- 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) | 1.23 | 1.65 | 89.23 | 0.54 | 22.73 | -5.26 | 74.03 | -1.37 | -47.33 | 168.06 | -18.86 | 4.78 | 12.50 | 35.43 | -49.72 | 229.59 | -15.88 | -16.84 |
| 23Q3 (19) | 1.21 | 15.24 | 116.07 | 0.44 | 25.71 | 51.72 | 75.06 | -13.07 | -54.19 | 207.12 | -19.47 | -33.41 | 9.23 | -54.15 | -80.48 | 272.94 | -15.61 | -36.17 |
| 23Q2 (18) | 1.05 | -17.97 | 8.25 | 0.35 | 6.06 | -46.15 | 86.35 | 21.55 | -7.56 | 257.21 | -7.72 | 83.96 | 20.13 | -46.39 | 13.86 | 323.43 | 3.59 | 50.05 |
| 23Q1 (17) | 1.28 | 96.92 | 31.96 | 0.33 | -42.11 | -29.79 | 71.04 | -49.46 | -24.63 | 278.74 | 73.78 | 43.02 | 37.55 | 51.05 | 64.84 | 312.23 | 13.09 | 17.22 |
| 22Q4 (16) | 0.65 | 16.07 | -43.48 | 0.57 | 96.55 | 21.28 | 140.55 | -14.22 | 77.08 | 160.40 | -48.43 | -17.79 | 24.86 | -47.43 | 9.47 | 276.09 | -35.43 | 9.66 |
| 22Q3 (15) | 0.56 | -42.27 | -41.05 | 0.29 | -55.38 | -23.68 | 163.84 | 75.4 | 70.67 | 311.04 | 122.46 | 29.83 | 47.29 | 167.48 | 52.65 | 427.58 | 98.37 | 40.38 |
| 22Q2 (14) | 0.97 | 0.0 | 1.04 | 0.65 | 38.3 | 30.0 | 93.41 | -0.89 | -1.39 | 139.82 | -28.26 | -22.51 | 17.68 | -22.39 | -46.15 | 215.55 | -19.08 | -11.05 |
| 22Q1 (13) | 0.97 | -15.65 | 32.88 | 0.47 | 0.0 | -17.54 | 94.25 | 18.75 | -24.12 | 194.89 | -0.11 | 22.66 | 22.78 | 0.31 | -29.82 | 266.36 | 5.79 | 6.28 |
| 21Q4 (12) | 1.15 | 21.05 | 43.75 | 0.47 | 23.68 | -48.35 | 79.37 | -17.32 | -29.89 | 195.11 | -18.56 | 94.43 | 22.71 | -26.69 | 31.8 | 251.78 | -17.34 | 28.24 |
| 21Q3 (11) | 0.95 | -1.04 | -3.06 | 0.38 | -24.0 | -55.81 | 96.00 | 1.34 | 3.13 | 239.57 | 32.78 | 126.29 | 30.98 | -5.64 | 120.34 | 304.59 | 25.69 | 64.72 |
| 21Q2 (10) | 0.96 | 31.51 | -11.93 | 0.50 | -12.28 | -29.58 | 94.73 | -23.73 | 13.68 | 180.43 | 13.56 | 39.97 | 32.83 | 1.14 | 97.53 | 242.33 | -3.31 | 23.87 |
| 21Q1 (9) | 0.73 | -8.75 | 2.82 | 0.57 | -37.36 | 16.33 | 124.21 | 9.72 | -2.86 | 158.89 | 58.34 | -14.98 | 32.46 | 88.39 | 59.67 | 250.63 | 27.66 | -14.88 |
| 20Q4 (8) | 0.80 | -18.37 | -33.88 | 0.91 | 5.81 | 33.82 | 113.21 | 21.61 | 49.99 | 100.35 | -5.21 | -25.12 | 17.23 | 22.55 | 33.98 | 196.33 | 6.18 | -0.16 |
