- 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) | 1.40 | 41.41 | 4.48 | 0.28 | 16.67 | -39.13 | 65.18 | -29.08 | -4.16 | 322.52 | -15.87 | 61.59 | 57.28 | -17.78 | -7.39 | 330.42 | -18.54 | 60.59 |
| 23Q3 (19) | 0.99 | 6.45 | -5.71 | 0.24 | -27.27 | -36.84 | 91.91 | -6.5 | 6.48 | 383.36 | 40.37 | 61.35 | 69.67 | 11.63 | -25.76 | 405.60 | 31.26 | 76.3 |
| 23Q2 (18) | 0.93 | -11.43 | -16.96 | 0.33 | -17.5 | -26.67 | 98.30 | 13.24 | 21.36 | 273.10 | 20.15 | 34.2 | 62.41 | 12.31 | -28.4 | 309.00 | 19.52 | 56.6 |
| 23Q1 (17) | 1.05 | -21.64 | -7.08 | 0.40 | -13.04 | -6.98 | 86.81 | 27.64 | 7.65 | 227.29 | 13.88 | 8.15 | 55.57 | -10.15 | -41.03 | 258.53 | 25.65 | 31.53 |
| 22Q4 (16) | 1.34 | 27.62 | -0.74 | 0.46 | 21.05 | -13.21 | 68.01 | -21.21 | 1.15 | 199.59 | -15.99 | 15.28 | 61.85 | -34.1 | -30.14 | 205.75 | -10.57 | 35.5 |
| 22Q3 (15) | 1.05 | -6.25 | -31.37 | 0.38 | -15.56 | -29.63 | 86.32 | 6.57 | 45.52 | 237.59 | 16.75 | 42.26 | 93.85 | 7.66 | -7.56 | 230.06 | 16.59 | 84.31 |
| 22Q2 (14) | 1.12 | -0.88 | -13.85 | 0.45 | 4.65 | -15.09 | 81.00 | 0.45 | 15.34 | 203.50 | -3.17 | 17.58 | 87.17 | -7.5 | -25.72 | 197.32 | 0.39 | 56.67 |
| 22Q1 (13) | 1.13 | -16.3 | -18.12 | 0.43 | -18.87 | -41.1 | 80.64 | 19.93 | 22.11 | 210.16 | 21.38 | 68.86 | 94.24 | 6.44 | 21.99 | 196.56 | 29.45 | 73.56 |
| 21Q4 (12) | 1.35 | -11.76 | -5.59 | 0.53 | -1.85 | -22.06 | 67.24 | 13.35 | 5.76 | 173.14 | 3.67 | 28.52 | 88.54 | -12.79 | 32.09 | 151.84 | 21.65 | 15.67 |
| 21Q3 (11) | 1.53 | 17.69 | 10.07 | 0.54 | 1.89 | -18.18 | 59.32 | -15.53 | -9.56 | 167.01 | -3.5 | 21.62 | 101.52 | -13.49 | 52.91 | 124.82 | -0.9 | -8.56 |
| 21Q2 (10) | 1.30 | -5.8 | -16.67 | 0.53 | -27.4 | -11.67 | 70.23 | 6.34 | 20.24 | 173.07 | 39.06 | 14.22 | 117.35 | 51.91 | 60.69 | 125.95 | 11.21 | -8.0 |
| 21Q1 (9) | 1.38 | -3.5 | 25.45 | 0.73 | 7.35 | 55.32 | 66.04 | 3.87 | -20.5 | 124.46 | -7.62 | -35.68 | 77.25 | 15.25 | -13.46 | 113.25 | -13.73 | -39.54 |
| 20Q4 (8) | 1.43 | 2.88 | -7.14 | 0.68 | 3.03 | -5.56 | 63.58 | -3.06 | 7.36 | 134.72 | -1.89 | 6.73 | 67.03 | 0.96 | 12.3 | 131.27 | -3.84 | 4.39 |
