- 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) | 0.88 | 4.76 | 39.68 | 0.24 | 4.35 | -17.24 | 103.00 | -5.13 | -29.12 | 376.80 | -4.62 | 20.77 | 64.85 | 10.21 | -34.9 | 414.95 | -6.71 | 16.01 |
| 23Q3 (19) | 0.84 | 58.49 | 27.27 | 0.23 | 53.33 | -37.84 | 108.57 | -36.76 | -20.82 | 395.07 | -33.24 | 61.15 | 58.84 | -39.63 | -42.63 | 444.80 | -33.21 | 59.02 |
| 23Q2 (18) | 0.53 | -11.67 | -50.93 | 0.15 | -31.82 | -72.73 | 171.67 | 13.13 | 103.64 | 591.75 | 40.28 | 256.18 | 97.47 | 0.39 | 19.68 | 665.96 | 39.77 | 294.06 |
| 23Q1 (17) | 0.60 | -4.76 | -42.31 | 0.22 | -24.14 | -53.19 | 151.74 | 4.42 | 73.36 | 421.83 | 35.2 | 115.96 | 97.09 | -2.53 | 2.34 | 476.48 | 33.21 | 153.45 |
| 22Q4 (16) | 0.63 | -4.55 | -24.1 | 0.29 | -21.62 | -25.64 | 145.32 | 5.98 | 32.12 | 312.00 | 27.26 | 32.46 | 99.61 | -2.88 | -5.47 | 357.70 | 27.88 | 48.95 |
| 22Q3 (15) | 0.66 | -38.89 | -21.43 | 0.37 | -32.73 | -9.76 | 137.12 | 62.66 | 26.02 | 245.16 | 47.56 | 11.43 | 102.56 | 25.93 | -7.78 | 279.72 | 65.51 | 28.54 |
| 22Q2 (14) | 1.08 | 3.85 | 27.06 | 0.55 | 17.02 | 12.24 | 84.30 | -3.69 | -21.3 | 166.14 | -14.94 | -11.23 | 81.44 | -14.16 | -26.27 | 169.00 | -10.11 | -8.05 |
| 22Q1 (13) | 1.04 | 25.3 | 7.22 | 0.47 | 20.51 | -17.54 | 87.53 | -20.42 | -7.12 | 195.33 | -17.07 | 22.97 | 94.87 | -9.96 | 6.11 | 188.00 | -21.72 | 14.87 |
| 21Q4 (12) | 0.83 | -1.19 | -23.85 | 0.39 | -4.88 | -32.76 | 109.99 | 1.08 | 31.21 | 235.54 | 7.06 | 50.99 | 105.37 | -5.25 | 44.66 | 240.15 | 10.36 | 43.81 |
| 21Q3 (11) | 0.84 | -1.18 | -14.29 | 0.41 | -16.33 | -19.61 | 108.81 | 1.59 | 17.68 | 220.01 | 17.56 | 22.36 | 111.21 | 0.68 | 36.05 | 217.61 | 18.39 | 14.22 |
| 21Q2 (10) | 0.85 | -12.37 | -26.09 | 0.49 | -14.04 | -9.26 | 107.11 | 13.66 | 34.93 | 187.15 | 17.82 | 10.89 | 110.46 | 23.54 | 36.32 | 183.80 | 12.3 | 9.98 |
| 21Q1 (9) | 0.97 | -11.01 | 25.97 | 0.57 | -1.72 | 42.5 | 94.24 | 12.42 | -20.49 | 158.84 | 1.82 | -30.4 | 89.41 | 22.75 | -11.23 | 163.67 | -1.99 | -33.48 |
| 20Q4 (8) | 1.09 | 11.22 | 49.32 | 0.58 | 13.73 | 23.4 | 83.83 | -9.33 | -32.62 | 156.00 | -13.24 | -20.0 | 72.84 | -10.89 | -5.61 | 166.99 | -12.35 | -31.07 |
