- 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) | 1.02 | -9.73 | 9.68 | 0.94 | -10.48 | 17.5 | 89.54 | 10.76 | -8.57 | 96.73 | 11.35 | -14.98 | 28.11 | 24.16 | 0.64 | 158.16 | 9.03 | -13.94 |
| 23Q3 (19) | 1.13 | 3.67 | -5.83 | 1.05 | 11.7 | 1.94 | 80.84 | -3.27 | 6.85 | 86.87 | -9.95 | -1.7 | 22.64 | 0.58 | 12.41 | 145.06 | -7.91 | 0.82 |
| 23Q2 (18) | 1.09 | 3.81 | 14.74 | 0.94 | 13.25 | 11.9 | 83.57 | -3.77 | -12.46 | 96.47 | -12.28 | -11.05 | 22.51 | -9.89 | -17.36 | 157.52 | -8.33 | -10.85 |
| 23Q1 (17) | 1.05 | 12.9 | -7.89 | 0.83 | 3.75 | -20.95 | 86.84 | -11.32 | 8.71 | 109.98 | -3.33 | 27.38 | 24.98 | -10.56 | 16.62 | 171.84 | -6.49 | 18.67 |
| 22Q4 (16) | 0.93 | -22.5 | -16.22 | 0.80 | -22.33 | -5.88 | 97.93 | 29.43 | 19.47 | 113.77 | 28.74 | 6.68 | 27.93 | 38.68 | 21.49 | 183.77 | 27.72 | 10.95 |
| 22Q3 (15) | 1.20 | 26.32 | 6.19 | 1.03 | 22.62 | 17.05 | 75.66 | -20.75 | -6.04 | 88.37 | -18.52 | -14.71 | 20.14 | -26.06 | -20.21 | 143.88 | -18.57 | -9.45 |
| 22Q2 (14) | 0.95 | -16.67 | -2.06 | 0.84 | -20.0 | -10.64 | 95.47 | 19.52 | 2.11 | 108.46 | 25.62 | 12.15 | 27.24 | 27.17 | -6.58 | 176.69 | 22.02 | 9.71 |
| 22Q1 (13) | 1.14 | 2.7 | 12.87 | 1.05 | 23.53 | -10.26 | 79.88 | -2.55 | -11.24 | 86.34 | -19.04 | 10.96 | 21.42 | -6.83 | -35.83 | 144.80 | -12.58 | 7.71 |
| 21Q4 (12) | 1.11 | -1.77 | -13.95 | 0.85 | -3.41 | -36.09 | 81.97 | 1.8 | 16.19 | 106.65 | 2.93 | 55.99 | 22.99 | -8.91 | -18.48 | 165.63 | 4.24 | 49.59 |
| 21Q3 (11) | 1.13 | 16.49 | -5.83 | 0.88 | -6.38 | -19.27 | 80.52 | -13.88 | 6.48 | 103.61 | 7.13 | 24.67 | 25.24 | -13.44 | 29.17 | 158.89 | -1.34 | 14.15 |
| 21Q2 (10) | 0.97 | -3.96 | 27.63 | 0.94 | -19.66 | 38.24 | 93.50 | 3.89 | -21.76 | 96.71 | 24.29 | -28.06 | 29.16 | -12.64 | -12.51 | 161.05 | 19.8 | -27.0 |
| 21Q1 (9) | 1.01 | -21.71 | -16.53 | 1.17 | -12.03 | 17.0 | 90.00 | 27.57 | 20.14 | 77.81 | 13.81 | -14.57 | 33.38 | 18.37 | 4.64 | 134.43 | 21.41 | 0.25 |
| 20Q4 (8) | 1.29 | 7.5 | -5.84 | 1.33 | 22.02 | 16.67 | 70.55 | -6.7 | 6.49 | 68.37 | -17.74 | -14.57 | 28.20 | 44.32 | -10.39 | 110.72 | -20.45 | -3.55 |
