- 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) | 1.44 | 2.13 | 9.92 | 1.63 | 3.82 | 26.36 | 63.38 | -1.84 | -8.91 | 55.89 | -3.67 | -20.85 | 59.52 | 0.85 | -6.71 | 59.75 | -6.01 | -21.78 |
| 23Q3 (19) | 1.41 | 9.3 | 5.22 | 1.57 | 12.95 | 8.28 | 64.57 | -8.54 | -5.2 | 58.02 | -11.16 | -7.38 | 59.02 | -8.01 | -1.75 | 63.57 | -11.4 | -10.06 |
| 23Q2 (18) | 1.29 | -4.44 | -3.73 | 1.39 | 0.0 | -6.08 | 70.60 | 4.78 | 4.21 | 65.31 | -0.5 | 6.35 | 64.16 | 9.06 | 16.3 | 71.75 | -3.28 | -3.03 |
| 23Q1 (17) | 1.35 | 3.05 | 3.05 | 1.39 | 7.75 | 2.21 | 67.38 | -3.16 | -3.29 | 65.64 | -7.04 | -1.65 | 58.83 | -7.79 | 4.16 | 74.18 | -2.89 | -7.19 |
| 22Q4 (16) | 1.31 | -2.24 | -8.39 | 1.29 | -11.03 | -2.27 | 69.58 | 2.16 | 9.54 | 70.61 | 12.72 | 2.68 | 63.80 | 6.21 | 14.48 | 76.39 | 8.08 | -0.22 |
| 22Q3 (15) | 1.34 | 0.0 | -1.47 | 1.45 | -2.03 | 19.83 | 68.11 | 0.53 | 1.64 | 62.64 | 2.0 | -16.41 | 60.07 | 8.88 | -3.08 | 70.68 | -4.47 | -11.61 |
| 22Q2 (14) | 1.34 | 2.29 | 4.69 | 1.48 | 8.82 | 14.73 | 67.75 | -2.76 | -4.71 | 61.41 | -7.99 | -12.99 | 55.17 | -2.32 | -12.72 | 73.99 | -7.43 | -5.71 |
| 22Q1 (13) | 1.31 | -8.39 | 2.34 | 1.36 | 3.03 | 2.26 | 69.67 | 9.68 | -1.72 | 66.74 | -2.95 | -2.53 | 56.48 | 1.35 | -11.75 | 79.93 | 4.4 | 6.06 |
| 21Q4 (12) | 1.43 | 5.15 | 0.0 | 1.32 | 9.09 | -5.04 | 63.52 | -5.21 | -0.13 | 68.77 | -8.23 | 4.86 | 55.73 | -10.08 | -8.16 | 76.56 | -4.25 | 11.77 |
| 21Q3 (11) | 1.36 | 6.25 | -6.21 | 1.21 | -6.2 | -9.02 | 67.01 | -5.75 | 7.1 | 74.94 | 6.18 | 9.47 | 61.98 | -1.95 | 11.56 | 79.96 | 1.9 | 5.95 |
| 21Q2 (10) | 1.28 | 0.0 | 34.74 | 1.29 | -3.01 | 14.16 | 71.10 | 0.3 | -25.91 | 70.58 | 3.08 | -11.98 | 63.21 | -1.23 | -3.76 | 78.47 | 4.13 | -28.97 |
| 21Q1 (9) | 1.28 | -10.49 | 15.32 | 1.33 | -4.32 | -2.21 | 70.89 | 11.46 | -13.53 | 68.47 | 4.41 | 1.97 | 64.00 | 5.47 | 1.38 | 75.36 | 10.01 | -12.36 |
| 20Q4 (8) | 1.43 | -1.38 | 5.93 | 1.39 | 4.51 | -13.13 | 63.60 | 1.65 | -5.46 | 65.58 | -4.21 | 15.62 | 60.68 | 9.22 | 25.04 | 68.50 | -9.24 | -9.22 |