| 20Q3 (7) | 0.98 | -10.09 | -16.95 | 0.86 | 21.13 | 43.33 | 93.09 | 11.71 | 21.02 | 105.87 | -17.87 | -30.3 | 14.06 | -15.4 | -3.7 | 184.91 | -5.48 | -13.68 |
| 20Q2 (6) | 1.09 | 53.52 | 5.83 | 0.71 | 44.9 | 115.15 | 83.33 | -34.83 | -5.77 | 128.91 | -31.02 | -52.89 | 16.62 | -18.25 | -22.98 | 195.63 | -33.56 | -42.54 |
| 20Q1 (5) | 0.71 | -41.32 | -34.86 | 0.49 | -27.94 | 28.95 | 127.87 | 69.41 | 53.28 | 186.89 | 39.45 | -21.99 | 20.33 | 58.09 | 48.61 | 294.44 | 49.74 | -4.8 |
| 19Q4 (4) | 1.21 | 2.54 | 0.0 | 0.68 | 13.33 | 0.0 | 75.48 | -1.87 | 0.0 | 134.02 | -11.77 | 0.0 | 12.86 | -11.92 | 0.0 | 196.64 | -8.2 | 0.0 |
| 19Q3 (3) | 1.18 | 14.56 | 0.0 | 0.60 | 81.82 | 0.0 | 76.92 | -13.02 | 0.0 | 151.89 | -44.49 | 0.0 | 14.60 | -32.34 | 0.0 | 214.21 | -37.09 | 0.0 |
| 19Q2 (2) | 1.03 | -5.5 | 0.0 | 0.33 | -13.16 | 0.0 | 88.43 | 6.01 | 0.0 | 273.64 | 14.23 | 0.0 | 21.58 | 57.75 | 0.0 | 340.48 | 10.08 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 83.42 | 0.0 | 0.0 | 239.56 | 0.0 | 0.0 | 13.68 | 0.0 | 0.0 | 309.30 | 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) | 5.90 | 31.99 | 1.84 | -2.65 | 61.87 | -24.16 | 198.41 | 2.92 | 28.01 | -3.05 | 232.27 | -5.37 |
| 2022 (9) | 4.47 | 47.04 | 1.89 | -6.44 | 81.58 | -32.01 | 192.78 | 6.57 | 28.89 | -1.5 | 245.46 | -9.61 |
| 2021 (8) | 3.04 | -22.05 | 2.02 | -32.44 | 119.98 | 28.28 | 180.89 | 48.27 | 29.33 | 82.74 | 271.55 | 36.13 |
| 2020 (7) | 3.90 | -14.1 | 2.99 | 45.15 | 93.53 | 16.23 | 122.00 | -31.28 | 16.05 | 41.04 | 199.48 | -19.11 |
| 2019 (6) | 4.54 | 49.34 | 2.06 | 68.85 | 80.47 | -32.99 | 177.53 | -40.89 | 11.38 | -46.95 | 246.62 | -38.19 |
| 2018 (5) | 3.04 | -31.84 | 1.22 | -28.65 | 120.09 | 46.72 | 300.34 | 41.09 | 21.45 | -20.88 | 398.99 | 49.09 |
| 2017 (4) | 4.46 | -0.89 | 1.71 | 1.18 | 81.85 | 1.01 | 212.87 | -1.64 | 27.11 | -11.69 | 267.61 | 0.32 |
| 2016 (3) | 4.50 | -6.64 | 1.69 | 11.92 | 81.03 | 6.96 | 216.42 | -10.65 | 30.70 | 10.67 | 266.76 | -8.09 |
| 2015 (2) | 4.82 | 12.88 | 1.51 | -5.03 | 75.76 | -11.38 | 242.21 | 5.81 | 27.74 | 24.34 | 290.24 | -0.64 |
| 2014 (1) | 4.27 | -8.76 | 1.59 | 32.5 | 85.49 | 9.69 | 228.92 | -24.56 | 22.31 | -33.34 | 292.10 | -16.04 |
