- 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) | 0.97 | 0.0 | 5.43 | 1.11 | 6.73 | 11.0 | 93.87 | 0.18 | -4.74 | 81.68 | -6.35 | -10.45 | 42.48 | -11.79 | -14.35 | 133.07 | 0.24 | -5.05 |
| 23Q3 (19) | 0.97 | -10.19 | 16.87 | 1.04 | 5.05 | 6.12 | 93.70 | 11.35 | -14.13 | 87.22 | -4.66 | -6.01 | 48.16 | 13.69 | -13.71 | 132.75 | -0.38 | -9.14 |
| 23Q2 (18) | 1.08 | 24.14 | 21.35 | 0.99 | 15.12 | 1.02 | 84.15 | -19.85 | -17.35 | 91.48 | -13.93 | -1.27 | 42.36 | -13.76 | -23.46 | 133.26 | -17.82 | -4.21 |
| 23Q1 (17) | 0.87 | -5.43 | -4.4 | 0.86 | -14.0 | -9.47 | 104.99 | 6.55 | 4.43 | 106.29 | 16.53 | 10.73 | 49.12 | -0.97 | -20.07 | 162.16 | 15.7 | 20.04 |
| 22Q4 (16) | 0.92 | 10.84 | -3.16 | 1.00 | 2.04 | 4.17 | 98.54 | -9.7 | 2.35 | 91.21 | -1.71 | -4.24 | 49.60 | -11.13 | -26.35 | 140.15 | -4.08 | 12.85 |
| 22Q3 (15) | 0.83 | -6.74 | -20.19 | 0.98 | 0.0 | -4.85 | 109.12 | 7.18 | 24.88 | 92.80 | 0.15 | 5.33 | 55.81 | 0.85 | -16.16 | 146.11 | 5.02 | 34.17 |
| 22Q2 (14) | 0.89 | -2.2 | -7.29 | 0.98 | 3.16 | -5.77 | 101.81 | 1.26 | 7.58 | 92.66 | -3.47 | 5.78 | 55.34 | -9.94 | -22.2 | 139.12 | 2.98 | 25.21 |
| 22Q1 (13) | 0.91 | -4.21 | -4.21 | 0.95 | -1.04 | -18.1 | 100.54 | 4.42 | 5.16 | 95.99 | 0.78 | 22.31 | 61.45 | -8.76 | -6.25 | 135.09 | 8.78 | 24.47 |
| 21Q4 (12) | 0.95 | -8.65 | 2.15 | 0.96 | -6.8 | -23.2 | 96.28 | 10.19 | -1.47 | 95.25 | 8.12 | 31.05 | 67.35 | 1.17 | 9.96 | 124.19 | 14.04 | 13.79 |
| 21Q3 (11) | 1.04 | 8.33 | 23.81 | 1.03 | -0.96 | -15.57 | 87.38 | -7.67 | -19.5 | 88.10 | 0.57 | 17.91 | 66.57 | -6.41 | 4.33 | 108.90 | -1.99 | -8.82 |
| 21Q2 (10) | 0.96 | 1.05 | -2.04 | 1.04 | -10.34 | -16.13 | 94.64 | -1.01 | 2.34 | 87.60 | 11.62 | 19.49 | 71.13 | 8.51 | 15.64 | 111.11 | 2.38 | 6.55 |
| 21Q1 (9) | 0.95 | 2.15 | 15.85 | 1.16 | -7.2 | 1.75 | 95.61 | -2.16 | -14.34 | 78.48 | 7.98 | -1.44 | 65.55 | 7.02 | -7.13 | 108.53 | -0.56 | -10.05 |
| 20Q4 (8) | 0.93 | 10.71 | 1.09 | 1.25 | 2.46 | -15.54 | 97.72 | -9.97 | -1.61 | 72.68 | -2.73 | 17.99 | 61.25 | -4.01 | -4.92 | 109.14 | -8.62 | 13.1 |
