- 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) | 0.93 | -35.86 | -2.11 | 0.81 | -36.22 | 8.0 | 97.96 | 55.67 | 2.13 | 112.82 | 57.13 | -7.4 | 116.52 | 68.72 | 26.02 | 94.25 | 43.52 | -24.77 |
| 23Q3 (19) | 1.45 | 7.41 | -2.68 | 1.27 | 51.19 | 6.72 | 62.93 | -6.58 | 2.91 | 71.80 | -33.67 | -6.23 | 69.06 | -17.76 | 16.3 | 65.67 | -28.34 | -16.17 |
| 23Q2 (18) | 1.35 | -11.18 | 4.65 | 0.84 | -7.69 | 5.0 | 67.36 | 12.29 | -4.18 | 108.24 | 7.78 | -5.08 | 83.97 | 17.06 | 0.68 | 91.64 | 3.33 | -9.2 |
| 23Q1 (17) | 1.52 | 60.0 | 0.0 | 0.91 | 21.33 | -3.19 | 59.99 | -37.46 | 0.23 | 100.43 | -17.57 | 3.63 | 71.73 | -22.42 | -6.12 | 88.69 | -29.21 | 10.39 |
| 22Q4 (16) | 0.95 | -36.24 | -1.04 | 0.75 | -36.97 | -19.35 | 95.92 | 56.86 | 0.75 | 121.84 | 59.12 | 24.33 | 92.46 | 55.71 | -12.11 | 125.29 | 59.93 | 42.36 |
| 22Q3 (15) | 1.49 | 15.5 | 11.19 | 1.19 | 48.75 | -17.36 | 61.15 | -13.02 | -9.95 | 76.57 | -32.85 | 20.81 | 59.38 | -28.8 | -28.07 | 78.34 | -22.38 | 60.73 |
| 22Q2 (14) | 1.29 | -15.13 | -1.53 | 0.80 | -14.89 | -24.53 | 70.30 | 17.46 | 1.21 | 114.03 | 17.67 | 32.98 | 83.40 | 9.15 | -17.84 | 100.93 | 25.63 | 87.95 |
| 22Q1 (13) | 1.52 | 58.33 | -1.94 | 0.94 | 1.08 | -11.32 | 59.85 | -37.14 | 2.24 | 96.91 | -1.11 | 12.84 | 76.41 | -27.37 | -19.98 | 80.34 | -8.71 | 64.19 |
| 21Q4 (12) | 0.96 | -28.36 | 14.29 | 0.93 | -35.42 | 4.49 | 95.21 | 40.2 | -12.05 | 98.00 | 54.62 | -4.08 | 105.20 | 27.44 | -20.51 | 88.01 | 80.57 | 12.7 |
| 21Q3 (11) | 1.34 | 2.29 | -11.84 | 1.44 | 35.85 | -16.28 | 67.91 | -2.23 | 13.22 | 63.38 | -26.09 | 19.88 | 82.55 | -18.68 | 13.61 | 48.74 | -9.24 | 21.3 |
| 21Q2 (10) | 1.31 | -15.48 | 8.26 | 1.06 | 0.0 | 0.0 | 69.46 | 18.65 | -7.9 | 85.75 | -0.15 | 0.21 | 101.51 | 6.3 | -9.66 | 53.70 | 9.75 | 10.45 |
| 21Q1 (9) | 1.55 | 84.52 | 1.31 | 1.06 | 19.1 | -22.63 | 58.54 | -45.93 | -1.28 | 85.88 | -15.94 | 29.38 | 95.49 | -27.85 | 13.91 | 48.93 | -37.34 | 16.92 |
| 20Q4 (8) | 0.84 | -44.74 | -5.62 | 0.89 | -48.26 | -11.0 | 108.26 | 80.49 | 5.68 | 102.17 | 93.25 | 12.72 | 132.35 | 82.15 | 10.73 | 78.09 | 94.35 | 6.17 |
