- 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) | 1.66 | 5.73 | 4.4 | 1.01 | 4.12 | 10.99 | 54.85 | -5.25 | -3.94 | 89.88 | -4.57 | -9.88 | 61.34 | -5.93 | -6.09 | 83.39 | -3.99 | -8.87 |
| 23Q3 (19) | 1.57 | -4.85 | 1.29 | 0.97 | -6.73 | -2.02 | 57.89 | 4.84 | -1.16 | 94.18 | 7.92 | 2.0 | 65.21 | 4.79 | 12.74 | 86.86 | 8.22 | -6.65 |
| 23Q2 (18) | 1.65 | 3.12 | -2.37 | 1.04 | 9.47 | -0.95 | 55.22 | -2.64 | 2.28 | 87.27 | -9.04 | 1.04 | 62.23 | -10.34 | 8.77 | 80.26 | -3.58 | -3.46 |
| 23Q1 (17) | 1.60 | 0.63 | 1.27 | 0.95 | 4.4 | -7.77 | 56.72 | -0.67 | -1.41 | 95.94 | -3.8 | 8.46 | 69.41 | 6.26 | 12.94 | 83.24 | -9.04 | -1.51 |
| 22Q4 (16) | 1.59 | 2.58 | -8.09 | 0.91 | -8.08 | -17.27 | 57.10 | -2.51 | 8.72 | 99.73 | 8.01 | 20.29 | 65.32 | 12.93 | 12.78 | 91.51 | -1.66 | 18.06 |
| 22Q3 (15) | 1.55 | -8.28 | -6.63 | 0.99 | -5.71 | -1.0 | 58.57 | 8.48 | 7.0 | 92.33 | 6.9 | 1.88 | 57.84 | 1.1 | -7.25 | 93.05 | 11.92 | 12.08 |
| 22Q2 (14) | 1.69 | 6.96 | -1.17 | 1.05 | 1.94 | 3.96 | 53.99 | -6.15 | 1.64 | 86.37 | -2.36 | -4.31 | 57.21 | -6.92 | -12.29 | 83.14 | -1.63 | 6.37 |
| 22Q1 (13) | 1.58 | -8.67 | -1.25 | 1.03 | -6.36 | 8.42 | 57.53 | 9.54 | 1.45 | 88.46 | 6.69 | -7.52 | 61.46 | 6.11 | -14.8 | 84.52 | 9.04 | 5.37 |
| 21Q4 (12) | 1.73 | 4.22 | -3.89 | 1.10 | 10.0 | 3.77 | 52.52 | -4.06 | 4.04 | 82.91 | -8.52 | -3.36 | 57.92 | -7.12 | -3.6 | 77.51 | -6.64 | 1.73 |
| 21Q3 (11) | 1.66 | -2.92 | -9.29 | 1.00 | -0.99 | 4.17 | 54.74 | 3.05 | 10.05 | 90.63 | 0.41 | -4.28 | 62.36 | -4.4 | 7.83 | 83.02 | 6.22 | -4.11 |
| 21Q2 (10) | 1.71 | 6.87 | -4.47 | 1.01 | 6.32 | 14.77 | 53.12 | -6.33 | 4.32 | 90.26 | -5.64 | -13.04 | 65.23 | -9.58 | 7.37 | 78.16 | -2.56 | -16.82 |
| 21Q1 (9) | 1.60 | -11.11 | 3.23 | 0.95 | -10.38 | 15.85 | 56.71 | 12.34 | -3.21 | 95.65 | 11.49 | -14.03 | 72.14 | 20.07 | 4.51 | 80.21 | 5.28 | -20.44 |
| 20Q4 (8) | 1.80 | -1.64 | -0.55 | 1.06 | 10.42 | 0.95 | 50.48 | 1.49 | 0.44 | 85.79 | -9.39 | -0.73 | 60.08 | 3.89 | 16.59 | 76.19 | -12.0 | -10.52 |
