- 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) | 1.05 | -6.25 | 9.38 | 1.07 | 0.0 | 13.83 | 86.46 | 6.18 | -8.33 | 84.82 | -0.15 | -12.66 | 42.20 | 17.91 | 6.03 | 129.08 | -1.16 | -14.87 |
| 23Q3 (19) | 1.12 | 8.74 | 6.67 | 1.07 | 16.3 | 18.89 | 81.43 | -7.87 | -5.61 | 84.95 | -13.67 | -16.03 | 35.79 | -6.92 | -1.0 | 130.60 | -11.95 | -13.68 |
| 23Q2 (18) | 1.03 | 11.96 | -5.5 | 0.92 | 4.55 | 15.0 | 88.39 | -10.74 | 5.7 | 98.40 | -5.28 | -13.81 | 38.45 | -19.26 | -10.06 | 148.33 | -4.49 | -4.33 |
| 23Q1 (17) | 0.92 | -4.17 | -13.21 | 0.88 | -6.38 | 11.39 | 99.03 | 4.99 | 15.82 | 103.89 | 6.98 | -9.95 | 47.62 | 19.65 | 14.28 | 155.30 | 2.43 | -2.45 |
| 22Q4 (16) | 0.96 | -8.57 | -11.11 | 0.94 | 4.44 | 17.5 | 94.32 | 9.33 | 11.58 | 97.11 | -4.01 | -14.99 | 39.80 | 10.1 | 15.16 | 151.62 | 0.22 | -7.67 |
| 22Q3 (15) | 1.05 | -3.67 | 1.94 | 0.90 | 12.5 | 25.0 | 86.27 | 3.17 | -2.04 | 101.17 | -11.39 | -19.74 | 36.15 | -15.44 | -18.32 | 151.29 | -2.42 | -10.94 |
| 22Q2 (14) | 1.09 | 2.83 | 3.81 | 0.80 | 1.27 | 3.9 | 83.62 | -2.2 | -3.55 | 114.17 | -1.04 | -3.34 | 42.75 | 2.59 | -18.77 | 155.04 | -2.61 | 1.88 |
| 22Q1 (13) | 1.06 | -1.85 | -0.93 | 0.79 | -1.25 | -10.23 | 85.50 | 1.15 | 0.51 | 115.37 | 0.99 | 11.93 | 41.67 | 20.57 | -15.8 | 159.20 | -3.05 | 14.82 |
| 21Q4 (12) | 1.08 | 4.85 | -4.42 | 0.80 | 11.11 | -19.19 | 84.53 | -4.02 | 4.54 | 114.24 | -9.38 | 23.94 | 34.56 | -21.92 | -22.0 | 164.21 | -3.33 | 27.57 |
| 21Q3 (11) | 1.03 | -1.9 | -17.6 | 0.72 | -6.49 | -28.71 | 88.07 | 1.58 | 21.33 | 126.06 | 6.73 | 40.11 | 44.26 | -15.9 | 49.88 | 169.87 | 11.62 | 27.69 |
| 21Q2 (10) | 1.05 | -1.87 | 6.06 | 0.77 | -12.5 | 13.24 | 86.70 | 1.92 | -5.46 | 118.11 | 14.59 | -12.28 | 52.63 | 6.34 | 54.48 | 152.18 | 9.76 | -20.86 |
| 21Q1 (9) | 1.07 | -5.31 | 15.05 | 0.88 | -11.11 | 33.33 | 85.07 | 5.21 | -13.45 | 103.07 | 11.83 | -24.8 | 49.49 | 11.69 | -3.85 | 138.65 | 7.71 | -24.6 |
| 20Q4 (8) | 1.13 | -9.6 | 7.62 | 0.99 | -1.98 | 11.24 | 80.86 | 11.39 | -6.71 | 92.17 | 2.45 | -9.84 | 44.31 | 50.05 | 3.05 | 128.72 | -3.24 | -11.78 |
