- 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) | 2.98 | 14.62 | 106.94 | 0.69 | 53.33 | 32.69 | 30.50 | -12.81 | -51.69 | 132.51 | -34.73 | -24.61 | 74.84 | -24.62 | -17.56 | 88.18 | -36.43 | -40.47 |
| 23Q3 (19) | 2.60 | 34.72 | 205.88 | 0.45 | 7.14 | 45.16 | 34.98 | -25.7 | -67.4 | 203.03 | -5.99 | -31.43 | 99.29 | 7.7 | -40.53 | 138.72 | -18.81 | -41.33 |
| 23Q2 (18) | 1.93 | 141.25 | 96.94 | 0.42 | 75.0 | -8.7 | 47.08 | -58.53 | -49.34 | 215.96 | -43.79 | 8.96 | 92.19 | -46.37 | -23.54 | 170.85 | -47.57 | 0.16 |
| 23Q1 (17) | 0.80 | -44.44 | 29.03 | 0.24 | -53.85 | -38.46 | 113.53 | 79.84 | -22.91 | 384.22 | 118.59 | 64.9 | 171.90 | 89.36 | 2.54 | 325.86 | 120.0 | 53.26 |
| 22Q4 (16) | 1.44 | 69.41 | 25.22 | 0.52 | 67.74 | -39.53 | 63.13 | -41.17 | -20.47 | 175.77 | -40.64 | 65.66 | 90.78 | -45.62 | 2.87 | 148.12 | -37.36 | 52.34 |
| 22Q3 (15) | 0.85 | -13.27 | -9.57 | 0.31 | -32.61 | -46.55 | 107.31 | 15.46 | 10.74 | 296.10 | 49.39 | 88.8 | 166.95 | 38.47 | 27.64 | 236.46 | 38.63 | 92.35 |
| 22Q2 (14) | 0.98 | 58.06 | -29.5 | 0.46 | 17.95 | -36.99 | 92.94 | -36.89 | 41.94 | 198.20 | -14.94 | 58.52 | 120.57 | -28.08 | 28.23 | 170.57 | -19.78 | 76.81 |
| 22Q1 (13) | 0.62 | -46.09 | -12.68 | 0.39 | -54.65 | -29.09 | 147.26 | 85.51 | 14.39 | 233.00 | 119.6 | 40.79 | 167.64 | 89.96 | 32.14 | 212.62 | 118.68 | 27.05 |
| 21Q4 (12) | 1.15 | 22.34 | 18.56 | 0.86 | 48.28 | -4.44 | 79.38 | -18.08 | -14.96 | 106.10 | -32.35 | 5.44 | 88.25 | -32.53 | 7.5 | 97.23 | -20.91 | -13.09 |
| 21Q3 (11) | 0.94 | -32.37 | 9.3 | 0.58 | -20.55 | -17.14 | 96.90 | 47.98 | -8.19 | 156.83 | 25.43 | 20.49 | 130.80 | 39.1 | 45.0 | 122.93 | 27.43 | -15.51 |
| 21Q2 (10) | 1.39 | 95.77 | 110.61 | 0.73 | 32.73 | 40.38 | 65.48 | -49.13 | -52.31 | 125.03 | -24.45 | -27.99 | 94.03 | -25.88 | -22.21 | 96.47 | -42.35 | -49.25 |
| 21Q1 (9) | 0.71 | -26.8 | 14.52 | 0.55 | -38.89 | 1.85 | 128.73 | 37.92 | -12.72 | 165.49 | 64.45 | -2.04 | 126.87 | 54.55 | -6.04 | 167.35 | 49.59 | -7.74 |
| 20Q4 (8) | 0.97 | 12.79 | -21.14 | 0.90 | 28.57 | -6.25 | 93.34 | -11.56 | 26.32 | 100.63 | -22.69 | 6.66 | 82.09 | -9.0 | 17.54 | 111.87 | -23.11 | 13.7 |
