- 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) | 1.39 | 6.11 | 11.2 | 1.44 | 5.88 | 0.7 | 65.39 | -5.79 | -10.22 | 63.25 | -5.47 | -0.49 | 54.42 | -5.04 | -8.58 | 74.22 | -6.06 | -3.43 |
| 23Q3 (19) | 1.31 | 1.55 | 0.77 | 1.36 | 3.82 | -10.53 | 69.41 | -1.27 | -1.11 | 66.91 | -3.63 | 11.63 | 57.31 | 0.74 | -1.66 | 79.01 | -4.62 | 9.98 |
| 23Q2 (18) | 1.29 | 7.5 | 2.38 | 1.31 | 2.34 | -12.67 | 70.30 | -7.01 | -2.63 | 69.43 | -2.28 | 14.82 | 56.89 | -6.49 | -6.46 | 82.84 | -3.46 | 15.3 |
| 23Q1 (17) | 1.20 | -4.0 | 2.56 | 1.28 | -10.49 | -13.51 | 75.60 | 3.8 | -2.9 | 71.05 | 11.78 | 15.45 | 60.84 | 2.2 | -4.7 | 85.81 | 11.64 | 13.57 |
| 22Q4 (16) | 1.25 | -3.85 | -2.34 | 1.43 | -5.92 | -10.63 | 72.83 | 3.76 | 2.4 | 63.56 | 6.04 | 11.47 | 59.53 | 2.14 | 0.97 | 76.86 | 6.99 | 11.1 |
| 22Q3 (15) | 1.30 | 3.17 | 9.24 | 1.52 | 1.33 | 3.4 | 70.19 | -2.78 | -8.15 | 59.94 | -0.88 | -2.88 | 58.28 | -4.18 | -9.91 | 71.84 | -0.01 | -2.21 |
| 22Q2 (14) | 1.26 | 7.69 | -8.03 | 1.50 | 1.35 | -10.71 | 72.20 | -7.27 | 8.93 | 60.47 | -1.74 | 11.69 | 60.82 | -4.73 | 5.01 | 71.85 | -4.91 | 14.96 |
| 22Q1 (13) | 1.17 | -8.59 | -14.6 | 1.48 | -7.5 | -13.45 | 77.86 | 9.48 | 16.84 | 61.54 | 7.93 | 15.85 | 63.84 | 8.28 | 10.7 | 75.56 | 9.22 | 21.69 |
| 21Q4 (12) | 1.28 | 7.56 | -9.22 | 1.60 | 8.84 | -8.05 | 71.12 | -6.94 | 10.49 | 57.02 | -7.62 | 9.13 | 58.96 | -8.86 | 4.61 | 69.18 | -5.83 | 14.78 |
| 21Q3 (11) | 1.19 | -13.14 | -13.77 | 1.47 | -12.5 | -4.55 | 76.42 | 15.3 | 16.26 | 61.72 | 14.0 | 4.68 | 64.69 | 11.69 | 14.17 | 73.46 | 17.54 | 8.0 |
| 21Q2 (10) | 1.37 | 0.0 | 4.58 | 1.68 | -1.75 | 17.48 | 66.28 | -0.54 | -4.88 | 54.14 | 1.92 | -15.09 | 57.92 | 0.43 | 1.92 | 62.50 | 0.66 | -18.42 |
| 21Q1 (9) | 1.37 | -2.84 | 19.13 | 1.71 | -1.72 | 28.57 | 66.64 | 3.53 | -15.84 | 53.12 | 1.67 | -22.34 | 57.67 | 2.32 | -10.0 | 62.09 | 3.02 | -25.64 |
| 20Q4 (8) | 1.41 | 2.17 | 8.46 | 1.74 | 12.99 | 7.41 | 64.37 | -2.07 | -8.13 | 52.25 | -11.38 | -7.03 | 56.36 | -0.53 | 5.88 | 60.27 | -11.39 | -17.48 |
