- 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) | 0.54 | -27.03 | -12.9 | 0.52 | 6.12 | -7.14 | 167.62 | 35.93 | 14.13 | 175.49 | -5.16 | 7.73 | 33.04 | -21.52 | -44.1 | 310.07 | 16.46 | 23.7 |
| 23Q3 (19) | 0.74 | -2.63 | -36.75 | 0.49 | 0.0 | -12.5 | 123.31 | 3.32 | 58.56 | 185.04 | -0.34 | 14.76 | 42.10 | -24.09 | -10.29 | 266.24 | 6.68 | 38.61 |
| 23Q2 (18) | 0.76 | -16.48 | -9.52 | 0.49 | -7.55 | 0.0 | 119.35 | 18.77 | 10.42 | 185.67 | 7.18 | -0.59 | 55.46 | -16.08 | -3.58 | 249.56 | 20.19 | 5.15 |
| 23Q1 (17) | 0.91 | 46.77 | -3.19 | 0.53 | -5.36 | -7.02 | 100.49 | -31.58 | 3.75 | 173.23 | 6.34 | 9.34 | 66.09 | 11.81 | 44.84 | 207.63 | -17.17 | -0.97 |
| 22Q4 (16) | 0.62 | -47.01 | -27.06 | 0.56 | 0.0 | 5.66 | 146.87 | 88.85 | 36.99 | 162.90 | 1.03 | -5.06 | 59.11 | 25.95 | 32.53 | 250.66 | 30.5 | 7.03 |
| 22Q3 (15) | 1.17 | 39.29 | 40.96 | 0.56 | 14.29 | -11.11 | 77.77 | -28.05 | -28.98 | 161.24 | -13.67 | 12.35 | 46.93 | -18.41 | -9.47 | 192.08 | -19.07 | -4.52 |
| 22Q2 (14) | 0.84 | -10.64 | -13.4 | 0.49 | -14.04 | -40.24 | 108.09 | 11.59 | 15.14 | 186.77 | 17.89 | 68.52 | 57.52 | 26.06 | -9.16 | 237.34 | 13.2 | 67.87 |
| 22Q1 (13) | 0.94 | 10.59 | -17.54 | 0.57 | 7.55 | -31.33 | 96.86 | -9.65 | 21.29 | 158.43 | -7.66 | 44.74 | 45.63 | 2.31 | -45.22 | 209.66 | -10.48 | 97.76 |
| 21Q4 (12) | 0.85 | 2.41 | -26.72 | 0.53 | -15.87 | -42.39 | 107.21 | -2.1 | 36.4 | 171.58 | 19.56 | 73.56 | 44.60 | -13.97 | -45.92 | 234.20 | 16.41 | 146.55 |
| 21Q3 (11) | 0.83 | -14.43 | -22.43 | 0.63 | -23.17 | -38.83 | 109.51 | 16.65 | 28.77 | 143.51 | 29.49 | 61.79 | 51.84 | -18.13 | -37.21 | 201.18 | 42.3 | 120.64 |
| 21Q2 (10) | 0.97 | -14.91 | -15.65 | 0.82 | -1.2 | -30.51 | 93.88 | 17.56 | 18.67 | 110.83 | 1.25 | 43.66 | 63.32 | -23.99 | -2.48 | 141.38 | 33.35 | 54.82 |
| 21Q1 (9) | 1.14 | -1.72 | 26.67 | 0.83 | -9.78 | 2.47 | 79.86 | 1.6 | -21.13 | 109.46 | 10.72 | -2.74 | 83.30 | 1.01 | 8.45 | 106.02 | 11.61 | -22.61 |
| 20Q4 (8) | 1.16 | 8.41 | -27.5 | 0.92 | -10.68 | -17.86 | 78.60 | -7.57 | 38.36 | 98.86 | 11.45 | 21.99 | 82.47 | -0.11 | 38.72 | 94.99 | 4.18 | 21.16 |
