- 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) | 2.57 | 16.29 | 11.26 | 0.52 | 8.33 | -10.34 | 35.35 | -14.26 | -10.26 | 174.92 | -7.57 | 10.88 | 51.42 | -9.76 | -46.28 | 158.85 | -8.44 | 56.63 |
| 23Q3 (19) | 2.21 | 9.41 | -23.26 | 0.48 | 9.09 | -15.79 | 41.23 | -8.4 | 30.31 | 189.25 | -8.65 | 17.55 | 56.98 | -38.81 | -45.86 | 173.50 | 9.09 | 98.54 |
| 23Q2 (18) | 2.02 | -15.83 | -18.88 | 0.44 | -31.25 | -21.43 | 45.01 | 18.63 | 22.98 | 207.16 | 45.15 | 28.03 | 93.12 | 11.04 | -17.31 | 159.05 | 64.32 | 85.37 |
| 23Q1 (17) | 2.40 | 3.9 | -8.75 | 0.64 | 10.34 | 6.67 | 37.94 | -3.68 | 9.53 | 142.72 | -9.53 | -5.13 | 83.86 | -12.39 | 1.3 | 96.79 | -4.57 | -5.39 |
| 22Q4 (16) | 2.31 | -19.79 | -16.0 | 0.58 | 1.75 | -12.12 | 39.39 | 24.49 | 19.15 | 157.75 | -2.01 | 15.16 | 95.72 | -9.05 | 89.21 | 101.42 | 16.05 | -15.09 |
| 22Q3 (15) | 2.88 | 15.66 | 46.19 | 0.57 | 1.79 | 5.56 | 31.64 | -13.55 | -31.38 | 160.99 | -0.5 | -5.15 | 105.24 | -6.54 | 62.43 | 87.39 | 1.85 | -42.14 |
| 22Q2 (14) | 2.49 | -5.32 | 31.05 | 0.56 | -6.67 | 12.0 | 36.60 | 5.66 | -23.41 | 161.80 | 7.55 | -11.84 | 112.61 | 36.04 | 53.86 | 85.80 | -16.13 | -45.74 |
| 22Q1 (13) | 2.63 | -4.36 | 30.85 | 0.60 | -9.09 | 17.65 | 34.64 | 4.78 | -23.43 | 150.44 | 9.83 | -15.82 | 82.78 | 63.63 | 12.14 | 102.30 | -14.36 | -31.86 |
| 21Q4 (12) | 2.75 | 39.59 | 2.23 | 0.66 | 22.22 | 29.41 | 33.06 | -28.3 | -2.16 | 136.98 | -19.3 | -23.9 | 50.59 | -21.92 | -11.57 | 119.45 | -20.92 | -23.71 |
| 21Q3 (11) | 1.97 | 3.68 | 1.55 | 0.54 | 8.0 | 45.95 | 46.11 | -3.52 | -1.52 | 169.73 | -7.52 | -30.16 | 64.79 | -11.48 | 13.75 | 151.05 | -4.48 | -35.14 |
| 21Q2 (10) | 1.90 | -5.47 | -9.09 | 0.50 | -1.96 | 25.0 | 47.79 | 5.64 | 9.61 | 183.53 | 2.69 | -20.01 | 73.19 | -0.85 | 25.2 | 158.13 | 5.32 | -26.31 |
| 21Q1 (9) | 2.01 | -25.28 | -5.63 | 0.51 | 0.0 | 21.43 | 45.24 | 33.89 | 5.87 | 178.72 | -0.71 | -18.49 | 73.82 | 29.03 | 41.77 | 150.14 | -4.11 | -28.47 |
| 20Q4 (8) | 2.69 | 38.66 | 17.98 | 0.51 | 37.84 | 0.0 | 33.79 | -27.83 | -15.38 | 180.00 | -25.94 | 1.69 | 57.21 | 0.44 | 36.51 | 156.57 | -32.77 | -10.55 |
