- 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) | 0.78 | 2.63 | 11.43 | 1.72 | 8.18 | 43.33 | 117.41 | -1.94 | -9.33 | 52.88 | -7.87 | -30.01 | 81.23 | 4.23 | 5.4 | 89.06 | -10.22 | -30.41 |
| 23Q3 (19) | 0.76 | 2.7 | -1.3 | 1.59 | 9.66 | 32.5 | 119.73 | -3.17 | 1.51 | 57.40 | -8.72 | -23.99 | 77.93 | 8.87 | -0.29 | 99.20 | -13.7 | -13.97 |
| 23Q2 (18) | 0.74 | 7.25 | -14.94 | 1.45 | 15.08 | 20.83 | 123.65 | -6.59 | 17.54 | 62.88 | -12.87 | -17.1 | 71.58 | -3.34 | -16.17 | 114.95 | -11.9 | 20.17 |
| 23Q1 (17) | 0.69 | -1.43 | -17.86 | 1.26 | 5.0 | -12.5 | 132.37 | 2.22 | 22.63 | 72.17 | -4.47 | 14.34 | 74.05 | -3.92 | -5.57 | 130.48 | 1.95 | 40.85 |
| 22Q4 (16) | 0.70 | -9.09 | -11.39 | 1.20 | 0.0 | -19.46 | 129.49 | 9.78 | 11.91 | 75.55 | 0.04 | 23.91 | 77.07 | -1.39 | -3.45 | 127.98 | 10.99 | 32.13 |
| 22Q3 (15) | 0.77 | -11.49 | -2.53 | 1.20 | 0.0 | -25.0 | 117.95 | 12.12 | 2.83 | 75.52 | -0.44 | 32.98 | 78.16 | -8.47 | -1.87 | 115.31 | 20.54 | 25.57 |
| 22Q2 (14) | 0.87 | 3.57 | -1.14 | 1.20 | -16.67 | -33.7 | 105.20 | -2.54 | 1.74 | 75.85 | 20.17 | 50.65 | 85.39 | 8.89 | 18.98 | 95.66 | 3.26 | 16.69 |
| 22Q1 (13) | 0.84 | 6.33 | -8.7 | 1.44 | -3.36 | -15.29 | 107.94 | -6.72 | 8.79 | 63.12 | 3.53 | 18.09 | 78.42 | -1.75 | 5.26 | 92.64 | -4.36 | 18.51 |
| 21Q4 (12) | 0.79 | 0.0 | -8.14 | 1.49 | -6.88 | -8.02 | 115.71 | 0.88 | 9.78 | 60.97 | 7.36 | 8.29 | 79.82 | 0.21 | 0.95 | 96.86 | 5.48 | 17.24 |
| 21Q3 (11) | 0.79 | -10.23 | -10.23 | 1.60 | -11.6 | -5.33 | 114.70 | 10.93 | 10.84 | 56.79 | 12.79 | 5.24 | 79.65 | 10.98 | 0.66 | 91.83 | 12.02 | 17.26 |
| 21Q2 (10) | 0.88 | -4.35 | -12.0 | 1.81 | 6.47 | -2.16 | 103.40 | 4.21 | 13.81 | 50.35 | -5.8 | 2.15 | 71.77 | -3.66 | -8.01 | 81.98 | 4.87 | 31.97 |
| 21Q1 (9) | 0.92 | 6.98 | -6.12 | 1.70 | 4.94 | -11.46 | 99.22 | -5.86 | 6.36 | 53.45 | -5.06 | 12.62 | 74.50 | -5.78 | -5.84 | 78.17 | -5.39 | 26.84 |
| 20Q4 (8) | 0.86 | -2.27 | 2.38 | 1.62 | -4.14 | -18.18 | 105.40 | 1.86 | -2.81 | 56.30 | 4.34 | 22.55 | 79.07 | -0.08 | -3.25 | 82.62 | 5.5 | 13.69 |
