- 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) | 1.00 | -3.85 | -0.99 | 0.94 | 4.44 | 20.51 | 91.02 | 3.71 | 1.45 | 97.04 | -4.47 | -16.52 | 47.07 | 10.47 | 5.33 | 140.99 | -3.91 | -12.58 |
| 23Q3 (19) | 1.04 | 30.0 | 13.04 | 0.90 | 26.76 | 16.88 | 87.76 | -22.54 | -11.34 | 101.58 | -21.05 | -14.52 | 42.61 | -13.24 | -19.69 | 146.73 | -23.91 | -10.93 |
| 23Q2 (18) | 0.80 | -24.53 | -13.04 | 0.71 | -17.44 | -18.39 | 113.29 | 32.1 | 14.96 | 128.67 | 21.35 | 22.43 | 49.11 | 18.59 | -17.67 | 192.85 | 28.24 | 33.92 |
| 23Q1 (17) | 1.06 | 4.95 | 0.0 | 0.86 | 10.26 | -18.1 | 85.76 | -4.41 | 0.26 | 106.03 | -8.78 | 21.79 | 41.41 | -7.34 | -16.14 | 150.38 | -6.75 | 22.03 |
| 22Q4 (16) | 1.01 | 9.78 | -2.88 | 0.78 | 1.3 | -20.41 | 89.72 | -9.36 | 2.47 | 116.24 | -2.18 | 25.46 | 44.69 | -15.77 | -6.13 | 161.27 | -2.11 | 21.62 |
| 22Q3 (15) | 0.92 | 0.0 | -6.12 | 0.77 | -11.49 | -20.62 | 98.98 | 0.44 | 6.53 | 118.83 | 13.06 | 26.25 | 53.06 | -11.05 | 3.01 | 164.74 | 14.4 | 21.55 |
| 22Q2 (14) | 0.92 | -13.21 | -8.91 | 0.87 | -17.14 | -20.18 | 98.55 | 15.21 | 9.28 | 105.10 | 20.72 | 25.43 | 59.65 | 20.8 | 8.14 | 144.00 | 16.85 | 21.2 |
| 22Q1 (13) | 1.06 | 1.92 | 9.28 | 1.05 | 7.14 | -9.48 | 85.54 | -2.31 | -8.73 | 87.06 | -6.03 | 10.65 | 49.38 | 3.72 | -9.19 | 123.23 | -7.07 | 4.41 |
| 21Q4 (12) | 1.04 | 6.12 | -5.45 | 0.98 | 1.03 | -20.33 | 87.56 | -5.76 | 5.9 | 92.65 | -1.56 | 25.24 | 47.61 | -7.57 | 11.19 | 132.60 | -2.16 | 16.48 |
| 21Q3 (11) | 0.98 | -2.97 | -7.55 | 0.97 | -11.01 | -3.96 | 92.91 | 3.03 | 7.87 | 94.12 | 12.33 | 4.89 | 51.51 | -6.62 | 27.09 | 135.53 | 14.07 | 0.16 |
| 21Q2 (10) | 1.01 | 4.12 | 34.67 | 1.09 | -6.03 | 31.33 | 90.18 | -3.78 | -25.49 | 83.79 | 6.49 | -23.36 | 55.16 | 1.43 | 9.9 | 118.81 | 0.67 | -34.06 |
| 21Q1 (9) | 0.97 | -11.82 | 4.3 | 1.16 | -5.69 | 7.41 | 93.72 | 13.35 | -4.62 | 78.68 | 6.35 | -6.8 | 54.38 | 27.0 | 13.2 | 118.02 | 3.67 | -12.35 |
| 20Q4 (8) | 1.10 | 3.77 | 5.77 | 1.23 | 21.78 | 6.96 | 82.68 | -4.01 | -5.47 | 73.98 | -17.55 | -6.31 | 42.82 | 5.65 | 8.24 | 113.84 | -15.87 | -10.26 |
