- 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) | 2.25 | 6.13 | 13.07 | 1.18 | -5.6 | -9.23 | 40.48 | -5.77 | -11.54 | 76.98 | 5.35 | 9.69 | 36.61 | 6.55 | -1.77 | 80.85 | -1.0 | 2.77 |
| 23Q3 (19) | 2.12 | -9.01 | -3.64 | 1.25 | -5.3 | -1.57 | 42.96 | 10.15 | 3.89 | 73.07 | 6.11 | 2.12 | 34.36 | 0.09 | 19.89 | 81.67 | 11.07 | -3.06 |
| 23Q2 (18) | 2.33 | -0.85 | -26.5 | 1.32 | 3.13 | 9.09 | 39.00 | 0.88 | 35.79 | 68.86 | -3.45 | -8.55 | 34.33 | -4.9 | 54.92 | 73.53 | -0.47 | -10.16 |
| 23Q1 (17) | 2.35 | 18.09 | -22.44 | 1.28 | -1.54 | 18.52 | 38.66 | -15.52 | 28.95 | 71.32 | 1.62 | -15.62 | 36.10 | -3.14 | 45.1 | 73.88 | -6.09 | -17.56 |
| 22Q4 (16) | 1.99 | -9.55 | -41.98 | 1.30 | 2.36 | 4.0 | 45.76 | 10.67 | 72.35 | 70.18 | -1.91 | -3.67 | 37.27 | 30.04 | 76.64 | 78.67 | -6.62 | 0.47 |
| 22Q3 (15) | 2.20 | -30.6 | -30.82 | 1.27 | 4.96 | -9.29 | 41.35 | 43.98 | 44.53 | 71.55 | -4.98 | 9.99 | 28.66 | 29.33 | 30.69 | 84.25 | 2.93 | 17.45 |
| 22Q2 (14) | 3.17 | 4.62 | -4.23 | 1.21 | 12.04 | -15.97 | 28.72 | -4.2 | 4.51 | 75.30 | -10.91 | 19.54 | 22.16 | -10.93 | -7.82 | 81.85 | -8.67 | 23.23 |
| 22Q1 (13) | 3.03 | -11.66 | 10.18 | 1.08 | -13.6 | -5.26 | 29.98 | 12.92 | -9.54 | 84.52 | 16.02 | 5.66 | 24.88 | 17.91 | -17.09 | 89.62 | 14.46 | 7.81 |
| 21Q4 (12) | 3.43 | 7.86 | 6.52 | 1.25 | -10.71 | -4.58 | 26.55 | -7.2 | -6.05 | 72.85 | 11.99 | 5.26 | 21.10 | -3.78 | -17.25 | 78.30 | 9.16 | 8.8 |
| 21Q3 (11) | 3.18 | -3.93 | 4.61 | 1.40 | -2.78 | 15.7 | 28.61 | 4.11 | -4.31 | 65.05 | 3.27 | -13.22 | 21.93 | -8.78 | -18.57 | 71.73 | 7.99 | -7.96 |
| 21Q2 (10) | 3.31 | 20.36 | 11.82 | 1.44 | 26.32 | 28.57 | 27.48 | -17.08 | -10.55 | 62.99 | -21.25 | -22.71 | 24.04 | -19.89 | -10.83 | 66.42 | -20.1 | -22.1 |
| 21Q1 (9) | 2.75 | -14.6 | 20.61 | 1.14 | -12.98 | 14.0 | 33.14 | 17.27 | -16.98 | 79.99 | 15.58 | -12.33 | 30.01 | 17.69 | 1.63 | 83.13 | 15.51 | -18.2 |
| 20Q4 (8) | 3.22 | 5.92 | 27.27 | 1.31 | 8.26 | 7.38 | 28.26 | -5.48 | -21.41 | 69.21 | -7.67 | -7.42 | 25.50 | -5.31 | 4.04 | 71.97 | -7.65 | -16.52 |
