- 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) | 0.92 | 16.46 | 24.32 | 2.16 | 28.57 | 47.95 | 99.25 | -13.4 | -19.78 | 42.17 | -22.21 | -32.3 | 98.86 | -15.62 | -0.88 | 42.56 | -17.6 | -50.67 |
| 23Q3 (19) | 0.79 | -2.47 | 8.22 | 1.68 | 3.7 | 18.31 | 114.61 | 2.5 | -8.63 | 54.21 | -3.75 | -15.64 | 117.16 | 5.21 | 9.36 | 51.65 | -9.02 | -37.43 |
| 23Q2 (18) | 0.81 | 10.96 | 3.85 | 1.62 | 19.12 | 3.18 | 111.81 | -10.34 | -3.86 | 56.32 | -15.71 | -2.78 | 111.36 | -0.92 | 9.57 | 56.77 | -28.27 | -21.8 |
| 23Q1 (17) | 0.73 | -1.35 | 0.0 | 1.36 | -6.85 | -11.11 | 124.70 | 0.79 | 0.52 | 66.82 | 7.27 | 12.49 | 112.39 | 12.68 | 12.2 | 79.14 | -8.26 | -4.98 |
| 22Q4 (16) | 0.74 | 1.37 | -10.84 | 1.46 | 2.82 | -12.05 | 123.72 | -1.36 | 13.27 | 62.29 | -3.07 | 13.9 | 99.74 | -6.9 | 11.23 | 86.27 | 4.51 | 16.19 |
| 22Q3 (15) | 0.73 | -6.41 | 0.0 | 1.42 | -9.55 | -4.7 | 125.43 | 7.85 | 0.64 | 64.26 | 10.93 | 5.22 | 107.13 | 5.41 | 5.73 | 82.55 | 13.71 | -2.17 |
| 22Q2 (14) | 0.78 | 6.85 | 9.86 | 1.57 | 2.61 | -2.48 | 116.30 | -6.26 | -9.67 | 57.93 | -2.47 | 2.71 | 101.63 | 1.46 | 5.04 | 72.60 | -12.83 | -17.86 |
| 22Q1 (13) | 0.73 | -12.05 | 1.39 | 1.53 | -7.83 | -9.47 | 124.06 | 13.58 | -2.18 | 59.40 | 8.61 | 10.29 | 100.17 | 11.71 | 0.43 | 83.29 | 12.18 | 2.92 |
| 21Q4 (12) | 0.83 | 13.7 | -6.74 | 1.66 | 11.41 | -17.0 | 109.23 | -12.36 | 7.22 | 54.69 | -10.45 | 20.2 | 89.67 | -11.5 | 4.78 | 74.25 | -12.01 | 20.17 |
| 21Q3 (11) | 0.73 | 2.82 | -10.98 | 1.49 | -7.45 | -20.32 | 124.63 | -3.2 | 12.56 | 61.07 | 8.28 | 25.76 | 101.32 | 4.72 | 11.91 | 84.38 | -4.54 | 22.75 |
| 21Q2 (10) | 0.71 | -1.39 | -26.04 | 1.61 | -4.73 | -15.26 | 128.75 | 1.52 | 36.34 | 56.40 | 4.72 | 17.89 | 96.75 | -3.0 | 17.0 | 88.39 | 9.22 | 48.36 |
| 21Q1 (9) | 0.72 | -19.1 | 14.29 | 1.69 | -15.5 | 31.01 | 126.82 | 24.49 | -12.25 | 53.86 | 18.37 | -23.64 | 99.74 | 16.55 | -6.91 | 80.93 | 30.98 | -25.0 |
| 20Q4 (8) | 0.89 | 8.54 | 25.35 | 2.00 | 6.95 | 4.71 | 101.87 | -7.99 | -20.52 | 45.50 | -6.3 | -4.63 | 85.58 | -5.48 | 9.8 | 61.79 | -10.11 | -36.92 |
