- 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) | 0.80 | -16.67 | 9.59 | 1.46 | 6.57 | 71.76 | 113.43 | 19.44 | -9.42 | 62.38 | -5.88 | -41.8 | 55.17 | -12.57 | -21.7 | 120.64 | 22.91 | -25.51 |
| 23Q3 (19) | 0.96 | -16.52 | 23.08 | 1.37 | -9.87 | 13.22 | 94.97 | 20.28 | -18.28 | 66.28 | 10.45 | -12.22 | 63.10 | 5.15 | -12.3 | 98.15 | 24.3 | -18.06 |
| 23Q2 (18) | 1.15 | -14.18 | 35.29 | 1.52 | -4.4 | 8.57 | 78.96 | 16.7 | -25.87 | 60.01 | 4.6 | -7.96 | 60.01 | 29.95 | -22.76 | 78.96 | 0.14 | -16.03 |
| 23Q1 (17) | 1.34 | 83.56 | 3.08 | 1.59 | 87.06 | -10.67 | 67.66 | -45.97 | -3.18 | 57.37 | -46.48 | 12.51 | 46.18 | -34.46 | -16.4 | 78.85 | -51.31 | 20.14 |
| 22Q4 (16) | 0.73 | -6.41 | -27.0 | 0.85 | -29.75 | -29.17 | 125.23 | 7.75 | 38.27 | 107.19 | 41.95 | 41.75 | 70.46 | -2.07 | 24.31 | 161.95 | 35.21 | 47.9 |
| 22Q3 (15) | 0.78 | -8.24 | -12.36 | 1.21 | -13.57 | 27.37 | 116.22 | 9.11 | 13.41 | 75.51 | 15.81 | -20.92 | 71.95 | -7.39 | -4.08 | 119.78 | 27.38 | -2.59 |
| 22Q2 (14) | 0.85 | -34.62 | -31.45 | 1.40 | -21.35 | 14.75 | 106.52 | 52.43 | 45.12 | 65.20 | 27.87 | -12.73 | 77.69 | 40.64 | 24.92 | 94.03 | 43.27 | 9.44 |
| 22Q1 (13) | 1.30 | 30.0 | 3.17 | 1.78 | 48.33 | 93.48 | 69.88 | -22.84 | -3.05 | 50.99 | -32.57 | -48.27 | 55.24 | -2.54 | -7.32 | 65.63 | -40.06 | -40.9 |
| 21Q4 (12) | 1.00 | 12.36 | 14.94 | 1.20 | 26.32 | 76.47 | 90.57 | -11.62 | -13.71 | 75.62 | -20.81 | -43.88 | 56.68 | -24.44 | -28.19 | 109.50 | -10.95 | -31.89 |
| 21Q3 (11) | 0.89 | -28.23 | -13.59 | 0.95 | -22.13 | 10.47 | 102.48 | 39.62 | 16.11 | 95.49 | 27.81 | -9.57 | 75.01 | 20.61 | 5.45 | 122.96 | 43.11 | 0.2 |
| 21Q2 (10) | 1.24 | -1.59 | 13.76 | 1.22 | 32.61 | 45.24 | 73.40 | 1.83 | -11.91 | 74.71 | -24.21 | -31.21 | 62.19 | 4.35 | -14.21 | 85.92 | -22.62 | -28.06 |
| 21Q1 (9) | 1.26 | 44.83 | 24.75 | 0.92 | 35.29 | 29.58 | 72.08 | -31.33 | -20.34 | 98.57 | -26.84 | -23.2 | 59.60 | -24.49 | -20.17 | 111.04 | -30.93 | -22.98 |
| 20Q4 (8) | 0.87 | -15.53 | 0.0 | 0.68 | -20.93 | -1.45 | 104.96 | 18.92 | 0.7 | 134.74 | 27.61 | 2.68 | 78.93 | 10.97 | 6.66 | 160.77 | 31.01 | -0.42 |
