- 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) | 1.76 | -33.83 | 27.54 | 0.89 | -17.59 | 30.88 | 51.67 | 50.91 | -21.87 | 101.82 | 20.7 | -24.05 | 34.68 | 16.65 | 33.18 | 118.81 | 33.69 | -31.78 |
| 23Q3 (19) | 2.66 | 52.0 | 101.52 | 1.08 | 45.95 | 44.0 | 34.24 | -34.28 | -50.15 | 84.36 | -31.37 | -30.77 | 29.73 | -12.04 | 28.2 | 88.87 | -37.07 | -46.89 |
| 23Q2 (18) | 1.75 | 15.89 | 96.63 | 0.74 | 19.35 | 32.14 | 52.10 | -13.4 | -48.84 | 122.92 | -16.62 | -23.72 | 33.80 | -6.42 | 28.08 | 141.23 | -17.64 | -40.31 |
| 23Q1 (17) | 1.51 | 9.42 | 7.09 | 0.62 | -8.82 | -16.22 | 60.16 | -9.03 | -7.02 | 147.43 | 9.97 | 19.17 | 36.12 | 38.71 | 85.23 | 171.47 | -1.54 | 1.52 |
| 22Q4 (16) | 1.38 | 4.55 | -29.23 | 0.68 | -9.33 | -4.23 | 66.13 | -3.73 | 41.94 | 134.06 | 10.02 | 4.66 | 26.04 | 12.29 | 11.0 | 174.15 | 4.07 | 15.16 |
| 22Q3 (15) | 1.32 | 48.31 | 1.54 | 0.75 | 33.93 | 63.04 | 68.69 | -32.54 | -1.9 | 121.85 | -24.39 | -37.81 | 23.19 | -12.13 | -44.21 | 167.34 | -29.27 | -25.42 |
| 22Q2 (14) | 0.89 | -36.88 | -66.16 | 0.56 | -24.32 | -32.53 | 101.83 | 57.39 | 194.73 | 161.15 | 30.26 | 46.98 | 26.39 | 35.33 | 5.01 | 236.59 | 40.08 | 98.71 |
| 22Q1 (13) | 1.41 | -27.69 | -46.18 | 0.74 | 4.23 | -16.85 | 64.70 | 38.87 | 86.35 | 123.71 | -3.42 | 20.93 | 19.50 | -16.88 | -27.67 | 168.90 | 11.69 | 53.48 |
| 21Q4 (12) | 1.95 | 50.0 | 25.0 | 0.71 | 54.35 | 1.43 | 46.59 | -33.46 | -20.02 | 128.09 | -34.63 | -2.13 | 23.46 | -43.57 | -49.62 | 151.22 | -32.61 | 6.07 |
| 21Q3 (11) | 1.30 | -50.57 | -59.38 | 0.46 | -44.58 | -56.6 | 70.02 | 102.66 | 146.55 | 195.94 | 78.71 | 128.96 | 41.57 | 65.42 | 36.34 | 224.39 | 88.47 | 168.76 |
| 21Q2 (10) | 2.63 | 0.38 | 62.35 | 0.83 | -6.74 | 69.39 | 34.55 | -0.49 | -38.58 | 109.64 | 7.17 | -41.49 | 25.13 | -6.79 | -58.68 | 119.06 | 8.19 | -34.87 |
| 21Q1 (9) | 2.62 | 67.95 | 175.79 | 0.89 | 27.14 | 78.0 | 34.72 | -40.39 | -63.83 | 102.30 | -21.84 | -43.49 | 26.96 | -42.11 | -60.6 | 110.05 | -22.8 | -47.25 |
| 20Q4 (8) | 1.56 | -51.25 | -6.59 | 0.70 | -33.96 | -27.84 | 58.25 | 105.11 | 6.67 | 130.88 | 52.93 | 39.75 | 46.57 | 52.74 | 4.11 | 142.56 | 70.75 | 37.7 |
