- 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) | 1.12 | -11.11 | 21.74 | 1.86 | 4.49 | 35.77 | 81.39 | 12.57 | -17.69 | 48.89 | -4.12 | -26.56 | 106.65 | 2.42 | -15.88 | 23.63 | 23.27 | -38.88 |
| 23Q3 (19) | 1.26 | -3.82 | 21.15 | 1.78 | 20.27 | 17.11 | 72.30 | 4.13 | -17.57 | 50.99 | -17.04 | -14.92 | 104.13 | -5.46 | -5.57 | 19.17 | -7.61 | -48.7 |
| 23Q2 (18) | 1.31 | 29.7 | 7.38 | 1.48 | 17.46 | 5.71 | 69.43 | -23.09 | -7.27 | 61.46 | -14.62 | -5.34 | 110.14 | -14.07 | -1.29 | 20.75 | -39.11 | -26.5 |
| 23Q1 (17) | 1.01 | 9.78 | 8.6 | 1.26 | -8.03 | 14.55 | 90.27 | -8.71 | -7.82 | 71.98 | 8.13 | -12.65 | 128.18 | 1.1 | -14.92 | 34.08 | -11.85 | 14.86 |
| 22Q4 (16) | 0.92 | -11.54 | -14.02 | 1.37 | -9.87 | -6.16 | 98.88 | 12.74 | 15.72 | 66.57 | 11.08 | 7.09 | 126.79 | 14.98 | 3.3 | 38.66 | 3.45 | 55.45 |
| 22Q3 (15) | 1.04 | -14.75 | -8.77 | 1.52 | 8.57 | -1.94 | 87.71 | 17.15 | 10.27 | 59.93 | -7.7 | 1.84 | 110.27 | -1.17 | -0.64 | 37.37 | 32.38 | 36.34 |
| 22Q2 (14) | 1.22 | 31.18 | -8.27 | 1.40 | 27.27 | -7.28 | 74.87 | -23.55 | 9.54 | 64.93 | -21.2 | 7.82 | 111.58 | -25.93 | 12.72 | 28.23 | -4.85 | -4.56 |
| 22Q1 (13) | 0.93 | -13.08 | 1.09 | 1.10 | -24.66 | -0.9 | 97.93 | 14.61 | -0.73 | 82.40 | 32.56 | 0.92 | 150.65 | 22.74 | 18.18 | 29.67 | 19.3 | -43.84 |
| 21Q4 (12) | 1.07 | -6.14 | 17.58 | 1.46 | -5.81 | 5.8 | 85.45 | 7.43 | -14.22 | 62.16 | 5.62 | -5.62 | 122.74 | 10.6 | 2.84 | 24.87 | -9.27 | -46.08 |
| 21Q3 (11) | 1.14 | -14.29 | 10.68 | 1.55 | 2.65 | -9.36 | 79.54 | 16.37 | -9.68 | 58.85 | -2.27 | 10.7 | 110.98 | 12.11 | 5.54 | 27.41 | -7.34 | -24.03 |
| 21Q2 (10) | 1.33 | 44.57 | -5.0 | 1.51 | 36.04 | -15.64 | 68.35 | -30.71 | 5.11 | 60.22 | -26.25 | 18.26 | 98.99 | -22.34 | 19.12 | 29.58 | -44.01 | -9.98 |
| 21Q1 (9) | 0.92 | 1.1 | 24.32 | 1.11 | -19.57 | 3.74 | 98.65 | -0.97 | -19.32 | 81.65 | 23.98 | -4.28 | 127.47 | 6.8 | -4.17 | 52.83 | 14.55 | -29.13 |
| 20Q4 (8) | 0.91 | -11.65 | 1.11 | 1.38 | -19.3 | -20.69 | 99.62 | 13.13 | -1.15 | 65.86 | 23.89 | 26.29 | 119.35 | 13.5 | 21.33 | 46.12 | 27.83 | -15.47 |
