- 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) | 1.13 | -22.6 | -27.56 | 0.83 | 0.0 | 3.75 | 80.26 | 29.1 | 37.15 | 109.38 | -0.15 | -3.66 | 85.85 | 10.56 | -16.54 | 103.80 | 10.34 | 49.98 |
| 23Q3 (19) | 1.46 | -28.43 | -22.75 | 0.83 | 22.06 | 22.06 | 62.17 | 39.27 | 28.96 | 109.54 | -18.04 | -17.95 | 77.65 | -11.37 | -34.28 | 94.07 | 3.75 | 48.03 |
| 23Q2 (18) | 2.04 | 46.76 | 30.77 | 0.68 | 15.25 | 28.3 | 44.64 | -31.76 | -23.59 | 133.65 | -12.76 | -21.74 | 87.61 | -24.03 | -39.42 | 90.67 | -12.24 | 7.2 |
| 23Q1 (17) | 1.39 | -10.9 | -8.55 | 0.59 | -26.25 | -11.94 | 65.42 | 11.79 | 9.32 | 153.20 | 34.93 | 13.62 | 115.32 | 12.11 | -7.66 | 103.31 | 49.27 | 48.05 |
| 22Q4 (16) | 1.56 | -17.46 | -10.34 | 0.80 | 17.65 | -15.79 | 58.52 | 21.39 | 12.06 | 113.54 | -14.95 | 19.0 | 102.86 | -12.95 | 6.36 | 69.21 | 8.91 | 35.92 |
| 22Q3 (15) | 1.89 | 21.15 | 48.82 | 0.68 | 28.3 | -22.73 | 48.21 | -17.48 | -32.54 | 133.50 | -21.82 | 29.66 | 118.16 | -18.3 | 4.08 | 63.55 | -24.86 | 4.35 |
| 22Q2 (14) | 1.56 | 2.63 | 10.64 | 0.53 | -20.9 | -50.93 | 58.42 | -2.37 | -9.76 | 170.77 | 26.66 | 102.17 | 144.62 | 15.8 | 48.39 | 84.58 | 21.21 | 63.47 |
| 22Q1 (13) | 1.52 | -12.64 | 17.83 | 0.67 | -29.47 | -33.0 | 59.84 | 14.59 | -15.24 | 134.83 | 41.32 | 47.92 | 124.89 | 29.14 | 12.59 | 69.78 | 37.04 | 37.28 |
| 21Q4 (12) | 1.74 | 37.01 | -4.92 | 0.95 | 7.95 | -25.78 | 52.22 | -26.92 | 4.9 | 95.41 | -7.33 | 34.66 | 96.71 | -14.82 | 20.59 | 50.92 | -16.39 | 25.95 |
| 21Q3 (11) | 1.27 | -9.93 | -22.09 | 0.88 | -18.52 | -1.12 | 71.46 | 10.38 | 27.72 | 102.96 | 21.89 | 0.23 | 113.53 | 16.49 | 9.47 | 60.90 | 17.7 | 10.81 |
| 21Q2 (10) | 1.41 | 9.3 | -18.02 | 1.08 | 8.0 | 21.35 | 64.74 | -8.3 | 22.45 | 84.47 | -7.33 | -17.21 | 97.46 | -12.13 | -6.98 | 51.74 | 1.79 | 3.19 |
| 21Q1 (9) | 1.29 | -29.51 | 16.22 | 1.00 | -21.88 | 47.06 | 70.60 | 41.82 | -14.17 | 91.15 | 28.65 | -32.15 | 110.92 | 38.3 | -20.91 | 50.83 | 25.72 | -33.42 |
| 20Q4 (8) | 1.83 | 12.27 | 34.56 | 1.28 | 43.82 | 34.74 | 49.78 | -11.03 | -25.6 | 70.85 | -31.03 | -26.03 | 80.20 | -22.67 | -24.2 | 40.43 | -26.44 | -28.92 |
