- 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 | -20.75 | 50.0 | 0.69 | 6.15 | 30.19 | 71.99 | 25.64 | -33.24 | 131.56 | -5.35 | -22.71 | 41.88 | -2.47 | -26.07 | 161.67 | 5.42 | -26.98 |
| 23Q3 (19) | 1.59 | 48.6 | 35.9 | 0.65 | 32.65 | -8.45 | 57.30 | -32.84 | -26.54 | 139.00 | -24.97 | 8.85 | 42.94 | -14.1 | -16.51 | 153.36 | -30.47 | -0.58 |
| 23Q2 (18) | 1.07 | 21.59 | 4.9 | 0.49 | -3.92 | -18.33 | 85.32 | -17.21 | -4.15 | 185.26 | 3.01 | 22.38 | 49.99 | 4.89 | -13.57 | 220.58 | -6.24 | 20.83 |
| 23Q1 (17) | 0.88 | 4.76 | -18.52 | 0.51 | -3.77 | -20.31 | 103.06 | -4.43 | 22.34 | 179.85 | 5.66 | 25.87 | 47.66 | -15.87 | -27.44 | 235.25 | 6.26 | 45.7 |
| 22Q4 (16) | 0.84 | -28.21 | -29.41 | 0.53 | -25.35 | -31.17 | 107.84 | 38.26 | 40.88 | 170.21 | 33.29 | 44.05 | 56.65 | 10.15 | -19.55 | 221.39 | 43.52 | 78.11 |
| 22Q3 (15) | 1.17 | 14.71 | -6.4 | 0.71 | 18.33 | -13.41 | 78.00 | -12.37 | 7.47 | 127.70 | -15.64 | 15.58 | 51.43 | -11.08 | -11.53 | 154.26 | -15.5 | 23.47 |
| 22Q2 (14) | 1.02 | -5.56 | -27.66 | 0.60 | -6.25 | -9.09 | 89.01 | 5.66 | 37.77 | 151.38 | 5.94 | 9.7 | 57.84 | -11.94 | 2.86 | 182.55 | 13.06 | 24.71 |
| 22Q1 (13) | 1.08 | -9.24 | 0.0 | 0.64 | -16.88 | 33.33 | 84.24 | 10.05 | -0.37 | 142.89 | 20.93 | -24.72 | 65.68 | -6.73 | -2.83 | 161.46 | 29.9 | -21.91 |
| 21Q4 (12) | 1.19 | -4.8 | 29.35 | 0.77 | -6.1 | 60.42 | 76.55 | 5.47 | -22.44 | 118.16 | 6.94 | -37.75 | 70.42 | 21.14 | -1.33 | 124.30 | -0.51 | -42.76 |
| 21Q3 (11) | 1.25 | -11.35 | 25.0 | 0.82 | 24.24 | 49.09 | 72.58 | 12.34 | -19.93 | 110.49 | -19.93 | -32.73 | 58.13 | 3.38 | -19.13 | 124.94 | -14.65 | -31.73 |
| 21Q2 (10) | 1.41 | 30.56 | 60.23 | 0.66 | 37.5 | 29.41 | 64.61 | -23.58 | -37.65 | 138.00 | -27.29 | -22.91 | 56.23 | -16.81 | -38.15 | 146.38 | -29.21 | -23.65 |
| 21Q1 (9) | 1.08 | 17.39 | 21.35 | 0.48 | 0.0 | -11.11 | 84.55 | -14.34 | -17.3 | 189.80 | -0.01 | 12.24 | 67.59 | -5.3 | -22.73 | 206.77 | -4.78 | 12.45 |
| 20Q4 (8) | 0.92 | -8.0 | -30.83 | 0.48 | -12.73 | -26.15 | 98.70 | 8.88 | 44.13 | 189.82 | 15.57 | 36.28 | 71.37 | -0.71 | 29.27 | 217.15 | 18.65 | 42.34 |
