- 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) | 1.59 | -1.24 | 2.58 | 0.60 | 7.14 | 7.14 | 57.28 | 1.15 | -2.37 | 151.47 | -6.03 | -7.11 | 69.49 | -6.37 | -7.51 | 139.25 | -3.03 | -5.02 |
| 23Q3 (19) | 1.61 | 10.27 | 1.9 | 0.56 | 7.69 | 3.7 | 56.63 | -8.91 | -1.7 | 161.19 | -7.19 | -3.76 | 74.22 | 1.41 | -8.0 | 143.60 | -11.72 | -0.57 |
| 23Q2 (18) | 1.46 | 8.15 | -10.98 | 0.52 | 6.12 | 1.96 | 62.17 | -7.92 | 12.06 | 173.68 | -5.59 | -3.39 | 73.19 | -11.11 | -15.0 | 162.66 | -3.83 | 9.07 |
| 23Q1 (17) | 1.35 | -12.9 | -6.25 | 0.49 | -12.5 | -2.0 | 67.52 | 15.08 | 7.0 | 183.96 | 12.81 | 1.94 | 82.34 | 9.6 | -6.26 | 169.14 | 15.37 | 8.62 |
| 22Q4 (16) | 1.55 | -1.9 | -1.9 | 0.56 | 3.7 | -9.68 | 58.67 | 1.84 | 1.86 | 163.07 | -2.64 | 10.36 | 75.13 | -6.87 | -3.23 | 146.61 | 1.52 | 14.8 |
| 22Q3 (15) | 1.58 | -3.66 | -1.25 | 0.54 | 5.88 | 5.88 | 57.61 | 3.84 | 1.5 | 167.49 | -6.84 | -6.49 | 80.67 | -6.32 | -18.15 | 144.42 | -3.16 | 5.18 |
| 22Q2 (14) | 1.64 | 13.89 | 5.81 | 0.51 | 2.0 | -7.27 | 55.48 | -12.08 | -5.37 | 179.78 | -0.38 | 8.57 | 86.11 | -1.97 | -2.38 | 149.14 | -4.23 | 9.65 |
| 22Q1 (13) | 1.44 | -8.86 | -5.26 | 0.50 | -19.35 | -21.88 | 63.10 | 9.55 | 5.31 | 180.46 | 22.13 | 27.11 | 87.84 | 13.14 | 34.41 | 155.72 | 21.93 | 14.05 |
| 21Q4 (12) | 1.58 | -1.25 | 10.49 | 0.62 | 21.57 | -4.62 | 57.60 | 1.48 | -9.23 | 147.76 | -17.5 | 5.7 | 77.64 | -21.23 | 18.1 | 127.71 | -6.99 | -7.13 |
| 21Q3 (11) | 1.60 | 3.23 | 7.38 | 0.51 | -7.27 | -19.05 | 56.76 | -3.19 | -7.12 | 179.11 | 8.16 | 23.83 | 98.56 | 11.73 | 28.8 | 137.31 | 0.95 | 6.26 |
| 21Q2 (10) | 1.55 | 1.97 | 15.67 | 0.55 | -14.06 | -17.91 | 58.63 | -2.15 | -13.58 | 165.59 | 16.64 | 22.76 | 88.21 | 34.98 | 13.13 | 136.02 | -0.38 | 9.03 |
| 21Q1 (9) | 1.52 | 6.29 | 9.35 | 0.64 | -1.54 | -14.67 | 59.92 | -5.58 | -8.46 | 141.97 | 1.56 | 17.03 | 65.35 | -0.59 | -6.36 | 136.54 | -0.71 | 16.72 |
| 20Q4 (8) | 1.43 | -4.03 | 15.32 | 0.65 | 3.17 | -15.58 | 63.46 | 3.85 | -13.61 | 139.79 | -3.35 | 17.54 | 65.74 | -14.09 | 3.77 | 137.51 | 6.42 | 6.56 |
