- 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) | 1.31 | -0.76 | 5.65 | 0.69 | -5.48 | 4.55 | 69.31 | 0.7 | -5.49 | 132.23 | 5.54 | -4.5 | 76.66 | 8.68 | -4.41 | 124.88 | 1.05 | -5.1 |
| 23Q3 (19) | 1.32 | 0.0 | 7.32 | 0.73 | 2.82 | 10.61 | 68.83 | -0.01 | -6.95 | 125.29 | -2.79 | -9.45 | 70.54 | 3.84 | -20.28 | 123.58 | -4.78 | -0.22 |
| 23Q2 (18) | 1.32 | 7.32 | 4.76 | 0.71 | 5.97 | 1.43 | 68.84 | -7.15 | -5.06 | 128.88 | -5.2 | -1.18 | 67.93 | -5.26 | -21.18 | 129.78 | -6.23 | 11.16 |
| 23Q1 (17) | 1.23 | -0.81 | -5.38 | 0.67 | 1.52 | -8.22 | 74.14 | 1.09 | 5.91 | 135.95 | -1.81 | 8.58 | 71.70 | -10.6 | -18.42 | 138.40 | 5.18 | 28.96 |
| 22Q4 (16) | 1.24 | 0.81 | 2.48 | 0.66 | 0.0 | -15.38 | 73.34 | -0.85 | -2.85 | 138.46 | 0.07 | 19.05 | 80.20 | -9.37 | -12.17 | 131.59 | 6.25 | 30.96 |
| 22Q3 (15) | 1.23 | -2.38 | -7.52 | 0.66 | -5.71 | -26.67 | 73.97 | 2.01 | 7.73 | 138.36 | 6.09 | 36.8 | 88.49 | 2.68 | 1.42 | 123.85 | 6.08 | 50.03 |
| 22Q2 (14) | 1.26 | -3.08 | -7.35 | 0.70 | -4.11 | -26.32 | 72.51 | 3.59 | 8.05 | 130.42 | 4.16 | 36.69 | 86.18 | -1.95 | 3.33 | 116.75 | 8.79 | 47.56 |
| 22Q1 (13) | 1.30 | 7.44 | -15.03 | 0.73 | -6.41 | -29.81 | 70.00 | -7.27 | 17.85 | 125.21 | 7.66 | 42.77 | 87.89 | -3.75 | 14.84 | 107.32 | 6.81 | 52.08 |
| 21Q4 (12) | 1.21 | -9.02 | -26.22 | 0.78 | -13.33 | -19.59 | 75.49 | 9.95 | 35.7 | 116.30 | 14.99 | 24.13 | 91.31 | 4.65 | 12.19 | 100.48 | 21.72 | 47.92 |
| 21Q3 (11) | 1.33 | -2.21 | -12.5 | 0.90 | -5.26 | -10.89 | 68.66 | 2.31 | 14.76 | 101.14 | 6.01 | 11.82 | 87.25 | 4.62 | 22.99 | 82.55 | 4.34 | 4.05 |
| 21Q2 (10) | 1.36 | -11.11 | 29.52 | 0.95 | -8.65 | 31.94 | 67.11 | 12.98 | -22.59 | 95.41 | 8.79 | -24.64 | 83.40 | 8.98 | -26.59 | 79.12 | 12.12 | -20.62 |
| 21Q1 (9) | 1.53 | -6.71 | 51.49 | 1.04 | 7.22 | 2.97 | 59.40 | 6.78 | -33.98 | 87.70 | -6.39 | -2.28 | 76.53 | -5.97 | -22.5 | 70.57 | 3.89 | -12.84 |
| 20Q4 (8) | 1.64 | 7.89 | 57.69 | 0.97 | -3.96 | -12.61 | 55.63 | -7.02 | -36.51 | 93.69 | 3.58 | 14.77 | 81.39 | 14.73 | 5.72 | 67.93 | -14.38 | -26.37 |
