- 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) | 1.21 | 3.42 | 2.54 | 0.98 | 7.69 | 25.64 | 74.92 | -3.45 | -3.18 | 92.64 | -7.13 | -21.01 | 58.04 | 10.72 | 18.89 | 109.53 | -12.33 | -24.9 |
| 23Q3 (19) | 1.17 | 3.54 | -8.59 | 0.91 | 4.6 | 1.11 | 77.60 | -3.61 | 8.97 | 99.75 | -4.93 | -1.52 | 52.42 | 20.12 | 19.52 | 124.93 | -11.89 | -2.88 |
| 23Q2 (18) | 1.13 | -9.6 | -4.24 | 0.87 | 1.16 | 20.83 | 80.51 | 10.67 | 4.41 | 104.92 | -0.81 | -16.62 | 43.64 | 2.35 | -25.95 | 141.79 | 4.35 | -1.55 |
| 23Q1 (17) | 1.25 | 5.93 | -10.71 | 0.86 | 10.26 | -7.53 | 72.75 | -5.98 | 12.01 | 105.78 | -9.81 | 8.34 | 42.64 | -12.66 | -7.51 | 135.88 | -6.83 | 16.65 |
| 22Q4 (16) | 1.18 | -7.81 | -22.37 | 0.78 | -13.33 | -30.97 | 77.38 | 8.66 | 29.55 | 117.28 | 15.79 | 44.99 | 48.82 | 11.31 | 38.61 | 145.84 | 13.38 | 38.37 |
| 22Q3 (15) | 1.28 | 8.47 | -17.42 | 0.90 | 25.0 | -21.74 | 71.21 | -7.65 | 21.35 | 101.29 | -19.51 | 27.6 | 43.86 | -25.57 | 30.34 | 128.63 | -10.69 | 23.2 |
| 22Q2 (14) | 1.18 | -15.71 | 6.31 | 0.72 | -22.58 | -14.29 | 77.11 | 18.72 | -6.26 | 125.84 | 28.88 | 15.75 | 58.93 | 27.83 | 23.8 | 144.02 | 23.63 | 0.45 |
| 22Q1 (13) | 1.40 | -7.89 | -4.76 | 0.93 | -17.7 | -21.19 | 64.95 | 8.74 | 5.23 | 97.64 | 20.71 | 26.25 | 46.10 | 30.89 | 32.85 | 116.49 | 10.52 | 11.62 |
| 21Q4 (12) | 1.52 | -1.94 | 18.75 | 1.13 | -1.74 | 6.6 | 59.73 | 1.79 | -16.09 | 80.89 | 1.9 | -5.36 | 35.22 | 4.67 | -14.06 | 105.40 | 0.95 | -8.88 |
| 21Q3 (11) | 1.55 | 39.64 | 12.32 | 1.15 | 36.9 | -4.17 | 58.68 | -28.67 | -10.73 | 79.38 | -26.99 | 4.24 | 33.65 | -29.31 | -22.02 | 104.41 | -27.17 | 5.75 |
| 21Q2 (10) | 1.11 | -24.49 | -20.14 | 0.84 | -28.81 | -22.94 | 82.26 | 33.28 | 25.84 | 108.72 | 40.57 | 30.27 | 47.60 | 37.18 | 5.1 | 143.37 | 37.38 | 38.47 |
| 21Q1 (9) | 1.47 | 14.84 | 16.67 | 1.18 | 11.32 | 24.21 | 61.72 | -13.29 | -14.36 | 77.34 | -9.51 | -19.6 | 34.70 | -15.32 | -32.09 | 104.36 | -9.78 | -10.93 |
| 20Q4 (8) | 1.28 | -7.25 | -0.78 | 1.06 | -11.67 | 8.16 | 71.18 | 8.29 | 1.06 | 85.47 | 12.24 | -7.61 | 40.98 | -5.03 | -35.2 | 115.67 | 17.16 | 16.02 |
