- 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) | 1.05 | -2.78 | 9.38 | 1.33 | 12.71 | 14.66 | 86.29 | 2.49 | -9.21 | 68.29 | -11.67 | -12.73 | 39.94 | 17.16 | -6.9 | 114.63 | -10.03 | -12.09 |
| 23Q3 (19) | 1.08 | 27.06 | 11.34 | 1.18 | 12.38 | 1.72 | 84.19 | -21.77 | -10.11 | 77.31 | -11.09 | -1.72 | 34.09 | -19.29 | -31.09 | 127.41 | -16.36 | 3.71 |
| 23Q2 (18) | 0.85 | -16.67 | -27.97 | 1.05 | -16.0 | -21.05 | 107.62 | 20.07 | 39.55 | 86.95 | 19.17 | 27.53 | 42.24 | 2.25 | -11.26 | 152.34 | 25.61 | 55.91 |
| 23Q1 (17) | 1.02 | 6.25 | -18.4 | 1.25 | 7.76 | -7.41 | 89.63 | -5.69 | 22.71 | 72.96 | -6.76 | 8.64 | 41.31 | -3.71 | -6.35 | 121.28 | -6.99 | 26.22 |
| 22Q4 (16) | 0.96 | -1.03 | -10.28 | 1.16 | 0.0 | -4.13 | 95.04 | 1.47 | 11.93 | 78.25 | -0.52 | 4.42 | 42.90 | -13.28 | -13.37 | 130.40 | 6.15 | 18.19 |
| 22Q3 (15) | 0.97 | -17.8 | -7.62 | 1.16 | -12.78 | -7.94 | 93.66 | 21.45 | 8.14 | 78.66 | 15.37 | 8.89 | 49.47 | 3.93 | -5.93 | 122.85 | 25.73 | 15.61 |
| 22Q2 (14) | 1.18 | -5.6 | 2.61 | 1.33 | -1.48 | -8.9 | 77.12 | 5.59 | -2.21 | 68.18 | 1.52 | 9.53 | 47.60 | 7.91 | -0.87 | 97.71 | 1.69 | 4.96 |
| 22Q1 (13) | 1.25 | 16.82 | -3.1 | 1.35 | 11.57 | -7.53 | 73.04 | -13.98 | 3.9 | 67.16 | -10.38 | 8.11 | 44.11 | -10.92 | 4.08 | 96.09 | -12.91 | 6.72 |
| 21Q4 (12) | 1.07 | 1.9 | -1.83 | 1.21 | -3.97 | 14.15 | 84.91 | -1.96 | 1.82 | 74.94 | 3.74 | -12.69 | 49.52 | -5.84 | 11.86 | 110.33 | 3.83 | -11.69 |
| 21Q3 (11) | 1.05 | -8.7 | -0.94 | 1.26 | -13.7 | 20.0 | 86.61 | 9.83 | 1.24 | 72.24 | 16.05 | -17.04 | 52.59 | 9.52 | 25.57 | 106.26 | 14.15 | -18.73 |
| 21Q2 (10) | 1.15 | -10.85 | 25.0 | 1.46 | 0.0 | 33.94 | 78.86 | 12.18 | -20.58 | 62.25 | 0.21 | -25.51 | 48.02 | 13.31 | -5.32 | 93.09 | 3.39 | -29.56 |
| 21Q1 (9) | 1.29 | 18.35 | 11.21 | 1.46 | 37.74 | 5.8 | 70.30 | -15.7 | -10.35 | 62.12 | -27.62 | -6.11 | 42.38 | -4.27 | 4.51 | 90.04 | -27.93 | -13.44 |
| 20Q4 (8) | 1.09 | 2.83 | 0.0 | 1.06 | 0.95 | -12.4 | 83.39 | -2.52 | -0.1 | 85.83 | -1.44 | 13.7 | 44.27 | 5.71 | 4.93 | 124.94 | -4.44 | 7.0 |