| 20Q3 (7) | 1.52 | 25.62 | 4.11 | 1.72 | 62.26 | 11.69 | 59.98 | -20.47 | -4.06 | 52.87 | -38.21 | -10.81 | 72.66 | -35.34 | -3.93 | 40.18 | -17.36 | -12.95 |
| 20Q2 (6) | 1.21 | -20.92 | -9.7 | 1.06 | -22.63 | 6.0 | 75.42 | 27.18 | 10.72 | 85.57 | 28.91 | -6.06 | 112.37 | 34.05 | 17.7 | 48.62 | 16.18 | -23.72 |
| 20Q1 (5) | 1.53 | 71.91 | 2.68 | 1.37 | 37.0 | 24.55 | 59.30 | -42.11 | -3.03 | 66.38 | -26.77 | -19.73 | 83.83 | -29.87 | -8.37 | 41.85 | -43.1 | -20.07 |
| 19Q4 (4) | 0.89 | -39.04 | 0.0 | 1.00 | -35.06 | 0.0 | 102.44 | 63.85 | 0.0 | 90.64 | 52.9 | 0.0 | 119.53 | 58.05 | 0.0 | 73.55 | 59.34 | 0.0 |
| 19Q3 (3) | 1.46 | 8.96 | 0.0 | 1.54 | 54.0 | 0.0 | 62.52 | -8.22 | 0.0 | 59.28 | -34.92 | 0.0 | 75.63 | -20.78 | 0.0 | 46.16 | -27.58 | 0.0 |
| 19Q2 (2) | 1.34 | -10.07 | 0.0 | 1.00 | -9.09 | 0.0 | 68.12 | 11.4 | 0.0 | 91.09 | 10.15 | 0.0 | 95.47 | 4.35 | 0.0 | 63.74 | 21.73 | 0.0 |
| 19Q1 (1) | 1.49 | 0.0 | 0.0 | 1.10 | 0.0 | 0.0 | 61.15 | 0.0 | 0.0 | 82.70 | 0.0 | 0.0 | 91.49 | 0.0 | 0.0 | 52.36 | 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) | 6.95 | 0.87 | 3.75 | -1.32 | 52.51 | -0.89 | 97.25 | 1.27 | 74.24 | 7.19 | 75.52 | -5.32 |
| 2022 (9) | 6.89 | -8.13 | 3.80 | -9.74 | 52.98 | 8.83 | 96.03 | 10.67 | 69.26 | -14.62 | 79.76 | 46.81 |
| 2021 (8) | 7.50 | -1.32 | 4.21 | -6.44 | 48.68 | 1.42 | 86.77 | 6.9 | 81.12 | -8.66 | 54.33 | 34.61 |
| 2020 (7) | 7.60 | 4.25 | 4.50 | -5.26 | 48.00 | -4.13 | 81.17 | 5.54 | 88.81 | 0.03 | 40.36 | 5.68 |
| 2019 (6) | 7.29 | -2.54 | 4.75 | 3.26 | 50.07 | 2.56 | 76.91 | -3.12 | 88.78 | 12.58 | 38.19 | -22.61 |
| 2018 (5) | 7.48 | 5.35 | 4.60 | -3.16 | 48.82 | -5.04 | 79.39 | 3.33 | 78.86 | 27.61 | 49.35 | -25.71 |
| 2017 (4) | 7.10 | 1.87 | 4.75 | 0.42 | 51.41 | -1.87 | 76.83 | -0.45 | 61.80 | 6.96 | 66.43 | -7.47 |
| 2016 (3) | 6.97 | -4.78 | 4.73 | 16.5 | 52.39 | 5.01 | 77.18 | -14.08 | 57.78 | 12.81 | 71.79 | -18.89 |
| 2015 (2) | 7.32 | 10.41 | 4.06 | 17.34 | 49.89 | -9.42 | 89.83 | -14.79 | 51.22 | 10.46 | 88.51 | -22.45 |
| 2014 (1) | 6.63 | -1.49 | 3.46 | -25.11 | 55.08 | 1.62 | 105.42 | 33.41 | 46.37 | 23.98 | 114.13 | 19.11 |
