- 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) | 1.66 | 12.93 | 7.79 | 1.69 | 19.86 | 53.64 | 54.90 | -11.49 | -7.06 | 53.86 | -16.79 | -35.05 | 40.34 | -16.19 | -1.61 | 68.43 | -12.97 | -32.25 |
| 23Q3 (19) | 1.47 | -18.78 | 8.09 | 1.41 | -11.88 | 18.49 | 62.03 | 23.12 | -7.61 | 64.73 | 14.04 | -15.4 | 48.13 | 24.11 | 6.04 | 78.63 | 15.04 | -19.98 |
| 23Q2 (18) | 1.81 | 19.87 | 19.08 | 1.60 | 36.75 | -1.23 | 50.38 | -16.16 | -15.71 | 56.76 | -26.82 | 1.16 | 38.78 | -8.04 | 2.59 | 68.35 | -28.41 | -12.46 |
| 23Q1 (17) | 1.51 | -1.95 | 9.42 | 1.17 | 6.36 | -35.0 | 60.09 | 1.73 | -9.17 | 77.56 | -6.48 | 53.16 | 42.17 | 2.85 | 11.71 | 95.48 | -5.47 | 20.8 |
| 22Q4 (16) | 1.54 | 13.24 | -4.94 | 1.10 | -7.56 | -42.11 | 59.07 | -12.02 | 5.26 | 82.93 | 8.39 | 73.28 | 41.00 | -9.67 | 12.3 | 101.00 | 2.79 | 49.7 |
| 22Q3 (15) | 1.36 | -10.53 | -6.21 | 1.19 | -26.54 | -16.2 | 67.14 | 12.33 | 7.15 | 76.51 | 36.36 | 19.01 | 45.39 | 20.08 | -9.98 | 98.26 | 25.85 | 28.39 |
| 22Q2 (14) | 1.52 | 10.14 | 4.83 | 1.62 | -10.0 | -4.14 | 59.77 | -9.66 | -4.89 | 56.11 | 10.8 | 4.18 | 37.80 | 0.13 | -21.87 | 78.08 | -1.21 | 14.29 |
| 22Q1 (13) | 1.38 | -14.81 | -9.8 | 1.80 | -5.26 | -0.55 | 66.16 | 17.89 | 11.08 | 50.64 | 5.81 | 0.96 | 37.75 | 3.4 | -14.92 | 79.04 | 17.15 | 20.97 |
| 21Q4 (12) | 1.62 | 11.72 | -2.41 | 1.90 | 33.8 | 7.95 | 56.12 | -10.44 | 2.56 | 47.86 | -25.56 | -7.7 | 36.51 | -27.59 | -3.18 | 67.47 | -11.84 | -2.02 |
| 21Q3 (11) | 1.45 | 0.0 | -4.61 | 1.42 | -15.98 | -14.97 | 62.66 | -0.29 | 4.82 | 64.29 | 19.37 | 17.81 | 50.42 | 4.22 | 3.26 | 76.53 | 12.02 | 16.79 |
| 21Q2 (10) | 1.45 | -5.23 | -39.08 | 1.69 | -6.63 | -30.74 | 62.84 | 5.51 | 64.07 | 53.86 | 7.38 | 44.59 | 48.38 | 9.04 | 27.92 | 68.32 | 4.56 | 81.12 |
| 21Q1 (9) | 1.53 | -7.83 | 40.37 | 1.81 | 2.84 | 13.12 | 59.56 | 8.85 | -28.76 | 50.16 | -3.26 | -11.74 | 44.37 | 17.66 | -3.59 | 65.34 | -5.11 | -30.8 |
| 20Q4 (8) | 1.66 | 9.21 | 33.87 | 1.76 | 5.39 | -32.05 | 54.72 | -8.46 | -25.7 | 51.85 | -4.98 | 47.85 | 37.71 | -22.77 | 28.0 | 68.86 | 5.08 | -13.12 |