| 20Q3 (7) | 1.39 | -10.9 | 15.83 | 0.66 | 10.0 | 40.43 | 65.59 | 12.29 | -13.65 | 137.32 | -9.37 | -29.77 | 66.39 | -9.09 | -34.44 | 136.51 | -0.28 | -19.81 |
| 20Q2 (6) | 1.56 | 41.82 | -3.11 | 0.60 | 27.66 | -1.64 | 58.41 | -29.69 | 3.56 | 151.52 | -21.7 | 0.96 | 73.03 | -18.19 | -3.98 | 136.90 | -26.91 | 4.97 |
| 20Q1 (5) | 1.10 | -28.57 | -16.67 | 0.47 | -34.72 | -6.0 | 83.07 | 40.27 | 20.64 | 193.51 | 53.31 | 7.32 | 89.27 | 49.56 | 15.59 | 187.31 | 48.95 | 8.93 |
| 19Q4 (4) | 1.54 | 28.33 | 0.0 | 0.72 | 53.19 | 0.0 | 59.22 | -22.04 | 0.0 | 126.22 | -35.45 | 0.0 | 59.69 | -41.05 | 0.0 | 125.75 | -26.13 | 0.0 |
| 19Q3 (3) | 1.20 | -25.47 | 0.0 | 0.47 | -22.95 | 0.0 | 75.96 | 34.68 | 0.0 | 195.54 | 30.29 | 0.0 | 101.26 | 33.13 | 0.0 | 170.24 | 30.53 | 0.0 |
| 19Q2 (2) | 1.61 | 21.97 | 0.0 | 0.61 | 22.0 | 0.0 | 56.40 | -18.09 | 0.0 | 150.08 | -16.77 | 0.0 | 76.06 | -1.51 | 0.0 | 130.42 | -24.15 | 0.0 |
| 19Q1 (1) | 1.32 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 68.86 | 0.0 | 0.0 | 180.31 | 0.0 | 0.0 | 77.23 | 0.0 | 0.0 | 171.95 | 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) | 3.93 | -16.38 | 1.24 | -30.34 | 92.78 | 19.39 | 294.51 | 43.69 | 68.37 | -7.03 | 318.92 | 52.49 |
| 2022 (9) | 4.70 | -16.22 | 1.78 | -25.83 | 77.71 | 19.48 | 204.96 | 34.91 | 73.54 | -2.14 | 209.14 | 47.48 |
| 2021 (8) | 5.61 | 24.12 | 2.40 | -2.04 | 65.04 | -19.46 | 151.92 | 2.11 | 75.15 | 0.68 | 141.81 | -8.45 |
| 2020 (7) | 4.52 | -11.2 | 2.45 | -2.39 | 80.75 | 12.7 | 148.78 | 2.37 | 74.64 | 17.34 | 154.90 | 0.99 |
| 2019 (6) | 5.09 | -16.56 | 2.51 | 2.87 | 71.65 | 19.66 | 145.34 | -2.74 | 63.61 | -11.96 | 153.38 | 11.9 |
| 2018 (5) | 6.10 | 0.49 | 2.44 | -16.44 | 59.88 | -0.37 | 149.44 | 19.58 | 72.25 | 3.81 | 137.07 | 18.71 |
| 2017 (4) | 6.07 | 18.32 | 2.92 | -7.3 | 60.10 | -15.57 | 124.97 | 7.77 | 69.60 | -8.88 | 115.47 | 4.25 |
| 2016 (3) | 5.13 | -16.72 | 3.15 | -14.17 | 71.18 | 20.11 | 115.96 | 16.45 | 76.38 | 14.93 | 110.76 | 19.9 |
| 2015 (2) | 6.16 | 51.35 | 3.67 | 28.77 | 59.26 | -33.93 | 99.58 | -22.26 | 66.46 | -13.9 | 92.38 | -34.3 |
| 2014 (1) | 4.07 | -16.43 | 2.85 | -21.27 | 89.69 | 19.65 | 128.10 | 26.91 | 77.19 | 16.78 | 140.61 | 28.06 |
