- 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) | 1.20 | -5.51 | 0.0 | 0.89 | -4.3 | -7.29 | 75.82 | 6.03 | 0.15 | 102.72 | 5.18 | 8.25 | 75.51 | 3.04 | -2.64 | 103.02 | 7.44 | 10.73 |
| 23Q3 (19) | 1.27 | 0.0 | -2.31 | 0.93 | 5.68 | -6.06 | 71.51 | -0.24 | 2.22 | 97.66 | -6.01 | 5.92 | 73.28 | -1.61 | -3.26 | 95.89 | -5.16 | 10.98 |
| 23Q2 (18) | 1.27 | 11.4 | 3.25 | 0.88 | 4.76 | -4.35 | 71.68 | -10.52 | -2.77 | 103.91 | -4.18 | 4.73 | 74.48 | -7.4 | -3.57 | 101.11 | -6.49 | 5.65 |
| 23Q1 (17) | 1.14 | -5.0 | -1.72 | 0.84 | -12.5 | -6.67 | 80.11 | 5.81 | 2.4 | 108.44 | 14.28 | 7.32 | 80.43 | 3.7 | 0.1 | 108.13 | 16.22 | 9.31 |
| 22Q4 (16) | 1.20 | -7.69 | -2.44 | 0.96 | -3.03 | 0.0 | 75.71 | 8.22 | 2.63 | 94.89 | 2.92 | -0.01 | 77.56 | 2.39 | -4.26 | 93.04 | 7.69 | 6.14 |
| 22Q3 (15) | 1.30 | 5.69 | 4.84 | 0.99 | 7.61 | 2.06 | 69.96 | -5.1 | -4.63 | 92.20 | -7.08 | -2.01 | 75.75 | -1.93 | -11.33 | 86.40 | -9.72 | 5.33 |
| 22Q2 (14) | 1.23 | 6.03 | -3.15 | 0.92 | 2.22 | -12.38 | 73.72 | -5.77 | 2.93 | 99.22 | -1.8 | 14.09 | 77.24 | -3.87 | -6.73 | 95.70 | -3.26 | 26.29 |
| 22Q1 (13) | 1.16 | -5.69 | -0.85 | 0.90 | -6.25 | -16.67 | 78.23 | 6.05 | 0.94 | 101.04 | 6.47 | 20.16 | 80.35 | -0.81 | -4.93 | 98.92 | 12.85 | 28.33 |
| 21Q4 (12) | 1.23 | -0.81 | -1.6 | 0.96 | -1.03 | -21.31 | 73.77 | 0.56 | 1.19 | 94.90 | 0.86 | 27.69 | 81.01 | -5.17 | 5.52 | 87.66 | 6.86 | 24.45 |
| 21Q3 (11) | 1.24 | -2.36 | -4.62 | 0.97 | -7.62 | -19.83 | 73.36 | 2.43 | 4.41 | 94.09 | 8.19 | 25.02 | 85.43 | 3.16 | 10.88 | 82.03 | 8.25 | 19.8 |
| 21Q2 (10) | 1.27 | 8.55 | -5.22 | 1.05 | -2.78 | -9.48 | 71.62 | -7.59 | 5.68 | 86.97 | 3.42 | 10.8 | 82.81 | -2.02 | 8.76 | 75.78 | -1.69 | 8.07 |
| 21Q1 (9) | 1.17 | -6.4 | 10.38 | 1.08 | -11.48 | 1.89 | 77.50 | 6.31 | -9.92 | 84.09 | 13.15 | -2.11 | 84.52 | 10.1 | 2.68 | 77.08 | 9.43 | -13.99 |
| 20Q4 (8) | 1.25 | -3.85 | 9.65 | 1.22 | 0.83 | 0.0 | 72.90 | 3.76 | -8.74 | 74.32 | -1.25 | -0.36 | 76.77 | -0.36 | 2.87 | 70.44 | 2.88 | -11.76 |
