- 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) | 1.98 | 1.54 | -3.88 | 1.14 | 4.59 | 16.33 | 46.00 | -1.31 | 3.88 | 79.87 | -4.29 | -13.79 | 36.18 | 5.6 | 7.81 | 89.69 | -6.38 | -13.24 |
| 23Q3 (19) | 1.95 | -3.47 | 0.0 | 1.09 | 6.86 | 12.37 | 46.61 | 3.6 | -0.06 | 83.45 | -6.77 | -10.75 | 34.26 | 4.17 | -4.38 | 95.80 | -5.72 | -8.15 |
| 23Q2 (18) | 2.02 | -1.94 | -2.42 | 1.02 | 8.51 | 6.25 | 44.99 | 1.65 | 2.3 | 89.51 | -7.33 | -5.57 | 32.89 | -4.53 | -17.82 | 101.61 | -4.51 | 2.9 |
| 23Q1 (17) | 2.06 | 0.0 | -1.44 | 0.94 | -4.08 | -2.08 | 44.26 | -0.05 | 1.56 | 96.59 | 4.25 | 1.68 | 34.45 | 2.65 | -14.28 | 106.41 | 2.93 | 8.16 |
| 22Q4 (16) | 2.06 | 5.64 | -5.5 | 0.98 | 1.03 | -11.71 | 44.28 | -5.06 | 6.16 | 92.65 | -0.91 | 13.42 | 33.56 | -6.34 | -0.36 | 103.38 | -0.88 | 15.23 |
| 22Q3 (15) | 1.95 | -5.8 | -0.51 | 0.97 | 1.04 | -5.83 | 46.64 | 6.05 | 0.54 | 93.50 | -1.36 | 5.83 | 35.83 | -10.47 | -5.93 | 104.30 | 5.62 | 7.92 |
| 22Q2 (14) | 2.07 | -0.96 | 0.0 | 0.96 | 0.0 | -27.27 | 43.98 | 0.92 | 0.09 | 94.79 | -0.21 | 37.12 | 40.02 | -0.42 | 7.44 | 98.75 | 0.38 | 30.26 |
| 22Q1 (13) | 2.09 | -4.13 | 1.46 | 0.96 | -13.51 | -48.39 | 43.58 | 4.48 | -1.16 | 94.99 | 16.28 | 93.82 | 40.19 | 19.33 | 6.49 | 98.38 | 9.65 | 77.71 |
| 21Q4 (12) | 2.18 | 11.22 | 0.46 | 1.11 | 7.77 | -48.13 | 41.71 | -10.09 | -0.57 | 81.69 | -7.54 | 91.81 | 33.68 | -11.58 | 5.41 | 89.72 | -7.17 | 70.6 |
| 21Q3 (11) | 1.96 | -5.31 | -3.45 | 1.03 | -21.97 | -45.5 | 46.39 | 5.58 | 3.46 | 88.35 | 27.8 | 83.76 | 38.09 | 2.26 | 18.66 | 96.65 | 27.49 | 58.91 |
| 21Q2 (10) | 2.07 | 0.49 | 6.15 | 1.32 | -29.03 | -25.42 | 43.94 | -0.34 | -5.99 | 69.13 | 41.05 | 34.13 | 37.25 | -1.3 | 11.69 | 75.81 | 36.94 | 16.76 |
| 21Q1 (9) | 2.06 | -5.07 | 5.1 | 1.86 | -13.08 | 10.06 | 44.09 | 5.1 | -4.96 | 49.01 | 15.07 | -9.14 | 37.74 | 18.12 | 7.61 | 55.36 | 5.27 | -15.16 |
| 20Q4 (8) | 2.17 | 6.9 | 1.4 | 2.14 | 13.23 | 18.89 | 41.95 | -6.45 | -1.34 | 42.59 | -11.42 | -15.55 | 31.95 | -0.47 | -10.03 | 52.59 | -13.53 | -8.44 |
