- 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) | 0.80 | -5.88 | 6.67 | 1.04 | -0.95 | -2.8 | 114.11 | 6.27 | -5.75 | 87.73 | 1.05 | 3.13 | 88.29 | 5.41 | -1.43 | 113.56 | 2.82 | -2.58 |
| 23Q3 (19) | 0.85 | 6.25 | 13.33 | 1.05 | 7.14 | 2.94 | 107.38 | -5.77 | -10.95 | 86.82 | -6.52 | -2.74 | 83.76 | -0.38 | -15.4 | 110.45 | -10.03 | -0.34 |
| 23Q2 (18) | 0.80 | 21.21 | -1.23 | 0.98 | 8.89 | -6.67 | 113.96 | -17.87 | 1.68 | 92.88 | -8.05 | 6.97 | 84.08 | -12.38 | -16.22 | 122.76 | -14.63 | 24.57 |
| 23Q1 (17) | 0.66 | -12.0 | -13.16 | 0.90 | -15.89 | -18.18 | 138.75 | 14.6 | 16.36 | 101.01 | 18.74 | 22.42 | 95.96 | 7.13 | -0.43 | 143.80 | 23.36 | 36.47 |
| 22Q4 (16) | 0.75 | 0.0 | -10.71 | 1.07 | 4.9 | -9.32 | 121.07 | 0.41 | 11.26 | 85.07 | -4.7 | 10.39 | 89.57 | -9.53 | -1.94 | 116.57 | 5.18 | 23.3 |
| 22Q3 (15) | 0.75 | -7.41 | -12.79 | 1.02 | -2.86 | -14.29 | 120.58 | 7.58 | 13.52 | 89.27 | 2.81 | 17.01 | 99.01 | -1.35 | 5.33 | 110.83 | 12.46 | 25.23 |
| 22Q2 (14) | 0.81 | 6.58 | -4.71 | 1.05 | -4.55 | -11.02 | 112.08 | -6.0 | 4.45 | 86.83 | 5.24 | 12.2 | 100.36 | 4.14 | 5.07 | 98.55 | -6.47 | 10.51 |
| 22Q1 (13) | 0.76 | -9.52 | -8.43 | 1.10 | -6.78 | -15.38 | 119.24 | 9.58 | 9.24 | 82.51 | 7.07 | 18.31 | 96.37 | 5.51 | 11.36 | 105.37 | 11.46 | 14.09 |
| 21Q4 (12) | 0.84 | -2.33 | 9.09 | 1.18 | -0.84 | -15.11 | 108.82 | 2.45 | -8.02 | 77.06 | 1.01 | 17.68 | 91.34 | -2.83 | 4.93 | 94.54 | 6.82 | -2.26 |
| 21Q3 (11) | 0.86 | 1.18 | 3.61 | 1.19 | 0.85 | -19.59 | 106.22 | -1.02 | -3.12 | 76.29 | -1.42 | 23.81 | 94.00 | -1.59 | 9.42 | 88.50 | -0.76 | 3.68 |
| 21Q2 (10) | 0.85 | 2.41 | -1.16 | 1.18 | -9.23 | -17.48 | 107.31 | -1.69 | 1.3 | 77.39 | 10.97 | 21.28 | 95.52 | 10.38 | 6.69 | 89.18 | -3.44 | 11.17 |
| 21Q1 (9) | 0.83 | 7.79 | 13.7 | 1.30 | -6.47 | -4.41 | 109.15 | -7.74 | -12.64 | 69.74 | 6.51 | 4.04 | 86.54 | -0.59 | -14.26 | 92.36 | -4.52 | 1.45 |
| 20Q4 (8) | 0.77 | -7.23 | -10.47 | 1.39 | -6.08 | -16.77 | 118.31 | 7.91 | 11.3 | 65.48 | 6.26 | 20.04 | 87.05 | 1.33 | 4.34 | 96.73 | 13.32 | 24.94 |