| 20Q3 (7) | 0.84 | -14.29 | -16.0 | 1.22 | -1.61 | -21.29 | 108.54 | 17.37 | 19.03 | 74.72 | 1.92 | 27.1 | 63.81 | 3.74 | 7.81 | 119.44 | 14.54 | 31.56 |
| 20Q2 (6) | 0.98 | 19.51 | -3.92 | 1.24 | 8.77 | -17.33 | 92.48 | -17.14 | 3.81 | 73.31 | -7.94 | 20.87 | 61.51 | -12.85 | 16.19 | 104.28 | -13.58 | 7.72 |
| 20Q1 (5) | 0.82 | -10.87 | -6.82 | 1.14 | -22.97 | -22.45 | 111.61 | 12.37 | 8.2 | 79.63 | 29.27 | 28.75 | 70.58 | 9.56 | 20.4 | 120.66 | 25.04 | 13.42 |
| 19Q4 (4) | 0.92 | -8.0 | 0.0 | 1.48 | -4.52 | 0.0 | 99.32 | 8.92 | 0.0 | 61.60 | 4.78 | 0.0 | 64.42 | 8.84 | 0.0 | 96.50 | 6.29 | 0.0 |
| 19Q3 (3) | 1.00 | -1.96 | 0.0 | 1.55 | 3.33 | 0.0 | 91.19 | 2.36 | 0.0 | 58.79 | -3.07 | 0.0 | 59.19 | 11.81 | 0.0 | 90.79 | -6.22 | 0.0 |
| 19Q2 (2) | 1.02 | 15.91 | 0.0 | 1.50 | 2.04 | 0.0 | 89.09 | -13.63 | 0.0 | 60.65 | -1.94 | 0.0 | 52.94 | -9.69 | 0.0 | 96.81 | -9.0 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 103.15 | 0.0 | 0.0 | 61.85 | 0.0 | 0.0 | 58.62 | 0.0 | 0.0 | 106.38 | 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) | 3.65 | -6.17 | 4.09 | 3.28 | 100.00 | 6.55 | 89.33 | -3.04 | 41.14 | -26.77 | 148.19 | 14.17 |
| 2022 (9) | 3.89 | 2.64 | 3.96 | -4.58 | 93.85 | -2.6 | 92.13 | 4.67 | 56.18 | -14.57 | 129.80 | 9.43 |
| 2021 (8) | 3.79 | 6.16 | 4.15 | -20.35 | 96.36 | -5.67 | 88.02 | 25.65 | 65.76 | 4.68 | 118.62 | 8.45 |
| 2020 (7) | 3.57 | 2.59 | 5.21 | -8.76 | 102.15 | -2.58 | 70.05 | 9.62 | 62.82 | -0.63 | 109.38 | 3.66 |
| 2019 (6) | 3.48 | -12.78 | 5.71 | -11.34 | 104.85 | 14.63 | 63.90 | 12.72 | 63.22 | 11.17 | 105.52 | 15.59 |
| 2018 (5) | 3.99 | -0.5 | 6.44 | 0.31 | 91.47 | 0.55 | 56.69 | -0.28 | 56.87 | -3.98 | 91.29 | 3.05 |
| 2017 (4) | 4.01 | 12.64 | 6.42 | 11.65 | 90.97 | -11.29 | 56.85 | -10.5 | 59.23 | -5.92 | 88.59 | -14.08 |
| 2016 (3) | 3.56 | -3.26 | 5.75 | -18.67 | 102.55 | 3.46 | 63.52 | 23.05 | 62.96 | -6.35 | 103.11 | 23.47 |
| 2015 (2) | 3.68 | -6.36 | 7.07 | -26.58 | 99.12 | 6.73 | 51.62 | 36.16 | 67.23 | 0.24 | 83.51 | 31.08 |
| 2014 (1) | 3.93 | 24.37 | 9.63 | -6.32 | 92.87 | -19.61 | 37.91 | 6.79 | 67.07 | -13.04 | 63.71 | -13.78 |