| 20Q3 (7) | 1.07 | -6.96 | -10.83 | 1.03 | -12.71 | 151.22 | 85.04 | 7.5 | 11.81 | 88.70 | 14.97 | -59.6 | 82.56 | 27.15 | -54.14 | 91.18 | -0.15 | -21.12 |
| 20Q2 (6) | 1.15 | 27.78 | 1.77 | 1.18 | 45.68 | 180.95 | 79.11 | -21.87 | -1.67 | 77.15 | -31.45 | -64.02 | 64.93 | -15.47 | -64.98 | 91.32 | -33.34 | -16.6 |
| 20Q1 (5) | 0.90 | -43.75 | -40.0 | 0.81 | -27.68 | 15.71 | 101.26 | 78.24 | 67.01 | 112.54 | 38.87 | -13.96 | 76.81 | 29.2 | -24.75 | 136.99 | 74.73 | 53.3 |
| 19Q4 (4) | 1.60 | 33.33 | 0.0 | 1.12 | 173.17 | 0.0 | 56.81 | -25.31 | 0.0 | 81.04 | -63.09 | 0.0 | 59.45 | -66.98 | 0.0 | 78.40 | -32.17 | 0.0 |
| 19Q3 (3) | 1.20 | 6.19 | 0.0 | 0.41 | -2.38 | 0.0 | 76.06 | -5.46 | 0.0 | 219.57 | 2.39 | 0.0 | 180.04 | -2.89 | 0.0 | 115.59 | 5.56 | 0.0 |
| 19Q2 (2) | 1.13 | -24.67 | 0.0 | 0.42 | -40.0 | 0.0 | 80.45 | 32.69 | 0.0 | 214.44 | 63.94 | 0.0 | 185.40 | 81.64 | 0.0 | 109.50 | 22.54 | 0.0 |
| 19Q1 (1) | 1.50 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 60.63 | 0.0 | 0.0 | 130.80 | 0.0 | 0.0 | 102.07 | 0.0 | 0.0 | 89.36 | 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) | 3.19 | -17.36 | 2.13 | 0.0 | 114.59 | 21.27 | 171.20 | 0.01 | 49.97 | -13.08 | 235.82 | 13.28 |
| 2022 (9) | 3.86 | -11.26 | 2.13 | -19.62 | 94.49 | 12.72 | 171.18 | 24.47 | 57.49 | -10.94 | 208.18 | 32.77 |
| 2021 (8) | 4.35 | -0.68 | 2.65 | -23.19 | 83.83 | 0.71 | 137.53 | 30.11 | 64.55 | -18.66 | 156.80 | 43.09 |
| 2020 (7) | 4.38 | -22.2 | 3.45 | -16.87 | 83.24 | 28.38 | 105.70 | 20.03 | 79.36 | 35.75 | 109.58 | 16.04 |
| 2019 (6) | 5.63 | 5.63 | 4.15 | 31.33 | 64.84 | -5.38 | 88.06 | -23.84 | 58.46 | -7.91 | 94.43 | -21.76 |
| 2018 (5) | 5.33 | 2.7 | 3.16 | -10.48 | 68.53 | -2.56 | 115.63 | 11.87 | 63.48 | 31.56 | 120.69 | -3.79 |
| 2017 (4) | 5.19 | 17.42 | 3.53 | 28.36 | 70.33 | -14.84 | 103.36 | -22.23 | 48.25 | -21.26 | 125.45 | -18.66 |
| 2016 (3) | 4.42 | 31.94 | 2.75 | 16.03 | 82.59 | -24.1 | 132.90 | -13.68 | 61.28 | -10.09 | 154.22 | -20.76 |
| 2015 (2) | 3.35 | 91.43 | 2.37 | 41.92 | 108.81 | -47.69 | 153.96 | -29.65 | 68.16 | -18.81 | 194.62 | -43.24 |
| 2014 (1) | 1.75 | -61.71 | 1.67 | -56.05 | 208.01 | 160.34 | 218.84 | 127.56 | 83.95 | 277.81 | 342.91 | 122.89 |