| 20Q3 (7) | 1.30 | -2.99 | 13.04 | 1.21 | 4.31 | -3.97 | 70.26 | 3.67 | -11.47 | 75.26 | -4.12 | 4.09 | 77.05 | 1.2 | 8.54 | 68.47 | -2.35 | -15.13 |
| 20Q2 (6) | 1.34 | 26.42 | 3.08 | 1.16 | 9.43 | -17.14 | 67.77 | -21.23 | -3.21 | 78.49 | -8.63 | 21.01 | 76.14 | -7.5 | 19.32 | 70.12 | -21.76 | -1.32 |
| 20Q1 (5) | 1.06 | -7.02 | 4.95 | 1.06 | -13.11 | -10.17 | 86.03 | 7.7 | -4.46 | 85.90 | 15.16 | 11.2 | 82.31 | 10.29 | -2.55 | 89.62 | 12.26 | 8.18 |
| 19Q4 (4) | 1.14 | -0.87 | 0.0 | 1.22 | -3.17 | 0.0 | 79.88 | 0.66 | 0.0 | 74.59 | 3.17 | 0.0 | 74.63 | 5.13 | 0.0 | 79.83 | -1.05 | 0.0 |
| 19Q3 (3) | 1.15 | -11.54 | 0.0 | 1.26 | -10.0 | 0.0 | 79.36 | 13.34 | 0.0 | 72.30 | 11.47 | 0.0 | 70.99 | 11.25 | 0.0 | 80.68 | 13.54 | 0.0 |
| 19Q2 (2) | 1.30 | 28.71 | 0.0 | 1.40 | 18.64 | 0.0 | 70.02 | -22.24 | 0.0 | 64.86 | -16.04 | 0.0 | 63.81 | -24.45 | 0.0 | 71.06 | -14.22 | 0.0 |
| 19Q1 (1) | 1.01 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 90.05 | 0.0 | 0.0 | 77.25 | 0.0 | 0.0 | 84.46 | 0.0 | 0.0 | 82.84 | 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) | 4.82 | -0.82 | 3.64 | -2.93 | 75.78 | 0.96 | 100.29 | 3.04 | 74.70 | -4.49 | 101.37 | 7.65 |
| 2022 (9) | 4.86 | 3.4 | 3.75 | -7.18 | 75.06 | -3.3 | 97.33 | 7.84 | 78.21 | -5.03 | 94.17 | 10.13 |
| 2021 (8) | 4.70 | -0.21 | 4.04 | -12.93 | 77.62 | 0.17 | 90.25 | 14.75 | 82.35 | 2.22 | 85.51 | 13.15 |
| 2020 (7) | 4.71 | 0.86 | 4.64 | -11.79 | 77.49 | -0.92 | 78.65 | 13.36 | 80.56 | 6.79 | 75.57 | 4.74 |
| 2019 (6) | 4.67 | 10.93 | 5.26 | -1.31 | 78.21 | -9.77 | 69.38 | 1.26 | 75.44 | -8.58 | 72.15 | -0.73 |
| 2018 (5) | 4.21 | 0.24 | 5.33 | -6.98 | 86.68 | -0.25 | 68.52 | 7.65 | 82.52 | -2.41 | 72.68 | 10.15 |
| 2017 (4) | 4.20 | -0.24 | 5.73 | -7.73 | 86.90 | 0.29 | 63.65 | 8.32 | 84.56 | -2.24 | 65.98 | 11.98 |
| 2016 (3) | 4.21 | -0.47 | 6.21 | -4.61 | 86.65 | 0.39 | 58.76 | 4.82 | 86.50 | 0.8 | 58.92 | 4.19 |
| 2015 (2) | 4.23 | -0.24 | 6.51 | -7.26 | 86.31 | 0.26 | 56.06 | 7.89 | 85.81 | -1.72 | 56.55 | 11.45 |
| 2014 (1) | 4.24 | -2.75 | 7.02 | -10.91 | 86.09 | 2.77 | 51.96 | 12.2 | 87.31 | 5.52 | 50.74 | 7.18 |
