- 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) | 2.18 | -9.17 | -3.11 | 1.34 | -9.46 | -8.84 | 41.74 | 10.1 | 3.04 | 67.74 | 9.86 | 9.43 | 14.34 | 12.65 | 53.21 | 95.14 | 9.56 | 2.25 |
| 23Q3 (19) | 2.40 | -2.04 | 8.6 | 1.48 | -5.73 | 8.82 | 37.91 | 2.07 | -8.03 | 61.66 | 6.24 | -7.69 | 12.73 | 12.36 | 32.47 | 86.84 | 3.57 | -11.76 |
| 23Q2 (18) | 2.45 | 6.52 | 6.06 | 1.57 | -1.88 | -3.09 | 37.14 | -6.24 | -5.66 | 58.04 | 1.97 | 3.16 | 11.33 | -5.43 | 5.2 | 83.85 | -0.82 | -1.18 |
| 23Q1 (17) | 2.30 | 2.22 | -0.43 | 1.60 | 8.84 | -17.53 | 39.61 | -2.22 | 0.38 | 56.92 | -8.05 | 21.31 | 11.98 | 27.99 | 3.36 | 84.54 | -9.15 | 13.04 |
| 22Q4 (16) | 2.25 | 1.81 | -3.85 | 1.47 | 8.09 | -24.23 | 40.51 | -1.72 | 4.25 | 61.90 | -7.34 | 32.24 | 9.36 | -2.6 | -20.34 | 93.05 | -5.45 | 25.86 |
| 22Q3 (15) | 2.21 | -4.33 | -5.15 | 1.36 | -16.05 | -7.48 | 41.22 | 4.7 | 5.45 | 66.80 | 18.73 | 7.6 | 9.61 | -10.77 | -14.58 | 98.41 | 15.98 | 9.44 |
| 22Q2 (14) | 2.31 | 0.0 | 1.32 | 1.62 | -16.49 | 10.96 | 39.37 | -0.23 | -1.18 | 56.26 | 19.91 | -9.77 | 10.77 | -7.08 | -4.44 | 84.85 | 13.45 | -6.69 |
| 22Q1 (13) | 2.31 | -1.28 | -9.06 | 1.94 | 0.0 | -5.37 | 39.46 | 1.54 | 10.07 | 46.92 | 0.23 | 5.82 | 11.59 | -1.36 | 11.55 | 74.79 | 1.16 | 7.15 |
| 21Q4 (12) | 2.34 | 0.43 | -4.88 | 1.94 | 31.97 | 4.3 | 38.86 | -0.59 | 5.0 | 46.81 | -24.6 | -4.12 | 11.75 | 4.44 | 6.82 | 73.93 | -17.78 | -1.2 |
| 21Q3 (11) | 2.33 | 2.19 | 0.0 | 1.47 | 0.68 | -7.55 | 39.09 | -1.88 | 0.1 | 62.08 | -0.43 | 8.66 | 11.25 | -0.18 | -11.07 | 89.92 | -1.11 | 7.65 |
| 21Q2 (10) | 2.28 | -10.24 | -1.72 | 1.46 | -28.78 | -12.05 | 39.84 | 11.13 | 1.74 | 62.35 | 40.62 | 13.94 | 11.27 | 8.47 | -12.57 | 90.93 | 30.27 | 12.27 |
| 21Q1 (9) | 2.54 | 3.25 | 9.48 | 2.05 | 10.22 | 25.77 | 35.85 | -3.13 | -8.66 | 44.34 | -9.18 | -20.59 | 10.39 | -5.55 | -17.54 | 69.80 | -6.72 | -15.37 |
| 20Q4 (8) | 2.46 | 5.58 | 0.0 | 1.86 | 16.98 | 11.38 | 37.01 | -5.22 | 0.14 | 48.82 | -14.55 | -10.54 | 11.00 | -13.04 | -7.64 | 74.83 | -10.42 | -6.02 |
