- 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) | 0.75 | 5.63 | 5.63 | 1.12 | 14.29 | 43.59 | 121.43 | -4.68 | -5.07 | 81.33 | -12.48 | -30.68 | 41.31 | -10.49 | -11.52 | 161.45 | -7.3 | -18.69 |
| 23Q3 (19) | 0.71 | -13.41 | 4.41 | 0.98 | -3.92 | 34.25 | 127.39 | 15.19 | -4.43 | 92.93 | 4.08 | -25.29 | 46.15 | 3.75 | -2.41 | 174.17 | 12.08 | -17.22 |
| 23Q2 (18) | 0.82 | 10.81 | 12.33 | 1.02 | 13.33 | 47.83 | 110.59 | -10.24 | -11.07 | 89.29 | -11.67 | -32.5 | 44.48 | -6.3 | -16.03 | 155.40 | -12.11 | -23.7 |
| 23Q1 (17) | 0.74 | 4.23 | -2.63 | 0.90 | 15.38 | 20.0 | 123.21 | -3.68 | 2.22 | 101.09 | -13.84 | -16.97 | 47.47 | 1.67 | -7.45 | 176.82 | -10.95 | -7.41 |
| 22Q4 (16) | 0.71 | 4.41 | -15.48 | 0.78 | 6.85 | -4.88 | 127.92 | -4.03 | 17.81 | 117.33 | -5.68 | 5.22 | 46.69 | -1.27 | -9.81 | 198.57 | -5.62 | 17.97 |
| 22Q3 (15) | 0.68 | -6.85 | -16.05 | 0.73 | 5.8 | 5.8 | 133.29 | 7.19 | 19.17 | 124.39 | -5.97 | -5.5 | 47.29 | -10.72 | -40.13 | 210.39 | 3.3 | 27.91 |
| 22Q2 (14) | 0.73 | -3.95 | -19.78 | 0.69 | -8.0 | -14.81 | 124.35 | 3.17 | 24.11 | 132.29 | 8.66 | 17.85 | 52.97 | 3.28 | -39.18 | 203.67 | 6.64 | 62.49 |
| 22Q1 (13) | 0.76 | -9.52 | -16.48 | 0.75 | -8.54 | -22.68 | 120.53 | 11.01 | 20.39 | 121.75 | 9.18 | 30.01 | 51.29 | -0.93 | -38.52 | 190.98 | 13.46 | 73.07 |
| 21Q4 (12) | 0.84 | 3.7 | -3.45 | 0.82 | 18.84 | -28.7 | 108.58 | -2.92 | 3.8 | 111.51 | -15.29 | 40.71 | 51.77 | -34.46 | -27.71 | 168.32 | 2.33 | 49.94 |
| 21Q3 (11) | 0.81 | -10.99 | -13.83 | 0.69 | -14.81 | -48.51 | 111.85 | 11.64 | 15.08 | 131.63 | 17.27 | 93.26 | 78.99 | -9.31 | 35.77 | 164.48 | 31.23 | 53.53 |
| 21Q2 (10) | 0.91 | 0.0 | 0.0 | 0.81 | -16.49 | -27.68 | 100.19 | 0.07 | 0.39 | 112.25 | 19.86 | 38.32 | 87.10 | 4.41 | 27.25 | 125.34 | 13.58 | 11.41 |
| 21Q1 (9) | 0.91 | 4.6 | 9.64 | 0.97 | -15.65 | -2.02 | 100.12 | -4.29 | -8.83 | 93.65 | 18.17 | 1.44 | 83.42 | 16.49 | 11.6 | 110.35 | -1.7 | -13.38 |
| 20Q4 (8) | 0.87 | -7.45 | 2.35 | 1.15 | -14.18 | -4.17 | 104.61 | 7.63 | -2.09 | 79.25 | 16.36 | 4.07 | 71.61 | 23.08 | 27.42 | 112.26 | 4.79 | -11.46 |