| 20Q3 (7) | 1.06 | 15.22 | 11.58 | 1.05 | -3.67 | -19.23 | 85.55 | -13.84 | -11.02 | 87.08 | 4.2 | 24.45 | 41.88 | -17.43 | -12.44 | 130.75 | -1.06 | 10.53 |
| 20Q2 (6) | 0.92 | -20.69 | -8.91 | 1.09 | -21.01 | -33.54 | 99.29 | 26.61 | 10.53 | 83.57 | 26.31 | 50.88 | 50.72 | 25.08 | 12.64 | 132.15 | 27.04 | 31.9 |
| 20Q1 (5) | 1.16 | 6.42 | 4.5 | 1.38 | 14.05 | -19.3 | 78.42 | -6.05 | -4.04 | 66.16 | -12.36 | 24.31 | 40.55 | -3.89 | 2.71 | 104.02 | -10.92 | 8.97 |
| 19Q4 (4) | 1.09 | 14.74 | 0.0 | 1.21 | -6.92 | 0.0 | 83.47 | -13.19 | 0.0 | 75.49 | 7.89 | 0.0 | 42.19 | -11.79 | 0.0 | 116.77 | -1.28 | 0.0 |
| 19Q3 (3) | 0.95 | -5.94 | 0.0 | 1.30 | -20.73 | 0.0 | 96.15 | 7.04 | 0.0 | 69.97 | 26.32 | 0.0 | 47.83 | 6.22 | 0.0 | 118.29 | 18.07 | 0.0 |
| 19Q2 (2) | 1.01 | -9.01 | 0.0 | 1.64 | -4.09 | 0.0 | 89.83 | 9.92 | 0.0 | 55.39 | 4.08 | 0.0 | 45.03 | 14.06 | 0.0 | 100.19 | 4.95 | 0.0 |
| 19Q1 (1) | 1.11 | 0.0 | 0.0 | 1.71 | 0.0 | 0.0 | 81.72 | 0.0 | 0.0 | 53.22 | 0.0 | 0.0 | 39.48 | 0.0 | 0.0 | 95.46 | 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) | 3.70 | -21.11 | 4.89 | -8.08 | 98.78 | 27.02 | 74.57 | 8.59 | 45.37 | 12.08 | 127.98 | 20.78 |
| 2022 (9) | 4.69 | -7.86 | 5.32 | -2.21 | 77.77 | 8.56 | 68.67 | 2.28 | 40.48 | 1.1 | 105.96 | 7.31 |
| 2021 (8) | 5.09 | 14.9 | 5.44 | 15.74 | 71.64 | -12.96 | 67.14 | -13.48 | 40.04 | -6.36 | 98.74 | -15.71 |
| 2020 (7) | 4.43 | -9.59 | 4.70 | -20.47 | 82.31 | 10.39 | 77.60 | 25.71 | 42.76 | 16.01 | 117.15 | 17.81 |
| 2019 (6) | 4.90 | 7.69 | 5.91 | -5.29 | 74.56 | -7.15 | 61.73 | 5.54 | 36.86 | -6.07 | 99.44 | -0.11 |
| 2018 (5) | 4.55 | 3.64 | 6.24 | 11.23 | 80.30 | -3.4 | 58.49 | -10.06 | 39.24 | -13.01 | 99.55 | -3.4 |
| 2017 (4) | 4.39 | -9.86 | 5.61 | -0.88 | 83.13 | 10.83 | 65.03 | 0.9 | 45.11 | 8.36 | 103.05 | 5.34 |
| 2016 (3) | 4.87 | -9.81 | 5.66 | -3.9 | 75.01 | 11.03 | 64.45 | 3.95 | 41.63 | 18.17 | 97.83 | 3.71 |
| 2015 (2) | 5.40 | -3.91 | 5.89 | -11.16 | 67.56 | 4.02 | 62.00 | 12.6 | 35.23 | -2.06 | 94.33 | 12.26 |
| 2014 (1) | 5.62 | -5.23 | 6.63 | -13.33 | 64.95 | 5.52 | 55.06 | 15.33 | 35.97 | -4.61 | 84.03 | 17.39 |
