- 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) | 1.15 | 16.16 | -4.17 | 0.13 | 8.33 | -7.14 | 79.30 | -13.63 | 4.6 | 688.64 | -10.79 | 3.66 | 6.48 | 44.32 | 30.65 | 761.45 | -11.39 | 3.57 |
| 23Q3 (19) | 0.99 | -27.74 | -32.19 | 0.12 | -20.0 | -40.0 | 91.81 | 38.04 | 46.85 | 771.97 | 23.64 | 69.04 | 4.49 | 41.64 | -31.76 | 859.29 | 24.95 | 67.63 |
| 23Q2 (18) | 1.37 | 9.6 | 67.07 | 0.15 | 7.14 | 7.14 | 66.51 | -8.89 | -40.06 | 624.37 | -5.56 | -5.32 | 3.17 | 20.99 | -89.8 | 687.70 | -5.98 | -6.98 |
| 23Q1 (17) | 1.25 | 4.17 | -10.07 | 0.14 | 0.0 | -48.15 | 73.00 | -3.71 | 11.54 | 661.10 | -0.49 | 96.31 | 2.62 | -47.18 | -86.84 | 731.47 | -0.51 | 91.32 |
| 22Q4 (16) | 1.20 | -17.81 | -23.57 | 0.14 | -30.0 | -54.84 | 75.81 | 21.26 | 30.89 | 664.34 | 45.47 | 126.15 | 4.96 | -24.62 | -63.95 | 735.19 | 43.42 | 117.56 |
| 22Q3 (15) | 1.46 | 78.05 | -21.08 | 0.20 | 42.86 | -33.33 | 62.52 | -43.66 | 27.41 | 456.67 | -30.75 | 50.68 | 6.58 | -78.83 | -47.53 | 512.61 | -30.66 | 50.94 |
| 22Q2 (14) | 0.82 | -41.01 | -47.44 | 0.14 | -48.15 | -39.13 | 110.97 | 69.55 | 89.66 | 659.43 | 95.81 | 66.38 | 31.08 | 56.1 | 163.84 | 739.32 | 93.38 | 66.87 |
| 22Q1 (13) | 1.39 | -11.46 | -22.78 | 0.27 | -12.9 | -20.59 | 65.45 | 13.0 | 29.27 | 336.77 | 14.64 | 25.04 | 19.91 | 44.69 | 253.64 | 382.32 | 13.14 | 21.62 |
| 21Q4 (12) | 1.57 | -15.14 | -27.98 | 0.31 | 3.33 | -20.51 | 57.92 | 18.04 | 38.83 | 293.76 | -3.07 | 25.23 | 13.76 | 9.73 | 83.96 | 337.93 | -0.49 | 25.71 |
| 21Q3 (11) | 1.85 | 18.59 | -24.49 | 0.30 | 30.43 | -6.25 | 49.07 | -16.13 | 32.26 | 303.07 | -23.53 | 5.49 | 12.54 | 6.45 | -24.91 | 339.61 | -23.35 | 10.37 |
| 21Q2 (10) | 1.56 | -13.33 | -28.44 | 0.23 | -32.35 | -39.47 | 58.51 | 15.56 | 40.24 | 396.34 | 47.15 | 65.02 | 11.78 | 109.24 | -44.12 | 443.06 | 40.94 | 69.88 |
| 21Q1 (9) | 1.80 | -17.43 | 65.14 | 0.34 | -12.82 | 13.33 | 50.63 | 21.36 | -39.29 | 269.34 | 14.82 | -9.97 | 5.63 | -24.73 | -81.06 | 314.35 | 16.94 | -10.91 |
| 20Q4 (8) | 2.18 | -11.02 | 44.37 | 0.39 | 21.88 | -25.0 | 41.72 | 12.45 | -30.62 | 234.58 | -18.35 | 32.77 | 7.48 | -55.21 | -37.14 | 268.82 | -12.64 | 19.52 |
