- 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) | 1.26 | 11.5 | 27.27 | 0.61 | 1.67 | -25.61 | 72.03 | -10.25 | -21.72 | 149.54 | -0.86 | 34.38 | 50.21 | -2.49 | 9.72 | 171.37 | -4.59 | 8.79 |
| 23Q3 (19) | 1.13 | -2.59 | 8.65 | 0.60 | 1.69 | -27.71 | 80.26 | 2.03 | -7.85 | 150.84 | -2.43 | 37.4 | 51.49 | 5.12 | 12.77 | 179.62 | -2.52 | 18.78 |
| 23Q2 (18) | 1.16 | 45.0 | 4.5 | 0.59 | 9.26 | -22.37 | 78.66 | -31.08 | -4.39 | 154.59 | -8.76 | 29.19 | 48.98 | -20.6 | -5.88 | 184.26 | -16.95 | 22.93 |
| 23Q1 (17) | 0.80 | -19.19 | -23.08 | 0.54 | -34.15 | -34.94 | 114.13 | 24.04 | 30.46 | 169.43 | 52.26 | 53.76 | 61.69 | 34.81 | 16.7 | 221.86 | 40.84 | 53.21 |
| 22Q4 (16) | 0.99 | -4.81 | -11.61 | 0.82 | -1.2 | -11.83 | 92.01 | 5.64 | 12.97 | 111.28 | 1.37 | 14.23 | 45.76 | 0.22 | -15.62 | 157.53 | 4.17 | 26.39 |
| 22Q3 (15) | 1.04 | -6.31 | -15.45 | 0.83 | 9.21 | -20.19 | 87.10 | 5.87 | 17.73 | 109.78 | -8.26 | 25.23 | 45.66 | -12.26 | -13.74 | 151.22 | 0.89 | 39.1 |
| 22Q2 (14) | 1.11 | 6.73 | -9.02 | 0.76 | -8.43 | -35.04 | 82.27 | -5.96 | 10.07 | 119.66 | 8.59 | 54.38 | 52.04 | -1.55 | 4.52 | 149.89 | 3.51 | 46.29 |
| 22Q1 (13) | 1.04 | -7.14 | -11.11 | 0.83 | -10.75 | -34.13 | 87.48 | 7.4 | 12.21 | 110.19 | 13.11 | 53.08 | 52.86 | -2.53 | 3.93 | 144.81 | 16.18 | 46.15 |
| 21Q4 (12) | 1.12 | -8.94 | -7.44 | 0.93 | -10.58 | -30.6 | 81.45 | 10.1 | 7.95 | 97.42 | 11.13 | 43.08 | 54.23 | 2.46 | 19.11 | 124.64 | 14.65 | 27.17 |
| 21Q3 (11) | 1.23 | 0.82 | 8.85 | 1.04 | -11.11 | -7.14 | 73.98 | -1.02 | -8.42 | 87.66 | 13.1 | 7.94 | 52.93 | 6.31 | 11.22 | 108.71 | 6.1 | -4.97 |
| 21Q2 (10) | 1.22 | 4.27 | 14.02 | 1.17 | -7.14 | 20.62 | 74.74 | -4.13 | -12.43 | 77.51 | 7.68 | -17.23 | 49.79 | -2.1 | -13.15 | 102.46 | 3.41 | -15.79 |
| 21Q1 (9) | 1.17 | -3.31 | 12.5 | 1.26 | -5.97 | 15.6 | 77.96 | 3.33 | -10.72 | 71.98 | 5.71 | -13.58 | 50.86 | 11.71 | -13.8 | 99.08 | 1.09 | -11.22 |
| 20Q4 (8) | 1.21 | 7.08 | -3.2 | 1.34 | 19.64 | 3.08 | 75.45 | -6.6 | 3.36 | 68.09 | -16.16 | -2.52 | 45.53 | -4.33 | -5.6 | 98.01 | -14.33 | 3.57 |