| 20Q3 (7) | 2.03 | 4.1 | 0.0 | 1.89 | 6.78 | 7.39 | 44.84 | -4.07 | 0.0 | 48.08 | -6.71 | -7.2 | 32.10 | -3.75 | -12.03 | 60.82 | -6.33 | 1.1 |
| 20Q2 (6) | 1.95 | -0.51 | -10.14 | 1.77 | 4.73 | -1.12 | 46.74 | 0.75 | 11.23 | 51.54 | -4.45 | 1.44 | 33.35 | -4.9 | 1.89 | 64.93 | -0.49 | 8.05 |
| 20Q1 (5) | 1.96 | -8.41 | -6.67 | 1.69 | -6.11 | 9.03 | 46.39 | 9.1 | 6.82 | 53.94 | 6.96 | -8.02 | 35.07 | -1.24 | 6.56 | 65.25 | 13.6 | -5.65 |
| 19Q4 (4) | 2.14 | 5.42 | 0.0 | 1.80 | 2.27 | 0.0 | 42.52 | -5.17 | 0.0 | 50.43 | -2.66 | 0.0 | 35.51 | -2.69 | 0.0 | 57.44 | -4.52 | 0.0 |
| 19Q3 (3) | 2.03 | -6.45 | 0.0 | 1.76 | -1.68 | 0.0 | 44.84 | 6.71 | 0.0 | 51.81 | 1.97 | 0.0 | 36.49 | 11.49 | 0.0 | 60.16 | 0.12 | 0.0 |
| 19Q2 (2) | 2.17 | 3.33 | 0.0 | 1.79 | 15.48 | 0.0 | 42.02 | -3.25 | 0.0 | 50.81 | -13.35 | 0.0 | 32.73 | -0.55 | 0.0 | 60.09 | -13.11 | 0.0 |
| 19Q1 (1) | 2.10 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 43.43 | 0.0 | 0.0 | 58.64 | 0.0 | 0.0 | 32.91 | 0.0 | 0.0 | 69.16 | 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) | 8.34 | -7.64 | 4.15 | -0.24 | 43.75 | 8.29 | 88.01 | 0.25 | 35.76 | 8.79 | 96.00 | 0.7 |
| 2022 (9) | 9.03 | 6.11 | 4.16 | -23.25 | 40.40 | -5.81 | 87.79 | 30.48 | 32.87 | -7.28 | 95.33 | 27.58 |
| 2021 (8) | 8.51 | 9.66 | 5.42 | -20.06 | 42.89 | -8.78 | 67.28 | 25.03 | 35.45 | -10.41 | 74.72 | 21.97 |
| 2020 (7) | 7.76 | -13.39 | 6.78 | 1.04 | 47.02 | 15.44 | 53.81 | -1.03 | 39.57 | 26.46 | 61.26 | -4.01 |
| 2019 (6) | 8.96 | 7.82 | 6.71 | 10.36 | 40.73 | -7.31 | 54.37 | -9.5 | 31.29 | -15.59 | 63.82 | -4.68 |
| 2018 (5) | 8.31 | -3.6 | 6.08 | -12.01 | 43.94 | 3.78 | 60.08 | 13.7 | 37.07 | -6.65 | 66.95 | 20.67 |
| 2017 (4) | 8.62 | -3.79 | 6.91 | -2.12 | 42.34 | 3.9 | 52.84 | 2.19 | 39.71 | 10.83 | 55.48 | -2.03 |
| 2016 (3) | 8.96 | 5.04 | 7.06 | -1.81 | 40.75 | -4.75 | 51.71 | 1.91 | 35.83 | 9.5 | 56.63 | -6.87 |
| 2015 (2) | 8.53 | 0.47 | 7.19 | -11.56 | 42.78 | -0.47 | 50.74 | 13.03 | 32.72 | 6.1 | 60.81 | 6.63 |
| 2014 (1) | 8.49 | 0.24 | 8.13 | -3.1 | 42.98 | -0.21 | 44.89 | 3.24 | 30.84 | -12.81 | 57.03 | 11.43 |
