- 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) | 2.38 | -4.42 | -4.03 | 2.03 | 15.34 | 30.97 | 38.16 | 4.29 | 4.15 | 44.89 | -13.09 | -23.64 | 37.72 | 10.1 | 1.34 | 45.34 | -16.01 | -22.12 |
| 23Q3 (19) | 2.49 | -7.43 | -3.49 | 1.76 | 4.14 | 6.67 | 36.59 | 8.19 | 3.83 | 51.65 | -3.89 | -6.47 | 34.26 | 3.16 | 9.81 | 53.98 | -0.66 | -8.91 |
| 23Q2 (18) | 2.69 | 31.86 | 8.91 | 1.69 | 14.19 | 8.33 | 33.82 | -24.36 | -8.17 | 53.74 | -12.4 | -7.63 | 33.21 | -18.64 | 0.79 | 54.34 | -16.72 | -12.44 |
| 23Q1 (17) | 2.04 | -17.74 | 10.87 | 1.48 | -4.52 | 0.68 | 44.71 | 22.03 | -9.51 | 61.35 | 4.35 | -0.92 | 40.82 | 9.67 | 7.0 | 65.25 | 12.07 | -10.84 |
| 22Q4 (16) | 2.48 | -3.88 | 14.29 | 1.55 | -6.06 | -4.32 | 36.64 | 3.97 | -12.49 | 58.79 | 6.47 | 4.61 | 37.22 | 19.29 | 18.27 | 58.22 | -1.75 | -12.58 |
| 22Q3 (15) | 2.58 | 4.45 | 0.78 | 1.65 | 5.77 | -7.3 | 35.24 | -4.32 | -0.7 | 55.22 | -5.09 | 8.0 | 31.20 | -5.31 | 9.21 | 59.26 | -4.51 | 2.08 |
| 22Q2 (14) | 2.47 | 34.24 | 6.01 | 1.56 | 6.12 | -29.41 | 36.83 | -25.46 | -5.59 | 58.18 | -6.04 | 41.08 | 32.95 | -13.63 | -3.77 | 62.06 | -15.2 | 34.91 |
| 22Q1 (13) | 1.84 | -15.21 | -5.15 | 1.47 | -9.26 | -72.11 | 49.41 | 18.01 | 5.24 | 61.92 | 10.18 | 258.75 | 38.15 | 21.23 | 9.82 | 73.18 | 9.88 | 148.32 |
| 21Q4 (12) | 2.17 | -15.23 | 9.05 | 1.62 | -8.99 | -98.99 | 41.87 | 17.98 | -8.6 | 56.20 | 9.92 | 9759.65 | 31.47 | 10.15 | -5.5 | 66.60 | 14.73 | 409.56 |
| 21Q3 (11) | 2.56 | 9.87 | 10.34 | 1.78 | -19.46 | -98.99 | 35.49 | -9.02 | -9.33 | 51.13 | 23.98 | 9732.69 | 28.57 | -16.56 | -7.72 | 58.05 | 26.2 | 568.01 |
| 21Q2 (10) | 2.33 | 20.1 | -11.07 | 2.21 | -58.06 | -99.08 | 39.01 | -16.91 | 12.45 | 41.24 | 138.93 | 10752.63 | 34.24 | -1.44 | -15.04 | 46.00 | 56.09 | 977.86 |
| 21Q1 (9) | 1.94 | -2.51 | -2.02 | 5.27 | -96.71 | -97.81 | 46.95 | 2.49 | 2.13 | 17.26 | 2928.07 | 4442.11 | 34.74 | 4.32 | -27.17 | 29.47 | 125.48 | 2282.96 |
| 20Q4 (8) | 1.99 | -14.22 | -8.29 | 160.02 | -9.11 | -42.74 | 45.81 | 17.04 | 8.99 | 0.57 | 9.62 | 72.73 | 33.30 | 7.56 | -6.85 | 13.07 | 50.4 | 97.73 |
