- 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) | 1.13 | -5.04 | -0.88 | 1.13 | 0.89 | 18.95 | 80.70 | 5.32 | 1.53 | 80.77 | -0.27 | -15.39 | 60.83 | 7.3 | -0.25 | 100.65 | -0.27 | -11.68 |
| 23Q3 (19) | 1.19 | 3.48 | 14.42 | 1.12 | 7.69 | 24.44 | 76.62 | -3.26 | -12.81 | 80.99 | -7.44 | -19.58 | 56.69 | 5.43 | -12.61 | 100.92 | -10.63 | -18.43 |
| 23Q2 (18) | 1.15 | 6.48 | 8.49 | 1.04 | 9.47 | 10.64 | 79.20 | -6.03 | -8.15 | 87.50 | -8.56 | -9.89 | 53.77 | -10.58 | -17.3 | 112.93 | -5.77 | -4.54 |
| 23Q1 (17) | 1.08 | -5.26 | 4.85 | 0.95 | 0.0 | -4.04 | 84.28 | 6.04 | -4.69 | 95.69 | 0.24 | 4.19 | 60.13 | -1.39 | -10.4 | 119.84 | 5.16 | 5.9 |
| 22Q4 (16) | 1.14 | 9.62 | -0.87 | 0.95 | 5.56 | -10.38 | 79.48 | -9.56 | 0.65 | 95.46 | -5.21 | 11.38 | 60.98 | -6.0 | -9.67 | 113.96 | -7.89 | 17.28 |
| 22Q3 (15) | 1.04 | -1.89 | -16.13 | 0.90 | -4.26 | -17.43 | 87.88 | 1.91 | 20.07 | 100.71 | 3.72 | 21.12 | 64.87 | -0.23 | -5.17 | 123.72 | 4.58 | 40.7 |
| 22Q2 (14) | 1.06 | 2.91 | -10.92 | 0.94 | -5.05 | -16.81 | 86.23 | -2.49 | 12.59 | 97.10 | 5.73 | 20.55 | 65.02 | -3.11 | -10.44 | 118.30 | 4.54 | 39.93 |
| 22Q1 (13) | 1.03 | -10.43 | -14.17 | 0.99 | -6.6 | -24.43 | 88.43 | 11.98 | 16.29 | 91.84 | 7.15 | 32.37 | 67.11 | -0.59 | 2.41 | 113.16 | 16.46 | 41.64 |
| 21Q4 (12) | 1.15 | -7.26 | -11.54 | 1.06 | -2.75 | -23.74 | 78.97 | 7.9 | 12.91 | 85.71 | 3.08 | 30.64 | 67.51 | -1.32 | 17.51 | 97.17 | 10.51 | 24.43 |
| 21Q3 (11) | 1.24 | 4.2 | -7.46 | 1.09 | -3.54 | -16.15 | 73.19 | -4.44 | 7.54 | 83.15 | 3.23 | 19.19 | 68.41 | -5.77 | 38.79 | 87.93 | 4.01 | -0.69 |
| 21Q2 (10) | 1.19 | -0.83 | 17.82 | 1.13 | -13.74 | 10.78 | 76.59 | 0.72 | -14.59 | 80.55 | 16.1 | -9.52 | 72.60 | 10.79 | 12.65 | 84.54 | 5.82 | -26.0 |
| 21Q1 (9) | 1.20 | -7.69 | 1.69 | 1.31 | -5.76 | 3.97 | 76.04 | 8.72 | -1.39 | 69.38 | 5.75 | -3.69 | 65.53 | 14.06 | 9.47 | 79.89 | 2.31 | -10.52 |
| 20Q4 (8) | 1.30 | -2.99 | 8.33 | 1.39 | 6.92 | 6.92 | 69.94 | 2.76 | -7.8 | 65.61 | -5.95 | -6.19 | 57.45 | 16.56 | -2.41 | 78.09 | -11.8 | -10.18 |