| 20Q3 (7) | 1.38 | 5.34 | 9.52 | 1.54 | 7.69 | -1.91 | 65.73 | -5.67 | -9.1 | 58.96 | -7.53 | 1.59 | 56.66 | -0.3 | 12.04 | 68.02 | -11.21 | -14.74 |
| 20Q2 (6) | 1.31 | 13.91 | 2.34 | 1.43 | 7.52 | -3.38 | 69.68 | -12.0 | -1.8 | 63.76 | -6.78 | 3.95 | 56.83 | -11.31 | 13.41 | 76.61 | -8.25 | -6.78 |
| 20Q1 (5) | 1.15 | -11.54 | -0.86 | 1.33 | -17.9 | -1.48 | 79.18 | 13.0 | 0.96 | 68.40 | 21.71 | 1.8 | 64.08 | 20.38 | 21.11 | 83.50 | 14.32 | -9.93 |
| 19Q4 (4) | 1.30 | 3.17 | 0.0 | 1.62 | 3.18 | 0.0 | 70.07 | -3.1 | 0.0 | 56.20 | -3.17 | 0.0 | 53.23 | 5.26 | 0.0 | 73.04 | -8.45 | 0.0 |
| 19Q3 (3) | 1.26 | -1.56 | 0.0 | 1.57 | 6.08 | 0.0 | 72.31 | 1.9 | 0.0 | 58.04 | -5.38 | 0.0 | 50.57 | 0.92 | 0.0 | 79.78 | -2.92 | 0.0 |
| 19Q2 (2) | 1.28 | 10.34 | 0.0 | 1.48 | 9.63 | 0.0 | 70.96 | -9.52 | 0.0 | 61.34 | -8.71 | 0.0 | 50.11 | -5.29 | 0.0 | 82.18 | -11.36 | 0.0 |
| 19Q1 (1) | 1.16 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 78.43 | 0.0 | 0.0 | 67.19 | 0.0 | 0.0 | 52.91 | 0.0 | 0.0 | 92.71 | 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) | 5.08 | 4.1 | 5.46 | -6.02 | 71.83 | -3.92 | 66.84 | 6.43 | 58.96 | -4.39 | 79.71 | 5.03 |
| 2022 (9) | 4.88 | -5.79 | 5.81 | -10.2 | 74.76 | 6.03 | 62.80 | 11.33 | 61.67 | 1.41 | 75.89 | 14.78 |
| 2021 (8) | 5.18 | 5.71 | 6.47 | 3.69 | 70.51 | -5.36 | 56.41 | -3.57 | 60.81 | -0.15 | 66.12 | -8.29 |
| 2020 (7) | 4.90 | -1.61 | 6.24 | 4.17 | 74.50 | 1.72 | 58.50 | -4.07 | 60.90 | 16.18 | 72.10 | -11.86 |
| 2019 (6) | 4.98 | -1.58 | 5.99 | -5.82 | 73.24 | 1.51 | 60.98 | 6.31 | 52.42 | 14.35 | 81.80 | -2.22 |
| 2018 (5) | 5.06 | 5.64 | 6.36 | 1.44 | 72.15 | -5.38 | 57.36 | -1.53 | 45.84 | -10.26 | 83.66 | 0.29 |
| 2017 (4) | 4.79 | 4.81 | 6.27 | 7.18 | 76.25 | -4.54 | 58.25 | -6.56 | 51.08 | -7.68 | 83.42 | -3.99 |
| 2016 (3) | 4.57 | 0.22 | 5.85 | 5.41 | 79.88 | -0.21 | 62.34 | -5.16 | 55.33 | 10.93 | 86.89 | -9.4 |
| 2015 (2) | 4.56 | -7.32 | 5.55 | -1.77 | 80.05 | 7.88 | 65.73 | 1.67 | 49.88 | 21.63 | 95.90 | -1.98 |
| 2014 (1) | 4.92 | -2.77 | 5.65 | 1.8 | 74.20 | 2.87 | 64.65 | -1.66 | 41.01 | 3.61 | 97.84 | -0.46 |
