- 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) | 0.67 | -5.63 | 0.0 | 1.02 | 0.0 | 8.51 | 134.84 | 4.86 | -0.38 | 89.34 | 0.11 | -8.04 | 59.36 | 10.73 | 20.92 | 164.82 | 0.37 | -10.14 |
| 23Q3 (19) | 0.71 | -1.39 | 12.7 | 1.02 | 8.51 | 18.6 | 128.59 | 1.28 | -10.76 | 89.24 | -8.12 | -16.04 | 53.61 | 2.25 | -6.01 | 164.22 | -4.34 | -15.06 |
| 23Q2 (18) | 0.72 | 22.03 | 5.88 | 0.94 | 16.05 | 9.3 | 126.96 | -17.11 | -5.6 | 97.13 | -13.82 | -7.85 | 52.43 | -13.35 | -19.1 | 171.67 | -16.4 | -1.95 |
| 23Q1 (17) | 0.59 | -11.94 | -4.84 | 0.81 | -13.83 | -5.81 | 153.16 | 13.16 | 4.33 | 112.70 | 16.01 | 6.11 | 60.51 | 23.26 | -15.98 | 205.35 | 11.96 | 13.45 |
| 22Q4 (16) | 0.67 | 6.35 | 1.52 | 0.94 | 9.3 | -6.93 | 135.35 | -6.07 | -1.9 | 97.15 | -8.6 | 8.12 | 49.09 | -13.94 | -23.56 | 183.42 | -5.13 | 12.11 |
| 22Q3 (15) | 0.63 | -7.35 | -5.97 | 0.86 | 0.0 | -18.1 | 144.09 | 7.14 | 6.67 | 106.29 | 0.84 | 23.11 | 57.04 | -11.99 | -9.83 | 193.34 | 10.43 | 22.24 |
| 22Q2 (14) | 0.68 | 9.68 | -5.56 | 0.86 | 0.0 | -24.56 | 134.49 | -8.39 | 6.69 | 105.40 | -0.76 | 32.25 | 64.81 | -10.01 | 6.07 | 175.08 | -3.27 | 21.03 |
| 22Q1 (13) | 0.62 | -6.06 | -3.13 | 0.86 | -14.85 | -20.37 | 146.81 | 6.41 | 3.29 | 106.21 | 18.21 | 25.89 | 72.02 | 12.15 | 6.74 | 181.00 | 10.64 | 13.81 |
| 21Q4 (12) | 0.66 | -1.49 | -10.81 | 1.01 | -3.81 | -19.2 | 137.97 | 2.14 | 11.59 | 89.85 | 4.07 | 23.35 | 64.22 | 1.52 | 20.49 | 163.60 | 3.44 | 14.26 |
| 21Q3 (11) | 0.67 | -6.94 | -1.47 | 1.05 | -7.89 | 1.94 | 135.08 | 7.16 | 1.55 | 86.34 | 8.33 | -2.04 | 63.26 | 3.54 | 23.92 | 158.16 | 9.33 | -7.02 |
| 21Q2 (10) | 0.72 | 12.5 | 10.77 | 1.14 | 5.56 | 23.91 | 126.06 | -11.31 | -10.19 | 79.70 | -5.54 | -19.3 | 61.10 | -9.44 | 17.43 | 144.66 | -9.04 | -22.68 |
| 21Q1 (9) | 0.64 | -13.51 | 20.75 | 1.08 | -13.6 | 31.71 | 142.13 | 14.95 | -17.49 | 84.37 | 15.83 | -23.87 | 67.47 | 26.59 | 4.73 | 159.04 | 11.08 | -27.27 |
| 20Q4 (8) | 0.74 | 8.82 | 12.12 | 1.25 | 21.36 | 12.61 | 123.64 | -7.05 | -10.4 | 72.84 | -17.36 | -10.93 | 53.30 | 4.41 | 3.98 | 143.18 | -15.83 | -15.03 |