| 20Q3 (7) | 3.04 | 2.7 | 26.67 | 1.21 | 8.04 | -0.82 | 29.90 | -2.67 | -21.3 | 74.96 | -8.02 | 0.13 | 26.93 | -0.11 | 8.72 | 77.93 | -8.6 | -11.53 |
| 20Q2 (6) | 2.96 | 29.82 | 0.0 | 1.12 | 12.0 | -20.57 | 30.72 | -23.05 | -0.19 | 81.50 | -10.68 | 26.36 | 26.96 | -8.7 | 43.33 | 85.26 | -16.1 | 11.48 |
| 20Q1 (5) | 2.28 | -9.88 | -11.63 | 1.00 | -18.03 | -25.37 | 39.92 | 11.01 | 13.15 | 91.24 | 22.04 | 34.53 | 29.53 | 20.48 | 45.76 | 101.62 | 17.87 | 22.67 |
| 19Q4 (4) | 2.53 | 5.42 | 0.0 | 1.22 | 0.0 | 0.0 | 35.96 | -5.34 | 0.0 | 74.76 | -0.13 | 0.0 | 24.51 | -1.05 | 0.0 | 86.21 | -2.13 | 0.0 |
| 19Q3 (3) | 2.40 | -18.92 | 0.0 | 1.22 | -13.48 | 0.0 | 37.99 | 23.42 | 0.0 | 74.86 | 16.06 | 0.0 | 24.77 | 31.69 | 0.0 | 88.09 | 15.18 | 0.0 |
| 19Q2 (2) | 2.96 | 14.73 | 0.0 | 1.41 | 5.22 | 0.0 | 30.78 | -12.76 | 0.0 | 64.50 | -4.9 | 0.0 | 18.81 | -7.16 | 0.0 | 76.48 | -7.68 | 0.0 |
| 19Q1 (1) | 2.58 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 35.28 | 0.0 | 0.0 | 67.82 | 0.0 | 0.0 | 20.26 | 0.0 | 0.0 | 82.84 | 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) | 10.03 | -0.99 | 5.03 | 4.57 | 36.40 | 1.0 | 72.61 | -4.23 | 36.21 | 20.14 | 72.81 | -10.9 |
| 2022 (9) | 10.13 | -21.41 | 4.81 | -7.32 | 36.04 | 27.3 | 75.82 | 7.81 | 30.14 | 36.38 | 81.72 | 6.75 |
| 2021 (8) | 12.89 | 25.02 | 5.19 | 11.85 | 28.31 | -20.07 | 70.33 | -10.52 | 22.10 | -19.43 | 76.55 | -11.59 |
| 2020 (7) | 10.31 | 2.89 | 4.64 | -11.11 | 35.42 | -2.72 | 78.60 | 12.37 | 27.43 | 15.2 | 86.59 | 4.89 |
| 2019 (6) | 10.02 | -20.03 | 5.22 | -13.0 | 36.41 | 24.95 | 69.95 | 14.95 | 23.81 | 21.79 | 82.55 | 17.19 |
| 2018 (5) | 12.53 | 7.0 | 6.00 | 14.5 | 29.14 | -6.48 | 60.85 | -12.58 | 19.55 | -6.82 | 70.44 | -11.72 |
| 2017 (4) | 11.71 | 19.37 | 5.24 | -2.6 | 31.16 | -16.28 | 69.61 | 2.61 | 20.98 | 3.4 | 79.79 | -5.86 |
| 2016 (3) | 9.81 | 3.7 | 5.38 | -14.74 | 37.22 | -3.53 | 67.84 | 17.21 | 20.29 | 12.35 | 84.76 | 8.13 |
| 2015 (2) | 9.46 | -2.57 | 6.31 | -10.75 | 38.58 | 2.61 | 57.88 | 12.08 | 18.06 | 7.12 | 78.39 | 8.3 |
| 2014 (1) | 9.71 | 9.84 | 7.07 | 2.61 | 37.60 | -8.94 | 51.64 | -2.55 | 16.86 | 4.27 | 72.38 | -7.34 |