| 20Q3 (7) | 1.52 | 44.76 | 36.94 | 1.01 | 40.28 | 3.06 | 59.83 | -30.98 | -26.83 | 90.45 | -28.55 | -2.55 | 70.94 | -37.56 | 2.78 | 79.34 | -20.4 | -24.85 |
| 20Q2 (6) | 1.05 | 3.96 | 11.7 | 0.72 | -28.71 | 1.41 | 86.69 | -3.65 | -10.14 | 126.60 | 41.06 | -0.71 | 113.61 | 15.05 | 22.33 | 99.67 | 23.09 | -23.98 |
| 20Q1 (5) | 1.01 | -2.88 | 36.49 | 1.01 | -9.01 | 62.9 | 89.97 | 2.68 | -27.31 | 89.75 | 9.95 | -38.96 | 98.75 | 28.26 | -24.6 | 80.97 | -12.24 | -42.1 |
| 19Q4 (4) | 1.04 | -6.31 | 0.0 | 1.11 | 13.27 | 0.0 | 87.62 | 7.15 | 0.0 | 81.63 | -12.06 | 0.0 | 76.99 | 11.55 | 0.0 | 92.26 | -12.61 | 0.0 |
| 19Q3 (3) | 1.11 | 18.09 | 0.0 | 0.98 | 38.03 | 0.0 | 81.77 | -15.24 | 0.0 | 92.82 | -27.21 | 0.0 | 69.02 | -25.68 | 0.0 | 105.57 | -19.48 | 0.0 |
| 19Q2 (2) | 0.94 | 27.03 | 0.0 | 0.71 | 14.52 | 0.0 | 96.47 | -22.06 | 0.0 | 127.51 | -13.28 | 0.0 | 92.87 | -29.09 | 0.0 | 131.11 | -6.24 | 0.0 |
| 19Q1 (1) | 0.74 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 123.78 | 0.0 | 0.0 | 147.03 | 0.0 | 0.0 | 130.97 | 0.0 | 0.0 | 139.84 | 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) | 5.04 | -7.18 | 2.65 | -7.99 | 72.46 | 7.88 | 137.77 | 8.68 | 75.74 | -5.55 | 134.49 | 18.24 |
| 2022 (9) | 5.43 | -19.32 | 2.88 | -24.21 | 67.17 | 23.84 | 126.77 | 32.13 | 80.19 | 4.77 | 113.74 | 54.45 |
| 2021 (8) | 6.73 | 18.69 | 3.80 | -9.31 | 54.24 | -15.76 | 95.94 | 10.01 | 76.54 | -7.28 | 73.64 | 6.66 |
| 2020 (7) | 5.67 | 103.96 | 4.19 | 26.2 | 64.39 | -50.88 | 87.21 | -20.57 | 82.55 | -27.61 | 69.04 | -45.56 |
| 2019 (6) | 2.78 | -43.15 | 3.32 | -11.23 | 131.08 | 75.66 | 109.80 | 12.42 | 114.04 | -1.86 | 126.83 | 126.08 |
| 2018 (5) | 4.89 | 58.25 | 3.74 | -17.07 | 74.62 | -36.9 | 97.67 | 20.71 | 116.20 | 0.21 | 56.10 | -32.58 |
| 2017 (4) | 3.09 | -0.32 | 4.51 | 7.13 | 118.25 | 0.48 | 80.91 | -6.58 | 115.96 | 24.65 | 83.21 | -25.2 |
| 2016 (3) | 3.10 | -4.02 | 4.21 | 8.51 | 117.68 | 4.26 | 86.61 | -7.87 | 93.03 | 15.61 | 111.25 | -11.99 |
| 2015 (2) | 3.23 | -11.26 | 3.88 | -1.27 | 112.87 | 12.55 | 94.01 | 1.12 | 80.47 | -3.92 | 126.41 | 15.45 |
| 2014 (1) | 3.64 | -5.94 | 3.93 | -3.68 | 100.28 | 6.33 | 92.97 | 3.94 | 83.75 | 3.86 | 109.49 | 6.18 |