| 20Q3 (7) | 2.33 | 0.43 | -2.92 | 1.59 | -4.22 | -2.45 | 39.05 | -0.28 | 3.01 | 57.13 | 4.4 | 2.05 | 12.65 | -1.86 | -7.33 | 83.53 | 3.14 | 4.11 |
| 20Q2 (6) | 2.32 | 0.0 | -3.73 | 1.66 | 1.84 | -4.05 | 39.16 | -0.23 | 3.79 | 54.72 | -2.01 | 4.21 | 12.89 | 2.3 | -14.41 | 80.99 | -1.81 | 7.73 |
| 20Q1 (5) | 2.32 | -5.69 | -1.28 | 1.63 | -2.4 | -13.76 | 39.25 | 6.2 | 1.53 | 55.84 | 2.33 | 16.02 | 12.60 | 5.79 | -16.94 | 82.48 | 3.59 | 15.18 |
| 19Q4 (4) | 2.46 | 2.5 | 0.0 | 1.67 | 2.45 | 0.0 | 36.96 | -2.51 | 0.0 | 54.57 | -2.52 | 0.0 | 11.91 | -12.75 | 0.0 | 79.62 | -0.76 | 0.0 |
| 19Q3 (3) | 2.40 | -0.41 | 0.0 | 1.63 | -5.78 | 0.0 | 37.91 | 0.48 | 0.0 | 55.98 | 6.61 | 0.0 | 13.65 | -9.36 | 0.0 | 80.23 | 6.72 | 0.0 |
| 19Q2 (2) | 2.41 | 2.55 | 0.0 | 1.73 | -8.47 | 0.0 | 37.73 | -2.41 | 0.0 | 52.51 | 9.1 | 0.0 | 15.06 | -0.73 | 0.0 | 75.18 | 4.99 | 0.0 |
| 19Q1 (1) | 2.35 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 38.66 | 0.0 | 0.0 | 48.13 | 0.0 | 0.0 | 15.17 | 0.0 | 0.0 | 71.61 | 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) | 8.66 | -3.24 | 5.51 | -20.83 | 42.16 | 3.41 | 66.29 | 26.44 | 11.98 | 2.39 | 96.46 | 18.36 |
| 2022 (9) | 8.95 | -2.19 | 6.96 | -11.45 | 40.77 | 2.26 | 52.43 | 12.92 | 11.70 | 0.0 | 81.50 | 9.25 |
| 2021 (8) | 9.15 | 1.67 | 7.86 | 20.55 | 39.87 | -1.7 | 46.43 | -17.09 | 11.70 | -3.15 | 74.60 | -11.7 |
| 2020 (7) | 9.00 | -2.7 | 6.52 | -6.19 | 40.56 | 2.74 | 56.00 | 6.71 | 12.08 | -7.15 | 84.48 | 6.99 |
| 2019 (6) | 9.25 | -1.49 | 6.95 | 2.21 | 39.48 | 1.54 | 52.48 | -2.24 | 13.01 | -4.27 | 78.96 | -0.03 |
| 2018 (5) | 9.39 | 6.22 | 6.80 | 8.28 | 38.88 | -5.86 | 53.68 | -7.58 | 13.59 | -5.89 | 78.98 | -7.03 |
| 2017 (4) | 8.84 | -5.66 | 6.28 | 0.32 | 41.30 | 6.01 | 58.08 | -0.34 | 14.44 | 17.11 | 84.95 | 0.05 |
| 2016 (3) | 9.37 | 6.72 | 6.26 | 12.59 | 38.96 | -6.23 | 58.28 | -11.23 | 12.33 | 12.09 | 84.91 | -11.74 |
| 2015 (2) | 8.78 | -8.16 | 5.56 | -27.7 | 41.55 | 8.86 | 65.65 | 38.33 | 11.00 | 18.15 | 96.20 | 26.03 |
| 2014 (1) | 9.56 | 5.17 | 7.69 | 15.64 | 38.17 | -4.96 | 47.46 | -13.58 | 9.31 | -10.82 | 76.33 | -9.82 |
