- 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 | 9.09 | 29.73 | 2.48 | -7.12 | 31.22 | 63.19 | -8.18 | -23.11 | 36.67 | 7.54 | -23.89 | 50.09 | -19.78 | -33.62 | 49.77 | 22.95 | -9.34 |
| 23Q3 (19) | 1.32 | 13.79 | 1.54 | 2.67 | 44.32 | 20.81 | 68.82 | -11.99 | -1.5 | 34.10 | -30.58 | -17.11 | 62.44 | -24.22 | 0.08 | 40.48 | -9.88 | -16.76 |
| 23Q2 (18) | 1.16 | 12.62 | 17.17 | 1.85 | 20.13 | 4.52 | 78.20 | -11.57 | -14.92 | 49.12 | -17.11 | -4.42 | 82.40 | -8.82 | 5.6 | 44.92 | -21.63 | -31.17 |
| 23Q1 (17) | 1.03 | -7.21 | 3.0 | 1.54 | -18.52 | -29.36 | 88.43 | 7.61 | -3.15 | 59.26 | 23.0 | 41.74 | 90.37 | 19.76 | 9.62 | 57.32 | 4.41 | 13.1 |
| 22Q4 (16) | 1.11 | -14.62 | -20.71 | 1.89 | -14.48 | -46.46 | 82.18 | 17.62 | 26.26 | 48.18 | 17.11 | 86.82 | 75.46 | 20.95 | 60.18 | 54.90 | 12.89 | 25.43 |
| 22Q3 (15) | 1.30 | 31.31 | 17.12 | 2.21 | 24.86 | 5.24 | 69.87 | -23.98 | -14.56 | 41.14 | -19.95 | -5.19 | 62.39 | -20.04 | -4.02 | 48.63 | -25.48 | -19.18 |
| 22Q2 (14) | 0.99 | -1.0 | 12.5 | 1.77 | -18.81 | 7.93 | 91.91 | 0.66 | -11.34 | 51.39 | 22.91 | -7.15 | 78.03 | -5.35 | -27.45 | 65.26 | 28.77 | 26.82 |
| 22Q1 (13) | 1.00 | -28.57 | 16.28 | 2.18 | -38.24 | 40.65 | 91.31 | 40.28 | -13.72 | 41.81 | 62.12 | -28.55 | 82.44 | 74.99 | -21.27 | 50.68 | 15.79 | -15.02 |
| 21Q4 (12) | 1.40 | 26.13 | 62.79 | 3.53 | 68.1 | 180.16 | 65.09 | -20.41 | -38.77 | 25.79 | -40.56 | -64.17 | 47.11 | -27.52 | -49.04 | 43.77 | -27.26 | -49.0 |
| 21Q3 (11) | 1.11 | 26.14 | 42.31 | 2.10 | 28.05 | 105.88 | 81.78 | -21.12 | -29.88 | 43.39 | -21.61 | -51.53 | 65.00 | -39.57 | -25.42 | 60.17 | 16.93 | -49.43 |
| 21Q2 (10) | 0.88 | 2.33 | 35.38 | 1.64 | 5.81 | 124.66 | 103.67 | -2.04 | -26.19 | 55.35 | -5.42 | -55.46 | 107.56 | 2.72 | 52.83 | 51.46 | -13.72 | -73.52 |
| 21Q1 (9) | 0.86 | 0.0 | 2.38 | 1.55 | 23.02 | 78.16 | 105.83 | -0.45 | -2.72 | 58.52 | -18.69 | -43.92 | 104.71 | 13.26 | 109.88 | 59.64 | -30.51 | -63.47 |
| 20Q4 (8) | 0.86 | 10.26 | -37.68 | 1.26 | 23.53 | 32.63 | 106.31 | -8.85 | 61.15 | 71.97 | -19.6 | -24.54 | 92.45 | 6.07 | 91.69 | 85.83 | -27.87 | -24.12 |