| 20Q3 (7) | 1.52 | -36.13 | 21.6 | 1.67 | -31.56 | -43.96 | 59.78 | 56.08 | -17.84 | 54.57 | 46.5 | 78.51 | 48.83 | 29.11 | 54.77 | 65.53 | 73.73 | -8.71 |
| 20Q2 (6) | 2.38 | 118.35 | 81.68 | 2.44 | 52.5 | -19.21 | 38.30 | -54.19 | -44.69 | 37.25 | -34.45 | 23.8 | 37.82 | -17.82 | -1.61 | 37.72 | -60.05 | -38.06 |
| 20Q1 (5) | 1.09 | -12.1 | -19.26 | 1.60 | -38.22 | -47.37 | 83.60 | 13.51 | 23.87 | 56.83 | 62.05 | 89.56 | 46.02 | 56.21 | 29.63 | 94.42 | 19.13 | 52.36 |
| 19Q4 (4) | 1.24 | -0.8 | 0.0 | 2.59 | -13.09 | 0.0 | 73.65 | 1.22 | 0.0 | 35.07 | 14.72 | 0.0 | 29.46 | -6.62 | 0.0 | 79.26 | 10.42 | 0.0 |
| 19Q3 (3) | 1.25 | -4.58 | 0.0 | 2.98 | -1.32 | 0.0 | 72.76 | 5.07 | 0.0 | 30.57 | 1.6 | 0.0 | 31.55 | -17.92 | 0.0 | 71.78 | 17.87 | 0.0 |
| 19Q2 (2) | 1.31 | -2.96 | 0.0 | 3.02 | -0.66 | 0.0 | 69.25 | 2.61 | 0.0 | 30.09 | 0.37 | 0.0 | 38.44 | 8.28 | 0.0 | 60.90 | -1.73 | 0.0 |
| 19Q1 (1) | 1.35 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | 67.49 | 0.0 | 0.0 | 29.98 | 0.0 | 0.0 | 35.50 | 0.0 | 0.0 | 61.97 | 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) | 6.41 | 22.33 | 5.47 | 3.6 | 56.97 | -18.29 | 66.70 | -3.43 | 38.20 | -10.29 | 85.47 | -11.16 |
| 2022 (9) | 5.24 | -1.69 | 5.28 | -20.84 | 69.72 | 1.87 | 69.07 | 26.2 | 42.58 | -5.08 | 96.21 | 22.84 |
| 2021 (8) | 5.33 | -7.47 | 6.67 | -14.81 | 68.44 | 7.97 | 54.73 | 17.47 | 44.86 | 19.63 | 78.32 | 8.06 |
| 2020 (7) | 5.76 | 8.68 | 7.83 | -29.59 | 63.39 | -7.88 | 46.59 | 41.96 | 37.50 | 29.4 | 72.48 | -0.22 |
| 2019 (6) | 5.30 | -3.81 | 11.12 | -9.59 | 68.81 | 3.96 | 32.82 | 10.58 | 28.98 | -38.46 | 72.64 | 48.91 |
| 2018 (5) | 5.51 | 2.42 | 12.30 | -12.52 | 66.19 | -2.39 | 29.68 | 14.29 | 47.09 | -20.44 | 48.78 | 40.98 |
| 2017 (4) | 5.38 | 31.86 | 14.06 | 19.97 | 67.81 | -24.27 | 25.97 | -16.63 | 59.19 | -5.34 | 34.60 | -40.51 |
| 2016 (3) | 4.08 | -12.26 | 11.72 | 10.25 | 89.54 | 13.99 | 31.15 | -9.26 | 62.53 | 7.98 | 58.16 | 5.8 |
| 2015 (2) | 4.65 | 2.2 | 10.63 | 9.03 | 78.55 | -2.15 | 34.33 | -8.31 | 57.91 | -10.99 | 54.97 | 4.39 |
| 2014 (1) | 4.55 | -6.76 | 9.75 | -1.81 | 80.28 | 7.44 | 37.44 | 1.91 | 65.06 | -1.69 | 52.66 | 16.3 |