| 20Q3 (7) | 1.00 | 13.64 | -24.81 | 0.55 | 7.84 | -1.79 | 90.65 | -12.52 | 32.9 | 164.25 | -8.25 | 0.81 | 71.88 | -20.94 | 35.55 | 183.01 | -4.54 | 2.75 |
| 20Q2 (6) | 0.88 | -1.12 | -13.73 | 0.51 | -5.56 | 13.33 | 103.62 | 1.35 | 16.02 | 179.02 | 5.87 | -10.87 | 90.92 | 3.94 | 28.96 | 191.72 | 4.26 | -12.72 |
| 20Q1 (5) | 0.89 | -33.08 | -3.26 | 0.54 | -16.92 | 10.2 | 102.24 | 49.3 | 3.75 | 169.10 | 21.4 | -9.44 | 87.47 | 58.43 | 31.18 | 183.88 | 20.53 | -15.88 |
| 19Q4 (4) | 1.33 | 0.0 | 0.0 | 0.65 | 16.07 | 0.0 | 68.48 | 0.4 | 0.0 | 139.29 | -14.51 | 0.0 | 55.21 | 4.11 | 0.0 | 152.56 | -14.35 | 0.0 |
| 19Q3 (3) | 1.33 | 30.39 | 0.0 | 0.56 | 24.44 | 0.0 | 68.21 | -23.63 | 0.0 | 162.93 | -18.88 | 0.0 | 53.03 | -24.78 | 0.0 | 178.11 | -18.92 | 0.0 |
| 19Q2 (2) | 1.02 | 10.87 | 0.0 | 0.45 | -8.16 | 0.0 | 89.31 | -9.37 | 0.0 | 200.85 | 7.56 | 0.0 | 70.50 | 5.73 | 0.0 | 219.66 | 0.49 | 0.0 |
| 19Q1 (1) | 0.92 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 98.54 | 0.0 | 0.0 | 186.73 | 0.0 | 0.0 | 66.68 | 0.0 | 0.0 | 218.59 | 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) | 3.87 | -14.57 | 2.48 | -1.98 | 94.25 | 17.05 | 147.14 | 2.0 | 39.97 | -31.99 | 201.42 | 21.33 |
| 2022 (9) | 4.53 | -17.49 | 2.53 | -11.23 | 80.52 | 21.21 | 144.26 | 12.8 | 58.77 | 3.91 | 166.01 | 20.52 |
| 2021 (8) | 5.49 | 34.56 | 2.85 | 38.35 | 66.43 | -25.79 | 127.89 | -27.86 | 56.56 | -15.85 | 137.75 | -30.98 |
| 2020 (7) | 4.08 | 5.43 | 2.06 | -2.83 | 89.52 | -5.17 | 177.28 | 2.98 | 67.21 | -1.18 | 199.59 | 0.53 |
| 2019 (6) | 3.87 | 2.38 | 2.12 | 13.98 | 94.40 | -2.17 | 172.15 | -12.34 | 68.01 | 3.14 | 198.54 | -12.51 |
| 2018 (5) | 3.78 | 3.0 | 1.86 | 5.08 | 96.49 | -3.1 | 196.38 | -4.68 | 65.94 | -9.16 | 226.93 | -2.62 |
| 2017 (4) | 3.67 | -8.48 | 1.77 | 2.91 | 99.58 | 9.38 | 206.03 | -3.02 | 72.59 | 2.72 | 233.03 | 0.09 |
| 2016 (3) | 4.01 | -28.01 | 1.72 | 8.18 | 91.04 | 38.99 | 212.45 | -7.47 | 70.67 | 9.94 | 232.81 | 0.86 |
| 2015 (2) | 5.57 | -22.75 | 1.59 | 18.66 | 65.50 | 29.34 | 229.61 | -15.65 | 64.28 | 7.15 | 230.83 | -12.18 |
| 2014 (1) | 7.21 | 1.12 | 1.34 | 26.42 | 50.64 | -1.02 | 272.20 | -20.63 | 59.99 | -15.7 | 262.85 | -18.61 |