| 20Q3 (7) | 0.78 | 20.0 | -39.06 | 1.02 | 39.73 | 41.67 | 116.63 | -16.97 | 63.85 | 89.52 | -27.97 | -29.49 | 87.16 | 23.84 | -22.7 | 118.99 | -38.78 | 39.35 |
| 20Q2 (6) | 0.65 | -22.62 | -44.44 | 0.73 | -16.09 | 5.8 | 140.46 | 29.11 | 80.59 | 124.28 | 19.09 | -5.79 | 70.38 | 41.07 | -61.01 | 194.36 | 19.04 | 565.39 |
| 20Q1 (5) | 0.84 | -39.13 | -25.66 | 0.87 | -8.42 | 22.54 | 108.79 | 64.91 | 34.96 | 104.36 | 9.43 | -18.54 | 49.89 | 3.44 | -72.61 | 163.27 | 44.33 | 514.03 |
| 19Q4 (4) | 1.38 | 7.81 | 0.0 | 0.95 | 31.94 | 0.0 | 65.97 | -7.32 | 0.0 | 95.37 | -24.88 | 0.0 | 48.23 | -57.23 | 0.0 | 113.12 | 32.47 | 0.0 |
| 19Q3 (3) | 1.28 | 9.4 | 0.0 | 0.72 | 4.35 | 0.0 | 71.18 | -8.49 | 0.0 | 126.96 | -3.76 | 0.0 | 112.76 | -37.53 | 0.0 | 85.39 | 192.33 | 0.0 |
| 19Q2 (2) | 1.17 | 3.54 | 0.0 | 0.69 | -2.82 | 0.0 | 77.78 | -3.51 | 0.0 | 131.92 | 2.97 | 0.0 | 180.49 | -0.9 | 0.0 | 29.21 | 9.85 | 0.0 |
| 19Q1 (1) | 1.13 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 80.61 | 0.0 | 0.0 | 128.11 | 0.0 | 0.0 | 182.13 | 0.0 | 0.0 | 26.59 | 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) | 5.57 | 32.62 | 8.12 | -6.02 | 65.53 | -24.59 | 44.97 | 6.49 | 55.96 | -32.51 | 54.54 | 18.03 |
| 2022 (9) | 4.20 | 0.96 | 8.64 | -1.14 | 86.90 | -1.0 | 42.23 | 1.08 | 82.91 | 9.26 | 46.21 | -13.92 |
| 2021 (8) | 4.16 | 24.92 | 8.74 | 134.95 | 87.78 | -19.85 | 41.78 | -57.37 | 75.88 | -11.46 | 53.68 | -55.94 |
| 2020 (7) | 3.33 | -26.0 | 3.72 | 14.11 | 109.52 | 34.88 | 98.01 | -12.51 | 85.70 | -26.96 | 121.83 | 60.53 |
| 2019 (6) | 4.50 | -41.71 | 3.26 | -22.2 | 81.20 | 71.74 | 112.02 | 28.51 | 117.34 | -1.39 | 75.89 | 391.52 |
| 2018 (5) | 7.72 | -5.39 | 4.19 | 105.39 | 47.28 | 5.75 | 87.17 | -51.23 | 119.00 | -25.44 | 15.44 | -75.82 |
| 2017 (4) | 8.16 | 21.79 | 2.04 | 37.84 | 44.71 | -17.87 | 178.74 | -27.53 | 159.60 | 1.31 | 63.85 | -55.52 |
| 2016 (3) | 6.70 | 13.56 | 1.48 | -19.57 | 54.44 | -12.08 | 246.64 | 24.47 | 157.54 | 24.36 | 143.55 | 7.62 |
| 2015 (2) | 5.90 | -6.79 | 1.84 | -23.33 | 61.92 | 7.46 | 198.16 | 30.37 | 126.68 | 39.03 | 133.39 | 12.57 |
| 2014 (1) | 6.33 | 7.29 | 2.40 | -13.67 | 57.62 | -6.9 | 152.00 | 15.84 | 91.12 | 11.41 | 118.50 | 6.47 |
