- 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) | 1.14 | -11.63 | 0.0 | 1.78 | -16.43 | 29.93 | 80.03 | 13.44 | 0.43 | 51.26 | 20.16 | -22.8 | 24.99 | 11.61 | -3.7 | 106.29 | 17.03 | -11.53 |
| 23Q3 (19) | 1.29 | -7.86 | -6.52 | 2.13 | 9.23 | 20.34 | 70.55 | 8.84 | 6.99 | 42.66 | -8.77 | -16.92 | 22.39 | -0.75 | 3.04 | 90.82 | 2.02 | -4.96 |
| 23Q2 (18) | 1.40 | 1.45 | 0.72 | 1.95 | 27.45 | 24.2 | 64.82 | -1.44 | -0.66 | 46.76 | -21.5 | -19.25 | 22.56 | -3.05 | -5.21 | 89.02 | -12.79 | -10.4 |
| 23Q1 (17) | 1.38 | 21.05 | -2.13 | 1.53 | 11.68 | 8.51 | 65.77 | -17.47 | 1.56 | 59.57 | -10.29 | -7.71 | 23.27 | -10.33 | -4.98 | 102.08 | -15.03 | -2.61 |
| 22Q4 (16) | 1.14 | -17.39 | -8.8 | 1.37 | -22.6 | 0.74 | 79.69 | 20.85 | 9.18 | 66.40 | 29.31 | -0.46 | 25.95 | 19.42 | -0.8 | 120.14 | 25.72 | 5.81 |
| 22Q3 (15) | 1.38 | -0.72 | 10.4 | 1.77 | 12.74 | 9.26 | 65.94 | 1.06 | -9.07 | 51.35 | -11.33 | -8.53 | 21.73 | -8.7 | -14.92 | 95.56 | -3.81 | -7.33 |
| 22Q2 (14) | 1.39 | -1.42 | 0.72 | 1.57 | 11.35 | -12.78 | 65.25 | 0.76 | -1.29 | 57.91 | -10.29 | 14.47 | 23.80 | -2.82 | 1.93 | 99.35 | -5.22 | 6.44 |
| 22Q1 (13) | 1.41 | 12.8 | -4.73 | 1.41 | 3.68 | -16.57 | 64.76 | -11.28 | 5.66 | 64.55 | -3.24 | 20.0 | 24.49 | -6.38 | 14.65 | 104.82 | -7.68 | 11.84 |
| 21Q4 (12) | 1.25 | 0.0 | 10.62 | 1.36 | -16.05 | -4.9 | 72.99 | 0.65 | -9.07 | 66.71 | 18.83 | 4.64 | 26.16 | 2.43 | -3.58 | 113.54 | 10.1 | -2.87 |
| 21Q3 (11) | 1.25 | -9.42 | -8.76 | 1.62 | -10.0 | -8.47 | 72.52 | 9.71 | 8.79 | 56.14 | 10.97 | 9.12 | 25.54 | 9.38 | 10.9 | 103.12 | 10.48 | 8.44 |
| 21Q2 (10) | 1.38 | -6.76 | -2.13 | 1.80 | 6.51 | 8.43 | 66.10 | 7.85 | 2.15 | 50.59 | -5.95 | -7.58 | 23.35 | 9.32 | -1.89 | 93.34 | -0.41 | -2.42 |
| 21Q1 (9) | 1.48 | 30.97 | 13.85 | 1.69 | 18.18 | 17.36 | 61.29 | -23.65 | -12.27 | 53.79 | -15.62 | -14.7 | 21.36 | -21.27 | -22.27 | 93.72 | -19.82 | -11.12 |
| 20Q4 (8) | 1.13 | -17.52 | 0.89 | 1.43 | -19.21 | -5.3 | 80.27 | 20.42 | -0.97 | 63.75 | 23.91 | 5.56 | 27.13 | 17.8 | -3.93 | 116.89 | 22.93 | 3.25 |