| 20Q3 (7) | 1.03 | -26.43 | -18.25 | 1.71 | -4.47 | -16.99 | 88.06 | 35.41 | 22.09 | 53.16 | 4.4 | 20.05 | 105.15 | 26.53 | 64.35 | 36.08 | 9.8 | -31.18 |
| 20Q2 (6) | 1.40 | 89.19 | 38.61 | 1.79 | 67.29 | 40.94 | 65.03 | -46.81 | -27.66 | 50.92 | -40.3 | -28.82 | 83.10 | -37.52 | -14.37 | 32.86 | -55.92 | -48.96 |
| 20Q1 (5) | 0.74 | -17.78 | -15.91 | 1.07 | -38.51 | -21.9 | 122.27 | 21.32 | 18.03 | 85.30 | 63.57 | 28.64 | 133.01 | 35.21 | 23.68 | 74.55 | 36.64 | 19.55 |
| 19Q4 (4) | 0.90 | -28.57 | 0.0 | 1.74 | -15.53 | 0.0 | 100.78 | 39.72 | 0.0 | 52.15 | 17.77 | 0.0 | 98.37 | 53.75 | 0.0 | 54.56 | 4.06 | 0.0 |
| 19Q3 (3) | 1.26 | 24.75 | 0.0 | 2.06 | 62.2 | 0.0 | 72.13 | -19.76 | 0.0 | 44.28 | -38.1 | 0.0 | 63.98 | -34.08 | 0.0 | 52.43 | -18.56 | 0.0 |
| 19Q2 (2) | 1.01 | 14.77 | 0.0 | 1.27 | -7.3 | 0.0 | 89.89 | -13.23 | 0.0 | 71.54 | 7.89 | 0.0 | 97.05 | -9.75 | 0.0 | 64.38 | 3.24 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 103.59 | 0.0 | 0.0 | 66.31 | 0.0 | 0.0 | 107.54 | 0.0 | 0.0 | 62.36 | 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) | 5.02 | 23.04 | 6.82 | 30.9 | 72.74 | -18.63 | 53.50 | -23.58 | 103.91 | -22.38 | 22.33 | -12.53 |
| 2022 (9) | 4.08 | -7.48 | 5.21 | -14.73 | 89.39 | 7.99 | 70.01 | 17.29 | 133.87 | 22.02 | 25.53 | -22.09 |
| 2021 (8) | 4.41 | 8.89 | 6.11 | -4.68 | 82.78 | -8.2 | 59.69 | 4.83 | 109.71 | 9.6 | 32.77 | -30.29 |
| 2020 (7) | 4.05 | -2.41 | 6.41 | -16.21 | 90.17 | 2.63 | 56.94 | 19.27 | 100.10 | 18.98 | 47.01 | -8.67 |
| 2019 (6) | 4.15 | 9.79 | 7.65 | 27.93 | 87.86 | -9.1 | 47.74 | -21.76 | 84.13 | -22.94 | 51.47 | 6.08 |
| 2018 (5) | 3.78 | -14.48 | 5.98 | -8.42 | 96.66 | 16.98 | 61.02 | 9.14 | 109.17 | 1.81 | 48.52 | 54.97 |
| 2017 (4) | 4.42 | -8.87 | 6.53 | 1.24 | 82.63 | 9.81 | 55.91 | -1.22 | 107.23 | 7.07 | 31.31 | -1.2 |
| 2016 (3) | 4.85 | 6.59 | 6.45 | 14.56 | 75.25 | -6.21 | 56.60 | -12.74 | 100.15 | -5.19 | 31.69 | -19.69 |
| 2015 (2) | 4.55 | 3.64 | 5.63 | 0.36 | 80.23 | -3.59 | 64.86 | -0.31 | 105.63 | 7.01 | 39.46 | -20.38 |
| 2014 (1) | 4.39 | -7.38 | 5.61 | -7.58 | 83.22 | 7.95 | 65.06 | 8.11 | 98.71 | 9.31 | 49.56 | 5.54 |
