- 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) | 1.50 | 5.63 | 0.0 | 1.01 | 12.22 | 29.49 | 60.68 | -5.35 | -0.2 | 90.21 | -10.34 | -23.16 | 11.18 | 62.74 | 205.46 | 139.71 | -11.49 | -19.96 |
| 23Q3 (19) | 1.42 | -3.4 | -8.97 | 0.90 | -8.16 | -4.26 | 64.11 | 3.82 | 9.76 | 100.61 | 8.4 | 4.23 | 6.87 | 91.9 | 4.25 | 157.85 | 4.55 | 6.4 |
| 23Q2 (18) | 1.47 | -6.96 | -15.52 | 0.98 | 10.11 | 2.08 | 61.75 | 7.09 | 17.84 | 92.81 | -9.23 | -2.56 | 3.58 | 36.64 | -48.93 | 150.98 | -4.01 | 7.35 |
| 23Q1 (17) | 1.58 | 5.33 | -5.95 | 0.89 | 14.1 | 3.49 | 57.66 | -5.16 | 6.48 | 102.25 | -12.9 | -3.11 | 2.62 | -28.42 | -50.57 | 157.29 | -9.88 | 1.88 |
| 22Q4 (16) | 1.50 | -3.85 | -3.85 | 0.78 | -17.02 | -7.14 | 60.80 | 4.09 | 3.9 | 117.40 | 21.62 | 7.81 | 3.66 | -44.46 | -59.78 | 174.54 | 17.65 | 10.25 |
| 22Q3 (15) | 1.56 | -10.34 | 11.43 | 0.94 | -2.08 | 6.82 | 58.41 | 11.47 | -10.26 | 96.53 | 1.34 | -6.76 | 6.59 | -5.99 | -42.09 | 148.36 | 5.49 | -5.65 |
| 22Q2 (14) | 1.74 | 3.57 | -34.09 | 0.96 | 11.63 | -17.95 | 52.40 | -3.23 | 52.28 | 95.25 | -9.74 | 22.54 | 7.01 | 32.26 | -23.56 | 140.64 | -8.9 | 36.6 |
| 22Q1 (13) | 1.68 | 7.69 | -11.58 | 0.86 | 2.38 | -32.81 | 54.15 | -7.47 | 12.98 | 105.53 | -3.09 | 48.05 | 5.30 | -41.76 | -49.23 | 154.38 | -2.49 | 41.95 |
| 21Q4 (12) | 1.56 | 11.43 | -53.01 | 0.84 | -4.55 | -53.07 | 58.52 | -10.09 | 113.58 | 108.90 | 5.19 | 113.7 | 9.10 | -20.04 | -9.81 | 158.32 | 0.69 | 131.87 |
| 21Q3 (11) | 1.40 | -46.97 | -62.37 | 0.88 | -24.79 | -61.74 | 65.09 | 89.16 | 166.0 | 103.53 | 33.19 | 161.31 | 11.38 | 24.1 | 43.87 | 157.24 | 52.72 | 179.89 |
| 21Q2 (10) | 2.64 | 38.95 | -35.14 | 1.17 | -8.59 | -51.25 | 34.41 | -28.21 | 53.89 | 77.73 | 9.05 | 105.25 | 9.17 | -12.16 | 0.33 | 102.96 | -5.33 | 101.53 |
| 21Q1 (9) | 1.90 | -42.77 | -30.4 | 1.28 | -28.49 | -25.15 | 47.93 | 74.93 | 43.98 | 71.28 | 39.87 | 34.06 | 10.44 | 3.47 | -5.09 | 108.76 | 59.29 | 44.15 |
| 20Q4 (8) | 3.32 | -10.75 | 127.4 | 1.79 | -22.17 | 52.99 | 27.40 | 11.97 | -56.15 | 50.96 | 28.62 | -34.34 | 10.09 | 27.56 | 163.45 | 68.28 | 21.54 | -49.89 |
