- 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) | 1.08 | -7.69 | -4.42 | 2.22 | -0.45 | 34.55 | 84.41 | 8.58 | 4.61 | 41.00 | 0.29 | -25.78 | 98.91 | 13.39 | 9.83 | 26.49 | -15.58 | -42.25 |
| 23Q3 (19) | 1.17 | -1.68 | 7.34 | 2.23 | 9.31 | 35.15 | 77.74 | 2.03 | -6.71 | 40.88 | -8.55 | -26.01 | 87.23 | 9.28 | -4.95 | 31.38 | -23.59 | -32.96 |
| 23Q2 (18) | 1.19 | 10.19 | -7.03 | 2.04 | 15.91 | 10.27 | 76.19 | -9.31 | 7.28 | 44.70 | -13.76 | -8.89 | 79.82 | -6.87 | -4.53 | 41.07 | -18.09 | 12.64 |
| 23Q1 (17) | 1.08 | -4.42 | -10.0 | 1.76 | 6.67 | 1.73 | 84.01 | 4.11 | 10.37 | 51.83 | -6.17 | -1.52 | 85.71 | -4.83 | -6.18 | 50.14 | 9.31 | 34.1 |
| 22Q4 (16) | 1.13 | 3.67 | -9.6 | 1.65 | 0.0 | -6.78 | 80.69 | -3.17 | 11.07 | 55.24 | -0.02 | 7.2 | 90.06 | -1.86 | -3.69 | 45.87 | -2.01 | 49.51 |
| 22Q3 (15) | 1.09 | -14.84 | -12.1 | 1.65 | -10.81 | -16.24 | 83.33 | 17.33 | 13.56 | 55.25 | 12.62 | 19.33 | 91.77 | 9.76 | 3.78 | 46.81 | 28.39 | 49.79 |
| 22Q2 (14) | 1.28 | 6.67 | -5.19 | 1.85 | 6.94 | -20.6 | 71.02 | -6.7 | 5.57 | 49.06 | -6.78 | 25.41 | 83.61 | -8.48 | 3.71 | 36.46 | -2.49 | 41.48 |
| 22Q1 (13) | 1.20 | -4.0 | -15.49 | 1.73 | -2.26 | -35.93 | 76.12 | 4.78 | 18.75 | 52.63 | 2.13 | 55.94 | 91.36 | -2.3 | 29.48 | 37.39 | 21.87 | 37.01 |
| 21Q4 (12) | 1.25 | 0.81 | -14.38 | 1.77 | -10.15 | -34.2 | 72.65 | -0.99 | 16.43 | 51.53 | 11.3 | 52.5 | 93.51 | 5.74 | 41.36 | 30.68 | -1.82 | 2.13 |
| 21Q3 (11) | 1.24 | -8.15 | -10.14 | 1.97 | -15.45 | -15.81 | 73.38 | 9.08 | 11.22 | 46.30 | 18.35 | 18.81 | 88.43 | 9.69 | 10.86 | 31.25 | 21.27 | 24.16 |
| 21Q2 (10) | 1.35 | -4.93 | -0.74 | 2.33 | -13.7 | -7.17 | 67.27 | 4.95 | 0.36 | 39.12 | 15.91 | 7.98 | 80.62 | 14.26 | 2.77 | 25.77 | -5.57 | 3.87 |
| 21Q1 (9) | 1.42 | -2.74 | 5.97 | 2.70 | 0.37 | 7.14 | 64.10 | 2.72 | -5.29 | 33.75 | -0.12 | -6.64 | 70.56 | 6.67 | -15.72 | 27.29 | -9.15 | 35.7 |
| 20Q4 (8) | 1.46 | 5.8 | 9.77 | 2.69 | 14.96 | -7.24 | 62.40 | -5.43 | -8.77 | 33.79 | -13.29 | 7.75 | 66.15 | -17.07 | -20.54 | 30.04 | 19.35 | 81.95 |
