- 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) | 0.91 | 15.19 | 35.82 | 0.44 | 7.32 | -10.2 | 100.13 | -12.87 | -26.22 | 206.94 | -5.77 | 12.35 | 66.86 | -3.99 | -5.3 | 240.21 | -9.31 | -3.65 |
| 23Q3 (19) | 0.79 | -7.06 | -5.95 | 0.41 | -8.89 | -42.25 | 114.92 | 7.52 | 5.49 | 219.60 | 9.72 | 72.01 | 69.64 | -7.91 | 24.87 | 264.88 | 14.47 | 46.48 |
| 23Q2 (18) | 0.85 | 13.33 | -9.57 | 0.45 | -6.25 | -48.28 | 106.88 | -12.13 | 10.15 | 200.14 | 4.87 | 90.36 | 75.62 | 9.9 | 60.93 | 231.39 | -5.04 | 49.12 |
| 23Q1 (17) | 0.75 | 11.94 | -21.05 | 0.48 | -2.04 | -41.46 | 121.63 | -10.38 | 26.71 | 190.84 | 3.6 | 71.17 | 68.81 | -2.54 | 40.86 | 243.66 | -2.27 | 53.6 |
| 22Q4 (16) | 0.67 | -20.24 | -15.19 | 0.49 | -30.99 | -37.97 | 135.72 | 24.58 | 17.99 | 184.20 | 44.28 | 59.97 | 70.60 | 26.59 | 15.61 | 249.32 | 37.88 | 47.43 |
| 22Q3 (15) | 0.84 | -10.64 | -8.7 | 0.71 | -18.39 | -29.0 | 108.94 | 12.27 | 9.71 | 127.67 | 21.43 | 40.16 | 55.77 | 18.68 | -12.68 | 180.83 | 16.54 | 42.93 |
| 22Q2 (14) | 0.94 | -1.05 | -9.62 | 0.87 | 6.1 | -29.27 | 97.03 | 1.08 | 10.5 | 105.14 | -5.7 | 42.2 | 46.99 | -3.81 | -8.06 | 155.17 | -2.18 | 40.23 |
| 22Q1 (13) | 0.95 | 20.25 | 10.47 | 0.82 | 3.8 | -11.83 | 95.99 | -16.55 | -9.46 | 111.49 | -3.18 | 13.73 | 48.85 | -20.01 | -10.71 | 158.63 | -6.2 | 6.21 |
| 21Q4 (12) | 0.79 | -14.13 | -15.96 | 0.79 | -21.0 | -8.14 | 115.03 | 15.84 | 18.94 | 115.15 | 26.41 | 9.42 | 61.07 | -4.38 | 40.65 | 169.11 | 33.66 | 6.67 |
| 21Q3 (11) | 0.92 | -11.54 | 15.0 | 1.00 | -18.7 | 51.52 | 99.30 | 13.09 | -12.33 | 91.09 | 23.19 | -34.29 | 63.87 | 24.97 | 9.86 | 126.52 | 14.34 | -34.7 |
| 21Q2 (10) | 1.04 | 20.93 | -0.95 | 1.23 | 32.26 | 25.51 | 87.81 | -17.18 | 1.69 | 73.94 | -24.57 | -20.25 | 51.11 | -6.58 | 23.87 | 110.65 | -25.91 | -19.71 |
| 21Q1 (9) | 0.86 | -8.51 | 8.86 | 0.93 | 8.14 | 25.68 | 106.02 | 9.63 | -7.44 | 98.03 | -6.85 | -20.67 | 54.71 | 26.0 | 16.65 | 149.35 | -5.79 | -21.9 |
| 20Q4 (8) | 0.94 | 17.5 | -2.08 | 0.86 | 30.3 | 7.5 | 96.71 | -14.62 | 2.0 | 105.24 | -24.08 | -7.28 | 43.42 | -25.32 | -10.03 | 158.53 | -18.18 | -0.95 |