| 20Q3 (7) | 3.72 | -8.6 | 153.06 | 2.30 | -4.17 | 82.54 | 24.47 | 9.44 | -60.48 | 39.62 | 4.62 | -44.98 | 7.91 | -13.46 | -9.5 | 56.18 | 9.96 | -55.12 |
| 20Q2 (6) | 4.07 | 49.08 | 128.65 | 2.40 | 40.35 | 52.87 | 22.36 | -32.83 | -56.3 | 37.87 | -28.78 | -34.82 | 9.14 | -16.91 | 11.46 | 51.09 | -32.29 | -49.45 |
| 20Q1 (5) | 2.73 | 86.99 | 100.74 | 1.71 | 46.15 | 33.59 | 33.29 | -46.72 | -50.25 | 53.17 | -31.49 | -25.21 | 11.00 | 187.21 | 11.45 | 75.45 | -44.63 | -41.12 |
| 19Q4 (4) | 1.46 | -0.68 | 0.0 | 1.17 | -7.14 | 0.0 | 62.48 | 0.9 | 0.0 | 77.61 | 7.78 | 0.0 | 3.83 | -56.18 | 0.0 | 136.26 | 8.85 | 0.0 |
| 19Q3 (3) | 1.47 | -17.42 | 0.0 | 1.26 | -19.75 | 0.0 | 61.92 | 21.01 | 0.0 | 72.01 | 23.94 | 0.0 | 8.74 | 6.59 | 0.0 | 125.18 | 23.85 | 0.0 |
| 19Q2 (2) | 1.78 | 30.88 | 0.0 | 1.57 | 22.66 | 0.0 | 51.17 | -23.54 | 0.0 | 58.10 | -18.27 | 0.0 | 8.20 | -16.92 | 0.0 | 101.07 | -21.13 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 66.92 | 0.0 | 0.0 | 71.09 | 0.0 | 0.0 | 9.87 | 0.0 | 0.0 | 128.15 | 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) | 6.17 | -8.18 | 3.81 | 9.8 | 59.15 | 8.91 | 95.74 | -9.02 | 6.42 | 151.76 | 148.47 | -5.42 |
| 2022 (9) | 6.72 | 21.96 | 3.47 | -15.98 | 54.31 | -17.96 | 105.23 | 19.09 | 2.55 | -70.04 | 156.98 | 7.48 |
| 2021 (8) | 5.51 | -69.51 | 4.13 | -50.36 | 66.20 | 227.89 | 88.36 | 101.51 | 8.51 | 82.23 | 146.06 | 146.02 |
| 2020 (7) | 18.07 | 204.72 | 8.32 | 67.4 | 20.19 | -67.18 | 43.85 | -40.25 | 4.67 | -43.73 | 59.37 | -53.11 |
| 2019 (6) | 5.93 | -5.42 | 4.97 | -11.25 | 61.52 | 5.76 | 73.39 | 12.58 | 8.30 | -36.25 | 126.61 | 14.75 |
| 2018 (5) | 6.27 | 16.76 | 5.60 | 10.45 | 58.17 | -14.43 | 65.19 | -9.46 | 13.02 | -34.77 | 110.34 | -8.07 |
| 2017 (4) | 5.37 | -7.57 | 5.07 | -6.11 | 67.98 | 8.16 | 72.00 | 6.43 | 19.96 | -3.71 | 120.02 | 9.35 |
| 2016 (3) | 5.81 | -2.02 | 5.40 | -6.09 | 62.85 | 2.08 | 67.65 | 6.62 | 20.73 | 73.62 | 109.76 | -2.93 |
| 2015 (2) | 5.93 | 6.46 | 5.75 | -0.69 | 61.57 | -6.06 | 63.45 | 0.67 | 11.94 | -23.9 | 113.07 | 0.16 |
| 2014 (1) | 5.57 | 2.01 | 5.79 | 3.95 | 65.54 | -1.94 | 63.03 | -3.83 | 15.69 | -33.21 | 112.89 | 3.67 |
