- 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) | 0.50 | -18.03 | -25.37 | 0.94 | -10.48 | 38.24 | 181.68 | 21.97 | 34.55 | 97.16 | 12.1 | -27.36 | 77.14 | 22.13 | -13.04 | 201.71 | 16.96 | 12.02 |
| 23Q3 (19) | 0.61 | -1.61 | -3.17 | 1.05 | 8.25 | 41.89 | 148.95 | 1.53 | 2.84 | 86.67 | -7.17 | -29.16 | 63.16 | 13.82 | -34.03 | 172.46 | -6.56 | 0.59 |
| 23Q2 (18) | 0.62 | 5.08 | -10.14 | 0.97 | 15.48 | 12.79 | 146.71 | -5.35 | 10.82 | 93.36 | -14.1 | -11.51 | 55.49 | -9.82 | -40.76 | 184.57 | -8.7 | 27.98 |
| 23Q1 (17) | 0.59 | -11.94 | -22.37 | 0.84 | 23.53 | -7.69 | 155.01 | 14.8 | 29.44 | 108.69 | -18.74 | 8.93 | 61.53 | -30.64 | -29.87 | 202.16 | 12.27 | 53.4 |
| 22Q4 (16) | 0.67 | 6.35 | -15.19 | 0.68 | -8.11 | -20.0 | 135.03 | -6.77 | 17.95 | 133.75 | 9.32 | 25.42 | 88.71 | -7.34 | 9.09 | 180.07 | 5.03 | 28.81 |
| 22Q3 (15) | 0.63 | -8.7 | -17.11 | 0.74 | -13.95 | -2.63 | 144.84 | 9.4 | 20.27 | 122.35 | 15.97 | 2.46 | 95.74 | 2.21 | 26.54 | 171.45 | 18.88 | 4.42 |
| 22Q2 (14) | 0.69 | -9.21 | 16.95 | 0.86 | -5.49 | 36.51 | 132.39 | 10.56 | -14.63 | 105.50 | 5.73 | -27.17 | 93.67 | 6.76 | 9.41 | 144.22 | 9.43 | -32.7 |
| 22Q1 (13) | 0.76 | -3.8 | 26.67 | 0.91 | 7.06 | 21.33 | 119.75 | 4.6 | -20.8 | 99.78 | -6.43 | -18.11 | 87.74 | 7.89 | 10.67 | 131.79 | -5.73 | -31.98 |
| 21Q4 (12) | 0.79 | 3.95 | 23.44 | 0.85 | 11.84 | 1.19 | 114.48 | -4.94 | -20.02 | 106.64 | -10.69 | -1.47 | 81.32 | 7.48 | 10.58 | 139.80 | -14.85 | -21.38 |
| 21Q3 (11) | 0.76 | 28.81 | 7.04 | 0.76 | 20.63 | -8.43 | 120.43 | -22.34 | -6.26 | 119.41 | -17.56 | 8.96 | 75.66 | -11.62 | 8.22 | 164.19 | -23.39 | -2.36 |
| 21Q2 (10) | 0.59 | -1.67 | -41.0 | 0.63 | -16.0 | -34.37 | 155.07 | 2.57 | 69.62 | 144.85 | 18.89 | 52.09 | 85.61 | 7.98 | 62.79 | 214.31 | 10.62 | 59.84 |
| 21Q1 (9) | 0.60 | -6.25 | -10.45 | 0.75 | -10.71 | 25.0 | 151.19 | 5.63 | 11.14 | 121.84 | 12.58 | -20.33 | 79.28 | 7.81 | -7.39 | 193.74 | 8.96 | -4.73 |
| 20Q4 (8) | 0.64 | -9.86 | -37.86 | 0.84 | 1.2 | 10.53 | 143.13 | 11.41 | 62.22 | 108.23 | -1.24 | -9.56 | 73.54 | 5.19 | 9.48 | 177.81 | 5.74 | 26.34 |
