- 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) | 1.19 | 0.0 | -8.46 | 0.87 | 4.82 | 22.54 | 76.58 | 0.39 | 9.78 | 104.51 | -4.52 | -18.02 | 57.61 | 11.39 | -1.3 | 123.48 | -7.86 | -11.09 |
| 23Q3 (19) | 1.19 | -9.85 | -2.46 | 0.83 | -1.19 | 10.67 | 76.28 | 10.53 | 2.65 | 109.46 | 1.46 | -9.43 | 51.72 | 27.89 | -6.73 | 134.02 | -1.79 | -4.08 |
| 23Q2 (18) | 1.32 | 20.0 | 5.6 | 0.84 | 20.0 | 0.0 | 69.01 | -16.82 | -5.09 | 107.89 | -16.94 | -0.53 | 40.44 | -27.19 | -31.64 | 136.46 | -13.26 | 11.83 |
| 23Q1 (17) | 1.10 | -15.38 | -6.78 | 0.70 | -1.41 | -18.6 | 82.96 | 18.92 | 7.25 | 129.90 | 1.9 | 23.02 | 55.54 | -4.85 | -14.72 | 157.32 | 13.28 | 33.54 |
| 22Q4 (16) | 1.30 | 6.56 | 3.17 | 0.71 | -5.33 | -23.66 | 69.76 | -6.12 | -3.19 | 127.48 | 5.48 | 29.94 | 58.37 | 5.27 | -3.36 | 138.88 | -0.6 | 26.52 |
| 22Q3 (15) | 1.22 | -2.4 | -6.87 | 0.75 | -10.71 | -23.47 | 74.31 | 2.2 | 7.28 | 120.86 | 11.42 | 29.61 | 55.45 | -6.27 | 19.04 | 139.72 | 14.51 | 20.51 |
| 22Q2 (14) | 1.25 | 5.93 | -6.72 | 0.84 | -2.33 | -15.15 | 72.71 | -6.0 | 7.08 | 108.47 | 2.73 | 17.81 | 59.16 | -9.17 | 11.48 | 122.02 | 3.57 | 14.14 |
| 22Q1 (13) | 1.18 | -6.35 | -7.09 | 0.86 | -7.53 | -20.37 | 77.35 | 7.34 | 7.96 | 105.59 | 7.62 | 25.09 | 65.13 | 7.83 | 5.47 | 117.81 | 7.32 | 24.9 |
| 21Q4 (12) | 1.26 | -3.82 | -10.0 | 0.93 | -5.1 | -25.0 | 72.06 | 4.03 | 10.49 | 98.11 | 5.21 | 33.25 | 60.40 | 29.67 | 22.34 | 109.77 | -5.32 | 22.68 |
| 21Q3 (11) | 1.31 | -2.24 | 0.77 | 0.98 | -1.01 | -12.5 | 69.27 | 2.02 | -0.79 | 93.25 | 1.28 | 15.14 | 46.58 | -12.23 | -10.66 | 115.94 | 8.46 | 17.49 |
| 21Q2 (10) | 1.34 | 5.51 | -9.46 | 0.99 | -8.33 | -26.12 | 67.90 | -5.23 | 10.48 | 92.07 | 9.07 | 35.14 | 53.07 | -14.06 | 17.23 | 106.90 | 13.34 | 26.78 |
| 21Q1 (9) | 1.27 | -9.29 | -3.79 | 1.08 | -12.9 | -14.96 | 71.65 | 9.86 | 3.81 | 84.41 | 14.64 | 17.56 | 61.75 | 25.08 | 51.61 | 94.32 | 5.41 | -5.76 |
| 20Q4 (8) | 1.40 | 7.69 | -0.71 | 1.24 | 10.71 | 14.81 | 65.22 | -6.59 | 1.15 | 73.63 | -9.09 | -12.31 | 49.37 | -5.31 | 6.91 | 89.48 | -9.32 | -12.51 |
