- 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) | 0.83 | -17.0 | 18.57 | 0.30 | -11.76 | -6.25 | 109.25 | 20.61 | -15.73 | 304.80 | 14.08 | 7.36 | 97.47 | 2.2 | -15.21 | 316.58 | 20.65 | 6.02 |
| 23Q3 (19) | 1.00 | 3.09 | -15.25 | 0.34 | 3.03 | -33.33 | 90.58 | -3.05 | 17.62 | 267.18 | -2.61 | 48.33 | 95.37 | 1.2 | 28.43 | 262.40 | -4.07 | 43.49 |
| 23Q2 (18) | 0.97 | 40.58 | -1.02 | 0.33 | 10.0 | 0.0 | 93.43 | -29.49 | 0.23 | 274.35 | -8.53 | -0.52 | 94.24 | -8.58 | -14.07 | 273.53 | -16.95 | 5.47 |
| 23Q1 (17) | 0.69 | -1.43 | -14.81 | 0.30 | -6.25 | -6.25 | 132.50 | 2.2 | 17.57 | 299.94 | 5.65 | 5.24 | 103.09 | -10.33 | -22.08 | 329.35 | 10.3 | 24.1 |
| 22Q4 (16) | 0.70 | -40.68 | -40.68 | 0.32 | -37.25 | -34.69 | 129.65 | 68.35 | 67.7 | 283.91 | 57.62 | 53.77 | 114.96 | 54.81 | 14.35 | 298.60 | 63.29 | 84.99 |
| 22Q3 (15) | 1.18 | 20.41 | 11.32 | 0.51 | 54.55 | 4.08 | 77.01 | -17.39 | -10.63 | 180.12 | -34.69 | -2.3 | 74.26 | -32.29 | -28.48 | 182.87 | -29.49 | 9.7 |
| 22Q2 (14) | 0.98 | 20.99 | -2.0 | 0.33 | 3.13 | -38.89 | 93.22 | -17.28 | 2.84 | 275.79 | -3.23 | 63.68 | 109.67 | -17.11 | 25.32 | 259.34 | -2.28 | 51.1 |
| 22Q1 (13) | 0.81 | -31.36 | -2.41 | 0.32 | -34.69 | -34.69 | 112.70 | 45.78 | 2.48 | 285.01 | 54.37 | 52.81 | 132.30 | 31.6 | 58.56 | 265.40 | 64.43 | 24.58 |
| 21Q4 (12) | 1.18 | 11.32 | 37.21 | 0.49 | 0.0 | -3.92 | 77.31 | -10.28 | -27.1 | 184.63 | 0.15 | 4.38 | 100.53 | -3.18 | 39.32 | 161.41 | -3.17 | -23.42 |
| 21Q3 (11) | 1.06 | 6.0 | 37.66 | 0.49 | -9.26 | 11.36 | 86.17 | -4.94 | -27.12 | 184.36 | 9.42 | -10.05 | 103.83 | 18.65 | 34.41 | 166.70 | -2.87 | -32.22 |
| 21Q2 (10) | 1.00 | 20.48 | 8.7 | 0.54 | 10.2 | 22.73 | 90.65 | -17.57 | -7.9 | 168.49 | -9.66 | -18.41 | 87.51 | 4.88 | 27.34 | 171.63 | -19.43 | -27.34 |
| 21Q1 (9) | 0.83 | -3.49 | 22.06 | 0.49 | -3.92 | 63.33 | 109.97 | 3.7 | -17.93 | 186.51 | 5.44 | -37.72 | 83.44 | 15.63 | -5.9 | 213.03 | 1.07 | -38.22 |
| 20Q4 (8) | 0.86 | 11.69 | -4.44 | 0.51 | 15.91 | 34.21 | 106.05 | -10.3 | 4.33 | 176.88 | -13.7 | -26.34 | 72.16 | -6.59 | 11.08 | 210.77 | -14.3 | -23.86 |
