- 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) | 0.83 | -13.54 | -1.19 | 0.60 | -11.76 | 7.14 | 110.25 | 16.56 | 1.46 | 151.39 | 12.73 | -6.51 | 65.53 | 13.99 | -3.09 | 196.11 | 14.42 | -3.38 |
| 23Q3 (19) | 0.96 | -11.93 | 21.52 | 0.68 | 6.25 | 9.68 | 94.59 | 13.31 | -18.2 | 134.29 | -5.26 | -8.88 | 57.49 | 8.02 | -17.53 | 171.40 | -0.35 | -11.33 |
| 23Q2 (18) | 1.09 | 2.83 | 9.0 | 0.64 | 16.36 | -13.51 | 83.48 | -2.45 | -8.34 | 141.75 | -14.66 | 15.91 | 53.22 | -9.86 | -14.38 | 172.01 | -10.72 | 13.76 |
| 23Q1 (17) | 1.06 | 26.19 | 3.92 | 0.55 | -1.79 | -23.61 | 85.58 | -21.24 | -4.02 | 166.11 | 2.58 | 30.57 | 59.04 | -12.69 | -22.29 | 192.66 | -5.08 | 37.21 |
| 22Q4 (16) | 0.84 | 6.33 | -12.5 | 0.56 | -9.68 | -30.86 | 108.66 | -6.03 | 14.64 | 161.94 | 9.88 | 44.4 | 67.62 | -3.0 | -12.61 | 202.98 | 5.0 | 56.67 |
| 22Q3 (15) | 0.79 | -21.0 | -37.8 | 0.62 | -16.22 | -43.12 | 115.63 | 26.95 | 61.22 | 147.38 | 20.52 | 76.42 | 69.71 | 12.15 | 26.04 | 193.31 | 27.84 | 93.41 |
| 22Q2 (14) | 1.00 | -1.96 | 2.04 | 0.74 | 2.78 | -12.94 | 91.08 | 2.15 | -1.57 | 122.29 | -3.88 | 13.96 | 62.16 | -18.18 | -9.04 | 151.21 | 7.69 | 14.99 |
| 22Q1 (13) | 1.02 | 6.25 | 2.0 | 0.72 | -11.11 | -25.77 | 89.16 | -5.93 | -2.38 | 127.22 | 13.44 | 35.4 | 75.97 | -1.82 | 25.38 | 140.41 | 8.37 | 12.59 |
| 21Q4 (12) | 0.96 | -24.41 | 24.68 | 0.81 | -25.69 | -2.41 | 94.78 | 32.15 | -20.25 | 112.15 | 34.25 | 1.86 | 77.38 | 39.9 | 15.94 | 129.56 | 29.62 | -20.13 |
| 21Q3 (11) | 1.27 | 29.59 | 39.56 | 1.09 | 28.24 | 17.2 | 71.72 | -22.49 | -28.07 | 83.54 | -22.15 | -14.23 | 55.31 | -19.07 | 3.09 | 99.95 | -23.99 | -30.33 |
| 21Q2 (10) | 0.98 | -2.0 | 19.51 | 0.85 | -12.37 | 39.34 | 92.53 | 1.31 | -16.71 | 107.31 | 14.21 | -27.91 | 68.34 | 12.79 | -6.61 | 131.50 | 5.44 | -29.59 |
| 21Q1 (9) | 1.00 | 29.87 | 23.46 | 0.97 | 16.87 | 53.97 | 91.33 | -23.16 | -18.68 | 93.96 | -14.66 | -35.39 | 60.59 | -9.21 | -24.01 | 124.71 | -23.12 | -29.93 |
| 20Q4 (8) | 0.77 | -15.38 | -2.53 | 0.83 | -10.75 | 7.79 | 118.85 | 19.2 | 3.44 | 110.10 | 13.04 | -7.17 | 66.74 | 24.4 | -6.08 | 162.21 | 13.07 | -0.14 |
