- 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) | 0.71 | -2.74 | 9.23 | 0.73 | 4.29 | 12.31 | 128.81 | 2.87 | -7.88 | 124.90 | -3.73 | -11.3 | 53.47 | -6.13 | -0.11 | 200.24 | 1.14 | -11.83 |
| 23Q3 (19) | 0.73 | -2.67 | -1.35 | 0.70 | -1.41 | 4.48 | 125.22 | 3.46 | 1.78 | 129.74 | 0.61 | -4.14 | 56.96 | 0.23 | 12.57 | 197.99 | 2.5 | -4.71 |
| 23Q2 (18) | 0.75 | 17.19 | 0.0 | 0.71 | 10.94 | 12.7 | 121.03 | -15.1 | -0.3 | 128.95 | -9.07 | -10.47 | 56.83 | -3.6 | 0.89 | 193.16 | -14.31 | -7.62 |
| 23Q1 (17) | 0.64 | -1.54 | 0.0 | 0.64 | -1.54 | 6.67 | 142.56 | 1.95 | 0.97 | 141.81 | 0.71 | -6.45 | 58.95 | 10.13 | -9.14 | 225.42 | -0.74 | -1.09 |
| 22Q4 (16) | 0.65 | -12.16 | 1.56 | 0.65 | -2.99 | -7.14 | 139.83 | 13.66 | -2.16 | 140.81 | 4.04 | 8.29 | 53.53 | 5.79 | -26.94 | 227.11 | 9.31 | 13.75 |
| 22Q3 (15) | 0.74 | -1.33 | 2.78 | 0.67 | 6.35 | -21.18 | 123.03 | 1.35 | -2.64 | 135.34 | -6.03 | 26.51 | 50.60 | -10.17 | -27.96 | 207.77 | -0.63 | 27.38 |
| 22Q2 (14) | 0.75 | 17.19 | -2.6 | 0.63 | 5.0 | -25.88 | 121.39 | -14.02 | 2.27 | 144.03 | -4.99 | 34.71 | 56.33 | -13.18 | -15.69 | 209.09 | -8.25 | 31.65 |
| 22Q1 (13) | 0.64 | 0.0 | -8.57 | 0.60 | -14.29 | -25.0 | 141.19 | -1.2 | 8.93 | 151.59 | 16.58 | 32.92 | 64.88 | -11.45 | -3.67 | 227.90 | 14.14 | 29.25 |
| 21Q4 (12) | 0.64 | -11.11 | -13.51 | 0.70 | -17.65 | -16.67 | 142.91 | 13.09 | 16.0 | 130.03 | 21.55 | 20.0 | 73.27 | 4.31 | 16.17 | 199.66 | 22.41 | 18.5 |
| 21Q3 (11) | 0.72 | -6.49 | -11.11 | 0.85 | 0.0 | -1.16 | 126.37 | 6.46 | 12.09 | 106.98 | 0.06 | 0.68 | 70.24 | 5.13 | 15.3 | 163.11 | 2.7 | 3.18 |
| 21Q2 (10) | 0.77 | 10.0 | -1.28 | 0.85 | 6.25 | -22.02 | 118.70 | -8.42 | 1.66 | 106.92 | -6.25 | 28.56 | 66.81 | -0.8 | -2.65 | 158.82 | -9.93 | 20.96 |
| 21Q1 (9) | 0.70 | -5.41 | 16.67 | 0.80 | -4.76 | -6.98 | 129.61 | 5.2 | -15.14 | 114.05 | 5.25 | 8.12 | 67.35 | 6.79 | -22.39 | 176.32 | 4.65 | 2.85 |
| 20Q4 (8) | 0.74 | -8.64 | 7.25 | 0.84 | -2.33 | -20.75 | 123.20 | 9.28 | -6.54 | 108.36 | 1.98 | 26.4 | 63.07 | 3.53 | -16.53 | 168.49 | 6.59 | 18.66 |
