- 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) | 0.73 | 0.0 | 0.0 | 1.13 | 16.49 | 88.33 | 125.22 | 0.68 | -0.03 | 80.21 | -14.14 | -46.7 | 37.45 | 11.86 | 20.38 | 167.98 | -8.86 | -31.33 |
| 23Q3 (19) | 0.73 | -10.98 | 25.86 | 0.97 | 16.87 | 61.67 | 124.37 | 11.86 | -20.83 | 93.42 | -14.58 | -37.93 | 33.48 | 26.05 | -23.51 | 184.31 | -4.99 | -30.14 |
| 23Q2 (18) | 0.82 | 15.49 | 10.81 | 0.83 | 33.87 | -4.6 | 111.18 | -13.61 | -10.09 | 109.37 | -25.98 | 5.04 | 26.56 | -13.26 | -37.34 | 193.99 | -21.09 | 4.64 |
| 23Q1 (17) | 0.71 | -2.74 | 7.58 | 0.62 | 3.33 | -33.33 | 128.70 | 2.75 | -6.56 | 147.76 | -1.81 | 50.56 | 30.62 | -1.58 | -24.88 | 245.83 | 0.49 | 25.99 |
| 22Q4 (16) | 0.73 | 25.86 | 2.82 | 0.60 | 0.0 | -40.59 | 125.26 | -20.27 | -2.79 | 150.48 | -0.02 | 67.46 | 31.11 | -28.92 | -17.44 | 244.63 | -7.28 | 35.12 |
| 22Q3 (15) | 0.58 | -21.62 | -40.82 | 0.60 | -31.03 | -50.0 | 157.10 | 27.04 | 69.64 | 150.51 | 44.55 | 98.2 | 43.77 | 3.26 | 29.54 | 263.84 | 42.32 | 95.79 |
| 22Q2 (14) | 0.74 | 12.12 | -19.57 | 0.87 | -6.45 | -18.69 | 123.66 | -10.22 | 25.04 | 104.12 | 6.09 | 22.05 | 42.39 | 4.0 | 4.82 | 185.39 | -4.99 | 28.96 |
| 22Q1 (13) | 0.66 | -7.04 | -23.26 | 0.93 | -7.92 | -13.89 | 137.74 | 6.9 | 30.37 | 98.14 | 9.21 | 16.89 | 40.76 | 8.17 | -10.57 | 195.12 | 7.78 | 35.46 |
| 21Q4 (12) | 0.71 | -27.55 | -38.79 | 1.01 | -15.83 | -20.47 | 128.85 | 39.13 | 64.75 | 89.86 | 18.33 | 25.78 | 37.68 | 11.51 | 7.32 | 181.04 | 34.34 | 58.06 |
| 21Q3 (11) | 0.98 | 6.52 | -37.97 | 1.20 | 12.15 | 1.69 | 92.61 | -6.36 | 61.23 | 75.94 | -10.98 | -1.21 | 33.79 | -16.44 | 43.91 | 134.76 | -6.26 | 21.59 |
| 21Q2 (10) | 0.92 | 6.98 | -37.41 | 1.07 | -0.93 | 37.18 | 98.90 | -6.39 | 60.24 | 85.31 | 1.61 | -27.01 | 40.44 | -11.28 | 62.67 | 143.76 | -0.19 | -6.49 |
| 21Q1 (9) | 0.86 | -25.86 | -32.81 | 1.08 | -14.96 | 54.29 | 105.65 | 35.09 | 48.93 | 83.96 | 17.53 | -35.28 | 45.58 | 29.82 | 91.75 | 144.04 | 25.76 | -18.57 |
| 20Q4 (8) | 1.16 | -26.58 | -6.45 | 1.27 | 7.63 | 95.38 | 78.21 | 36.16 | 6.51 | 71.44 | -7.06 | -48.64 | 35.11 | 49.53 | 34.37 | 114.54 | 3.35 | -38.55 |