| 20Q3 (7) | 1.38 | 1.47 | -4.17 | 2.34 | -6.77 | -26.18 | 65.98 | -1.57 | 4.28 | 38.97 | 7.56 | 35.88 | 79.77 | 1.68 | 7.16 | 25.17 | 1.45 | 43.75 |
| 20Q2 (6) | 1.36 | 1.49 | -4.9 | 2.51 | -0.4 | -7.04 | 67.03 | -0.96 | 5.36 | 36.23 | 0.22 | 7.44 | 78.45 | -6.29 | 4.07 | 24.81 | 23.37 | 12.98 |
| 20Q1 (5) | 1.34 | 0.75 | 3.08 | 2.52 | -13.1 | 8.15 | 67.68 | -1.05 | -3.64 | 36.15 | 15.27 | -7.38 | 83.72 | 0.56 | 1.26 | 20.11 | 21.8 | -24.37 |
| 19Q4 (4) | 1.33 | -7.64 | 0.0 | 2.90 | -8.52 | 0.0 | 68.40 | 8.11 | 0.0 | 31.36 | 9.34 | 0.0 | 83.25 | 11.84 | 0.0 | 16.51 | -5.71 | 0.0 |
| 19Q3 (3) | 1.44 | 0.7 | 0.0 | 3.17 | 17.41 | 0.0 | 63.27 | -0.55 | 0.0 | 28.68 | -14.95 | 0.0 | 74.44 | -1.25 | 0.0 | 17.51 | -20.26 | 0.0 |
| 19Q2 (2) | 1.43 | 10.0 | 0.0 | 2.70 | 15.88 | 0.0 | 63.62 | -9.42 | 0.0 | 33.72 | -13.6 | 0.0 | 75.38 | -8.83 | 0.0 | 21.96 | -17.41 | 0.0 |
| 19Q1 (1) | 1.30 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 70.24 | 0.0 | 0.0 | 39.03 | 0.0 | 0.0 | 82.68 | 0.0 | 0.0 | 26.59 | 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) | 4.46 | -8.42 | 7.82 | 9.52 | 81.85 | 9.28 | 46.71 | -8.63 | 95.66 | 7.81 | 32.89 | -11.8 |
| 2022 (9) | 4.87 | -11.62 | 7.14 | -18.59 | 74.90 | 13.01 | 51.12 | 22.86 | 88.73 | 12.89 | 37.29 | 27.31 |
| 2021 (8) | 5.51 | 2.04 | 8.77 | -20.27 | 66.28 | -1.89 | 41.61 | 25.44 | 78.60 | 3.52 | 29.29 | 18.1 |
| 2020 (7) | 5.40 | -10.89 | 11.00 | -1.52 | 67.56 | 12.24 | 33.17 | 1.53 | 75.93 | -0.13 | 24.80 | 47.44 |
| 2019 (6) | 6.06 | 13.06 | 11.17 | 14.1 | 60.19 | -11.58 | 32.67 | -12.41 | 76.03 | -7.9 | 16.82 | -26.29 |
| 2018 (5) | 5.36 | -0.19 | 9.79 | 4.15 | 68.07 | 0.09 | 37.30 | -3.92 | 82.55 | -4.52 | 22.82 | 12.03 |
| 2017 (4) | 5.37 | -2.01 | 9.40 | 0.21 | 68.01 | 2.12 | 38.82 | -0.23 | 86.46 | -3.79 | 20.37 | 30.24 |
| 2016 (3) | 5.48 | 0.18 | 9.38 | 1.52 | 66.60 | -0.15 | 38.91 | -1.49 | 89.87 | -1.14 | 15.64 | 2.29 |
| 2015 (2) | 5.47 | -12.62 | 9.24 | -3.25 | 66.70 | 14.37 | 39.50 | 3.35 | 90.91 | 13.09 | 15.29 | -5.33 |
| 2014 (1) | 6.26 | 6.46 | 9.55 | 14.1 | 58.32 | -6.1 | 38.22 | -12.38 | 80.39 | -8.15 | 16.15 | -11.31 |