| 20Q3 (7) | 0.83 | -3.49 | 2.47 | 1.48 | 3.5 | -4.52 | 109.64 | 3.5 | -2.12 | 61.62 | -3.43 | 5.14 | 85.91 | -4.04 | 7.79 | 85.36 | 6.41 | -6.13 |
| 20Q2 (6) | 0.86 | 17.81 | 10.26 | 1.43 | 5.15 | 1.42 | 105.93 | -15.22 | -9.31 | 63.81 | -4.8 | -1.33 | 89.53 | -11.29 | 15.05 | 80.22 | -11.88 | -22.61 |
| 20Q1 (5) | 0.73 | -15.12 | 0.0 | 1.36 | -18.56 | 4.62 | 124.94 | 17.54 | 0.83 | 67.03 | 22.88 | -4.5 | 100.93 | 20.98 | 23.61 | 91.04 | 17.59 | -19.05 |
| 19Q4 (4) | 0.86 | 6.17 | 0.0 | 1.67 | 7.74 | 0.0 | 106.30 | -5.11 | 0.0 | 54.55 | -6.93 | 0.0 | 83.43 | 4.68 | 0.0 | 77.42 | -14.86 | 0.0 |
| 19Q3 (3) | 0.81 | 3.85 | 0.0 | 1.55 | 9.93 | 0.0 | 112.02 | -4.1 | 0.0 | 58.61 | -9.37 | 0.0 | 79.70 | 2.42 | 0.0 | 90.93 | -12.28 | 0.0 |
| 19Q2 (2) | 0.78 | 6.85 | 0.0 | 1.41 | 8.46 | 0.0 | 116.81 | -5.73 | 0.0 | 64.67 | -7.86 | 0.0 | 77.82 | -4.69 | 0.0 | 103.66 | -7.83 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 1.30 | 0.0 | 0.0 | 123.91 | 0.0 | 0.0 | 70.19 | 0.0 | 0.0 | 81.65 | 0.0 | 0.0 | 112.46 | 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) | 2.80 | -15.15 | 3.85 | -16.49 | 130.42 | 17.97 | 94.74 | 19.65 | 95.52 | 12.8 | 129.64 | 23.41 |
| 2022 (9) | 3.30 | -1.49 | 4.61 | -9.96 | 110.55 | 1.39 | 79.18 | 11.13 | 84.68 | 0.5 | 105.05 | 9.4 |
| 2021 (8) | 3.35 | -2.62 | 5.12 | -17.68 | 109.03 | 2.67 | 71.25 | 21.4 | 84.26 | 1.64 | 96.02 | 17.14 |
| 2020 (7) | 3.44 | 17.81 | 6.22 | 15.83 | 106.19 | -15.03 | 58.69 | -13.73 | 82.90 | -10.66 | 81.97 | -18.21 |
| 2019 (6) | 2.92 | -14.12 | 5.37 | -1.65 | 124.97 | 16.38 | 68.03 | 1.73 | 92.79 | 8.96 | 100.22 | 12.49 |
| 2018 (5) | 3.40 | 10.75 | 5.46 | -11.65 | 107.38 | -9.59 | 66.87 | 13.28 | 85.16 | 0.29 | 89.09 | -4.1 |
| 2017 (4) | 3.07 | 0.0 | 6.18 | -7.9 | 118.77 | -0.15 | 59.03 | 8.45 | 84.91 | 5.47 | 92.90 | 0.04 |
| 2016 (3) | 3.07 | 5.5 | 6.71 | 3.55 | 118.95 | -5.26 | 54.43 | -3.39 | 80.51 | -7.4 | 92.86 | -2.2 |
| 2015 (2) | 2.91 | -7.32 | 6.48 | -1.97 | 125.55 | 8.02 | 56.34 | 2.05 | 86.94 | -2.77 | 94.95 | 15.76 |
| 2014 (1) | 3.14 | -8.45 | 6.61 | -9.45 | 116.23 | 9.35 | 55.21 | 10.44 | 89.42 | 13.45 | 82.02 | 5.9 |
