- 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) | 1.50 | 11.94 | 3.45 | 2.20 | 7.32 | 25.0 | 60.81 | -10.47 | -3.35 | 41.40 | -6.67 | -20.12 | 30.83 | -11.96 | -4.08 | 71.38 | -7.61 | -13.59 |
| 23Q3 (19) | 1.34 | 2.29 | -6.94 | 2.05 | 3.02 | 18.5 | 67.92 | -1.89 | 7.13 | 44.36 | -2.85 | -15.46 | 35.02 | 9.75 | -4.16 | 77.26 | -6.88 | -2.61 |
| 23Q2 (18) | 1.31 | 11.02 | -5.07 | 1.99 | 21.34 | 8.15 | 69.23 | -10.02 | 4.91 | 45.66 | -17.73 | -7.66 | 31.91 | -3.3 | -15.18 | 82.97 | -16.57 | 6.62 |
| 23Q1 (17) | 1.18 | -18.62 | -7.09 | 1.64 | -6.82 | -15.9 | 76.94 | 22.28 | 7.37 | 55.50 | 7.08 | 18.95 | 33.00 | 2.68 | -23.52 | 99.45 | 20.38 | 32.3 |
| 22Q4 (16) | 1.45 | 0.69 | -9.94 | 1.76 | 1.73 | -36.92 | 62.92 | -0.76 | 11.5 | 51.83 | -1.22 | 59.09 | 32.14 | -12.04 | -9.49 | 82.61 | 4.13 | 54.41 |
| 22Q3 (15) | 1.44 | 4.35 | -5.88 | 1.73 | -5.98 | -37.32 | 63.40 | -3.92 | 6.32 | 52.47 | 6.11 | 59.34 | 36.54 | -2.87 | 0.41 | 79.33 | 1.94 | 41.23 |
| 22Q2 (14) | 1.38 | 8.66 | -11.54 | 1.84 | -5.64 | -37.63 | 65.99 | -7.91 | 12.88 | 49.45 | 5.98 | 60.5 | 37.62 | -12.82 | 13.21 | 77.82 | 3.53 | 38.89 |
| 22Q1 (13) | 1.27 | -21.12 | -9.29 | 1.95 | -30.11 | -28.57 | 71.66 | 26.99 | 10.52 | 46.66 | 43.22 | 39.95 | 43.15 | 21.52 | 18.61 | 75.17 | 40.5 | 21.63 |
| 21Q4 (12) | 1.61 | 5.23 | -1.83 | 2.79 | 1.09 | -19.36 | 56.43 | -5.37 | 1.86 | 32.58 | -1.06 | 23.69 | 35.51 | -2.42 | 8.16 | 53.50 | -4.75 | 9.38 |
| 21Q3 (11) | 1.53 | -1.92 | -8.38 | 2.76 | -6.44 | -11.54 | 59.63 | 2.0 | 9.49 | 32.93 | 6.88 | 13.04 | 36.39 | 9.51 | 5.23 | 56.17 | 0.25 | 14.63 |
| 21Q2 (10) | 1.56 | 11.43 | -1.27 | 2.95 | 8.06 | 16.14 | 58.46 | -9.84 | 1.7 | 30.81 | -7.59 | -13.84 | 33.23 | -8.66 | -5.22 | 56.03 | -9.34 | -3.7 |
| 21Q1 (9) | 1.40 | -14.63 | -0.71 | 2.73 | -21.1 | 21.33 | 64.84 | 17.04 | 0.17 | 33.34 | 26.58 | -17.58 | 36.38 | 10.81 | -15.34 | 61.80 | 26.35 | -0.68 |
| 20Q4 (8) | 1.64 | -1.8 | -9.89 | 3.46 | 10.9 | 20.14 | 55.40 | 1.73 | 10.71 | 26.34 | -9.58 | -16.54 | 32.83 | -5.06 | -10.33 | 48.91 | -0.18 | 8.71 |