| 20Q3 (7) | 1.13 | 5.61 | -5.83 | 1.12 | 15.46 | -6.67 | 80.78 | -5.35 | 6.8 | 81.21 | -13.28 | 7.17 | 47.59 | -16.99 | 1.43 | 114.40 | -5.98 | 9.47 |
| 20Q2 (6) | 1.07 | 2.88 | -5.31 | 0.97 | -11.01 | -14.91 | 85.35 | -2.26 | 6.12 | 93.65 | 12.44 | 17.09 | 57.33 | -2.83 | 14.41 | 121.67 | 9.02 | 10.31 |
| 20Q1 (5) | 1.04 | -16.8 | -8.77 | 1.09 | -16.15 | -7.63 | 87.32 | 19.62 | 9.6 | 83.29 | 19.24 | 8.27 | 59.00 | 22.33 | 18.14 | 111.60 | 17.93 | 4.63 |
| 19Q4 (4) | 1.25 | 4.17 | 0.0 | 1.30 | 8.33 | 0.0 | 73.00 | -3.49 | 0.0 | 69.85 | -7.83 | 0.0 | 48.23 | 2.79 | 0.0 | 94.63 | -9.44 | 0.0 |
| 19Q3 (3) | 1.20 | 6.19 | 0.0 | 1.20 | 5.26 | 0.0 | 75.64 | -5.96 | 0.0 | 75.78 | -5.25 | 0.0 | 46.92 | -6.37 | 0.0 | 104.50 | -5.26 | 0.0 |
| 19Q2 (2) | 1.13 | -0.88 | 0.0 | 1.14 | -3.39 | 0.0 | 80.43 | 0.95 | 0.0 | 79.98 | 3.96 | 0.0 | 50.11 | 0.34 | 0.0 | 110.30 | 3.41 | 0.0 |
| 19Q1 (1) | 1.14 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 79.67 | 0.0 | 0.0 | 76.93 | 0.0 | 0.0 | 49.94 | 0.0 | 0.0 | 106.66 | 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) | 3.34 | -23.74 | 2.31 | -36.01 | 109.25 | 31.23 | 157.96 | 56.32 | 55.86 | 21.01 | 211.34 | 52.99 |
| 2022 (9) | 4.38 | -2.88 | 3.61 | -16.05 | 83.25 | 2.89 | 101.05 | 19.02 | 46.16 | -5.58 | 138.14 | 18.14 |
| 2021 (8) | 4.51 | 3.68 | 4.30 | -12.6 | 80.91 | -3.53 | 84.90 | 14.53 | 48.89 | -9.36 | 116.93 | 12.37 |
| 2020 (7) | 4.35 | -2.68 | 4.92 | 1.65 | 83.87 | 2.72 | 74.13 | -1.72 | 53.94 | 3.45 | 104.06 | -0.84 |
| 2019 (6) | 4.47 | 1.13 | 4.84 | 2.98 | 81.65 | -1.15 | 75.43 | -2.9 | 52.14 | 2.74 | 104.94 | -4.18 |
| 2018 (5) | 4.42 | 11.06 | 4.70 | -8.02 | 82.60 | -10.04 | 77.68 | 8.83 | 50.75 | -11.26 | 109.52 | 3.32 |
| 2017 (4) | 3.98 | -5.01 | 5.11 | -12.95 | 91.82 | 5.42 | 71.38 | 14.81 | 57.19 | 21.45 | 106.00 | 3.74 |
| 2016 (3) | 4.19 | -3.46 | 5.87 | 10.55 | 87.10 | 3.65 | 62.17 | -9.58 | 47.09 | 26.42 | 102.18 | -11.56 |
| 2015 (2) | 4.34 | -4.19 | 5.31 | 5.57 | 84.03 | 4.28 | 68.76 | -5.2 | 37.25 | 2.0 | 115.53 | -0.91 |
| 2014 (1) | 4.53 | 4.62 | 5.03 | 8.41 | 80.58 | -4.37 | 72.53 | -7.7 | 36.52 | -3.05 | 116.59 | -6.85 |
