- 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) | 1.25 | 5.93 | 8.7 | 1.81 | 14.56 | 18.3 | 73.08 | -5.34 | -8.05 | 50.15 | -12.98 | -15.47 | 55.81 | -8.99 | -8.04 | 67.42 | -8.28 | -13.69 |
| 23Q3 (19) | 1.18 | 2.61 | -10.61 | 1.58 | -1.25 | 10.49 | 77.20 | -2.36 | 12.26 | 57.63 | 1.03 | -9.26 | 61.32 | 3.04 | -0.02 | 73.51 | -4.03 | 3.61 |
| 23Q2 (18) | 1.15 | 12.75 | -5.74 | 1.60 | 10.34 | 32.23 | 79.07 | -11.64 | 5.94 | 57.04 | -8.81 | -24.31 | 59.51 | -8.25 | -12.54 | 76.60 | -12.15 | -6.54 |
| 23Q1 (17) | 1.02 | -11.3 | -21.54 | 1.45 | -5.23 | 15.08 | 89.49 | 12.59 | 27.75 | 62.55 | 5.43 | -13.27 | 64.86 | 6.87 | 2.64 | 87.19 | 11.62 | 10.4 |
| 22Q4 (16) | 1.15 | -12.88 | -20.14 | 1.53 | 6.99 | 22.4 | 79.48 | 15.57 | 25.86 | 59.33 | -6.58 | -18.22 | 60.69 | -1.04 | -6.66 | 78.11 | 10.09 | 10.5 |
| 22Q3 (15) | 1.32 | 8.2 | -7.69 | 1.43 | 18.18 | 17.21 | 68.77 | -7.86 | 8.35 | 63.51 | -15.72 | -14.95 | 61.33 | -9.86 | -16.5 | 70.95 | -13.43 | 9.66 |
| 22Q2 (14) | 1.22 | -6.15 | -2.4 | 1.21 | -3.97 | -3.97 | 74.64 | 6.55 | 2.18 | 75.36 | 4.49 | 4.57 | 68.04 | 7.68 | -18.64 | 81.96 | 3.77 | 33.29 |
| 22Q1 (13) | 1.30 | -9.72 | 3.17 | 1.26 | 0.8 | -15.44 | 70.05 | 10.93 | -3.37 | 72.12 | -0.59 | 18.0 | 63.19 | -2.81 | -18.46 | 78.98 | 11.73 | 40.78 |
| 21Q4 (12) | 1.44 | 0.7 | 0.7 | 1.25 | 2.46 | -28.16 | 63.15 | -0.5 | -1.11 | 72.55 | -2.84 | 38.32 | 65.02 | -11.48 | -1.19 | 70.69 | 9.26 | 39.95 |
| 21Q3 (11) | 1.43 | 14.4 | -5.3 | 1.22 | -3.17 | -20.78 | 63.47 | -13.11 | 5.29 | 74.67 | 3.61 | 26.3 | 73.45 | -12.17 | 11.36 | 64.70 | 5.22 | 21.07 |
| 21Q2 (10) | 1.25 | -0.79 | -9.42 | 1.26 | -15.44 | 2.44 | 73.05 | 0.77 | 10.61 | 72.07 | 17.92 | -2.94 | 83.63 | 7.91 | 11.25 | 61.49 | 9.61 | -5.57 |
| 21Q1 (9) | 1.26 | -11.89 | 0.0 | 1.49 | -14.37 | 13.74 | 72.49 | 13.51 | 0.35 | 61.12 | 16.53 | -12.35 | 77.50 | 17.78 | 3.33 | 56.10 | 11.07 | -16.22 |
| 20Q4 (8) | 1.43 | -5.3 | 5.93 | 1.74 | 12.99 | 10.13 | 63.86 | 5.94 | -5.25 | 52.45 | -11.28 | -9.1 | 65.80 | -0.24 | -4.67 | 50.51 | -5.48 | -9.93 |