| 20Q3 (7) | 3.20 | 97.53 | 90.48 | 1.06 | 116.33 | 10.42 | 28.40 | -49.51 | -47.59 | 85.58 | -54.33 | -9.89 | 30.49 | -49.87 | -34.22 | 83.49 | -54.33 | -18.79 |
| 20Q2 (6) | 1.62 | 70.53 | 37.29 | 0.49 | -2.0 | -46.15 | 56.25 | -41.41 | -26.98 | 187.38 | 3.5 | 87.34 | 60.82 | -11.11 | 55.07 | 182.81 | -12.37 | 32.63 |
| 20Q1 (5) | 0.95 | -43.11 | -12.84 | 0.50 | -48.45 | -41.86 | 96.00 | 75.79 | 15.25 | 181.04 | 93.32 | 71.15 | 68.42 | 52.96 | 110.26 | 208.62 | 101.51 | 33.27 |
| 19Q4 (4) | 1.67 | -0.6 | 0.0 | 0.97 | 1.04 | 0.0 | 54.61 | 0.78 | 0.0 | 93.65 | -1.39 | 0.0 | 44.73 | -3.5 | 0.0 | 103.53 | 0.7 | 0.0 |
| 19Q3 (3) | 1.68 | 42.37 | 0.0 | 0.96 | 5.49 | 0.0 | 54.19 | -29.65 | 0.0 | 94.97 | -5.05 | 0.0 | 46.35 | 18.18 | 0.0 | 102.81 | -25.41 | 0.0 |
| 19Q2 (2) | 1.18 | 8.26 | 0.0 | 0.91 | 5.81 | 0.0 | 77.03 | -7.53 | 0.0 | 100.02 | -5.45 | 0.0 | 39.22 | 20.53 | 0.0 | 137.83 | -11.95 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 83.30 | 0.0 | 0.0 | 105.78 | 0.0 | 0.0 | 32.54 | 0.0 | 0.0 | 156.54 | 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) | 6.27 | -9.52 | 3.50 | 34.62 | 58.19 | 10.52 | 104.39 | -25.64 | 21.14 | -11.29 | 141.44 | -16.41 |
| 2022 (9) | 6.93 | -18.85 | 2.60 | -11.86 | 52.65 | 23.24 | 140.38 | 13.62 | 23.83 | -12.13 | 169.20 | 21.6 |
| 2021 (8) | 8.54 | 29.59 | 2.95 | -6.35 | 42.72 | -22.92 | 123.55 | 6.53 | 27.12 | -35.01 | 139.14 | 7.3 |
| 2020 (7) | 6.59 | 10.76 | 3.15 | -14.4 | 55.42 | -9.64 | 115.98 | 16.95 | 41.73 | 14.67 | 129.67 | 4.47 |
| 2019 (6) | 5.95 | 23.7 | 3.68 | 4.25 | 61.33 | -19.13 | 99.17 | -4.08 | 36.39 | 29.73 | 124.12 | -17.9 |
| 2018 (5) | 4.81 | 27.93 | 3.53 | -8.55 | 75.84 | -21.92 | 103.39 | 9.35 | 28.05 | 23.03 | 151.18 | -10.48 |
| 2017 (4) | 3.76 | 47.45 | 3.86 | 10.6 | 97.13 | -32.01 | 94.55 | -9.63 | 22.80 | -26.38 | 168.87 | -22.01 |
| 2016 (3) | 2.55 | -41.11 | 3.49 | 10.79 | 142.86 | 69.37 | 104.63 | -9.76 | 30.97 | 31.9 | 216.53 | 22.45 |
| 2015 (2) | 4.33 | -52.0 | 3.15 | 21.15 | 84.35 | 108.43 | 115.95 | -17.55 | 23.48 | -23.69 | 176.83 | 17.63 |
| 2014 (1) | 9.02 | -11.05 | 2.60 | -15.86 | 40.47 | 12.45 | 140.63 | 18.88 | 30.77 | -19.2 | 150.33 | 29.35 |
