8) | 0.73 | -8.75 | -1.35 | 2.37 | -11.57 | -12.22 | 124.02 | 9.37 | 0.89 | 38.34 | 12.9 | 13.63 | 64.60 | 1.3 | 0.97 | 97.76 | 16.98 | 5.48 |
| 20Q3 (7) | 0.80 | 0.0 | 12.68 | 2.68 | 1.13 | -11.26 | 113.39 | 0.24 | -11.85 | 33.96 | -1.25 | 12.56 | 63.77 | 7.48 | 6.02 | 83.57 | -5.24 | -15.29 |
| 20Q2 (6) | 0.80 | 29.03 | 5.26 | 2.65 | 21.56 | -12.25 | 113.12 | -22.31 | -6.01 | 34.39 | -17.53 | 13.99 | 59.33 | -13.83 | 9.53 | 88.19 | -25.55 | -8.47 |
| 20Q1 (5) | 0.62 | -16.22 | 8.77 | 2.18 | -19.26 | 0.93 | 145.61 | 18.46 | -9.49 | 41.70 | 23.59 | -1.04 | 68.85 | 7.61 | -6.26 | 118.46 | 27.82 | -8.57 |
| 19Q4 (4) | 0.74 | 4.23 | 0.0 | 2.70 | -10.6 | 0.0 | 122.92 | -4.45 | 0.0 | 33.74 | 11.83 | 0.0 | 63.98 | 6.37 | 0.0 | 92.68 | -6.05 | 0.0 |
| 19Q3 (3) | 0.71 | -6.58 | 0.0 | 3.02 | 0.0 | 0.0 | 128.64 | 6.89 | 0.0 | 30.17 | 0.0 | 0.0 | 60.15 | 11.04 | 0.0 | 98.65 | 2.39 | 0.0 |
| 19Q2 (2) | 0.76 | 33.33 | 0.0 | 3.02 | 39.81 | 0.0 | 120.35 | -25.19 | 0.0 | 30.17 | -28.41 | 0.0 | 54.17 | -26.25 | 0.0 | 96.35 | -25.63 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 160.87 | 0.0 | 0.0 | 42.14 | 0.0 | 0.0 | 73.45 | 0.0 | 0.0 | 129.56 | 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) | 2.36 | -10.94 | 7.50 | -12.08 | 154.90 | 12.3 | 48.69 | 13.84 | 74.47 | 14.8 | 129.13 | 11.46 |
| 2022 (9) | 2.65 | -7.67 | 8.53 | -1.5 | 137.94 | 8.43 | 42.77 | 1.5 | 64.87 | 7.1 | 115.85 | 6.48 |
| 2021 (8) | 2.87 | 3.61 | 8.66 | -8.84 | 127.22 | -3.45 | 42.14 | 9.63 | 60.57 | -5.73 | 108.80 | 2.7 |
| 2020 (7) | 2.77 | 9.49 | 9.50 | -4.62 | 131.76 | -8.56 | 38.44 | 4.91 | 64.25 | -4.66 | 105.94 | -6.52 |
| 2019 (6) | 2.53 | -9.64 | 9.96 | -7.78 | 144.09 | 10.35 | 36.64 | 8.43 | 67.39 | 21.47 | 113.33 | 4.09 |
| 2018 (5) | 2.80 | -4.11 | 10.80 | 13.8 | 130.57 | 4.4 | 33.79 | -12.17 | 55.48 | -8.91 | 108.88 | 6.1 |
| 2017 (4) | 2.92 | 1.39 | 9.49 | -7.5 | 125.07 | -1.43 | 38.47 | 8.15 | 60.91 | -8.24 | 102.62 | 6.81 |
| 2016 (3) | 2.88 | 28.57 | 10.26 | 6.32 | 126.89 | -21.96 | 35.57 | -5.97 | 66.38 | -21.66 | 96.08 | -16.94 |
| 2015 (2) | 2.24 | -16.1 | 9.65 | -2.13 | 162.59 | 19.15 | 37.83 | 2.19 | 84.73 | 2.94 | 115.68 | 26.9 |
| 2014 (1) | 2.67 | -13.87 | 9.86 | -3.43 | 136.46 | 15.87 | 37.02 | 3.52 | 82.31 | 24.84 | 91.16 | 4.06 |
