- 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) | 0.98 | 2.08 | 16.67 | 1.17 | 9.35 | 6.36 | 92.67 | -2.0 | -13.98 | 77.90 | -8.41 | -5.69 | 28.37 | 3.81 | -2.0 | 142.21 | -6.61 | -11.88 |
| 23Q3 (19) | 0.96 | 10.34 | -4.0 | 1.07 | 0.0 | -13.01 | 94.56 | -9.3 | 4.05 | 85.05 | -0.39 | 14.51 | 27.33 | 3.56 | -1.9 | 152.28 | -6.72 | 10.92 |
| 23Q2 (18) | 0.87 | 0.0 | -11.22 | 1.07 | 7.0 | -13.71 | 104.26 | -0.53 | 11.91 | 85.38 | -5.86 | 15.97 | 26.39 | -15.58 | -4.31 | 163.25 | -0.61 | 17.28 |
| 23Q1 (17) | 0.87 | 3.57 | -8.42 | 1.00 | -9.09 | -23.66 | 104.82 | -2.7 | 9.71 | 90.69 | 9.79 | 30.13 | 31.26 | 7.98 | 16.69 | 164.25 | 1.78 | 18.64 |
| 22Q4 (16) | 0.84 | -16.0 | -14.29 | 1.10 | -10.57 | -21.43 | 107.73 | 18.54 | 15.57 | 82.60 | 11.22 | 27.49 | 28.95 | 3.91 | -7.45 | 161.38 | 17.55 | 27.34 |
| 22Q3 (15) | 1.00 | 2.04 | -0.99 | 1.23 | -0.81 | -17.45 | 90.88 | -2.45 | 0.9 | 74.27 | 0.88 | 21.22 | 27.86 | 1.02 | -17.72 | 137.29 | -1.37 | 16.85 |
| 22Q2 (14) | 0.98 | 3.16 | -2.0 | 1.24 | -5.34 | -31.11 | 93.16 | -2.49 | 1.89 | 73.62 | 5.64 | 45.47 | 27.58 | 2.95 | 0.58 | 139.20 | 0.55 | 21.46 |
| 22Q1 (13) | 0.95 | -3.06 | 0.0 | 1.31 | -6.43 | -32.82 | 95.54 | 2.49 | -0.66 | 69.69 | 7.56 | 49.52 | 26.79 | -14.35 | 6.06 | 138.44 | 9.24 | 17.8 |
| 21Q4 (12) | 0.98 | -2.97 | -2.0 | 1.40 | -6.04 | -28.93 | 93.22 | 3.5 | 2.86 | 64.79 | 5.75 | 40.48 | 31.28 | -7.62 | 8.99 | 126.73 | 7.86 | 17.29 |
| 21Q3 (11) | 1.01 | 1.0 | -16.53 | 1.49 | -17.22 | -28.37 | 90.07 | -1.49 | 19.84 | 61.27 | 21.06 | 40.08 | 33.86 | 23.49 | 28.55 | 117.49 | 2.51 | 26.93 |
| 21Q2 (10) | 1.00 | 5.26 | 9.89 | 1.80 | -7.69 | 3.45 | 91.43 | -4.93 | -8.71 | 50.61 | 8.58 | -3.06 | 27.42 | 8.55 | -6.22 | 114.61 | -2.48 | -6.91 |
| 21Q1 (9) | 0.95 | -5.0 | -1.04 | 1.95 | -1.02 | 8.33 | 96.17 | 6.11 | 1.68 | 46.61 | 1.06 | -7.96 | 25.26 | -11.99 | -16.63 | 117.52 | 8.76 | 2.25 |
| 20Q4 (8) | 1.00 | -17.36 | -9.91 | 1.97 | -5.29 | -18.26 | 90.63 | 20.58 | 10.51 | 46.12 | 5.44 | 22.33 | 28.70 | 8.96 | 24.24 | 108.05 | 16.74 | 11.84 |
