- 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) | 2.43 | 34.25 | 30.65 | 0.57 | 50.0 | 23.91 | 37.41 | -25.49 | -23.75 | 158.69 | -33.64 | -20.36 | 61.19 | -32.45 | -1.7 | 134.91 | -32.12 | -27.49 |
| 23Q3 (19) | 1.81 | 33.09 | 63.06 | 0.38 | 2.7 | 11.76 | 50.21 | -24.86 | -38.74 | 239.13 | -2.83 | -10.68 | 90.59 | -2.73 | 30.21 | 198.75 | -9.57 | -29.05 |
| 23Q2 (18) | 1.36 | -29.17 | 47.83 | 0.37 | -31.48 | 2.78 | 66.82 | 40.76 | -32.27 | 246.09 | 46.72 | -2.61 | 93.13 | 52.57 | 35.84 | 219.78 | 42.58 | -22.28 |
| 23Q1 (17) | 1.92 | 3.23 | 40.15 | 0.54 | 17.39 | 8.0 | 47.47 | -3.24 | -28.65 | 167.73 | -15.82 | -7.04 | 61.04 | -1.94 | -1.55 | 154.15 | -17.15 | -16.66 |
| 22Q4 (16) | 1.86 | 67.57 | 26.53 | 0.46 | 35.29 | -8.0 | 49.06 | -40.14 | -20.92 | 199.26 | -25.57 | 8.64 | 62.25 | -10.52 | -17.54 | 186.06 | -33.58 | 9.47 |
| 22Q3 (15) | 1.11 | 20.65 | -7.5 | 0.34 | -5.56 | -24.44 | 81.96 | -16.92 | 8.44 | 267.72 | 5.95 | 31.08 | 69.57 | 1.47 | -29.25 | 280.11 | -0.95 | 54.34 |
| 22Q2 (14) | 0.92 | -32.85 | -25.2 | 0.36 | -28.0 | -30.77 | 98.65 | 48.28 | 33.69 | 252.69 | 40.04 | 43.18 | 68.56 | 10.58 | -39.42 | 282.79 | 52.88 | 106.3 |
| 22Q1 (13) | 1.37 | -6.8 | -1.44 | 0.50 | 0.0 | -32.43 | 66.53 | 7.24 | 1.51 | 180.44 | -1.62 | 46.44 | 62.00 | -17.87 | -43.01 | 184.97 | 8.83 | 131.33 |
| 21Q4 (12) | 1.47 | 22.5 | -33.48 | 0.50 | 11.11 | -54.13 | 62.04 | -17.91 | 50.77 | 183.41 | -10.2 | 120.13 | 75.49 | -23.23 | -11.03 | 169.96 | -6.35 | 328.98 |
| 21Q3 (11) | 1.20 | -2.44 | -47.6 | 0.45 | -13.46 | -49.44 | 75.58 | 2.43 | 90.14 | 204.24 | 15.73 | 98.95 | 98.33 | -13.12 | -4.3 | 181.49 | 32.4 | 357.61 |
| 21Q2 (10) | 1.23 | -11.51 | -37.24 | 0.52 | -29.73 | -48.0 | 73.79 | 12.59 | 59.06 | 176.48 | 43.22 | 93.68 | 113.18 | 4.03 | 44.12 | 137.08 | 71.44 | 132.42 |
| 21Q1 (9) | 1.39 | -37.1 | -4.14 | 0.74 | -32.11 | -27.45 | 65.54 | 59.27 | 4.58 | 123.22 | 47.89 | 37.74 | 108.80 | 28.23 | 52.32 | 79.96 | 101.82 | -0.92 |
| 20Q4 (8) | 2.21 | -3.49 | 17.55 | 1.09 | 22.47 | 14.74 | 41.15 | 3.52 | -15.12 | 83.32 | -18.84 | -12.66 | 84.85 | -17.42 | 3.44 | 39.62 | -0.1 | -35.93 |
