- 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) | 1.73 | 5.49 | 13.07 | 0.44 | 10.0 | 2.33 | 52.64 | -5.14 | -11.47 | 206.91 | -9.16 | -2.71 | 58.58 | 9.25 | 3.75 | 200.97 | -12.48 | -6.82 |
| 23Q3 (19) | 1.64 | 2.5 | -2.38 | 0.40 | 25.0 | -20.0 | 55.49 | -2.68 | 2.46 | 227.77 | -18.81 | 24.56 | 53.62 | 41.44 | 31.55 | 229.64 | -23.36 | 17.01 |
| 23Q2 (18) | 1.60 | 5.26 | -9.09 | 0.32 | -3.03 | -33.33 | 57.02 | -4.81 | 10.16 | 280.54 | 2.07 | 47.91 | 37.91 | -31.78 | -11.84 | 299.64 | 7.32 | 51.01 |
| 23Q1 (17) | 1.52 | -0.65 | -16.94 | 0.33 | -23.26 | -38.89 | 59.90 | 0.74 | 20.21 | 274.86 | 29.24 | 63.55 | 55.57 | -1.58 | -2.3 | 279.19 | 29.44 | 73.4 |
| 22Q4 (16) | 1.53 | -8.93 | -17.3 | 0.43 | -14.0 | -33.85 | 59.46 | 9.79 | 20.88 | 212.68 | 16.31 | 52.63 | 56.46 | 38.52 | 8.64 | 215.69 | 9.9 | 57.95 |
| 22Q3 (15) | 1.68 | -4.55 | -12.5 | 0.50 | 4.17 | -28.57 | 54.16 | 4.64 | 14.45 | 182.86 | -3.59 | 40.39 | 40.76 | -5.21 | 6.53 | 196.26 | -1.09 | 40.88 |
| 22Q2 (14) | 1.76 | -3.83 | -14.98 | 0.48 | -11.11 | -36.0 | 51.76 | 3.87 | 17.77 | 189.67 | 12.86 | 55.43 | 43.00 | -24.4 | 1.61 | 198.43 | 23.24 | 60.48 |
| 22Q1 (13) | 1.83 | -1.08 | -6.15 | 0.54 | -16.92 | -30.77 | 49.83 | 1.3 | 6.52 | 168.06 | 20.61 | 43.6 | 56.88 | 9.45 | 33.74 | 161.01 | 17.9 | 32.75 |
| 21Q4 (12) | 1.85 | -3.65 | -16.67 | 0.65 | -7.14 | -29.35 | 49.19 | 3.95 | 19.83 | 139.34 | 6.98 | 41.53 | 51.97 | 35.83 | 80.14 | 136.56 | -1.97 | 23.42 |
| 21Q3 (11) | 1.92 | -7.25 | -13.9 | 0.70 | -6.67 | -7.89 | 47.32 | 7.67 | 15.78 | 130.25 | 6.74 | 8.8 | 38.26 | -9.59 | 46.31 | 139.31 | 12.66 | 3.63 |
| 21Q2 (10) | 2.07 | 6.15 | 15.64 | 0.75 | -3.85 | 20.97 | 43.95 | -6.05 | -13.48 | 122.03 | 4.27 | -16.5 | 42.32 | -0.49 | 21.89 | 123.65 | 1.95 | -23.78 |
| 21Q1 (9) | 1.95 | -12.16 | -2.01 | 0.78 | -15.22 | 8.33 | 46.78 | 13.96 | 2.54 | 117.03 | 18.87 | -6.8 | 42.53 | 47.42 | 13.44 | 121.29 | 9.62 | -9.28 |
| 20Q4 (8) | 2.22 | -0.45 | 4.72 | 0.92 | 21.05 | 0.0 | 41.05 | 0.44 | -4.36 | 98.45 | -17.76 | -0.79 | 28.85 | 10.33 | -10.87 | 110.65 | -17.69 | 0.8 |
