- 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) | 1.21 | -6.2 | -5.47 | 3.27 | -4.66 | 2.83 | 74.90 | 6.02 | 4.96 | 27.83 | 4.98 | -2.79 | 42.30 | 12.98 | 0.43 | 60.44 | 1.22 | 4.44 |
| 23Q3 (19) | 1.29 | 5.74 | -4.44 | 3.43 | 17.87 | 5.54 | 70.65 | -5.62 | 5.17 | 26.51 | -15.11 | -5.19 | 37.44 | -7.49 | -12.87 | 59.71 | -9.01 | 14.45 |
| 23Q2 (18) | 1.22 | 9.91 | -9.63 | 2.91 | 7.78 | -8.78 | 74.86 | -8.45 | 11.12 | 31.23 | -7.47 | 9.54 | 40.47 | -10.46 | 2.74 | 65.62 | -6.68 | 16.16 |
| 23Q1 (17) | 1.11 | -13.28 | -11.9 | 2.70 | -15.09 | 4.65 | 81.77 | 14.59 | 13.65 | 33.75 | 17.88 | -4.15 | 45.20 | 7.31 | 6.35 | 70.32 | 21.51 | 8.77 |
| 22Q4 (16) | 1.28 | -5.19 | -11.11 | 3.18 | -2.15 | 27.71 | 71.36 | 6.22 | 13.27 | 28.63 | 2.4 | -21.69 | 42.12 | -1.98 | -0.09 | 57.87 | 10.93 | 0.8 |
| 22Q3 (15) | 1.35 | 0.0 | -1.46 | 3.25 | 1.88 | 46.4 | 67.18 | -0.28 | 0.99 | 27.96 | -1.93 | -31.69 | 42.97 | 9.09 | -7.53 | 52.17 | -7.65 | -14.45 |
| 22Q2 (14) | 1.35 | 7.14 | -26.23 | 3.19 | 23.64 | 39.3 | 67.37 | -6.37 | 35.42 | 28.51 | -19.03 | -28.28 | 39.39 | -7.32 | 0.79 | 56.49 | -12.62 | 12.04 |
| 22Q1 (13) | 1.26 | -12.5 | -5.26 | 2.58 | 3.61 | 46.59 | 71.95 | 14.21 | 5.42 | 35.21 | -3.69 | -31.79 | 42.50 | 0.81 | -24.4 | 64.65 | 12.61 | 1.56 |
| 21Q4 (12) | 1.44 | 5.11 | -4.0 | 2.49 | 12.16 | -21.45 | 63.00 | -5.29 | 3.81 | 36.56 | -10.68 | 27.48 | 42.16 | -9.27 | -7.36 | 57.41 | -5.85 | 30.89 |
| 21Q3 (11) | 1.37 | -25.14 | -16.46 | 2.22 | -3.06 | -32.93 | 66.52 | 33.71 | 20.22 | 40.93 | 2.97 | 49.05 | 46.47 | 18.91 | 22.26 | 60.98 | 20.94 | 36.18 |
| 21Q2 (10) | 1.83 | 37.59 | 51.24 | 2.29 | 30.11 | 8.53 | 49.75 | -27.11 | -33.97 | 39.75 | -22.99 | -7.64 | 39.08 | -30.49 | -29.8 | 50.42 | -20.8 | -19.61 |
| 21Q1 (9) | 1.33 | -11.33 | 3.1 | 1.76 | -44.48 | -28.46 | 68.25 | 12.46 | -3.55 | 51.62 | 79.99 | 39.55 | 56.22 | 23.53 | -1.26 | 63.66 | 45.14 | 25.29 |
| 20Q4 (8) | 1.50 | -8.54 | 5.63 | 3.17 | -4.23 | 2.92 | 60.69 | 9.69 | -5.02 | 28.68 | 4.44 | -2.98 | 45.51 | 19.73 | 0.37 | 43.86 | -2.05 | -8.85 |