| 20Q3 (7) | 2.29 | 16.84 | 52.67 | 0.89 | -11.0 | 17.11 | 39.75 | -14.31 | -34.66 | 102.66 | 12.66 | -13.76 | 102.75 | 30.84 | 10.81 | 39.66 | -32.76 | -54.5 |
| 20Q2 (6) | 1.96 | 35.17 | 79.82 | 1.00 | -1.96 | 25.0 | 46.39 | -25.98 | -44.69 | 91.12 | 1.86 | -20.25 | 78.53 | 9.94 | -20.26 | 58.98 | -26.91 | -40.81 |
| 20Q1 (5) | 1.45 | -22.87 | -17.61 | 1.02 | 7.37 | -8.11 | 62.67 | 29.27 | 21.27 | 89.46 | -6.23 | 9.5 | 71.43 | -12.92 | -11.45 | 80.70 | 30.5 | 53.13 |
| 19Q4 (4) | 1.88 | 25.33 | 0.0 | 0.95 | 25.0 | 0.0 | 48.48 | -20.32 | 0.0 | 95.40 | -19.86 | 0.0 | 82.03 | -11.54 | 0.0 | 61.84 | -29.05 | 0.0 |
| 19Q3 (3) | 1.50 | 37.61 | 0.0 | 0.76 | -5.0 | 0.0 | 60.84 | -27.46 | 0.0 | 119.04 | 4.18 | 0.0 | 92.73 | -5.84 | 0.0 | 87.16 | -12.53 | 0.0 |
| 19Q2 (2) | 1.09 | -38.07 | 0.0 | 0.80 | -27.93 | 0.0 | 83.87 | 62.29 | 0.0 | 114.26 | 39.85 | 0.0 | 98.48 | 22.08 | 0.0 | 99.65 | 89.09 | 0.0 |
| 19Q1 (1) | 1.76 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 51.68 | 0.0 | 0.0 | 81.70 | 0.0 | 0.0 | 80.67 | 0.0 | 0.0 | 52.70 | 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) | 7.18 | 38.34 | 1.87 | 20.65 | 50.82 | -27.74 | 194.78 | -17.55 | 72.96 | -17.23 | 172.65 | -20.96 |
| 2022 (9) | 5.19 | 3.8 | 1.55 | -32.61 | 70.33 | -3.74 | 236.24 | 49.08 | 88.15 | -19.16 | 218.42 | 78.3 |
| 2021 (8) | 5.00 | -22.6 | 2.30 | -34.66 | 73.06 | 29.31 | 158.47 | 52.68 | 109.04 | 5.93 | 122.50 | 113.6 |
| 2020 (7) | 6.46 | 7.13 | 3.52 | 3.23 | 56.50 | -6.7 | 103.79 | -2.98 | 102.94 | 1.62 | 57.35 | -13.43 |
| 2019 (6) | 6.03 | -6.51 | 3.41 | 2.4 | 60.56 | 7.07 | 106.98 | -2.54 | 101.30 | -8.8 | 66.25 | 19.91 |
| 2018 (5) | 6.45 | 17.7 | 3.33 | -4.31 | 56.56 | -15.1 | 109.77 | 4.61 | 111.08 | -19.97 | 55.25 | 68.7 |
| 2017 (4) | 5.48 | 2.24 | 3.48 | -36.61 | 66.62 | -2.17 | 104.93 | 57.79 | 138.79 | 15.77 | 32.75 | 122.49 |
| 2016 (3) | 5.36 | 14.78 | 5.49 | 7.02 | 68.10 | -12.85 | 66.50 | -6.54 | 119.88 | -4.57 | 14.72 | -37.81 |
| 2015 (2) | 4.67 | -5.85 | 5.13 | -4.29 | 78.14 | 6.13 | 71.15 | 4.48 | 125.62 | 4.31 | 23.67 | 11.18 |
| 2014 (1) | 4.96 | 28.5 | 5.36 | -11.55 | 73.63 | -22.2 | 68.10 | 12.99 | 120.43 | 10.22 | 21.29 | -53.36 |