| 20Q3 (7) | 2.45 | 12.39 | 57.05 | 0.32 | -15.79 | 0.0 | 37.10 | -11.07 | -36.53 | 287.31 | 19.63 | 0.44 | 16.70 | -20.78 | 36.1 | 307.71 | 17.98 | -7.38 |
| 20Q2 (6) | 2.18 | 100.0 | 78.69 | 0.38 | 26.67 | 100.0 | 41.72 | -49.97 | -44.28 | 240.17 | -19.72 | -50.35 | 21.08 | -29.1 | -0.05 | 260.81 | -26.08 | -51.48 |
| 20Q1 (5) | 1.09 | -27.81 | -16.15 | 0.30 | -42.31 | 25.0 | 83.39 | 38.68 | 19.01 | 299.17 | 69.33 | -20.87 | 29.73 | 149.83 | 49.47 | 352.84 | 56.87 | -17.61 |
| 19Q4 (4) | 1.51 | -3.21 | 0.0 | 0.52 | 62.5 | 0.0 | 60.13 | 2.87 | 0.0 | 176.68 | -38.24 | 0.0 | 11.90 | -3.02 | 0.0 | 224.92 | -32.3 | 0.0 |
| 19Q3 (3) | 1.56 | 27.87 | 0.0 | 0.32 | 68.42 | 0.0 | 58.45 | -21.93 | 0.0 | 286.06 | -40.87 | 0.0 | 12.27 | -41.82 | 0.0 | 332.24 | -38.19 | 0.0 |
| 19Q2 (2) | 1.22 | -6.15 | 0.0 | 0.19 | -20.83 | 0.0 | 74.87 | 6.85 | 0.0 | 483.75 | 27.95 | 0.0 | 21.09 | 6.03 | 0.0 | 537.53 | 25.52 | 0.0 |
| 19Q1 (1) | 1.30 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 70.07 | 0.0 | 0.0 | 378.07 | 0.0 | 0.0 | 19.89 | 0.0 | 0.0 | 428.25 | 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) | 4.46 | -15.53 | 0.54 | -25.0 | 81.89 | 18.51 | 675.74 | 33.53 | 4.18 | -62.88 | 753.45 | 33.62 |
| 2022 (9) | 5.28 | -16.59 | 0.72 | -38.98 | 69.10 | 19.92 | 506.05 | 64.09 | 11.26 | 33.25 | 563.89 | 57.71 |
| 2021 (8) | 6.33 | 21.97 | 1.18 | -15.71 | 57.62 | -18.03 | 308.39 | 18.24 | 8.45 | -38.95 | 357.55 | 12.69 |
| 2020 (7) | 5.19 | 8.58 | 1.40 | 15.7 | 70.29 | -7.95 | 260.82 | -13.6 | 13.84 | -38.65 | 317.28 | -10.8 |
| 2019 (6) | 4.78 | 16.3 | 1.21 | 59.21 | 76.36 | -14.12 | 301.88 | -37.13 | 22.56 | -69.05 | 355.68 | -28.31 |
| 2018 (5) | 4.11 | 6.2 | 0.76 | -28.3 | 88.91 | -5.83 | 480.13 | 39.47 | 72.90 | -30.51 | 496.15 | 48.66 |
| 2017 (4) | 3.87 | 8.4 | 1.06 | -46.73 | 94.41 | -7.58 | 344.25 | 88.02 | 104.90 | 72.22 | 333.75 | 48.78 |
| 2016 (3) | 3.57 | 11.91 | 1.99 | -23.46 | 102.15 | -10.71 | 183.09 | 30.55 | 60.91 | -2.14 | 224.32 | 16.58 |
| 2015 (2) | 3.19 | -22.76 | 2.60 | -40.77 | 114.40 | 29.4 | 140.25 | 68.55 | 62.24 | -5.45 | 192.41 | 81.88 |
| 2014 (1) | 4.13 | 18.0 | 4.39 | -10.95 | 88.41 | -15.28 | 83.21 | 12.42 | 65.83 | 2.62 | 105.79 | -7.4 |