| 20Q3 (7) | 0.71 | -29.0 | -21.11 | 0.83 | -13.54 | 12.16 | 128.47 | 40.53 | 27.2 | 109.59 | 15.07 | -11.44 | 69.91 | 32.93 | 10.56 | 168.15 | 25.41 | 4.12 |
| 20Q2 (6) | 1.00 | 49.25 | 8.7 | 0.96 | 60.0 | 28.0 | 91.42 | -32.8 | -7.66 | 95.24 | -37.73 | -22.02 | 52.59 | -38.57 | -14.46 | 134.08 | -34.07 | -16.02 |
| 20Q1 (5) | 0.67 | -34.95 | -11.84 | 0.60 | -21.05 | -6.25 | 136.04 | 54.19 | 13.36 | 152.94 | 27.8 | 7.5 | 85.61 | 27.45 | 16.44 | 203.36 | 44.49 | 7.73 |
| 19Q4 (4) | 1.03 | 14.44 | 0.0 | 0.76 | 2.7 | 0.0 | 88.23 | -12.64 | 0.0 | 119.67 | -3.29 | 0.0 | 67.17 | 6.23 | 0.0 | 140.74 | -12.85 | 0.0 |
| 19Q3 (3) | 0.90 | -2.17 | 0.0 | 0.74 | -1.33 | 0.0 | 101.00 | 2.02 | 0.0 | 123.74 | 1.31 | 0.0 | 63.23 | 2.85 | 0.0 | 161.50 | 1.16 | 0.0 |
| 19Q2 (2) | 0.92 | 21.05 | 0.0 | 0.75 | 17.19 | 0.0 | 99.00 | -17.51 | 0.0 | 122.14 | -14.15 | 0.0 | 61.48 | -16.38 | 0.0 | 159.65 | -15.42 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 120.01 | 0.0 | 0.0 | 142.27 | 0.0 | 0.0 | 73.52 | 0.0 | 0.0 | 188.76 | 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) | 2.42 | -19.06 | 3.37 | 7.67 | 151.05 | 23.66 | 108.43 | -7.09 | 70.87 | -13.53 | 188.61 | 20.23 |
| 2022 (9) | 2.99 | 20.56 | 3.13 | 7.93 | 122.15 | -17.06 | 116.70 | -7.32 | 81.96 | -12.8 | 156.88 | -12.46 |
| 2021 (8) | 2.48 | -16.5 | 2.90 | -4.92 | 147.27 | 19.98 | 125.92 | 5.06 | 93.99 | 24.13 | 179.20 | 7.38 |
| 2020 (7) | 2.97 | -9.45 | 3.05 | 7.39 | 122.75 | 10.23 | 119.85 | -6.78 | 75.72 | 4.96 | 166.89 | -0.54 |
| 2019 (6) | 3.28 | 19.71 | 2.84 | 2.9 | 111.36 | -16.31 | 128.57 | -2.65 | 72.14 | -12.91 | 167.80 | -7.95 |
| 2018 (5) | 2.74 | -7.43 | 2.76 | -20.92 | 133.07 | 7.88 | 132.07 | 26.36 | 82.83 | 9.2 | 182.30 | 19.92 |
| 2017 (4) | 2.96 | 18.88 | 3.49 | -8.16 | 123.35 | -15.74 | 104.52 | 8.94 | 75.85 | 33.8 | 152.02 | -18.12 |
| 2016 (3) | 2.49 | 35.33 | 3.80 | -6.4 | 146.40 | -26.27 | 95.94 | 6.62 | 56.69 | 8.75 | 185.66 | -21.46 |
| 2015 (2) | 1.84 | -14.02 | 4.06 | -2.87 | 198.55 | 16.2 | 89.98 | 3.08 | 52.13 | 0.77 | 236.40 | 14.52 |
| 2014 (1) | 2.14 | 2.88 | 4.18 | -4.57 | 170.87 | -2.83 | 87.29 | 4.69 | 51.73 | -26.72 | 206.42 | 9.42 |