| 20Q3 (7) | 1.67 | 5.7 | -4.57 | 3.12 | 22.83 | 13.45 | 54.46 | -5.25 | 4.61 | 29.13 | -18.54 | -12.1 | 34.58 | -1.37 | -4.26 | 49.00 | -15.78 | -0.16 |
| 20Q2 (6) | 1.58 | 12.06 | 1.94 | 2.54 | 12.89 | 11.89 | 57.48 | -11.2 | -1.88 | 35.76 | -11.59 | -10.82 | 35.06 | -18.41 | -10.01 | 58.18 | -6.49 | -2.58 |
| 20Q1 (5) | 1.41 | -22.53 | -6.0 | 2.25 | -21.87 | 9.76 | 64.73 | 29.36 | 6.38 | 40.45 | 28.17 | -8.83 | 42.97 | 17.37 | 0.87 | 62.22 | 38.3 | -0.64 |
| 19Q4 (4) | 1.82 | 4.0 | 0.0 | 2.88 | 4.73 | 0.0 | 50.04 | -3.88 | 0.0 | 31.56 | -4.77 | 0.0 | 36.61 | 1.36 | 0.0 | 44.99 | -8.33 | 0.0 |
| 19Q3 (3) | 1.75 | 12.9 | 0.0 | 2.75 | 21.15 | 0.0 | 52.06 | -11.13 | 0.0 | 33.14 | -17.36 | 0.0 | 36.12 | -7.29 | 0.0 | 49.08 | -17.82 | 0.0 |
| 19Q2 (2) | 1.55 | 3.33 | 0.0 | 2.27 | 10.73 | 0.0 | 58.58 | -3.73 | 0.0 | 40.10 | -9.62 | 0.0 | 38.96 | -8.54 | 0.0 | 59.72 | -4.63 | 0.0 |
| 19Q1 (1) | 1.50 | 0.0 | 0.0 | 2.05 | 0.0 | 0.0 | 60.85 | 0.0 | 0.0 | 44.37 | 0.0 | 0.0 | 42.60 | 0.0 | 0.0 | 62.62 | 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) | 4.98 | -3.49 | 6.85 | -11.61 | 73.27 | 3.53 | 53.27 | 13.05 | 32.71 | -11.07 | 93.83 | 15.67 |
| 2022 (9) | 5.16 | -5.49 | 7.75 | -22.11 | 70.77 | 5.78 | 47.12 | 28.5 | 36.78 | -5.79 | 81.12 | 25.71 |
| 2021 (8) | 5.46 | -5.04 | 9.95 | -2.45 | 66.90 | 5.42 | 36.67 | 2.46 | 39.04 | -1.54 | 64.53 | 8.27 |
| 2020 (7) | 5.75 | -7.41 | 10.20 | 13.71 | 63.46 | 7.94 | 35.79 | -12.0 | 39.65 | -5.82 | 59.60 | 3.92 |
| 2019 (6) | 6.21 | -7.73 | 8.97 | -6.27 | 58.79 | 8.33 | 40.67 | 6.63 | 42.10 | 10.27 | 57.35 | 5.75 |
| 2018 (5) | 6.73 | -2.89 | 9.57 | -4.78 | 54.27 | 3.0 | 38.14 | 5.04 | 38.18 | 6.62 | 54.23 | 1.97 |
| 2017 (4) | 6.93 | -3.62 | 10.05 | 4.8 | 52.69 | 3.78 | 36.31 | -4.55 | 35.81 | 6.07 | 53.18 | -3.4 |
| 2016 (3) | 7.19 | 2.42 | 9.59 | 2.57 | 50.77 | -2.33 | 38.04 | -2.59 | 33.76 | -5.43 | 55.05 | -0.51 |
| 2015 (2) | 7.02 | -3.97 | 9.35 | -6.87 | 51.98 | 4.13 | 39.05 | 7.37 | 35.70 | 2.91 | 55.33 | 7.25 |
| 2014 (1) | 7.31 | -0.54 | 10.04 | -3.83 | 49.92 | 0.52 | 36.37 | 4.03 | 34.69 | 8.03 | 51.59 | -1.77 |