| 20Q3 (7) | 1.30 | -12.16 | 2.36 | 1.12 | -16.42 | 45.45 | 69.82 | 13.6 | -2.43 | 80.99 | 18.88 | -31.1 | 52.14 | 15.18 | -12.52 | 98.68 | 17.03 | -23.81 |
| 20Q2 (6) | 1.48 | 12.12 | 27.59 | 1.34 | 5.51 | 106.15 | 61.46 | -10.95 | -21.44 | 68.13 | -5.11 | -51.03 | 45.27 | 11.15 | -35.13 | 84.32 | -15.75 | -42.86 |
| 20Q1 (5) | 1.32 | -6.38 | 7.32 | 1.27 | 17.59 | 78.87 | 69.02 | 7.04 | -6.62 | 71.80 | -14.49 | -43.66 | 40.73 | -11.8 | -47.02 | 100.08 | -2.14 | -19.59 |
| 19Q4 (4) | 1.41 | 11.02 | 0.0 | 1.08 | 40.26 | 0.0 | 64.48 | -9.89 | 0.0 | 83.97 | -28.57 | 0.0 | 46.18 | -22.52 | 0.0 | 102.27 | -21.03 | 0.0 |
| 19Q3 (3) | 1.27 | 9.48 | 0.0 | 0.77 | 18.46 | 0.0 | 71.56 | -8.53 | 0.0 | 117.55 | -15.51 | 0.0 | 59.60 | -14.6 | 0.0 | 129.51 | -12.24 | 0.0 |
| 19Q2 (2) | 1.16 | -5.69 | 0.0 | 0.65 | -8.45 | 0.0 | 78.23 | 5.84 | 0.0 | 139.13 | 9.18 | 0.0 | 69.79 | -9.22 | 0.0 | 147.57 | 18.57 | 0.0 |
| 19Q1 (1) | 1.23 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 73.91 | 0.0 | 0.0 | 127.43 | 0.0 | 0.0 | 76.88 | 0.0 | 0.0 | 124.46 | 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) | 4.73 | -4.44 | 3.16 | -2.77 | 77.10 | 4.5 | 115.33 | 2.79 | 62.76 | -4.66 | 129.67 | 7.92 |
| 2022 (9) | 4.95 | -3.13 | 3.25 | -27.29 | 73.78 | 3.29 | 112.20 | 37.48 | 65.83 | 15.47 | 120.15 | 25.12 |
| 2021 (8) | 5.11 | 4.5 | 4.47 | -8.02 | 71.43 | -4.21 | 81.61 | 8.61 | 57.01 | 23.99 | 96.03 | -7.43 |
| 2020 (7) | 4.89 | 4.26 | 4.86 | 44.64 | 74.57 | -4.11 | 75.14 | -30.82 | 45.98 | -28.09 | 103.74 | -15.28 |
| 2019 (6) | 4.69 | 0.0 | 3.36 | -4.0 | 77.77 | -0.06 | 108.61 | 4.23 | 63.94 | -22.29 | 122.45 | 22.77 |
| 2018 (5) | 4.69 | -11.68 | 3.50 | -23.75 | 77.82 | 13.21 | 104.20 | 30.9 | 82.28 | 14.63 | 99.74 | 30.26 |
| 2017 (4) | 5.31 | -17.93 | 4.59 | 8.77 | 68.74 | 21.77 | 79.60 | -8.0 | 71.78 | 35.64 | 76.57 | -14.97 |
| 2016 (3) | 6.47 | 6.41 | 4.22 | 28.27 | 56.45 | -5.9 | 86.52 | -21.9 | 52.92 | -4.68 | 90.05 | -21.87 |
| 2015 (2) | 6.08 | -0.16 | 3.29 | -7.06 | 59.99 | 0.07 | 110.78 | 7.47 | 55.52 | -13.55 | 115.25 | 16.64 |
| 2014 (1) | 6.09 | 11.33 | 3.54 | -10.61 | 59.95 | -10.17 | 103.08 | 11.81 | 64.22 | 3.87 | 98.81 | 1.76 |