| 20Q3 (7) | 1.58 | 7.48 | 10.49 | 1.18 | 51.28 | 66.2 | 57.44 | -6.93 | -9.53 | 76.87 | -34.23 | -40.38 | 23.48 | -5.55 | -14.37 | 110.83 | -27.91 | -32.83 |
| 20Q2 (6) | 1.47 | 14.84 | 9.7 | 0.78 | 11.43 | 6.85 | 61.72 | -13.0 | -9.13 | 116.88 | -9.9 | -6.27 | 24.86 | 4.59 | -11.53 | 153.74 | -13.08 | -6.55 |
| 20Q1 (5) | 1.28 | 3.23 | 4.07 | 0.70 | 7.69 | -4.11 | 70.94 | -3.39 | -3.85 | 129.72 | -6.74 | 4.76 | 23.77 | -9.03 | -8.4 | 176.88 | -5.1 | 3.05 |
| 19Q4 (4) | 1.24 | -13.29 | 0.0 | 0.65 | -8.45 | 0.0 | 73.43 | 15.66 | 0.0 | 139.10 | 7.89 | 0.0 | 26.13 | -4.7 | 0.0 | 186.39 | 12.96 | 0.0 |
| 19Q3 (3) | 1.43 | 6.72 | 0.0 | 0.71 | -2.74 | 0.0 | 63.49 | -6.52 | 0.0 | 128.93 | 3.39 | 0.0 | 27.42 | -2.42 | 0.0 | 165.00 | 0.29 | 0.0 |
| 19Q2 (2) | 1.34 | 8.94 | 0.0 | 0.73 | 0.0 | 0.0 | 67.92 | -7.94 | 0.0 | 124.70 | 0.71 | 0.0 | 28.10 | 8.29 | 0.0 | 164.52 | -4.15 | 0.0 |
| 19Q1 (1) | 1.23 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 73.78 | 0.0 | 0.0 | 123.82 | 0.0 | 0.0 | 25.95 | 0.0 | 0.0 | 171.65 | 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) | 3.06 | 8.9 | 3.44 | 9.21 | 119.31 | -8.0 | 106.24 | -8.27 | 35.31 | 1.17 | 190.24 | -9.67 |
| 2022 (9) | 2.81 | -15.11 | 3.15 | -32.69 | 129.69 | 17.46 | 115.82 | 48.41 | 34.90 | -6.93 | 210.61 | 39.52 |
| 2021 (8) | 3.31 | -24.6 | 4.68 | 24.8 | 110.41 | 32.82 | 78.04 | -19.88 | 37.50 | 9.36 | 150.95 | 3.22 |
| 2020 (7) | 4.39 | -7.58 | 3.75 | 35.87 | 83.13 | 8.16 | 97.40 | -26.47 | 34.29 | 41.29 | 146.24 | -20.97 |
| 2019 (6) | 4.75 | -14.1 | 2.76 | -9.51 | 76.86 | 16.49 | 132.46 | 10.75 | 24.27 | -16.88 | 185.05 | 18.33 |
| 2018 (5) | 5.53 | 11.49 | 3.05 | -4.39 | 65.98 | -10.37 | 119.60 | 4.56 | 29.20 | -19.23 | 156.39 | 3.0 |
| 2017 (4) | 4.96 | 14.29 | 3.19 | -15.38 | 73.61 | -12.44 | 114.38 | 18.01 | 36.15 | 3.82 | 151.84 | 3.87 |
| 2016 (3) | 4.34 | -7.46 | 3.77 | -17.51 | 84.07 | 7.95 | 96.92 | 21.27 | 34.82 | 18.56 | 146.18 | 13.82 |
| 2015 (2) | 4.69 | -1.26 | 4.57 | -11.09 | 77.88 | 1.27 | 79.92 | 12.52 | 29.37 | 16.59 | 128.43 | 4.63 |
| 2014 (1) | 4.75 | -5.38 | 5.14 | -9.19 | 76.90 | 5.85 | 71.03 | 10.09 | 25.19 | 8.11 | 122.75 | 7.8 |