| 20Q3 (7) | 1.03 | -5.5 | 21.18 | 0.86 | 2.38 | 3.61 | 88.26 | 5.93 | -17.38 | 105.59 | -2.77 | -3.39 | 71.13 | -1.88 | -5.89 | 122.72 | 2.75 | -12.67 |
| 20Q2 (6) | 1.09 | 7.92 | 14.74 | 0.84 | 18.31 | -12.5 | 83.32 | -7.91 | -12.86 | 108.60 | -15.38 | 14.96 | 72.49 | -2.91 | 0.44 | 119.43 | -17.16 | 1.28 |
| 20Q1 (5) | 1.01 | 16.09 | -9.82 | 0.71 | 2.9 | -23.66 | 90.48 | -13.19 | 11.25 | 128.34 | -2.19 | 31.66 | 74.66 | 0.89 | 20.13 | 144.17 | -10.7 | 23.57 |
| 19Q4 (4) | 0.87 | 2.35 | 0.0 | 0.69 | -16.87 | 0.0 | 104.23 | -2.42 | 0.0 | 131.22 | 20.07 | 0.0 | 74.00 | -2.09 | 0.0 | 161.45 | 14.89 | 0.0 |
| 19Q3 (3) | 0.85 | -10.53 | 0.0 | 0.83 | -13.54 | 0.0 | 106.82 | 11.71 | 0.0 | 109.29 | 15.69 | 0.0 | 75.58 | 4.72 | 0.0 | 140.52 | 19.17 | 0.0 |
| 19Q2 (2) | 0.95 | -15.18 | 0.0 | 0.96 | 3.23 | 0.0 | 95.62 | 17.57 | 0.0 | 94.47 | -3.09 | 0.0 | 72.17 | 16.12 | 0.0 | 117.92 | 1.07 | 0.0 |
| 19Q1 (1) | 1.12 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 81.33 | 0.0 | 0.0 | 97.48 | 0.0 | 0.0 | 62.15 | 0.0 | 0.0 | 116.67 | 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) | 4.38 | -13.1 | 5.42 | 8.62 | 83.29 | 14.9 | 67.33 | -7.91 | 46.04 | -20.19 | 104.57 | 18.95 |
| 2022 (9) | 5.04 | -9.68 | 4.99 | 3.31 | 72.49 | 10.91 | 73.11 | -3.2 | 57.69 | 13.5 | 87.91 | -2.39 |
| 2021 (8) | 5.58 | 9.2 | 4.83 | 48.16 | 65.36 | -8.59 | 75.53 | -32.49 | 50.83 | -8.51 | 90.06 | -29.54 |
| 2020 (7) | 5.11 | -0.58 | 3.26 | -4.4 | 71.50 | 0.75 | 111.88 | 4.52 | 55.56 | 1.94 | 127.81 | 3.49 |
| 2019 (6) | 5.14 | 9.36 | 3.41 | -7.59 | 70.97 | -8.6 | 107.04 | 8.21 | 54.50 | -2.03 | 123.50 | 2.12 |
| 2018 (5) | 4.70 | -0.21 | 3.69 | -7.29 | 77.65 | 0.19 | 98.92 | 7.84 | 55.63 | 5.98 | 120.94 | 3.6 |
| 2017 (4) | 4.71 | -10.96 | 3.98 | -3.16 | 77.50 | 12.34 | 91.73 | 3.28 | 52.49 | -0.89 | 116.74 | 11.34 |
| 2016 (3) | 5.29 | 2.72 | 4.11 | 4.58 | 68.99 | -2.64 | 88.82 | -4.38 | 52.96 | -15.43 | 104.85 | 3.68 |
| 2015 (2) | 5.15 | -11.21 | 3.93 | -4.15 | 70.86 | 12.53 | 92.89 | 4.43 | 62.62 | 14.42 | 101.13 | 4.05 |
| 2014 (1) | 5.80 | -14.58 | 4.10 | -15.64 | 62.97 | 17.18 | 88.95 | 18.49 | 54.73 | 30.28 | 97.19 | 11.97 |
