- 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) | 0.92 | -2.13 | -9.8 | 1.16 | 4.5 | -12.12 | 99.33 | 2.91 | 11.08 | 78.79 | -4.13 | 14.17 | 24.89 | -5.22 | -13.82 | 153.22 | 0.51 | 18.27 |
| 23Q3 (19) | 0.94 | -15.32 | -18.97 | 1.11 | -9.02 | -37.99 | 96.52 | 18.1 | 23.08 | 82.18 | 9.93 | 61.64 | 26.26 | 3.02 | 10.9 | 152.44 | 16.37 | 44.38 |
| 23Q2 (18) | 1.11 | 8.82 | -11.2 | 1.22 | -0.81 | -38.69 | 81.73 | -8.29 | 11.96 | 74.76 | 0.92 | 63.73 | 25.49 | -4.96 | 19.22 | 131.00 | -3.94 | 34.66 |
| 23Q1 (17) | 1.02 | 0.0 | -4.67 | 1.23 | -6.82 | -24.07 | 89.12 | -0.34 | 4.58 | 74.08 | 7.35 | 31.96 | 26.82 | -7.13 | 18.41 | 136.37 | 5.26 | 14.88 |
| 22Q4 (16) | 1.02 | -12.07 | 0.99 | 1.32 | -26.26 | -1.49 | 89.42 | 14.03 | -0.94 | 69.01 | 35.74 | 1.83 | 28.88 | 21.96 | 32.6 | 129.55 | 22.7 | -4.92 |
| 22Q3 (15) | 1.16 | -7.2 | 8.41 | 1.79 | -10.05 | 37.69 | 78.42 | 7.42 | -7.56 | 50.84 | 11.34 | -27.37 | 23.68 | 10.76 | 3.32 | 105.58 | 8.53 | -19.97 |
| 22Q2 (14) | 1.25 | 16.82 | 5.04 | 1.99 | 22.84 | 25.95 | 73.00 | -14.34 | -4.77 | 45.66 | -18.67 | -20.92 | 21.38 | -5.61 | -11.76 | 97.28 | -18.05 | -11.69 |
| 22Q1 (13) | 1.07 | 5.94 | 0.94 | 1.62 | 20.9 | -9.5 | 85.22 | -5.59 | -0.27 | 56.14 | -17.16 | 10.16 | 22.65 | 3.99 | -13.94 | 118.71 | -12.88 | 7.83 |
| 21Q4 (12) | 1.01 | -5.61 | -8.18 | 1.34 | 3.08 | -36.19 | 90.27 | 6.41 | 9.0 | 67.77 | -3.19 | 56.69 | 21.78 | -4.97 | -1.0 | 136.26 | 3.29 | 30.94 |
| 21Q3 (11) | 1.07 | -10.08 | -6.14 | 1.30 | -17.72 | -33.67 | 84.83 | 10.66 | 6.05 | 70.00 | 21.23 | 51.06 | 22.92 | -5.41 | 28.33 | 131.92 | 19.75 | 21.63 |
| 21Q2 (10) | 1.19 | 12.26 | -3.25 | 1.58 | -11.73 | 5.33 | 76.66 | -10.29 | 3.86 | 57.74 | 13.3 | -5.03 | 24.23 | -7.94 | 32.26 | 110.16 | 0.06 | -5.27 |
| 21Q1 (9) | 1.06 | -3.64 | 11.58 | 1.79 | -14.76 | 61.26 | 85.45 | 3.18 | -10.65 | 50.96 | 17.83 | -38.11 | 26.32 | 19.64 | 9.39 | 110.09 | 5.79 | -28.47 |
| 20Q4 (8) | 1.10 | -3.51 | 1.85 | 2.10 | 7.14 | 53.28 | 82.82 | 3.54 | -1.43 | 43.25 | -6.67 | -34.99 | 22.00 | 23.18 | 13.7 | 104.06 | -4.06 | -20.69 |