| 20Q3 (7) | 0.98 | -14.78 | 58.06 | 0.51 | -5.56 | 24.39 | 92.46 | 16.48 | -36.96 | 179.80 | 6.54 | -19.04 | 81.74 | 0.88 | -14.52 | 190.52 | 14.0 | -30.25 |
| 20Q2 (6) | 1.15 | 49.35 | 53.33 | 0.54 | 35.0 | 3.85 | 79.38 | -33.03 | -34.26 | 168.77 | -26.05 | -4.34 | 81.03 | -19.55 | -1.07 | 167.12 | -32.08 | -22.36 |
| 20Q1 (5) | 0.77 | 5.48 | 63.83 | 0.40 | -14.89 | 11.11 | 118.53 | -4.73 | -38.98 | 228.23 | 17.04 | -10.16 | 100.72 | 30.52 | -16.64 | 246.04 | 1.56 | -24.86 |
| 19Q4 (4) | 0.73 | 17.74 | 0.0 | 0.47 | 14.63 | 0.0 | 124.42 | -15.16 | 0.0 | 195.00 | -12.2 | 0.0 | 77.17 | -19.3 | 0.0 | 242.26 | -11.3 | 0.0 |
| 19Q3 (3) | 0.62 | -17.33 | 0.0 | 0.41 | -21.15 | 0.0 | 146.66 | 21.47 | 0.0 | 222.09 | 25.88 | 0.0 | 95.62 | 16.74 | 0.0 | 273.13 | 26.89 | 0.0 |
| 19Q2 (2) | 0.75 | 59.57 | 0.0 | 0.52 | 44.44 | 0.0 | 120.74 | -37.84 | 0.0 | 176.43 | -30.55 | 0.0 | 81.91 | -32.2 | 0.0 | 215.25 | -34.27 | 0.0 |
| 19Q1 (1) | 0.47 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 194.24 | 0.0 | 0.0 | 254.04 | 0.0 | 0.0 | 120.82 | 0.0 | 0.0 | 327.46 | 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) | 2.55 | -39.72 | 0.84 | -52.81 | 143.25 | 65.84 | 436.72 | 112.54 | 99.90 | 34.6 | 480.07 | 120.59 |
| 2022 (9) | 4.23 | 9.59 | 1.78 | -2.73 | 86.38 | -8.67 | 205.48 | 2.83 | 74.22 | -22.66 | 217.63 | 9.66 |
| 2021 (8) | 3.86 | -5.39 | 1.83 | -15.67 | 94.58 | 5.75 | 199.83 | 18.9 | 95.97 | 21.14 | 198.45 | 11.31 |
| 2020 (7) | 4.08 | 66.53 | 2.17 | 20.56 | 89.44 | -39.91 | 168.07 | -17.14 | 79.22 | -15.33 | 178.28 | -30.93 |
| 2019 (6) | 2.45 | -20.45 | 1.80 | -25.93 | 148.84 | 25.49 | 202.84 | 35.06 | 93.56 | 11.2 | 258.12 | 39.78 |
| 2018 (5) | 3.08 | 18.01 | 2.43 | 15.17 | 118.61 | -15.21 | 150.19 | -12.99 | 84.14 | -17.46 | 184.66 | -12.3 |
| 2017 (4) | 2.61 | -1.88 | 2.11 | -7.86 | 139.88 | 1.95 | 172.61 | 8.31 | 101.94 | 15.81 | 210.55 | 0.96 |
| 2016 (3) | 2.66 | -7.96 | 2.29 | -13.26 | 137.20 | 8.66 | 159.37 | 15.12 | 88.02 | -12.93 | 208.55 | 27.47 |
| 2015 (2) | 2.89 | -28.82 | 2.64 | -35.61 | 126.26 | 40.62 | 138.44 | 55.34 | 101.09 | 26.66 | 163.61 | 65.1 |
| 2014 (1) | 4.06 | 27.27 | 4.10 | 18.5 | 89.79 | -21.57 | 89.12 | -15.56 | 79.81 | -21.75 | 99.10 | -16.03 |