| 20Q3 (7) | 1.38 | -0.72 | 2.22 | 1.20 | 10.09 | -16.08 | 65.73 | 0.55 | -2.84 | 76.15 | -8.76 | 19.75 | 43.15 | -4.73 | -8.5 | 98.73 | -4.65 | 17.42 |
| 20Q2 (6) | 1.39 | 10.32 | -10.9 | 1.09 | 14.74 | -40.44 | 65.37 | -9.3 | 11.92 | 83.46 | -13.23 | 68.0 | 45.29 | -11.37 | 35.8 | 103.54 | -11.63 | 38.55 |
| 20Q1 (5) | 1.26 | -2.33 | -17.11 | 0.95 | -3.06 | -43.79 | 72.07 | 2.33 | 20.7 | 96.19 | 3.98 | 78.16 | 51.10 | -19.2 | 42.58 | 117.17 | 17.52 | 50.49 |
| 19Q4 (4) | 1.29 | -4.44 | 0.0 | 0.98 | -31.47 | 0.0 | 70.43 | 4.11 | 0.0 | 92.51 | 45.48 | 0.0 | 63.24 | 34.1 | 0.0 | 99.70 | 18.58 | 0.0 |
| 19Q3 (3) | 1.35 | -13.46 | 0.0 | 1.43 | -21.86 | 0.0 | 67.65 | 15.82 | 0.0 | 63.59 | 28.0 | 0.0 | 47.16 | 41.41 | 0.0 | 84.08 | 12.51 | 0.0 |
| 19Q2 (2) | 1.56 | 2.63 | 0.0 | 1.83 | 8.28 | 0.0 | 58.41 | -2.18 | 0.0 | 49.68 | -7.98 | 0.0 | 33.35 | -6.95 | 0.0 | 74.73 | -4.02 | 0.0 |
| 19Q1 (1) | 1.52 | 0.0 | 0.0 | 1.69 | 0.0 | 0.0 | 59.71 | 0.0 | 0.0 | 53.99 | 0.0 | 0.0 | 35.84 | 0.0 | 0.0 | 77.86 | 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) | 4.91 | 2.08 | 3.29 | 6.13 | 74.39 | -1.92 | 110.86 | -5.72 | 56.02 | 10.45 | 129.23 | -9.44 |
| 2022 (9) | 4.81 | -3.61 | 3.10 | -12.68 | 75.85 | 3.62 | 117.58 | 14.44 | 50.72 | 8.54 | 142.70 | 10.44 |
| 2021 (8) | 4.99 | -5.85 | 3.55 | -4.83 | 73.20 | 6.21 | 102.74 | 4.97 | 46.73 | -7.81 | 129.21 | 11.28 |
| 2020 (7) | 5.30 | -8.15 | 3.73 | -25.1 | 68.92 | 9.0 | 97.88 | 33.64 | 50.69 | 9.39 | 116.11 | 28.83 |
| 2019 (6) | 5.77 | 9.28 | 4.98 | 2.68 | 63.23 | -8.56 | 73.24 | -2.59 | 46.34 | -8.46 | 90.13 | -3.82 |
| 2018 (5) | 5.28 | 24.24 | 4.85 | 44.78 | 69.15 | -19.42 | 75.19 | -30.97 | 50.62 | -21.25 | 93.71 | -28.18 |
| 2017 (4) | 4.25 | -3.85 | 3.35 | 0.3 | 85.82 | 3.86 | 108.93 | -0.36 | 64.28 | 13.29 | 130.48 | -3.5 |
| 2016 (3) | 4.42 | -1.78 | 3.34 | -5.65 | 82.63 | 1.79 | 109.32 | 6.05 | 56.74 | 10.95 | 135.21 | 1.57 |
| 2015 (2) | 4.50 | 11.94 | 3.54 | 16.83 | 81.18 | -10.65 | 103.08 | -14.33 | 51.14 | -7.15 | 133.12 | -14.72 |
| 2014 (1) | 4.02 | -8.22 | 3.03 | -9.82 | 90.86 | 8.92 | 120.32 | 10.74 | 55.08 | -7.48 | 156.10 | 17.78 |