| 20Q3 (7) | 1.94 | -7.18 | -22.71 | 0.37 | -7.5 | -21.28 | 46.82 | 7.39 | 28.95 | 243.03 | 5.92 | 26.3 | 56.96 | -2.57 | 19.61 | 232.89 | 8.53 | 28.59 |
| 20Q2 (6) | 2.09 | -1.88 | -20.53 | 0.40 | -4.76 | -16.67 | 43.60 | 2.04 | 26.08 | 229.45 | 4.65 | 21.89 | 58.46 | 12.27 | 24.99 | 214.59 | 2.23 | 21.89 |
| 20Q1 (5) | 2.13 | -6.58 | 20.34 | 0.42 | -17.65 | -16.0 | 42.73 | 7.01 | -16.93 | 219.26 | 23.87 | 21.27 | 52.07 | 24.24 | 11.09 | 209.91 | 19.93 | 13.24 |
| 19Q4 (4) | 2.28 | -9.16 | 0.0 | 0.51 | 8.51 | 0.0 | 39.93 | 9.97 | 0.0 | 177.01 | -8.01 | 0.0 | 41.91 | -11.99 | 0.0 | 175.03 | -3.36 | 0.0 |
| 19Q3 (3) | 2.51 | -4.56 | 0.0 | 0.47 | -2.08 | 0.0 | 36.31 | 5.0 | 0.0 | 192.42 | 2.22 | 0.0 | 47.62 | 1.82 | 0.0 | 181.11 | 2.87 | 0.0 |
| 19Q2 (2) | 2.63 | 48.59 | 0.0 | 0.48 | -4.0 | 0.0 | 34.58 | -32.78 | 0.0 | 188.24 | 4.12 | 0.0 | 46.77 | -0.21 | 0.0 | 176.05 | -5.03 | 0.0 |
| 19Q1 (1) | 1.77 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 51.44 | 0.0 | 0.0 | 180.80 | 0.0 | 0.0 | 46.87 | 0.0 | 0.0 | 185.37 | 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) | 10.14 | 8.92 | 2.04 | -8.52 | 35.98 | -8.21 | 178.70 | 9.32 | 76.51 | -5.87 | 138.17 | 13.82 |
| 2022 (9) | 9.31 | 2.2 | 2.23 | 3.72 | 39.20 | -2.12 | 163.47 | -3.52 | 81.28 | 14.3 | 121.39 | -12.27 |
| 2021 (8) | 9.11 | 18.93 | 2.15 | 11.98 | 40.05 | -15.93 | 169.43 | -11.11 | 71.11 | 10.27 | 138.37 | -20.36 |
| 2020 (7) | 7.66 | 6.39 | 1.92 | -5.88 | 47.64 | -6.07 | 190.60 | 6.75 | 64.49 | 58.18 | 173.74 | -7.83 |
| 2019 (6) | 7.20 | 6.67 | 2.04 | -17.41 | 50.72 | -6.14 | 178.54 | 20.92 | 40.77 | -3.64 | 188.49 | 18.26 |
| 2018 (5) | 6.75 | 13.83 | 2.47 | -7.14 | 54.04 | -12.24 | 147.65 | 7.56 | 42.31 | -7.5 | 159.39 | 4.1 |
| 2017 (4) | 5.93 | -10.15 | 2.66 | -15.82 | 61.58 | 11.34 | 137.27 | 18.89 | 45.74 | 35.29 | 153.11 | 11.79 |
| 2016 (3) | 6.60 | 11.86 | 3.16 | 23.44 | 55.31 | -10.59 | 115.46 | -18.87 | 33.81 | -12.75 | 136.96 | -17.21 |
| 2015 (2) | 5.90 | -13.49 | 2.56 | -24.04 | 61.86 | 15.65 | 142.32 | 31.28 | 38.75 | 20.6 | 165.44 | 27.49 |
| 2014 (1) | 6.82 | -1.87 | 3.37 | 13.47 | 53.49 | 1.89 | 108.41 | -11.75 | 32.13 | -22.88 | 129.77 | -2.92 |