| 20Q3 (7) | 0.94 | 3.3 | 27.03 | 1.34 | 19.64 | 20.72 | 97.19 | -2.62 | -20.53 | 68.11 | -16.07 | -16.77 | 58.18 | -15.0 | 4.15 | 107.13 | -4.77 | -27.75 |
| 20Q2 (6) | 0.91 | 9.64 | 13.75 | 1.12 | 13.13 | 4.67 | 99.80 | -9.12 | -12.56 | 81.15 | -12.1 | -4.26 | 68.45 | -8.43 | 26.2 | 112.50 | -11.7 | -22.23 |
| 20Q1 (5) | 0.83 | -2.35 | 6.41 | 0.99 | -17.5 | 3.13 | 109.82 | 2.79 | -5.35 | 92.32 | 21.23 | -2.88 | 74.75 | 33.01 | 26.18 | 127.40 | 0.48 | -16.1 |
| 19Q4 (4) | 0.85 | 14.86 | 0.0 | 1.20 | 8.11 | 0.0 | 106.84 | -12.64 | 0.0 | 76.15 | -6.94 | 0.0 | 56.20 | 0.61 | 0.0 | 126.79 | -14.49 | 0.0 |
| 19Q3 (3) | 0.74 | -7.5 | 0.0 | 1.11 | 3.74 | 0.0 | 122.30 | 7.15 | 0.0 | 81.83 | -3.46 | 0.0 | 55.86 | 2.99 | 0.0 | 148.27 | 2.5 | 0.0 |
| 19Q2 (2) | 0.80 | 2.56 | 0.0 | 1.07 | 11.46 | 0.0 | 114.14 | -1.63 | 0.0 | 84.76 | -10.84 | 0.0 | 54.24 | -8.44 | 0.0 | 144.65 | -4.74 | 0.0 |
| 19Q1 (1) | 0.78 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 116.03 | 0.0 | 0.0 | 95.06 | 0.0 | 0.0 | 59.24 | 0.0 | 0.0 | 151.84 | 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) | 2.70 | -2.17 | 3.82 | 30.38 | 135.34 | 2.24 | 95.65 | -23.18 | 44.90 | -18.01 | 186.08 | -7.94 |
| 2022 (9) | 2.76 | -25.2 | 2.93 | -21.87 | 132.37 | 33.68 | 124.51 | 27.86 | 54.76 | -13.91 | 202.12 | 52.2 |
| 2021 (8) | 3.69 | -0.54 | 3.75 | -10.07 | 99.02 | 0.64 | 97.38 | 11.38 | 63.61 | -15.78 | 132.80 | 20.41 |
| 2020 (7) | 3.71 | 13.46 | 4.17 | 3.73 | 98.39 | -11.83 | 87.43 | -3.73 | 75.53 | 19.81 | 110.29 | -20.87 |
| 2019 (6) | 3.27 | -1.51 | 4.02 | 1.26 | 111.59 | 1.36 | 90.82 | -1.2 | 63.04 | -10.91 | 139.37 | 6.19 |
| 2018 (5) | 3.32 | 5.06 | 3.97 | 5.03 | 110.09 | -4.58 | 91.92 | -4.71 | 70.76 | -18.42 | 131.25 | 4.92 |
| 2017 (4) | 3.16 | -9.2 | 3.78 | -19.92 | 115.38 | 9.93 | 96.46 | 24.63 | 86.74 | 29.02 | 125.10 | 8.66 |
| 2016 (3) | 3.48 | -5.69 | 4.72 | -10.78 | 104.96 | 6.19 | 77.40 | 12.13 | 67.23 | 15.79 | 115.13 | 4.84 |
| 2015 (2) | 3.69 | 2.5 | 5.29 | -6.21 | 98.84 | -2.51 | 69.03 | 6.59 | 58.06 | 11.03 | 109.81 | -3.55 |
| 2014 (1) | 3.60 | 3.75 | 5.64 | 15.81 | 101.38 | -3.61 | 64.76 | -13.6 | 52.29 | -3.43 | 113.85 | -9.63 |