| 20Q3 (7) | 1.51 | 9.42 | 17.05 | 1.54 | 25.2 | 0.65 | 60.28 | -8.72 | -14.53 | 59.12 | -20.38 | -0.57 | 65.96 | -12.25 | -9.98 | 53.44 | -17.94 | -5.78 |
| 20Q2 (6) | 1.38 | 9.52 | 13.11 | 1.23 | -6.11 | -15.75 | 66.04 | -8.58 | -11.75 | 74.25 | 6.48 | 19.2 | 75.17 | 0.23 | 1.75 | 65.12 | -2.75 | 2.96 |
| 20Q1 (5) | 1.26 | -6.67 | 8.62 | 1.31 | -17.09 | -5.76 | 72.24 | 7.18 | -7.93 | 69.73 | 20.85 | 6.82 | 75.00 | 8.66 | -0.78 | 66.96 | 19.4 | -1.75 |
| 19Q4 (4) | 1.35 | 4.65 | 0.0 | 1.58 | 3.27 | 0.0 | 67.40 | -4.44 | 0.0 | 57.70 | -2.96 | 0.0 | 69.02 | -5.8 | 0.0 | 56.08 | -1.13 | 0.0 |
| 19Q3 (3) | 1.29 | 5.74 | 0.0 | 1.53 | 4.79 | 0.0 | 70.53 | -5.75 | 0.0 | 59.46 | -4.54 | 0.0 | 73.27 | -0.83 | 0.0 | 56.72 | -10.32 | 0.0 |
| 19Q2 (2) | 1.22 | 5.17 | 0.0 | 1.46 | 5.04 | 0.0 | 74.83 | -4.63 | 0.0 | 62.29 | -4.58 | 0.0 | 73.88 | -2.26 | 0.0 | 63.25 | -7.19 | 0.0 |
| 19Q1 (1) | 1.16 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 78.46 | 0.0 | 0.0 | 65.28 | 0.0 | 0.0 | 75.59 | 0.0 | 0.0 | 68.15 | 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) | 4.37 | -17.7 | 6.62 | 8.35 | 83.58 | 21.55 | 55.16 | -7.59 | 60.70 | 6.17 | 78.05 | 9.5 |
| 2022 (9) | 5.31 | 1.34 | 6.11 | 16.16 | 68.76 | -1.28 | 59.69 | -13.94 | 57.17 | -20.54 | 71.28 | 6.29 |
| 2021 (8) | 5.24 | 3.56 | 5.26 | -9.62 | 69.65 | -3.49 | 69.36 | 10.62 | 71.95 | -2.35 | 67.06 | 9.59 |
| 2020 (7) | 5.06 | -2.32 | 5.82 | -0.17 | 72.17 | 2.41 | 62.70 | 0.1 | 73.68 | 5.33 | 61.19 | -3.12 |
| 2019 (6) | 5.18 | 6.8 | 5.83 | -10.17 | 70.47 | -6.45 | 62.64 | 11.38 | 69.95 | -1.52 | 63.16 | 4.31 |
| 2018 (5) | 4.85 | 0.41 | 6.49 | -13.35 | 75.33 | -0.3 | 56.24 | 15.36 | 71.03 | -1.84 | 60.55 | 16.53 |
| 2017 (4) | 4.83 | -42.5 | 7.49 | -36.69 | 75.56 | 73.82 | 48.75 | 58.07 | 72.36 | 64.64 | 51.96 | 71.15 |
| 2016 (3) | 8.40 | 158.46 | 11.83 | 53.64 | 43.47 | -61.31 | 30.84 | -34.95 | 43.95 | -55.3 | 30.36 | -50.58 |
| 2015 (2) | 3.25 | -20.34 | 7.70 | -33.16 | 112.35 | 25.71 | 47.41 | 49.65 | 98.32 | 29.78 | 61.43 | 35.67 |
| 2014 (1) | 4.08 | -12.63 | 11.52 | 6.57 | 89.37 | 14.27 | 31.68 | -6.16 | 75.76 | 31.71 | 45.28 | -16.83 |