| 20Q3 (7) | 1.45 | 52.63 | 14.17 | 1.33 | 17.7 | -4.32 | 62.57 | -34.8 | -12.76 | 68.46 | -14.63 | 4.33 | 55.56 | -15.41 | 5.49 | 75.47 | -31.68 | -10.87 |
| 20Q2 (6) | 0.95 | -14.41 | -26.36 | 1.13 | -16.91 | -20.98 | 95.96 | 17.05 | 36.17 | 80.19 | 19.42 | 26.1 | 65.68 | 4.04 | 23.09 | 110.47 | 28.47 | 36.89 |
| 20Q1 (5) | 1.11 | -17.78 | -10.48 | 1.36 | -15.0 | -5.56 | 81.98 | 21.87 | 12.15 | 67.15 | 18.39 | 6.03 | 63.13 | 30.08 | 15.03 | 85.99 | 13.95 | 5.44 |
| 19Q4 (4) | 1.35 | 6.3 | 0.0 | 1.60 | 15.11 | 0.0 | 67.27 | -6.2 | 0.0 | 56.72 | -13.56 | 0.0 | 48.53 | -7.86 | 0.0 | 75.46 | -10.88 | 0.0 |
| 19Q3 (3) | 1.27 | -1.55 | 0.0 | 1.39 | -2.8 | 0.0 | 71.72 | 1.77 | 0.0 | 65.62 | 3.19 | 0.0 | 52.67 | -1.29 | 0.0 | 84.67 | 4.92 | 0.0 |
| 19Q2 (2) | 1.29 | 4.03 | 0.0 | 1.43 | -0.69 | 0.0 | 70.47 | -3.6 | 0.0 | 63.59 | 0.41 | 0.0 | 53.36 | -2.77 | 0.0 | 80.70 | -1.04 | 0.0 |
| 19Q1 (1) | 1.24 | 0.0 | 0.0 | 1.44 | 0.0 | 0.0 | 73.10 | 0.0 | 0.0 | 63.33 | 0.0 | 0.0 | 54.88 | 0.0 | 0.0 | 81.55 | 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) | 5.71 | -0.52 | 5.82 | 9.19 | 63.91 | 0.58 | 62.68 | -8.54 | 59.82 | 4.82 | 66.77 | -10.99 |
| 2022 (9) | 5.74 | 8.51 | 5.33 | 2.11 | 63.54 | -7.87 | 68.53 | -2.06 | 57.07 | -8.03 | 75.01 | -2.45 |
| 2021 (8) | 5.29 | 17.04 | 5.22 | -1.32 | 68.97 | -14.55 | 69.97 | 1.42 | 62.05 | -5.68 | 76.89 | -8.37 |
| 2020 (7) | 4.52 | -12.74 | 5.29 | -11.98 | 80.71 | 14.51 | 68.99 | 13.53 | 65.79 | 16.55 | 83.91 | 12.18 |
| 2019 (6) | 5.18 | 0.78 | 6.01 | -2.28 | 70.48 | -0.72 | 60.77 | 2.44 | 56.45 | -7.7 | 74.80 | 8.17 |
| 2018 (5) | 5.14 | 2.8 | 6.15 | -6.11 | 70.99 | -2.77 | 59.32 | 6.37 | 61.16 | -6.53 | 69.15 | 9.16 |
| 2017 (4) | 5.00 | 0.2 | 6.55 | -3.25 | 73.01 | -0.22 | 55.77 | 3.39 | 65.43 | 3.89 | 63.35 | -1.2 |
| 2016 (3) | 4.99 | 9.43 | 6.77 | 5.78 | 73.17 | -8.53 | 53.94 | -5.48 | 62.98 | 1.94 | 64.12 | -14.82 |
| 2015 (2) | 4.56 | 0.66 | 6.40 | 5.26 | 79.99 | -0.78 | 57.07 | -4.87 | 61.78 | 6.28 | 75.28 | -8.74 |
| 2014 (1) | 4.53 | -8.3 | 6.08 | -1.46 | 80.62 | 9.09 | 59.99 | 1.35 | 58.13 | 8.39 | 82.49 | 3.83 |