| 20Q3 (7) | 0.77 | -16.3 | -22.22 | 0.44 | 0.0 | 25.71 | 118.23 | 20.12 | 28.29 | 204.96 | -0.75 | -20.56 | 77.25 | 12.41 | 13.89 | 245.95 | 4.12 | -12.89 |
| 20Q2 (6) | 0.92 | 35.29 | 16.46 | 0.44 | 46.67 | 51.72 | 98.43 | -26.54 | -14.09 | 206.50 | -31.05 | -34.03 | 68.72 | -22.5 | -27.18 | 236.21 | -31.49 | -29.11 |
| 20Q1 (5) | 0.68 | -24.44 | 11.48 | 0.30 | -21.05 | 3.45 | 133.99 | 31.82 | -9.6 | 299.48 | 24.71 | -3.19 | 88.67 | 36.5 | -27.16 | 344.80 | 24.55 | 2.67 |
| 19Q4 (4) | 0.90 | -9.09 | 0.0 | 0.38 | 8.57 | 0.0 | 101.65 | 10.3 | 0.0 | 240.14 | -6.93 | 0.0 | 64.96 | -4.23 | 0.0 | 276.83 | -1.95 | 0.0 |
| 19Q3 (3) | 0.99 | 25.32 | 0.0 | 0.35 | 20.69 | 0.0 | 92.16 | -19.56 | 0.0 | 258.02 | -17.57 | 0.0 | 67.83 | -28.12 | 0.0 | 282.34 | -15.26 | 0.0 |
| 19Q2 (2) | 0.79 | 29.51 | 0.0 | 0.29 | 0.0 | 0.0 | 114.57 | -22.7 | 0.0 | 313.00 | 1.18 | 0.0 | 94.37 | -22.48 | 0.0 | 333.19 | -0.79 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 148.22 | 0.0 | 0.0 | 309.35 | 0.0 | 0.0 | 121.74 | 0.0 | 0.0 | 335.83 | 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) | 3.30 | -11.29 | 1.31 | -14.94 | 110.45 | 12.45 | 278.45 | 17.58 | 93.39 | -11.76 | 295.51 | 28.94 |
| 2022 (9) | 3.72 | -10.58 | 1.54 | -24.51 | 98.22 | 12.05 | 236.82 | 32.23 | 105.84 | 24.09 | 229.19 | 26.3 |
| 2021 (8) | 4.16 | 23.08 | 2.04 | 18.6 | 87.66 | -18.9 | 179.10 | -15.78 | 85.29 | 17.09 | 181.46 | -26.8 |
| 2020 (7) | 3.38 | 17.36 | 1.72 | 22.86 | 108.09 | -14.59 | 212.65 | -18.32 | 72.84 | -25.79 | 247.90 | -14.15 |
| 2019 (6) | 2.88 | -12.2 | 1.40 | -26.7 | 126.55 | 13.62 | 260.35 | 36.39 | 98.15 | 6.73 | 288.75 | 37.3 |
| 2018 (5) | 3.28 | 5.47 | 1.91 | 4.95 | 111.38 | -5.18 | 190.89 | -4.65 | 91.96 | -10.05 | 210.31 | -2.37 |
| 2017 (4) | 3.11 | 19.16 | 1.82 | 13.75 | 117.46 | -15.99 | 200.19 | -12.15 | 102.23 | 5.1 | 215.42 | -20.34 |
| 2016 (3) | 2.61 | 5.24 | 1.60 | -6.43 | 139.82 | -5.03 | 227.89 | 6.62 | 97.27 | 8.33 | 270.43 | -0.28 |
| 2015 (2) | 2.48 | -20.77 | 1.71 | -9.52 | 147.23 | 26.31 | 213.75 | 10.87 | 89.79 | 5.61 | 271.18 | 20.87 |
| 2014 (1) | 3.13 | 8.68 | 1.89 | 14.55 | 116.56 | -8.0 | 192.80 | -12.86 | 85.02 | -3.16 | 224.35 | -13.76 |