| 20Q3 (7) | 1.64 | 35.54 | 13.89 | 3.31 | 56.87 | -7.54 | 55.33 | -26.57 | -12.62 | 27.46 | -36.2 | 8.03 | 38.01 | -31.72 | -13.42 | 44.78 | -28.6 | -0.13 |
| 20Q2 (6) | 1.21 | -6.2 | -14.18 | 2.11 | -14.23 | -37.01 | 75.35 | 6.49 | 16.66 | 43.04 | 16.36 | 58.53 | 55.67 | -2.23 | 15.09 | 62.72 | 23.44 | 44.58 |
| 20Q1 (5) | 1.29 | -9.15 | 12.17 | 2.46 | -20.13 | -13.07 | 70.76 | 10.74 | -10.83 | 36.99 | 25.14 | 14.98 | 56.94 | 25.58 | 13.16 | 50.81 | 5.59 | -16.98 |
| 19Q4 (4) | 1.42 | -1.39 | 0.0 | 3.08 | -13.97 | 0.0 | 63.90 | 0.92 | 0.0 | 29.56 | 16.29 | 0.0 | 45.34 | 3.28 | 0.0 | 48.12 | 7.31 | 0.0 |
| 19Q3 (3) | 1.44 | 2.13 | 0.0 | 3.58 | 6.87 | 0.0 | 63.32 | -1.97 | 0.0 | 25.42 | -6.37 | 0.0 | 43.90 | -9.24 | 0.0 | 44.84 | 3.37 | 0.0 |
| 19Q2 (2) | 1.41 | 22.61 | 0.0 | 3.35 | 18.37 | 0.0 | 64.59 | -18.6 | 0.0 | 27.15 | -15.6 | 0.0 | 48.37 | -3.88 | 0.0 | 43.38 | -29.12 | 0.0 |
| 19Q1 (1) | 1.15 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | 79.35 | 0.0 | 0.0 | 32.17 | 0.0 | 0.0 | 50.32 | 0.0 | 0.0 | 61.20 | 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) | 4.74 | -15.36 | 11.28 | -1.05 | 76.93 | 17.97 | 32.36 | 1.09 | 47.54 | 12.87 | 61.75 | 12.07 |
| 2022 (9) | 5.60 | 1.08 | 11.40 | 12.65 | 65.21 | -0.96 | 32.01 | -11.26 | 42.12 | -12.54 | 55.10 | 2.51 |
| 2021 (8) | 5.54 | 12.15 | 10.12 | 4.33 | 65.84 | -10.83 | 36.07 | -4.15 | 48.16 | -10.63 | 53.75 | -6.67 |
| 2020 (7) | 4.94 | 2.7 | 9.70 | -11.74 | 73.84 | -2.68 | 37.63 | 13.34 | 53.89 | 10.63 | 57.59 | -4.59 |
| 2019 (6) | 4.81 | -8.03 | 10.99 | -0.18 | 75.87 | 8.81 | 33.20 | 0.15 | 48.71 | 10.7 | 60.36 | 2.51 |
| 2018 (5) | 5.23 | 4.18 | 11.01 | 29.07 | 69.73 | -4.05 | 33.15 | -22.55 | 44.00 | -5.29 | 58.88 | -14.69 |
| 2017 (4) | 5.02 | 14.35 | 8.53 | 3.39 | 72.67 | -12.54 | 42.80 | -3.3 | 46.46 | 3.57 | 69.02 | -16.33 |
| 2016 (3) | 4.39 | 3.05 | 8.25 | -14.77 | 83.09 | -2.95 | 44.26 | 17.37 | 44.86 | -12.98 | 82.49 | 14.92 |
| 2015 (2) | 4.26 | 9.51 | 9.68 | -1.93 | 85.62 | -8.69 | 37.71 | 1.95 | 51.55 | -10.44 | 71.78 | -1.94 |
| 2014 (1) | 3.89 | 9.58 | 9.87 | 2.49 | 93.77 | -8.9 | 36.99 | -2.4 | 57.56 | 5.83 | 73.20 | -15.33 |