| 20Q3 (7) | 1.34 | 32.67 | 12.61 | 1.30 | 27.45 | -2.26 | 68.06 | -24.1 | -10.76 | 69.76 | -21.64 | 2.29 | 49.29 | -23.52 | -15.73 | 88.54 | -22.5 | 2.98 |
| 20Q2 (6) | 1.01 | -14.41 | -16.53 | 1.02 | -19.05 | -21.54 | 89.67 | 16.29 | 19.05 | 89.03 | 23.58 | 27.44 | 64.45 | 7.67 | 8.41 | 114.25 | 27.97 | 33.27 |
| 20Q1 (5) | 1.18 | -1.67 | -4.84 | 1.26 | -3.08 | 2.44 | 77.11 | 1.65 | 5.37 | 72.04 | 3.0 | -2.61 | 59.86 | 1.68 | -5.9 | 89.28 | 2.69 | 6.88 |
| 19Q4 (4) | 1.20 | 0.84 | 0.0 | 1.30 | -2.26 | 0.0 | 75.86 | -0.54 | 0.0 | 69.94 | 2.55 | 0.0 | 58.87 | 0.65 | 0.0 | 86.94 | 1.12 | 0.0 |
| 19Q3 (3) | 1.19 | -1.65 | 0.0 | 1.33 | 2.31 | 0.0 | 76.27 | 1.26 | 0.0 | 68.20 | -2.38 | 0.0 | 58.49 | -1.61 | 0.0 | 85.98 | 0.29 | 0.0 |
| 19Q2 (2) | 1.21 | -2.42 | 0.0 | 1.30 | 5.69 | 0.0 | 75.32 | 2.92 | 0.0 | 69.86 | -5.56 | 0.0 | 59.45 | -6.54 | 0.0 | 85.73 | 2.63 | 0.0 |
| 19Q1 (1) | 1.24 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 73.18 | 0.0 | 0.0 | 73.97 | 0.0 | 0.0 | 63.61 | 0.0 | 0.0 | 83.53 | 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) | 4.38 | 0.92 | 4.04 | 3.59 | 83.29 | -0.89 | 90.41 | -3.48 | 62.82 | -7.45 | 110.87 | 0.95 |
| 2022 (9) | 4.34 | -8.82 | 3.90 | -17.89 | 84.04 | 9.64 | 93.67 | 21.82 | 67.88 | 4.01 | 109.83 | 24.41 |
| 2021 (8) | 4.76 | 9.43 | 4.75 | -0.63 | 76.65 | -8.74 | 76.89 | 0.64 | 65.26 | -3.05 | 88.28 | -5.16 |
| 2020 (7) | 4.35 | -11.04 | 4.78 | -1.85 | 83.99 | 12.59 | 76.40 | 1.99 | 67.31 | 5.3 | 93.08 | 8.75 |
| 2019 (6) | 4.89 | -1.21 | 4.87 | 4.06 | 74.60 | 1.1 | 74.91 | -3.89 | 63.92 | -7.98 | 85.59 | 4.04 |
| 2018 (5) | 4.95 | -1.0 | 4.68 | -8.06 | 73.79 | 1.18 | 77.94 | 8.6 | 69.46 | 5.5 | 82.27 | 4.32 |
| 2017 (4) | 5.00 | 2.67 | 5.09 | -6.78 | 72.93 | -2.63 | 71.77 | 7.28 | 65.84 | 1.15 | 78.86 | 2.82 |
| 2016 (3) | 4.87 | -1.42 | 5.46 | -6.83 | 74.90 | 1.35 | 66.90 | 7.49 | 65.09 | 0.46 | 76.70 | 7.48 |
| 2015 (2) | 4.94 | -9.36 | 5.86 | -0.34 | 73.90 | 10.43 | 62.24 | 0.24 | 64.79 | -0.93 | 71.36 | 12.18 |
| 2014 (1) | 5.45 | -7.31 | 5.88 | -5.92 | 66.92 | 7.88 | 62.09 | 6.28 | 65.40 | 4.62 | 63.61 | 9.79 |