| 20Q3 (7) | 1.25 | 26.26 | 21.36 | 1.01 | 48.53 | 5.21 | 72.59 | -20.85 | -18.14 | 89.97 | -33.18 | -5.4 | 29.53 | -13.33 | -25.54 | 133.03 | -30.81 | -7.7 |
| 20Q2 (6) | 0.99 | 6.45 | -1.0 | 0.68 | 3.03 | -22.73 | 91.71 | -6.69 | 0.69 | 134.64 | -1.77 | 30.0 | 34.07 | -33.81 | -24.12 | 192.28 | 4.56 | 28.4 |
| 20Q1 (5) | 0.93 | -11.43 | -10.58 | 0.66 | -25.84 | -29.03 | 98.29 | 13.39 | 12.14 | 137.07 | 34.08 | 40.34 | 51.47 | 19.7 | 9.21 | 183.89 | 26.03 | 33.07 |
| 19Q4 (4) | 1.05 | 1.94 | 0.0 | 0.89 | -7.29 | 0.0 | 86.68 | -2.26 | 0.0 | 102.23 | 7.49 | 0.0 | 43.00 | 8.42 | 0.0 | 145.91 | 1.23 | 0.0 |
| 19Q3 (3) | 1.03 | 3.0 | 0.0 | 0.96 | 9.09 | 0.0 | 88.68 | -2.64 | 0.0 | 95.11 | -8.17 | 0.0 | 39.66 | -11.67 | 0.0 | 144.13 | -3.75 | 0.0 |
| 19Q2 (2) | 1.00 | -3.85 | 0.0 | 0.88 | -5.38 | 0.0 | 91.08 | 3.91 | 0.0 | 103.57 | 6.04 | 0.0 | 44.90 | -4.73 | 0.0 | 149.75 | 8.37 | 0.0 |
| 19Q1 (1) | 1.04 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 87.65 | 0.0 | 0.0 | 97.67 | 0.0 | 0.0 | 47.13 | 0.0 | 0.0 | 138.19 | 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) | 3.76 | -9.83 | 3.90 | 6.27 | 97.06 | 10.98 | 93.60 | -5.87 | 43.67 | 16.11 | 146.99 | -1.54 |
| 2022 (9) | 4.17 | -3.7 | 3.67 | 3.67 | 87.46 | 3.86 | 99.44 | -3.48 | 37.61 | -8.2 | 149.29 | 2.06 |
| 2021 (8) | 4.33 | 19.28 | 3.54 | 15.69 | 84.21 | -16.16 | 103.03 | -13.54 | 40.97 | -24.8 | 146.27 | -11.42 |
| 2020 (7) | 3.63 | -13.16 | 3.06 | -14.04 | 100.44 | 14.96 | 119.16 | 16.19 | 54.48 | 12.38 | 165.13 | 16.74 |
| 2019 (6) | 4.18 | 2.96 | 3.56 | 2.59 | 87.37 | -2.73 | 102.56 | -2.55 | 48.48 | 1.32 | 141.45 | -3.91 |
| 2018 (5) | 4.06 | 2.27 | 3.47 | -6.72 | 89.82 | -2.36 | 105.24 | 7.23 | 47.85 | 3.28 | 147.21 | 2.38 |
| 2017 (4) | 3.97 | 0.51 | 3.72 | -16.22 | 91.99 | -0.47 | 98.14 | 19.41 | 46.33 | 15.42 | 143.79 | 6.92 |
| 2016 (3) | 3.95 | 4.5 | 4.44 | 13.85 | 92.42 | -4.32 | 82.19 | -12.1 | 40.14 | 1.47 | 134.48 | -10.66 |
| 2015 (2) | 3.78 | -5.03 | 3.90 | -7.36 | 96.59 | 5.45 | 93.50 | 7.84 | 39.56 | -8.81 | 150.53 | 11.57 |
| 2014 (1) | 3.98 | -2.69 | 4.21 | -7.06 | 91.60 | 2.67 | 86.70 | 7.72 | 43.38 | -9.32 | 134.92 | 10.71 |
