- 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) | 2.32 | -4.13 | 6.42 | 0.91 | 4.6 | 31.88 | 39.26 | 4.53 | -5.92 | 100.40 | -4.53 | -23.53 | 33.48 | -3.32 | 1.03 | 106.17 | -1.78 | -24.1 |
| 23Q3 (19) | 2.42 | -4.35 | 10.5 | 0.87 | 0.0 | 26.09 | 37.56 | 4.48 | -9.52 | 105.16 | 0.01 | -20.18 | 34.63 | 9.14 | -1.79 | 108.09 | -1.17 | -21.67 |
| 23Q2 (18) | 2.53 | 25.25 | 10.48 | 0.87 | 47.46 | 26.09 | 35.95 | -20.39 | -9.42 | 105.15 | -31.82 | -20.27 | 31.73 | -23.93 | -19.41 | 109.37 | -30.63 | -17.27 |
| 23Q1 (17) | 2.02 | -7.34 | 25.47 | 0.59 | -14.49 | 5.36 | 45.16 | 8.22 | -20.11 | 154.22 | 17.46 | -5.48 | 41.71 | 25.86 | -26.93 | 157.67 | 12.71 | -3.04 |
| 22Q4 (16) | 2.18 | -0.46 | 1.87 | 0.69 | 0.0 | -25.0 | 41.73 | 0.53 | -1.86 | 131.30 | -0.34 | 32.31 | 33.14 | -6.01 | -15.85 | 139.89 | 1.38 | 36.64 |
| 22Q3 (15) | 2.19 | -4.37 | -7.98 | 0.69 | 0.0 | -28.13 | 41.51 | 4.59 | 8.52 | 131.75 | -0.1 | 38.39 | 35.26 | -10.44 | -6.92 | 137.99 | 4.38 | 44.39 |
| 22Q2 (14) | 2.29 | 42.24 | -7.66 | 0.69 | 23.21 | -19.77 | 39.69 | -29.79 | 8.21 | 131.88 | -19.17 | 25.3 | 39.37 | -31.03 | 3.31 | 132.20 | -18.7 | 27.34 |
| 22Q1 (13) | 1.61 | -24.77 | -10.06 | 0.56 | -39.13 | -23.29 | 56.53 | 32.95 | 11.0 | 163.16 | 64.41 | 30.02 | 57.08 | 44.95 | 16.37 | 162.61 | 58.83 | 27.67 |
| 21Q4 (12) | 2.14 | -10.08 | -6.55 | 0.92 | -4.17 | -7.07 | 42.52 | 11.16 | 7.08 | 99.24 | 4.24 | 8.03 | 39.38 | 3.96 | -0.63 | 102.38 | 7.13 | 11.36 |
| 21Q3 (11) | 2.38 | -4.03 | -8.46 | 0.96 | 11.63 | 3.23 | 38.25 | 4.28 | 9.16 | 95.20 | -9.55 | -2.25 | 37.88 | -0.6 | 10.05 | 95.57 | -7.95 | -2.49 |
| 21Q2 (10) | 2.48 | 38.55 | 11.21 | 0.86 | 17.81 | 16.22 | 36.68 | -27.98 | -10.19 | 105.25 | -16.13 | -14.38 | 38.11 | -22.3 | 19.54 | 103.82 | -18.49 | -21.28 |
| 21Q1 (9) | 1.79 | -21.83 | 54.31 | 0.73 | -26.26 | 69.77 | 50.93 | 28.25 | -35.01 | 125.49 | 36.61 | -40.3 | 49.05 | 23.77 | -26.63 | 127.37 | 38.54 | -42.55 |
| 20Q4 (8) | 2.29 | -11.92 | 4.57 | 0.99 | 6.45 | -3.88 | 39.71 | 13.33 | -4.43 | 91.86 | -5.68 | 4.23 | 39.63 | 15.14 | 2.38 | 91.94 | -6.19 | 1.07 |