| 20Q3 (7) | 0.80 | -23.81 | -23.81 | 0.66 | -32.65 | -13.16 | 113.27 | 31.18 | 30.36 | 138.62 | 49.5 | 16.29 | 58.14 | 40.91 | -1.49 | 193.75 | 40.59 | 31.75 |
| 20Q2 (6) | 1.05 | 32.91 | 0.96 | 0.98 | 32.43 | 28.95 | 86.35 | -24.61 | -1.3 | 92.72 | -24.97 | -22.48 | 41.26 | -12.03 | -11.57 | 137.81 | -27.93 | -14.1 |
| 20Q1 (5) | 0.79 | -17.71 | 14.49 | 0.74 | -7.5 | 51.02 | 114.54 | 20.81 | -13.51 | 123.58 | 8.88 | -33.8 | 46.90 | -2.82 | -9.07 | 191.23 | 19.48 | -28.52 |
| 19Q4 (4) | 0.96 | -8.57 | 0.0 | 0.80 | 5.26 | 0.0 | 94.81 | 9.11 | 0.0 | 113.50 | -4.78 | 0.0 | 48.26 | -18.23 | 0.0 | 160.05 | 8.83 | 0.0 |
| 19Q3 (3) | 1.05 | 0.96 | 0.0 | 0.76 | 0.0 | 0.0 | 86.89 | -0.69 | 0.0 | 119.20 | -0.34 | 0.0 | 59.02 | 26.49 | 0.0 | 147.06 | -8.34 | 0.0 |
| 19Q2 (2) | 1.04 | 50.72 | 0.0 | 0.76 | 55.1 | 0.0 | 87.49 | -33.93 | 0.0 | 119.61 | -35.93 | 0.0 | 46.66 | -9.54 | 0.0 | 160.44 | -40.03 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 132.43 | 0.0 | 0.0 | 186.69 | 0.0 | 0.0 | 51.58 | 0.0 | 0.0 | 267.54 | 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) | 2.93 | -22.89 | 1.85 | -41.27 | 124.43 | 29.44 | 197.68 | 70.83 | 68.28 | 58.35 | 253.83 | 50.44 |
| 2022 (9) | 3.80 | -0.52 | 3.15 | -13.46 | 96.13 | 0.65 | 115.72 | 15.32 | 43.12 | -4.6 | 168.73 | 11.99 |
| 2021 (8) | 3.82 | 9.14 | 3.64 | 4.9 | 95.51 | -8.47 | 100.35 | -4.65 | 45.20 | -0.15 | 150.66 | -8.32 |
| 2020 (7) | 3.50 | 8.7 | 3.47 | 27.11 | 104.35 | -7.91 | 105.24 | -21.21 | 45.27 | 7.91 | 164.33 | -19.81 |
| 2019 (6) | 3.22 | 9.52 | 2.73 | 27.57 | 113.31 | -8.69 | 133.57 | -21.84 | 41.95 | -10.78 | 204.93 | -17.36 |
| 2018 (5) | 2.94 | -12.24 | 2.14 | -18.94 | 124.09 | 13.83 | 170.90 | 23.64 | 47.02 | 2.02 | 247.97 | 23.28 |
| 2017 (4) | 3.35 | -4.01 | 2.64 | -0.38 | 109.01 | 4.25 | 138.22 | 0.16 | 46.09 | -9.36 | 201.14 | 4.91 |
| 2016 (3) | 3.49 | 0.29 | 2.65 | 7.29 | 104.57 | -0.32 | 138.00 | -6.57 | 50.85 | 1.13 | 191.72 | -5.25 |
| 2015 (2) | 3.48 | -19.82 | 2.47 | -7.84 | 104.91 | 24.69 | 147.71 | 8.51 | 50.28 | 24.42 | 202.34 | 12.5 |
| 2014 (1) | 4.34 | 28.78 | 2.68 | 29.47 | 84.14 | -22.31 | 136.12 | -22.94 | 40.41 | -24.1 | 179.85 | -22.38 |