| 20Q3 (7) | 0.68 | 4.62 | 4.62 | 1.03 | 11.96 | -6.36 | 133.02 | -5.23 | -4.49 | 88.14 | -10.75 | 6.23 | 51.05 | -1.88 | -2.82 | 170.11 | -9.08 | 0.23 |
| 20Q2 (6) | 0.65 | 22.64 | 0.0 | 0.92 | 12.2 | -14.02 | 140.36 | -18.51 | 0.42 | 98.76 | -10.88 | 15.78 | 52.03 | -19.23 | 4.48 | 187.09 | -14.44 | 6.74 |
| 20Q1 (5) | 0.53 | -19.7 | -14.52 | 0.82 | -26.13 | -18.81 | 172.25 | 24.83 | 18.29 | 110.82 | 35.51 | 22.47 | 64.42 | 25.67 | 52.58 | 218.66 | 29.76 | 12.78 |
| 19Q4 (4) | 0.66 | 1.54 | 0.0 | 1.11 | 0.91 | 0.0 | 137.99 | -0.93 | 0.0 | 81.78 | -1.43 | 0.0 | 51.26 | -2.42 | 0.0 | 168.51 | -0.71 | 0.0 |
| 19Q3 (3) | 0.65 | 0.0 | 0.0 | 1.10 | 2.8 | 0.0 | 139.28 | -0.35 | 0.0 | 82.97 | -2.73 | 0.0 | 52.53 | 5.48 | 0.0 | 169.72 | -3.17 | 0.0 |
| 19Q2 (2) | 0.65 | 4.84 | 0.0 | 1.07 | 5.94 | 0.0 | 139.77 | -4.02 | 0.0 | 85.30 | -5.74 | 0.0 | 49.80 | 17.95 | 0.0 | 175.28 | -9.6 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 145.62 | 0.0 | 0.0 | 90.49 | 0.0 | 0.0 | 42.22 | 0.0 | 0.0 | 193.89 | 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) | 2.62 | -0.38 | 3.77 | -1.05 | 139.05 | 0.38 | 96.80 | 1.04 | 57.47 | -4.53 | 178.38 | 2.44 |
| 2022 (9) | 2.63 | -2.23 | 3.81 | -13.01 | 138.53 | 1.91 | 95.80 | 14.91 | 60.20 | -4.7 | 174.13 | 11.52 |
| 2021 (8) | 2.69 | 15.45 | 4.38 | 8.96 | 135.94 | -13.09 | 83.37 | -8.21 | 63.17 | -4.24 | 156.14 | -13.86 |
| 2020 (7) | 2.33 | -13.06 | 4.02 | -6.73 | 156.41 | 14.75 | 90.83 | 7.15 | 65.97 | 51.13 | 181.27 | 2.17 |
| 2019 (6) | 2.68 | -7.9 | 4.31 | -5.9 | 136.30 | 8.67 | 84.77 | 6.43 | 43.65 | 26.12 | 177.42 | 4.08 |
| 2018 (5) | 2.91 | -2.35 | 4.58 | -3.17 | 125.43 | 2.42 | 79.65 | 3.2 | 34.61 | -6.51 | 170.47 | 4.82 |
| 2017 (4) | 2.98 | -3.25 | 4.73 | 1.07 | 122.47 | 3.5 | 77.18 | -1.08 | 37.02 | 3.38 | 162.63 | 1.3 |
| 2016 (3) | 3.08 | 1.32 | 4.68 | 4.46 | 118.33 | -1.44 | 78.02 | -4.28 | 35.81 | 5.76 | 160.55 | -4.27 |
| 2015 (2) | 3.04 | -4.4 | 4.48 | -6.47 | 120.06 | 4.52 | 81.51 | 7.02 | 33.86 | -3.48 | 167.72 | 7.54 |
| 2014 (1) | 3.18 | -6.19 | 4.79 | -2.24 | 114.87 | 6.65 | 76.16 | 2.17 | 35.08 | -4.88 | 155.96 | 7.28 |