| 20Q3 (7) | 1.63 | -5.23 | 22.56 | 0.89 | 0.0 | -11.88 | 55.95 | 5.83 | -18.42 | 102.72 | 0.68 | 14.53 | 103.71 | -1.01 | 6.17 | 54.96 | 9.61 | -9.29 |
| 20Q2 (6) | 1.72 | 54.95 | 23.74 | 0.89 | 30.88 | 12.66 | 52.87 | -35.73 | -19.53 | 102.03 | -24.05 | -11.05 | 104.77 | -25.3 | -19.04 | 50.14 | -34.32 | -1.71 |
| 20Q1 (5) | 1.11 | -18.38 | -7.5 | 0.68 | -28.42 | 3.03 | 82.26 | 22.94 | 8.55 | 134.34 | 40.26 | -2.33 | 140.25 | 32.55 | -18.86 | 76.34 | 34.21 | 88.49 |
| 19Q4 (4) | 1.36 | 2.26 | 0.0 | 0.95 | -5.94 | 0.0 | 66.91 | -2.44 | 0.0 | 95.78 | 6.79 | 0.0 | 105.81 | 8.32 | 0.0 | 56.88 | -6.12 | 0.0 |
| 19Q3 (3) | 1.33 | -4.32 | 0.0 | 1.01 | 27.85 | 0.0 | 68.58 | 4.38 | 0.0 | 89.69 | -21.81 | 0.0 | 97.68 | -24.52 | 0.0 | 60.59 | 18.78 | 0.0 |
| 19Q2 (2) | 1.39 | 15.83 | 0.0 | 0.79 | 19.7 | 0.0 | 65.70 | -13.3 | 0.0 | 114.71 | -16.6 | 0.0 | 129.41 | -25.13 | 0.0 | 51.01 | 25.95 | 0.0 |
| 19Q1 (1) | 1.20 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 75.78 | 0.0 | 0.0 | 137.55 | 0.0 | 0.0 | 172.84 | 0.0 | 0.0 | 40.50 | 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) | 5.44 | -13.51 | 3.03 | -6.77 | 67.13 | 15.76 | 120.48 | 7.26 | 104.23 | 0.14 | 83.38 | 25.88 |
| 2022 (9) | 6.29 | 5.71 | 3.25 | -17.09 | 57.99 | -5.48 | 112.33 | 20.75 | 104.08 | -0.76 | 66.24 | 33.85 |
| 2021 (8) | 5.95 | 14.2 | 3.92 | 2.62 | 61.35 | -12.39 | 93.03 | -2.73 | 104.88 | -5.9 | 49.49 | -8.72 |
| 2020 (7) | 5.21 | -7.13 | 3.82 | 7.91 | 70.03 | 7.69 | 95.64 | -7.33 | 111.45 | -10.9 | 54.22 | 25.68 |
| 2019 (6) | 5.61 | 1.63 | 3.54 | -0.84 | 65.03 | -1.6 | 103.20 | 0.81 | 125.09 | -16.63 | 43.14 | 134.2 |
| 2018 (5) | 5.52 | -18.34 | 3.57 | -39.7 | 66.09 | 22.46 | 102.37 | 65.97 | 150.04 | 30.92 | 18.42 | 1654.29 |
| 2017 (4) | 6.76 | -4.79 | 5.92 | -19.02 | 53.97 | 4.94 | 61.68 | 23.46 | 114.60 | 2.03 | 1.05 | 0 |
| 2016 (3) | 7.10 | -14.46 | 7.31 | -5.19 | 51.43 | 16.94 | 49.96 | 5.58 | 112.32 | -2.72 | -10.94 | 0 |
| 2015 (2) | 8.30 | -19.96 | 7.71 | 1.98 | 43.98 | 24.94 | 47.32 | -1.97 | 115.46 | -13.29 | -24.17 | 0 |
| 2014 (1) | 10.37 | 5.07 | 7.56 | 5.0 | 35.20 | -4.84 | 48.27 | -4.79 | 133.15 | -9.91 | -49.69 | 0 |