| 20Q3 (7) | 1.37 | -2.84 | 7.87 | 1.77 | 6.63 | -6.35 | 66.66 | 3.01 | -6.69 | 51.45 | -6.01 | 6.61 | 23.03 | -3.24 | 2.77 | 95.09 | -0.59 | -2.26 |
| 20Q2 (6) | 1.41 | 8.46 | 1.44 | 1.66 | 15.28 | -4.6 | 64.71 | -7.37 | -0.86 | 54.74 | -13.19 | 4.61 | 23.80 | -13.39 | 10.13 | 95.65 | -9.29 | -0.35 |
| 20Q1 (5) | 1.30 | 16.07 | -4.41 | 1.44 | -4.64 | -2.04 | 69.86 | -13.82 | 4.69 | 63.06 | 4.42 | 1.68 | 27.48 | -2.69 | 5.17 | 105.45 | -6.85 | 2.76 |
| 19Q4 (4) | 1.12 | -11.81 | 0.0 | 1.51 | -20.11 | 0.0 | 81.06 | 13.47 | 0.0 | 60.39 | 25.13 | 0.0 | 28.24 | 26.02 | 0.0 | 113.21 | 16.36 | 0.0 |
| 19Q3 (3) | 1.27 | -8.63 | 0.0 | 1.89 | 8.62 | 0.0 | 71.44 | 9.45 | 0.0 | 48.26 | -7.78 | 0.0 | 22.41 | 3.7 | 0.0 | 97.29 | 1.35 | 0.0 |
| 19Q2 (2) | 1.39 | 2.21 | 0.0 | 1.74 | 18.37 | 0.0 | 65.27 | -2.19 | 0.0 | 52.33 | -15.62 | 0.0 | 21.61 | -17.3 | 0.0 | 95.99 | -6.46 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 66.73 | 0.0 | 0.0 | 62.02 | 0.0 | 0.0 | 26.13 | 0.0 | 0.0 | 102.62 | 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) | 6.22 | -0.96 | 6.91 | 12.54 | 58.66 | 0.91 | 52.82 | -11.2 | 22.08 | 1.75 | 89.40 | -6.78 |
| 2022 (9) | 6.28 | -0.63 | 6.14 | -1.44 | 58.13 | 0.73 | 59.48 | 1.52 | 21.70 | 2.31 | 95.90 | 0.85 |
| 2021 (8) | 6.32 | 3.78 | 6.23 | -2.35 | 57.71 | -3.72 | 58.59 | 2.34 | 21.21 | -3.94 | 95.09 | -0.03 |
| 2020 (7) | 6.09 | -6.88 | 6.38 | -7.54 | 59.94 | 7.4 | 57.25 | 8.18 | 22.08 | 0.14 | 95.12 | 9.74 |
| 2019 (6) | 6.54 | -1.06 | 6.90 | 2.07 | 55.81 | 1.03 | 52.92 | -1.96 | 22.05 | 0.05 | 86.68 | -0.57 |
| 2018 (5) | 6.61 | -1.78 | 6.76 | -2.87 | 55.24 | 1.92 | 53.98 | 2.86 | 22.04 | -1.3 | 87.18 | 3.36 |
| 2017 (4) | 6.73 | 1.05 | 6.96 | -7.2 | 54.20 | -1.09 | 52.48 | 7.85 | 22.33 | 8.24 | 84.35 | 1.84 |
| 2016 (3) | 6.66 | -2.35 | 7.50 | 3.73 | 54.80 | 2.45 | 48.66 | -3.62 | 20.63 | 6.95 | 82.83 | -2.2 |
| 2015 (2) | 6.82 | -12.23 | 7.23 | 2.12 | 53.49 | 13.93 | 50.49 | -2.11 | 19.29 | -2.53 | 84.69 | 7.57 |
| 2014 (1) | 7.77 | -3.6 | 7.08 | -5.35 | 46.95 | 3.64 | 51.58 | 5.68 | 19.79 | -4.49 | 78.73 | 7.29 |