| 20Q3 (7) | 0.82 | -14.58 | 28.12 | 1.87 | -1.58 | -6.5 | 110.72 | 17.25 | -22.58 | 48.56 | 1.51 | 6.73 | 90.54 | 9.49 | 28.03 | 68.74 | 15.37 | -41.64 |
| 20Q2 (6) | 0.96 | 52.38 | 77.78 | 1.90 | 47.29 | 5.56 | 94.43 | -34.66 | -44.09 | 47.84 | -32.17 | -5.27 | 82.69 | -22.82 | 19.39 | 59.58 | -44.79 | -60.32 |
| 20Q1 (5) | 0.63 | -11.27 | 28.57 | 1.29 | -32.46 | -12.84 | 144.52 | 12.76 | -21.91 | 70.53 | 47.83 | 14.66 | 107.14 | 37.46 | 26.88 | 107.91 | 10.17 | -33.44 |
| 19Q4 (4) | 0.71 | 10.94 | 0.0 | 1.91 | -4.5 | 0.0 | 128.17 | -10.38 | 0.0 | 47.71 | 4.86 | 0.0 | 77.94 | 10.21 | 0.0 | 97.95 | -16.84 | 0.0 |
| 19Q3 (3) | 0.64 | 18.52 | 0.0 | 2.00 | 11.11 | 0.0 | 143.01 | -15.33 | 0.0 | 45.50 | -9.9 | 0.0 | 70.72 | 2.11 | 0.0 | 117.79 | -21.55 | 0.0 |
| 19Q2 (2) | 0.54 | 10.2 | 0.0 | 1.80 | 21.62 | 0.0 | 168.90 | -8.74 | 0.0 | 50.50 | -17.9 | 0.0 | 69.26 | -17.98 | 0.0 | 150.15 | -7.39 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 185.07 | 0.0 | 0.0 | 61.51 | 0.0 | 0.0 | 84.44 | 0.0 | 0.0 | 162.13 | 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) | 3.01 | -7.67 | 6.92 | 10.9 | 121.16 | 8.18 | 52.72 | -9.93 | 110.94 | 13.94 | 62.93 | -13.98 |
| 2022 (9) | 3.26 | 5.5 | 6.24 | -5.17 | 112.00 | -5.23 | 58.53 | 5.57 | 97.37 | -2.23 | 73.16 | -1.18 |
| 2021 (8) | 3.09 | 0.65 | 6.58 | -8.36 | 118.18 | -0.68 | 55.44 | 8.98 | 99.59 | 5.91 | 74.03 | -2.37 |
| 2020 (7) | 3.07 | 38.91 | 7.18 | 20.27 | 118.99 | -28.05 | 50.87 | -16.81 | 94.03 | 2.05 | 75.83 | -43.58 |
| 2019 (6) | 2.21 | 1.38 | 5.97 | -15.08 | 165.39 | -1.14 | 61.15 | 17.78 | 92.14 | 2.21 | 134.40 | 4.13 |
| 2018 (5) | 2.18 | 2.35 | 7.03 | -18.45 | 167.30 | -2.15 | 51.92 | 22.6 | 90.15 | 0.91 | 129.07 | 4.11 |
| 2017 (4) | 2.13 | -15.48 | 8.62 | 10.65 | 170.97 | 18.24 | 42.35 | -9.64 | 89.34 | 18.13 | 123.98 | 7.04 |
| 2016 (3) | 2.52 | 0.8 | 7.79 | 15.41 | 144.59 | -0.99 | 46.87 | -13.28 | 75.63 | -14.45 | 115.83 | 3.71 |
| 2015 (2) | 2.50 | -8.09 | 6.75 | 1.66 | 146.04 | 8.98 | 54.05 | -1.62 | 88.40 | 8.21 | 111.69 | 4.13 |
| 2014 (1) | 2.72 | -22.51 | 6.64 | -6.21 | 134.01 | 28.72 | 54.94 | 6.53 | 81.69 | 12.91 | 107.26 | 28.72 |