| 20Q3 (7) | 0.86 | 30.3 | 30.3 | 0.70 | 34.62 | 59.09 | 105.54 | -23.14 | -23.01 | 130.16 | -25.04 | -37.69 | 90.21 | -25.37 | -30.94 | 145.50 | -23.45 | -32.44 |
| 20Q2 (6) | 0.66 | 6.45 | 1.54 | 0.52 | -3.7 | -11.86 | 137.31 | -6.9 | -1.86 | 173.64 | 2.78 | 12.9 | 120.87 | -10.49 | 21.84 | 190.08 | 4.79 | -2.28 |
| 20Q1 (5) | 0.62 | -49.59 | 16.98 | 0.54 | -43.75 | 12.5 | 147.49 | 99.61 | -13.98 | 168.94 | 79.06 | -10.33 | 135.03 | 93.34 | -2.5 | 181.39 | 84.36 | -18.07 |
| 19Q4 (4) | 1.23 | 86.36 | 0.0 | 0.96 | 118.18 | 0.0 | 73.89 | -46.1 | 0.0 | 94.35 | -54.83 | 0.0 | 69.84 | -46.53 | 0.0 | 98.39 | -54.31 | 0.0 |
| 19Q3 (3) | 0.66 | 1.54 | 0.0 | 0.44 | -25.42 | 0.0 | 137.09 | -2.02 | 0.0 | 208.89 | 35.82 | 0.0 | 130.62 | 31.67 | 0.0 | 215.36 | 10.71 | 0.0 |
| 19Q2 (2) | 0.65 | 22.64 | 0.0 | 0.59 | 22.92 | 0.0 | 139.91 | -18.41 | 0.0 | 153.80 | -18.37 | 0.0 | 99.20 | -28.37 | 0.0 | 194.52 | -12.14 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 171.47 | 0.0 | 0.0 | 188.41 | 0.0 | 0.0 | 138.49 | 0.0 | 0.0 | 221.39 | 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) | 6.03 | 86.69 | 1.98 | 11.24 | 60.54 | -46.48 | 184.03 | -10.4 | 104.79 | -21.38 | 139.78 | -24.53 |
| 2022 (9) | 3.23 | -5.28 | 1.78 | -42.02 | 113.11 | 5.62 | 205.39 | 72.74 | 133.28 | 26.02 | 185.21 | 54.05 |
| 2021 (8) | 3.41 | 8.95 | 3.07 | 1.99 | 107.09 | -8.28 | 118.90 | -1.93 | 105.76 | -2.77 | 120.23 | -6.96 |
| 2020 (7) | 3.13 | 7.19 | 3.01 | 11.9 | 116.76 | -6.7 | 121.24 | -10.76 | 108.77 | -5.13 | 129.23 | -11.7 |
| 2019 (6) | 2.92 | 22.18 | 2.69 | -5.28 | 125.14 | -18.16 | 135.86 | 5.63 | 114.65 | 5.69 | 146.35 | -15.42 |
| 2018 (5) | 2.39 | 5.29 | 2.84 | 2.53 | 152.90 | -4.78 | 128.62 | -2.23 | 108.48 | 2.34 | 173.04 | -7.02 |
| 2017 (4) | 2.27 | -1.73 | 2.77 | 16.88 | 160.57 | 1.73 | 131.55 | -14.52 | 106.00 | -20.59 | 186.11 | 4.41 |
| 2016 (3) | 2.31 | -3.35 | 2.37 | -10.9 | 157.84 | 3.52 | 153.89 | 12.31 | 133.49 | 5.17 | 178.25 | 9.65 |
| 2015 (2) | 2.39 | -15.25 | 2.66 | -3.97 | 152.47 | 17.64 | 137.02 | 4.02 | 126.93 | 27.24 | 162.57 | 0.61 |
| 2014 (1) | 2.82 | 5.62 | 2.77 | 17.37 | 129.61 | -5.22 | 131.73 | -15.01 | 99.76 | -6.15 | 161.58 | -12.87 |