| 20Q3 (7) | 0.91 | 10.98 | 0.0 | 0.93 | 52.46 | 9.41 | 99.71 | -10.24 | -0.3 | 97.40 | -34.57 | -8.93 | 53.65 | -26.69 | -12.62 | 143.46 | -23.19 | -1.44 |
| 20Q2 (6) | 0.82 | 1.23 | -11.83 | 0.61 | -3.17 | -18.67 | 111.09 | -1.09 | 13.46 | 148.86 | 2.37 | 22.73 | 73.18 | -8.22 | 20.38 | 186.77 | 4.93 | 17.9 |
| 20Q1 (5) | 0.81 | 2.53 | 10.96 | 0.63 | -18.18 | 1.61 | 112.31 | -2.25 | -9.73 | 145.42 | 22.61 | -0.42 | 79.73 | 12.2 | 13.51 | 177.99 | 9.57 | -11.1 |
| 19Q4 (4) | 0.79 | -13.19 | 0.0 | 0.77 | -9.41 | 0.0 | 114.90 | 14.89 | 0.0 | 118.60 | 10.89 | 0.0 | 71.06 | 15.73 | 0.0 | 162.44 | 11.6 | 0.0 |
| 19Q3 (3) | 0.91 | -2.15 | 0.0 | 0.85 | 13.33 | 0.0 | 100.01 | 2.14 | 0.0 | 106.95 | -11.82 | 0.0 | 61.40 | 1.0 | 0.0 | 145.56 | -8.11 | 0.0 |
| 19Q2 (2) | 0.93 | 27.4 | 0.0 | 0.75 | 20.97 | 0.0 | 97.91 | -21.31 | 0.0 | 121.29 | -16.95 | 0.0 | 60.79 | -13.45 | 0.0 | 158.41 | -20.88 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 124.42 | 0.0 | 0.0 | 146.04 | 0.0 | 0.0 | 70.24 | 0.0 | 0.0 | 200.22 | 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) | 3.96 | -8.55 | 2.34 | -11.03 | 92.06 | 9.24 | 155.84 | 12.4 | 62.69 | -13.21 | 185.22 | 22.92 |
| 2022 (9) | 4.33 | 4.09 | 2.63 | -23.55 | 84.27 | -3.89 | 138.65 | 30.49 | 72.23 | 5.49 | 150.68 | 20.11 |
| 2021 (8) | 4.16 | 16.2 | 3.44 | 4.24 | 87.68 | -13.96 | 106.25 | -4.08 | 68.47 | 2.16 | 125.45 | -13.87 |
| 2020 (7) | 3.58 | 3.47 | 3.30 | 12.24 | 101.91 | -3.29 | 110.77 | -10.77 | 67.02 | -0.27 | 145.66 | -10.26 |
| 2019 (6) | 3.46 | 4.22 | 2.94 | -4.55 | 105.38 | -4.22 | 124.14 | 4.79 | 67.20 | -5.37 | 162.32 | 3.08 |
| 2018 (5) | 3.32 | -4.6 | 3.08 | -3.75 | 110.02 | 4.8 | 118.46 | 3.88 | 71.01 | -7.89 | 157.47 | 10.94 |
| 2017 (4) | 3.48 | 1.75 | 3.20 | 2.89 | 104.98 | -1.52 | 114.04 | -2.9 | 77.09 | -6.05 | 141.94 | -0.04 |
| 2016 (3) | 3.42 | 2.09 | 3.11 | -10.63 | 106.60 | -2.15 | 117.44 | 11.99 | 82.05 | -10.4 | 141.99 | 16.17 |
| 2015 (2) | 3.35 | -2.05 | 3.48 | -8.9 | 108.94 | 1.93 | 104.87 | 9.72 | 91.57 | -3.2 | 122.23 | 13.32 |
| 2014 (1) | 3.42 | 5.88 | 3.82 | -4.74 | 106.88 | -5.52 | 95.58 | 5.13 | 94.60 | -6.52 | 107.86 | 4.88 |