| 20Q3 (7) | 1.21 | 32.97 | 10.0 | 2.08 | 19.54 | -2.35 | 75.16 | -24.95 | -8.76 | 43.74 | -16.22 | 2.56 | 26.34 | -9.92 | 3.54 | 92.56 | -24.82 | -7.06 |
| 20Q2 (6) | 0.91 | -5.21 | -7.14 | 1.74 | -3.33 | -7.45 | 100.15 | 5.89 | 8.12 | 52.21 | 3.1 | 7.81 | 29.24 | -3.5 | 1.92 | 123.12 | 7.13 | 9.58 |
| 20Q1 (5) | 0.96 | -13.51 | 3.23 | 1.80 | -25.31 | -10.45 | 94.58 | 15.33 | -2.89 | 50.64 | 34.32 | 11.96 | 30.30 | 31.17 | 4.02 | 114.93 | 18.96 | 1.27 |
| 19Q4 (4) | 1.11 | 0.91 | 0.0 | 2.41 | 13.15 | 0.0 | 82.01 | -0.45 | 0.0 | 37.70 | -11.61 | 0.0 | 23.10 | -9.2 | 0.0 | 96.61 | -2.99 | 0.0 |
| 19Q3 (3) | 1.10 | 12.24 | 0.0 | 2.13 | 13.3 | 0.0 | 82.38 | -11.07 | 0.0 | 42.65 | -11.93 | 0.0 | 25.44 | -11.33 | 0.0 | 99.59 | -11.37 | 0.0 |
| 19Q2 (2) | 0.98 | 5.38 | 0.0 | 1.88 | -6.47 | 0.0 | 92.63 | -4.89 | 0.0 | 48.43 | 7.07 | 0.0 | 28.69 | -1.51 | 0.0 | 112.36 | -1.0 | 0.0 |
| 19Q1 (1) | 0.93 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 97.39 | 0.0 | 0.0 | 45.23 | 0.0 | 0.0 | 29.13 | 0.0 | 0.0 | 113.49 | 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) | 3.43 | -14.89 | 4.23 | -18.65 | 106.41 | 17.57 | 86.37 | 23.1 | 32.37 | 14.42 | 160.41 | 21.17 |
| 2022 (9) | 4.03 | 5.5 | 5.20 | -21.09 | 90.51 | -5.22 | 70.16 | 26.62 | 28.29 | 0.28 | 132.38 | 7.9 |
| 2021 (8) | 3.82 | 2.41 | 6.59 | -13.52 | 95.49 | -2.51 | 55.41 | 15.73 | 28.21 | -4.05 | 122.69 | 5.38 |
| 2020 (7) | 3.73 | -5.57 | 7.62 | -13.41 | 97.95 | 5.94 | 47.88 | 15.48 | 29.40 | 6.1 | 116.43 | 9.62 |
| 2019 (6) | 3.95 | 15.84 | 8.80 | 3.04 | 92.46 | -13.58 | 41.46 | -3.04 | 27.71 | -16.79 | 106.21 | -8.79 |
| 2018 (5) | 3.41 | -3.67 | 8.54 | -12.5 | 106.99 | 3.84 | 42.76 | 14.39 | 33.30 | -10.39 | 116.45 | 12.77 |
| 2017 (4) | 3.54 | 0.28 | 9.76 | 1.67 | 103.03 | -0.37 | 37.38 | -1.74 | 37.16 | -4.45 | 103.26 | 0.68 |
| 2016 (3) | 3.53 | -5.61 | 9.60 | -1.13 | 103.41 | 6.06 | 38.04 | 1.22 | 38.89 | -0.66 | 102.56 | 6.92 |
| 2015 (2) | 3.74 | 6.55 | 9.71 | 2.43 | 97.50 | -6.29 | 37.58 | -2.41 | 39.15 | -12.79 | 95.92 | -1.78 |
| 2014 (1) | 3.51 | -18.94 | 9.48 | -25.53 | 104.04 | 23.4 | 38.51 | 34.32 | 44.89 | 17.42 | 97.66 | 30.65 |