| 20Q3 (7) | 1.06 | 41.33 | 12.77 | 1.01 | 21.69 | 4.12 | 86.13 | -28.84 | -10.7 | 89.73 | -17.93 | -4.61 | 40.53 | -19.25 | -9.39 | 135.32 | -24.89 | -7.18 |
| 20Q2 (6) | 0.75 | -19.35 | -27.18 | 0.83 | -23.15 | -19.42 | 121.03 | 23.17 | 36.88 | 109.33 | 29.51 | 23.4 | 50.19 | 4.48 | 8.26 | 180.17 | 33.81 | 37.9 |
| 20Q1 (5) | 0.93 | -10.58 | -4.12 | 1.08 | -6.09 | 3.85 | 98.26 | 12.35 | 4.51 | 84.42 | 6.91 | -3.19 | 48.04 | 21.44 | -3.05 | 134.65 | 6.14 | 2.26 |
| 19Q4 (4) | 1.04 | 10.64 | 0.0 | 1.15 | 18.56 | 0.0 | 87.46 | -9.32 | 0.0 | 78.96 | -16.06 | 0.0 | 39.56 | -11.56 | 0.0 | 126.86 | -12.98 | 0.0 |
| 19Q3 (3) | 0.94 | -8.74 | 0.0 | 0.97 | -5.83 | 0.0 | 96.45 | 9.08 | 0.0 | 94.07 | 6.17 | 0.0 | 44.73 | -3.52 | 0.0 | 145.79 | 11.59 | 0.0 |
| 19Q2 (2) | 1.03 | 6.19 | 0.0 | 1.03 | -0.96 | 0.0 | 88.42 | -5.96 | 0.0 | 88.60 | 1.61 | 0.0 | 46.36 | -6.44 | 0.0 | 130.65 | -0.77 | 0.0 |
| 19Q1 (1) | 0.97 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 94.02 | 0.0 | 0.0 | 87.20 | 0.0 | 0.0 | 49.55 | 0.0 | 0.0 | 131.67 | 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) | 3.70 | -17.41 | 3.31 | -12.89 | 98.60 | 21.0 | 110.27 | 14.73 | 47.80 | 13.78 | 161.07 | 18.78 |
| 2022 (9) | 4.48 | 14.87 | 3.80 | -11.83 | 81.49 | -12.84 | 96.11 | 13.55 | 42.01 | -9.48 | 135.60 | 2.95 |
| 2021 (8) | 3.90 | 14.71 | 4.31 | 4.36 | 93.49 | -12.88 | 84.64 | -4.17 | 46.41 | -12.57 | 131.72 | -7.59 |
| 2020 (7) | 3.40 | -10.76 | 4.13 | -1.9 | 107.31 | 12.01 | 88.32 | 1.9 | 53.08 | 2.16 | 142.54 | 9.22 |
| 2019 (6) | 3.81 | -4.27 | 4.21 | -11.92 | 95.80 | 4.48 | 86.67 | 13.61 | 51.96 | -11.51 | 130.51 | 19.45 |
| 2018 (5) | 3.98 | -5.01 | 4.78 | -8.95 | 91.69 | 5.27 | 76.29 | 9.69 | 58.72 | -5.7 | 109.26 | 15.78 |
| 2017 (4) | 4.19 | 16.71 | 5.25 | 8.47 | 87.10 | -14.38 | 69.55 | -7.71 | 62.27 | -1.5 | 94.37 | -17.12 |
| 2016 (3) | 3.59 | -5.03 | 4.84 | -10.2 | 101.73 | 5.45 | 75.36 | 11.31 | 63.22 | 15.79 | 113.87 | 3.92 |
| 2015 (2) | 3.78 | -5.74 | 5.39 | -6.42 | 96.47 | 5.99 | 67.70 | 6.78 | 54.60 | 12.09 | 109.57 | 3.65 |
| 2014 (1) | 4.01 | -2.43 | 5.76 | -0.35 | 91.02 | 2.44 | 63.40 | 0.46 | 48.71 | -1.95 | 105.71 | 3.34 |