| 20Q3 (7) | 2.23 | 24.58 | 3.24 | 0.76 | 22.58 | -12.64 | 40.87 | -19.55 | -2.81 | 119.71 | -18.09 | 15.09 | 26.15 | -24.68 | -35.59 | 134.43 | -17.14 | 27.47 |
| 20Q2 (6) | 1.79 | -10.05 | -13.11 | 0.62 | -13.89 | -12.68 | 50.80 | 11.35 | 15.22 | 146.15 | 16.39 | 13.61 | 34.72 | -7.39 | -48.36 | 162.23 | 21.34 | 53.77 |
| 20Q1 (5) | 1.99 | -6.13 | 4.19 | 0.72 | -21.74 | -10.0 | 45.62 | 6.29 | -4.02 | 125.57 | 26.54 | 10.35 | 37.49 | 15.82 | -47.02 | 133.70 | 21.8 | 47.62 |
| 19Q4 (4) | 2.12 | -1.85 | 0.0 | 0.92 | 5.75 | 0.0 | 42.92 | 2.07 | 0.0 | 99.23 | -4.6 | 0.0 | 32.37 | -20.27 | 0.0 | 109.77 | 4.09 | 0.0 |
| 19Q3 (3) | 2.16 | 4.85 | 0.0 | 0.87 | 22.54 | 0.0 | 42.05 | -4.63 | 0.0 | 104.01 | -19.15 | 0.0 | 40.60 | -39.62 | 0.0 | 105.46 | -0.04 | 0.0 |
| 19Q2 (2) | 2.06 | 7.85 | 0.0 | 0.71 | -11.25 | 0.0 | 44.09 | -7.24 | 0.0 | 128.64 | 13.05 | 0.0 | 67.24 | -4.97 | 0.0 | 105.50 | 16.48 | 0.0 |
| 19Q1 (1) | 1.91 | 0.0 | 0.0 | 0.80 | 0.0 | 0.0 | 47.53 | 0.0 | 0.0 | 113.79 | 0.0 | 0.0 | 70.76 | 0.0 | 0.0 | 90.57 | 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) | 5.72 | -24.24 | 1.43 | -33.49 | 63.80 | 31.93 | 255.05 | 50.39 | 72.22 | 11.64 | 246.63 | 60.93 |
| 2022 (9) | 7.55 | -10.97 | 2.15 | -26.62 | 48.36 | 12.41 | 169.59 | 36.09 | 64.69 | 23.15 | 153.25 | 33.13 |
| 2021 (8) | 8.48 | 4.43 | 2.93 | -12.28 | 43.02 | -4.36 | 124.62 | 14.16 | 52.53 | 46.94 | 115.11 | -2.76 |
| 2020 (7) | 8.12 | 1.5 | 3.34 | -4.84 | 44.98 | -1.45 | 109.16 | 4.99 | 35.75 | -22.21 | 118.38 | 14.21 |
| 2019 (6) | 8.00 | 7.67 | 3.51 | -18.18 | 45.64 | -7.07 | 103.97 | 22.12 | 45.96 | -5.68 | 103.65 | 21.2 |
| 2018 (5) | 7.43 | -6.54 | 4.29 | -12.27 | 49.11 | 6.97 | 85.14 | 14.11 | 48.73 | 8.05 | 85.52 | 13.38 |
| 2017 (4) | 7.95 | -16.14 | 4.89 | -25.8 | 45.91 | 19.28 | 74.61 | 34.75 | 45.10 | 5.15 | 75.43 | 47.99 |
| 2016 (3) | 9.48 | 7.6 | 6.59 | 19.38 | 38.49 | -7.05 | 55.37 | -16.25 | 42.89 | -15.84 | 50.97 | -9.88 |
| 2015 (2) | 8.81 | 2.56 | 5.52 | 12.65 | 41.41 | -2.5 | 66.11 | -11.31 | 50.96 | -13.51 | 56.56 | -2.63 |
| 2014 (1) | 8.59 | -1.26 | 4.90 | -16.24 | 42.47 | 1.22 | 74.54 | 19.38 | 58.92 | -0.64 | 58.09 | 28.77 |