| 20Q3 (7) | 0.88 | -12.0 | 12.82 | 1.69 | -8.65 | -29.88 | 103.48 | 13.9 | -11.26 | 53.96 | 9.47 | 42.83 | 79.13 | 1.42 | 3.82 | 78.31 | 26.06 | 0.17 |
| 20Q2 (6) | 1.00 | 2.04 | 38.89 | 1.85 | -3.65 | -34.86 | 90.85 | -2.62 | -28.06 | 49.29 | 3.86 | 53.74 | 78.02 | -1.39 | 5.65 | 62.12 | 0.8 | -26.49 |
| 20Q1 (5) | 0.98 | 16.67 | 71.93 | 1.92 | -3.03 | -31.43 | 93.29 | -13.98 | -41.86 | 47.46 | 3.31 | 45.9 | 79.12 | -3.19 | 4.08 | 61.63 | -15.19 | -47.31 |
| 19Q4 (4) | 0.84 | 7.69 | 0.0 | 1.98 | -17.84 | 0.0 | 108.45 | -7.0 | 0.0 | 45.94 | 21.6 | 0.0 | 81.73 | 7.23 | 0.0 | 72.67 | -7.05 | 0.0 |
| 19Q3 (3) | 0.78 | 8.33 | 0.0 | 2.41 | -15.14 | 0.0 | 116.61 | -7.66 | 0.0 | 37.78 | 17.84 | 0.0 | 76.22 | 3.21 | 0.0 | 78.18 | -7.48 | 0.0 |
| 19Q2 (2) | 0.72 | 26.32 | 0.0 | 2.84 | 1.43 | 0.0 | 126.29 | -21.3 | 0.0 | 32.06 | -1.44 | 0.0 | 73.85 | -2.85 | 0.0 | 84.50 | -27.75 | 0.0 |
| 19Q1 (1) | 0.57 | 0.0 | 0.0 | 2.80 | 0.0 | 0.0 | 160.46 | 0.0 | 0.0 | 32.53 | 0.0 | 0.0 | 76.02 | 0.0 | 0.0 | 116.96 | 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) | 2.67 | -13.03 | 5.54 | 3.36 | 136.77 | 15.12 | 65.87 | -3.32 | 83.24 | 8.33 | 119.40 | 8.45 |
| 2022 (9) | 3.07 | -1.29 | 5.36 | -11.99 | 118.81 | 1.18 | 68.13 | 13.64 | 76.84 | -2.65 | 110.10 | 11.84 |
| 2021 (8) | 3.11 | -24.7 | 6.09 | -19.87 | 117.43 | 32.75 | 59.95 | 24.87 | 78.93 | 7.68 | 98.44 | 55.81 |
| 2020 (7) | 4.13 | 52.96 | 7.60 | -2.56 | 88.46 | -34.45 | 48.01 | 2.65 | 73.30 | -16.52 | 63.18 | -32.73 |
| 2019 (6) | 2.70 | -10.0 | 7.80 | -28.77 | 134.95 | 11.08 | 46.77 | 40.37 | 87.81 | 25.84 | 93.92 | 10.44 |
| 2018 (5) | 3.00 | 3.81 | 10.95 | 3.3 | 121.49 | -3.85 | 33.32 | -3.22 | 69.78 | -9.96 | 85.04 | 2.11 |
| 2017 (4) | 2.89 | 0.35 | 10.60 | -14.52 | 126.35 | -0.2 | 34.43 | 16.99 | 77.50 | -3.53 | 83.28 | 10.03 |
| 2016 (3) | 2.88 | 3.97 | 12.40 | 17.09 | 126.60 | -4.02 | 29.43 | -14.6 | 80.34 | -3.47 | 75.69 | -8.94 |
| 2015 (2) | 2.77 | -14.77 | 10.59 | -11.01 | 131.90 | 17.44 | 34.46 | 12.39 | 83.23 | 12.44 | 83.12 | 20.55 |
| 2014 (1) | 3.25 | 19.05 | 11.90 | -9.57 | 112.31 | -15.85 | 30.66 | 10.53 | 74.02 | -21.21 | 68.95 | 2.5 |