| 20Q3 (7) | 1.14 | -7.32 | 31.03 | 1.96 | 30.67 | 60.66 | 79.99 | 8.37 | -23.93 | 46.34 | -23.78 | -38.0 | 17.86 | -2.51 | -21.74 | 108.46 | -6.73 | -30.95 |
| 20Q2 (6) | 1.23 | 29.47 | 25.51 | 1.50 | 35.14 | -4.46 | 73.81 | -22.82 | -20.72 | 60.80 | -26.16 | 5.14 | 18.32 | -23.86 | -11.88 | 116.29 | -24.44 | -10.64 |
| 20Q1 (5) | 0.95 | -12.04 | 2.15 | 1.11 | -18.98 | -33.13 | 95.63 | 13.82 | -2.67 | 82.34 | 23.76 | 50.48 | 24.06 | 24.34 | 13.81 | 153.91 | 17.31 | 16.75 |
| 19Q4 (4) | 1.08 | 24.14 | 0.0 | 1.37 | 12.3 | 0.0 | 84.02 | -20.1 | 0.0 | 66.53 | -10.98 | 0.0 | 19.35 | -15.21 | 0.0 | 131.20 | -16.47 | 0.0 |
| 19Q3 (3) | 0.87 | -11.22 | 0.0 | 1.22 | -22.29 | 0.0 | 105.15 | 12.94 | 0.0 | 74.74 | 29.24 | 0.0 | 22.82 | 9.76 | 0.0 | 157.07 | 20.69 | 0.0 |
| 19Q2 (2) | 0.98 | 5.38 | 0.0 | 1.57 | -5.42 | 0.0 | 93.10 | -5.24 | 0.0 | 57.83 | 5.68 | 0.0 | 20.79 | -1.66 | 0.0 | 130.14 | -1.28 | 0.0 |
| 19Q1 (1) | 0.93 | 0.0 | 0.0 | 1.66 | 0.0 | 0.0 | 98.25 | 0.0 | 0.0 | 54.72 | 0.0 | 0.0 | 21.14 | 0.0 | 0.0 | 131.83 | 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) | 3.71 | -9.07 | 4.75 | -14.41 | 98.35 | 9.86 | 76.79 | 16.74 | 27.14 | 13.27 | 148.00 | 12.68 |
| 2022 (9) | 4.08 | 7.94 | 5.55 | -12.32 | 89.52 | -7.21 | 65.78 | 14.06 | 23.96 | -1.4 | 131.34 | 1.15 |
| 2021 (8) | 3.78 | -7.35 | 6.33 | 0.48 | 96.48 | 7.94 | 57.67 | -0.43 | 24.30 | 5.84 | 129.85 | 4.43 |
| 2020 (7) | 4.08 | 0.0 | 6.30 | -0.63 | 89.38 | -0.19 | 57.92 | 0.66 | 22.96 | 19.4 | 124.34 | -2.75 |
| 2019 (6) | 4.08 | 5.7 | 6.34 | -22.49 | 89.55 | -5.23 | 57.54 | 28.98 | 19.23 | 2.45 | 127.86 | 6.26 |
| 2018 (5) | 3.86 | 2.12 | 8.18 | -14.08 | 94.49 | -2.27 | 44.61 | 16.29 | 18.77 | 3.3 | 120.33 | 2.96 |
| 2017 (4) | 3.78 | -17.11 | 9.52 | -6.21 | 96.68 | 20.83 | 38.36 | 6.7 | 18.17 | -1.73 | 116.87 | 19.92 |
| 2016 (3) | 4.56 | -28.41 | 10.15 | -4.96 | 80.01 | 39.61 | 35.95 | 5.15 | 18.49 | -19.5 | 97.46 | 42.22 |
| 2015 (2) | 6.37 | -1.39 | 10.68 | -12.82 | 57.31 | 1.42 | 34.19 | 14.73 | 22.97 | -6.13 | 68.53 | 10.82 |
| 2014 (1) | 6.46 | 18.53 | 12.25 | 29.22 | 56.51 | -15.59 | 29.80 | -22.6 | 24.47 | -10.5 | 61.84 | -20.82 |