| 20Q3 (7) | 2.60 | 16.59 | 11.59 | 0.93 | 25.68 | -6.06 | 35.04 | -14.2 | -10.25 | 97.39 | -20.77 | 5.84 | 34.42 | 7.97 | -10.9 | 98.01 | -25.68 | 6.03 |
| 20Q2 (6) | 2.23 | 92.24 | -3.04 | 0.74 | 72.09 | -17.78 | 40.84 | -47.88 | 3.31 | 122.92 | -41.52 | 21.04 | 31.88 | -52.31 | -7.65 | 131.88 | -40.51 | 23.76 |
| 20Q1 (5) | 1.16 | -47.03 | -20.0 | 0.43 | -58.25 | -37.68 | 78.36 | 88.59 | 25.12 | 210.19 | 138.5 | 58.55 | 66.85 | 72.69 | 39.13 | 221.70 | 143.71 | 50.66 |
| 19Q4 (4) | 2.19 | -6.01 | 0.0 | 1.03 | 4.04 | 0.0 | 41.55 | 6.43 | 0.0 | 88.13 | -4.23 | 0.0 | 38.71 | 0.21 | 0.0 | 90.97 | -1.59 | 0.0 |
| 19Q3 (3) | 2.33 | 1.3 | 0.0 | 0.99 | 10.0 | 0.0 | 39.04 | -1.24 | 0.0 | 92.02 | -9.38 | 0.0 | 38.63 | 11.91 | 0.0 | 92.44 | -13.25 | 0.0 |
| 19Q2 (2) | 2.30 | 58.62 | 0.0 | 0.90 | 30.43 | 0.0 | 39.53 | -36.88 | 0.0 | 101.55 | -23.4 | 0.0 | 34.52 | -28.16 | 0.0 | 106.56 | -27.58 | 0.0 |
| 19Q1 (1) | 1.45 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 62.63 | 0.0 | 0.0 | 132.57 | 0.0 | 0.0 | 48.05 | 0.0 | 0.0 | 147.15 | 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) | 9.53 | 22.18 | 3.31 | 11.82 | 38.31 | -18.12 | 110.35 | -10.49 | 30.80 | -20.96 | 117.87 | -10.09 |
| 2022 (9) | 7.80 | -4.65 | 2.96 | -20.64 | 46.79 | 4.91 | 123.28 | 25.94 | 38.97 | -4.86 | 131.10 | 29.14 |
| 2021 (8) | 8.18 | 23.94 | 3.73 | 19.55 | 44.60 | -19.35 | 97.89 | -16.28 | 40.96 | -21.25 | 101.52 | -15.55 |
| 2020 (7) | 6.60 | -7.17 | 3.12 | -17.46 | 55.30 | 7.78 | 116.92 | 21.11 | 52.01 | 23.54 | 120.21 | 13.67 |
| 2019 (6) | 7.11 | 19.1 | 3.78 | 0.0 | 51.31 | -16.06 | 96.54 | -0.05 | 42.10 | -6.8 | 105.75 | -6.04 |
| 2018 (5) | 5.97 | -1.0 | 3.78 | -7.35 | 61.13 | 1.06 | 96.59 | 8.04 | 45.17 | 1.3 | 112.55 | 6.89 |
| 2017 (4) | 6.03 | 12.92 | 4.08 | 5.7 | 60.49 | -11.42 | 89.40 | -5.42 | 44.59 | -6.46 | 105.30 | -8.55 |
| 2016 (3) | 5.34 | 17.36 | 3.86 | 4.89 | 68.29 | -14.85 | 94.52 | -4.61 | 47.67 | -7.09 | 115.14 | -10.03 |
| 2015 (2) | 4.55 | 0.66 | 3.68 | -9.8 | 80.20 | -0.71 | 99.09 | 10.76 | 51.31 | 6.21 | 127.98 | 4.97 |
| 2014 (1) | 4.52 | -1.95 | 4.08 | -1.21 | 80.77 | 2.07 | 89.46 | 1.34 | 48.31 | 5.62 | 121.92 | 0.21 |