| 20Q3 (7) | 2.32 | -11.45 | 1.31 | 176.05 | -26.62 | -30.04 | 39.14 | 12.83 | -1.66 | 0.52 | 36.84 | 44.44 | 30.96 | -23.18 | -4.3 | 8.69 | 265.84 | 11.27 |
| 20Q2 (6) | 2.62 | 32.32 | 11.02 | 239.92 | -0.37 | 117.89 | 34.69 | -24.54 | -10.08 | 0.38 | 0.0 | -54.22 | 40.30 | -15.51 | 39.4 | -5.24 | -288.15 | -149.9 |
| 20Q1 (5) | 1.98 | -8.76 | 13.79 | 240.81 | -13.82 | 134.66 | 45.97 | 9.37 | -11.93 | 0.38 | 15.15 | -57.3 | 47.70 | 33.43 | 23.77 | -1.35 | -120.42 | -109.28 |
| 19Q4 (4) | 2.17 | -5.24 | 0.0 | 279.44 | 11.05 | 0.0 | 42.03 | 5.6 | 0.0 | 0.33 | -8.33 | 0.0 | 35.75 | 10.51 | 0.0 | 6.61 | -15.36 | 0.0 |
| 19Q3 (3) | 2.29 | -2.97 | 0.0 | 251.64 | 128.54 | 0.0 | 39.80 | 3.16 | 0.0 | 0.36 | -56.63 | 0.0 | 32.35 | 11.9 | 0.0 | 7.81 | -25.62 | 0.0 |
| 19Q2 (2) | 2.36 | 35.63 | 0.0 | 110.11 | 7.3 | 0.0 | 38.58 | -26.09 | 0.0 | 0.83 | -6.74 | 0.0 | 28.91 | -24.99 | 0.0 | 10.50 | -27.84 | 0.0 |
| 19Q1 (1) | 1.74 | 0.0 | 0.0 | 102.62 | 0.0 | 0.0 | 52.20 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 38.54 | 0.0 | 0.0 | 14.55 | 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) | 6.74 | 3.06 | 6.57 | 17.11 | 54.14 | -2.99 | 55.52 | -14.65 | 43.96 | 4.07 | 65.70 | -16.43 |
| 2022 (9) | 6.54 | 2.35 | 5.61 | -50.62 | 55.81 | -2.24 | 65.05 | 102.4 | 42.24 | 13.21 | 78.62 | 51.43 |
| 2021 (8) | 6.39 | -8.97 | 11.36 | -98.68 | 57.09 | 9.83 | 32.14 | 7374.42 | 37.31 | -9.68 | 51.92 | 367.75 |
| 2020 (7) | 7.02 | -3.57 | 857.48 | -19.33 | 51.98 | 3.69 | 0.43 | 26.47 | 41.31 | -3.05 | 11.10 | 41.22 |
| 2019 (6) | 7.28 | -8.54 | 1063.01 | 81.49 | 50.13 | 9.33 | 0.34 | -45.16 | 42.61 | 9.06 | 7.86 | 6.22 |
| 2018 (5) | 7.96 | 4.87 | 585.72 | 382.47 | 45.85 | -4.6 | 0.62 | -79.4 | 39.07 | -15.23 | 7.40 | 48.89 |
| 2017 (4) | 7.59 | 15.17 | 121.40 | 66.94 | 48.06 | -13.23 | 3.01 | -40.04 | 46.09 | -3.11 | 4.97 | -61.29 |
| 2016 (3) | 6.59 | -7.96 | 72.72 | -6.86 | 55.39 | 8.59 | 5.02 | 7.49 | 47.57 | 19.61 | 12.84 | -19.3 |
| 2015 (2) | 7.16 | 21.77 | 78.08 | 521.66 | 51.01 | -17.85 | 4.67 | -83.93 | 39.77 | -33.73 | 15.91 | -48.91 |
| 2014 (1) | 5.88 | 7.69 | 12.56 | 50.78 | 62.09 | -7.19 | 29.06 | -33.67 | 60.01 | 16.19 | 31.14 | -47.28 |