| 20Q3 (7) | 1.20 | 57.89 | -22.08 | 1.09 | 60.29 | -9.17 | 75.62 | -36.72 | 28.3 | 83.11 | -38.18 | 9.98 | 19.54 | -41.37 | -27.04 | 139.19 | -36.91 | 29.2 |
| 20Q2 (6) | 0.76 | -37.19 | -50.0 | 0.68 | -32.0 | -36.45 | 119.50 | 59.52 | 99.2 | 134.44 | 47.61 | 58.69 | 33.33 | 4.48 | 39.98 | 220.61 | 64.52 | 82.47 |
| 20Q1 (5) | 1.21 | -11.68 | -12.32 | 1.00 | -12.28 | 4.17 | 74.91 | 13.07 | 13.29 | 91.08 | 13.81 | -4.18 | 31.90 | 1.37 | 8.06 | 134.09 | 16.8 | 1.85 |
| 19Q4 (4) | 1.37 | -11.04 | 0.0 | 1.14 | -5.0 | 0.0 | 66.25 | 12.4 | 0.0 | 80.03 | 5.9 | 0.0 | 31.47 | 17.51 | 0.0 | 114.80 | 6.56 | 0.0 |
| 19Q3 (3) | 1.54 | 1.32 | 0.0 | 1.20 | 12.15 | 0.0 | 58.94 | -1.75 | 0.0 | 75.57 | -10.8 | 0.0 | 26.78 | 12.47 | 0.0 | 107.73 | -10.89 | 0.0 |
| 19Q2 (2) | 1.52 | 10.14 | 0.0 | 1.07 | 11.46 | 0.0 | 59.99 | -9.27 | 0.0 | 84.72 | -10.87 | 0.0 | 23.81 | -19.34 | 0.0 | 120.90 | -8.17 | 0.0 |
| 19Q1 (1) | 1.38 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 66.12 | 0.0 | 0.0 | 95.05 | 0.0 | 0.0 | 29.52 | 0.0 | 0.0 | 131.65 | 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) | 4.14 | -8.0 | 3.57 | 3.78 | 88.20 | 8.85 | 102.24 | -3.66 | 27.72 | 21.31 | 162.72 | -0.96 |
| 2022 (9) | 4.50 | 8.43 | 3.44 | -14.0 | 81.03 | -7.95 | 106.12 | 16.41 | 22.85 | -21.96 | 164.30 | 9.6 |
| 2021 (8) | 4.15 | 9.5 | 4.00 | 1.01 | 88.03 | -8.55 | 91.16 | -1.21 | 29.28 | -25.27 | 149.91 | 0.37 |
| 2020 (7) | 3.79 | -29.55 | 3.96 | -2.7 | 96.26 | 41.79 | 92.28 | 2.97 | 39.18 | 24.38 | 149.36 | 18.54 |
| 2019 (6) | 5.38 | 8.47 | 4.07 | 2.26 | 67.89 | -7.77 | 89.62 | -2.4 | 31.50 | -1.81 | 126.00 | -5.51 |
| 2018 (5) | 4.96 | -2.94 | 3.98 | -11.36 | 73.61 | 3.05 | 91.82 | 12.9 | 32.08 | 7.33 | 133.35 | 8.53 |
| 2017 (4) | 5.11 | -11.44 | 4.49 | 4.91 | 71.43 | 12.86 | 81.33 | -4.65 | 29.89 | -9.97 | 122.87 | 6.48 |
| 2016 (3) | 5.77 | 3.41 | 4.28 | 8.08 | 63.29 | -3.3 | 85.30 | -7.35 | 33.20 | 0.03 | 115.39 | -7.19 |
| 2015 (2) | 5.58 | 1.45 | 3.96 | 0.51 | 65.45 | -1.34 | 92.07 | -0.68 | 33.19 | 14.69 | 124.33 | -4.43 |
| 2014 (1) | 5.50 | -3.0 | 3.94 | 1.03 | 66.34 | 3.09 | 92.70 | -0.82 | 28.94 | -0.48 | 130.09 | 1.05 |
