- 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) | 2.00 | -12.28 | -7.83 | 0.91 | -14.95 | 19.74 | 45.54 | 14.22 | 8.61 | 100.52 | 18.09 | -16.03 | 95.47 | 27.14 | 44.0 | 50.60 | 1.4 | -46.93 |
| 23Q3 (19) | 2.28 | 3.64 | -0.87 | 1.07 | 2.88 | 59.7 | 39.87 | -3.67 | 0.91 | 85.12 | -3.02 | -37.63 | 75.09 | 34.07 | -17.67 | 49.90 | -31.77 | -41.13 |
| 23Q2 (18) | 2.20 | 27.91 | -7.95 | 1.04 | 14.29 | 18.18 | 41.39 | -21.95 | 8.72 | 87.77 | -11.89 | -15.17 | 56.01 | 14.28 | -15.88 | 73.14 | -29.42 | -2.43 |
| 23Q1 (17) | 1.72 | -20.74 | -18.87 | 0.91 | 19.74 | 26.39 | 53.03 | 26.47 | 23.67 | 99.61 | -16.79 | -21.12 | 49.01 | -26.08 | -41.92 | 103.62 | 8.68 | 22.24 |
| 22Q4 (16) | 2.17 | -5.65 | -14.23 | 0.76 | 13.43 | -22.45 | 41.93 | 6.13 | 16.73 | 119.71 | -12.28 | 28.89 | 66.30 | -27.31 | -1.1 | 95.34 | 12.47 | 54.37 |
| 22Q3 (15) | 2.30 | -3.77 | 2.68 | 0.67 | -23.86 | -9.46 | 39.51 | 3.78 | -2.66 | 136.47 | 31.91 | 11.48 | 91.21 | 36.99 | 1.77 | 84.77 | 13.09 | 15.51 |
| 22Q2 (14) | 2.39 | 12.74 | 3.46 | 0.88 | 22.22 | -1.12 | 38.07 | -11.22 | -3.3 | 103.46 | -18.07 | 1.37 | 66.58 | -21.1 | -18.22 | 74.96 | -11.57 | 24.89 |
| 22Q1 (13) | 2.12 | -16.21 | -26.64 | 0.72 | -26.53 | -28.0 | 42.88 | 19.38 | 36.3 | 126.28 | 35.96 | 39.0 | 84.39 | 25.88 | 17.8 | 84.77 | 37.26 | 67.27 |
| 21Q4 (12) | 2.53 | 12.95 | 12.44 | 0.98 | 32.43 | -13.27 | 35.92 | -11.51 | -11.22 | 92.88 | -24.13 | 15.41 | 67.04 | -25.2 | 11.86 | 61.76 | -15.85 | 1.23 |
| 21Q3 (11) | 2.24 | -3.03 | 17.89 | 0.74 | -16.85 | -33.93 | 40.59 | 3.1 | -15.42 | 122.42 | 19.95 | 50.1 | 89.62 | 10.08 | 68.49 | 73.39 | 22.28 | -3.88 |
| 21Q2 (10) | 2.31 | -20.07 | 35.88 | 0.89 | -11.0 | -7.29 | 39.37 | 25.14 | -26.23 | 102.06 | 12.34 | 7.56 | 81.41 | 13.64 | 49.24 | 60.02 | 18.43 | -35.96 |
| 21Q1 (9) | 2.89 | 28.44 | 104.96 | 1.00 | -11.5 | 36.99 | 31.46 | -22.24 | -51.17 | 90.85 | 12.89 | -27.6 | 71.64 | 19.54 | -1.54 | 50.68 | -16.93 | -56.74 |
| 20Q4 (8) | 2.25 | 18.42 | 52.03 | 1.13 | 0.89 | 25.56 | 40.46 | -15.69 | -34.28 | 80.48 | -1.32 | -20.06 | 59.93 | 12.67 | -14.67 | 61.01 | -20.09 | -33.68 |