| 20Q3 (7) | 1.49 | 11.19 | 60.22 | 0.63 | -5.97 | -4.55 | 61.11 | -9.92 | -37.82 | 144.64 | 7.23 | 4.99 | 76.52 | -1.86 | 14.93 | 129.22 | 3.57 | -23.75 |
| 20Q2 (6) | 1.34 | -3.6 | 59.52 | 0.67 | -10.67 | -1.47 | 67.84 | 3.64 | -37.41 | 134.89 | 11.19 | 1.11 | 77.97 | 11.72 | 32.13 | 124.76 | 6.65 | -31.74 |
| 20Q1 (5) | 1.39 | 12.1 | 75.95 | 0.75 | -2.6 | 19.05 | 65.46 | -10.89 | -43.36 | 121.31 | 2.0 | -16.53 | 69.79 | 10.17 | -3.34 | 116.98 | -9.35 | -38.01 |
| 19Q4 (4) | 1.24 | 33.33 | 0.0 | 0.77 | 16.67 | 0.0 | 73.46 | -25.25 | 0.0 | 118.93 | -13.67 | 0.0 | 63.35 | -4.85 | 0.0 | 129.05 | -23.85 | 0.0 |
| 19Q3 (3) | 0.93 | 10.71 | 0.0 | 0.66 | -2.94 | 0.0 | 98.28 | -9.32 | 0.0 | 137.77 | 3.27 | 0.0 | 66.58 | 12.83 | 0.0 | 169.47 | -7.28 | 0.0 |
| 19Q2 (2) | 0.84 | 6.33 | 0.0 | 0.68 | 7.94 | 0.0 | 108.38 | -6.23 | 0.0 | 133.41 | -8.2 | 0.0 | 59.01 | -18.27 | 0.0 | 182.78 | -3.14 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 115.58 | 0.0 | 0.0 | 145.33 | 0.0 | 0.0 | 72.20 | 0.0 | 0.0 | 188.71 | 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) | 5.14 | -3.02 | 2.04 | -4.23 | 71.01 | 3.14 | 179.13 | 4.77 | 85.25 | -5.26 | 164.89 | 10.04 |
| 2022 (9) | 5.30 | -3.46 | 2.13 | -7.79 | 68.85 | 3.64 | 170.97 | 8.24 | 89.98 | 12.22 | 149.84 | 3.9 |
| 2021 (8) | 5.49 | -3.35 | 2.31 | -14.44 | 66.43 | 3.38 | 157.96 | 16.7 | 80.18 | 13.25 | 144.21 | 11.96 |
| 2020 (7) | 5.68 | 39.22 | 2.70 | -3.23 | 64.26 | -28.26 | 135.35 | 3.44 | 70.80 | -7.04 | 128.81 | -10.71 |
| 2019 (6) | 4.08 | 28.3 | 2.79 | 1.82 | 89.57 | -22.03 | 130.85 | -1.65 | 76.16 | 10.09 | 144.26 | -19.29 |
| 2018 (5) | 3.18 | -22.06 | 2.74 | 2.24 | 114.88 | 28.3 | 133.04 | -2.42 | 69.18 | 3.24 | 178.74 | 12.51 |
| 2017 (4) | 4.08 | -11.3 | 2.68 | 8.5 | 89.54 | 12.88 | 136.34 | -7.67 | 67.01 | -8.78 | 158.87 | 3.48 |
| 2016 (3) | 4.60 | 10.05 | 2.47 | -1.2 | 79.32 | -9.2 | 147.66 | 1.02 | 73.46 | 11.29 | 153.52 | -8.35 |
| 2015 (2) | 4.18 | 8.01 | 2.50 | 18.48 | 87.36 | -7.39 | 146.17 | -15.36 | 66.01 | -3.45 | 167.51 | -15.68 |
| 2014 (1) | 3.87 | 57.32 | 2.11 | -14.23 | 94.33 | -36.43 | 172.69 | 16.53 | 68.37 | -17.08 | 198.65 | -7.23 |