| 20Q3 (7) | 1.83 | 2.23 | 17.31 | 0.96 | 9.09 | 11.63 | 49.74 | -2.32 | -14.9 | 94.68 | -8.79 | -10.97 | 57.83 | -4.81 | 2.68 | 86.58 | -7.86 | -20.19 |
| 20Q2 (6) | 1.79 | 15.48 | 14.74 | 0.88 | 7.32 | 7.32 | 50.92 | -13.09 | -12.97 | 103.80 | -6.71 | -6.87 | 60.75 | -11.99 | 4.47 | 93.97 | -6.79 | -15.96 |
| 20Q1 (5) | 1.55 | -14.36 | 9.93 | 0.82 | -21.9 | 6.49 | 58.59 | 16.57 | -9.43 | 111.26 | 28.74 | -6.1 | 69.03 | 33.96 | 6.33 | 100.82 | 18.4 | -14.75 |
| 19Q4 (4) | 1.81 | 16.03 | 0.0 | 1.05 | 22.09 | 0.0 | 50.26 | -14.01 | 0.0 | 86.42 | -18.74 | 0.0 | 51.53 | -8.5 | 0.0 | 85.15 | -21.51 | 0.0 |
| 19Q3 (3) | 1.56 | 0.0 | 0.0 | 0.86 | 4.88 | 0.0 | 58.45 | -0.1 | 0.0 | 106.35 | -4.58 | 0.0 | 56.32 | -3.15 | 0.0 | 108.48 | -2.99 | 0.0 |
| 19Q2 (2) | 1.56 | 10.64 | 0.0 | 0.82 | 6.49 | 0.0 | 58.51 | -9.55 | 0.0 | 111.46 | -5.93 | 0.0 | 58.15 | -10.43 | 0.0 | 111.82 | -5.45 | 0.0 |
| 19Q1 (1) | 1.41 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 64.69 | 0.0 | 0.0 | 118.49 | 0.0 | 0.0 | 64.92 | 0.0 | 0.0 | 118.26 | 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) | 6.39 | 1.27 | 3.81 | -6.16 | 57.13 | -1.21 | 95.71 | 6.55 | 66.30 | 2.93 | 86.53 | 3.95 |
| 2022 (9) | 6.31 | -2.62 | 4.06 | -5.58 | 57.83 | 2.72 | 89.83 | 5.93 | 64.41 | 2.58 | 83.24 | 6.3 |
| 2021 (8) | 6.48 | 1.57 | 4.30 | 10.54 | 56.30 | -1.57 | 84.80 | -9.72 | 62.79 | -5.45 | 78.31 | -7.56 |
| 2020 (7) | 6.38 | 2.57 | 3.89 | 6.28 | 57.20 | -2.47 | 93.93 | -5.72 | 66.41 | 10.17 | 84.71 | -13.56 |
| 2019 (6) | 6.22 | 11.87 | 3.66 | 0.83 | 58.65 | -10.58 | 99.63 | -0.79 | 60.28 | 2.07 | 98.00 | -8.36 |
| 2018 (5) | 5.56 | 10.54 | 3.63 | -21.94 | 65.59 | -9.63 | 100.42 | 27.87 | 59.06 | -0.77 | 106.94 | 16.75 |
| 2017 (4) | 5.03 | 11.78 | 4.65 | -3.73 | 72.58 | -10.54 | 78.53 | 3.94 | 59.52 | -12.97 | 91.60 | 3.75 |
| 2016 (3) | 4.50 | -3.23 | 4.83 | -2.62 | 81.13 | 3.35 | 75.55 | 2.71 | 68.39 | 6.71 | 88.29 | 0.36 |
| 2015 (2) | 4.65 | 6.65 | 4.96 | -3.88 | 78.50 | -6.25 | 73.56 | 3.93 | 64.09 | 2.28 | 87.97 | -4.22 |
| 2014 (1) | 4.36 | 8.19 | 5.16 | 4.88 | 83.73 | -7.49 | 70.78 | -4.63 | 62.66 | -1.28 | 91.85 | -9.29 |