| 20Q3 (7) | 1.90 | 11.76 | 25.83 | 1.12 | 16.67 | 15.46 | 47.99 | -10.08 | -20.18 | 81.56 | -14.05 | -13.02 | 53.19 | -2.49 | -26.55 | 76.35 | -18.53 | -6.28 |
| 20Q2 (6) | 1.70 | 20.57 | 11.84 | 0.96 | 31.51 | 0.0 | 53.37 | -17.17 | -11.06 | 94.89 | -24.38 | -0.11 | 54.55 | -25.03 | -16.58 | 93.72 | -20.01 | 4.59 |
| 20Q1 (5) | 1.41 | -4.73 | 11.9 | 0.73 | -18.89 | -10.98 | 64.43 | 4.66 | -10.63 | 125.49 | 24.65 | 12.85 | 72.76 | 3.6 | -1.25 | 117.16 | 27.35 | 6.89 |
| 19Q4 (4) | 1.48 | -1.99 | 0.0 | 0.90 | -7.22 | 0.0 | 61.56 | 2.4 | 0.0 | 100.67 | 7.36 | 0.0 | 70.23 | -3.02 | 0.0 | 92.00 | 12.93 | 0.0 |
| 19Q3 (3) | 1.51 | -0.66 | 0.0 | 0.97 | 1.04 | 0.0 | 60.12 | 0.18 | 0.0 | 93.77 | -1.28 | 0.0 | 72.42 | 10.75 | 0.0 | 81.47 | -9.08 | 0.0 |
| 19Q2 (2) | 1.52 | 20.63 | 0.0 | 0.96 | 17.07 | 0.0 | 60.01 | -16.76 | 0.0 | 94.99 | -14.58 | 0.0 | 65.39 | -11.25 | 0.0 | 89.61 | -18.25 | 0.0 |
| 19Q1 (1) | 1.26 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 72.09 | 0.0 | 0.0 | 111.20 | 0.0 | 0.0 | 73.68 | 0.0 | 0.0 | 109.61 | 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) | 7.31 | -3.31 | 3.49 | 7.72 | 49.92 | 3.46 | 104.58 | -7.27 | 65.38 | -3.16 | 89.12 | -4.7 |
| 2022 (9) | 7.56 | -10.74 | 3.24 | -9.5 | 48.25 | 12.03 | 112.78 | 10.58 | 67.51 | -12.74 | 93.52 | 38.16 |
| 2021 (8) | 8.47 | -4.94 | 3.58 | -14.56 | 43.07 | 5.1 | 101.99 | 17.05 | 77.37 | 29.9 | 67.69 | -1.25 |
| 2020 (7) | 8.91 | 40.98 | 4.19 | 7.16 | 40.98 | -29.03 | 87.13 | -6.66 | 59.56 | -1.42 | 68.55 | -24.4 |
| 2019 (6) | 6.32 | -5.39 | 3.91 | -3.93 | 57.74 | 5.69 | 93.35 | 4.03 | 60.42 | -22.77 | 90.68 | 37.12 |
| 2018 (5) | 6.68 | -20.1 | 4.07 | -17.78 | 54.63 | 25.18 | 89.73 | 21.65 | 78.23 | 14.56 | 66.13 | 34.66 |
| 2017 (4) | 8.36 | -4.68 | 4.95 | -19.51 | 43.64 | 4.9 | 73.76 | 24.2 | 68.29 | 53.81 | 49.11 | -13.2 |
| 2016 (3) | 8.77 | 32.48 | 6.15 | 14.74 | 41.60 | -24.61 | 59.39 | -12.84 | 44.40 | -13.38 | 56.58 | -21.49 |
| 2015 (2) | 6.62 | 46.78 | 5.36 | 33.0 | 55.18 | -31.79 | 68.14 | -24.79 | 51.26 | -28.27 | 72.07 | -27.96 |
| 2014 (1) | 4.51 | 23.56 | 4.03 | -16.39 | 80.90 | -19.0 | 90.60 | 19.56 | 71.46 | -19.69 | 100.04 | 15.4 |