| 20Q3 (7) | 0.81 | 3.85 | 8.0 | 0.86 | -21.1 | -23.89 | 112.74 | -3.44 | -6.56 | 106.26 | 27.76 | 32.02 | 60.92 | -11.23 | -5.33 | 158.08 | 20.4 | 15.56 |
| 20Q2 (6) | 0.78 | 30.0 | 0.0 | 1.09 | 26.74 | 10.1 | 116.76 | -23.56 | 0.12 | 83.17 | -21.15 | -9.88 | 68.63 | -20.91 | 1.39 | 131.30 | -23.41 | -7.02 |
| 20Q1 (5) | 0.60 | -13.04 | -10.45 | 0.86 | -18.87 | 3.61 | 152.74 | 15.87 | 12.56 | 105.48 | 23.04 | -3.57 | 86.78 | 14.85 | 0.98 | 171.44 | 20.74 | 7.73 |
| 19Q4 (4) | 0.69 | -8.0 | 0.0 | 1.06 | -6.19 | 0.0 | 131.82 | 9.26 | 0.0 | 85.73 | 6.51 | 0.0 | 75.56 | 17.42 | 0.0 | 141.99 | 3.8 | 0.0 |
| 19Q3 (3) | 0.75 | -3.85 | 0.0 | 1.13 | 14.14 | 0.0 | 120.65 | 3.46 | 0.0 | 80.49 | -12.79 | 0.0 | 64.35 | -4.93 | 0.0 | 136.79 | -3.13 | 0.0 |
| 19Q2 (2) | 0.78 | 16.42 | 0.0 | 0.99 | 19.28 | 0.0 | 116.62 | -14.06 | 0.0 | 92.29 | -15.62 | 0.0 | 67.69 | -21.24 | 0.0 | 141.21 | -11.27 | 0.0 |
| 19Q1 (1) | 0.67 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 135.70 | 0.0 | 0.0 | 109.38 | 0.0 | 0.0 | 85.94 | 0.0 | 0.0 | 159.14 | 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) | 2.81 | 3.31 | 2.83 | 2.91 | 129.97 | -2.97 | 128.79 | -2.99 | 51.85 | -8.28 | 206.92 | -1.55 |
| 2022 (9) | 2.72 | -16.31 | 2.75 | -17.42 | 133.95 | 19.3 | 132.76 | 21.0 | 56.53 | 1.97 | 210.18 | 26.19 |
| 2021 (8) | 3.25 | -3.27 | 3.33 | -20.14 | 112.28 | 3.28 | 109.72 | 25.28 | 55.44 | -5.46 | 166.56 | 20.99 |
| 2020 (7) | 3.36 | 19.15 | 4.17 | 5.57 | 108.71 | -15.91 | 87.58 | -5.15 | 58.64 | -25.57 | 137.66 | -3.62 |
| 2019 (6) | 2.82 | 21.03 | 3.95 | 13.51 | 129.28 | -17.33 | 92.34 | -11.94 | 78.79 | -15.76 | 142.83 | -14.84 |
| 2018 (5) | 2.33 | -27.64 | 3.48 | -40.61 | 156.39 | 38.01 | 104.86 | 68.48 | 93.53 | 38.77 | 167.71 | 55.06 |
| 2017 (4) | 3.22 | -5.01 | 5.86 | -12.01 | 113.32 | 5.18 | 62.24 | 13.51 | 67.40 | 4.21 | 108.16 | 10.49 |
| 2016 (3) | 3.39 | 25.56 | 6.66 | 27.59 | 107.74 | -20.22 | 54.83 | -21.57 | 64.68 | -24.36 | 97.89 | -18.05 |
| 2015 (2) | 2.70 | -14.01 | 5.22 | -8.58 | 135.05 | 16.09 | 69.91 | 9.42 | 85.51 | 11.73 | 119.45 | 15.19 |
| 2014 (1) | 3.14 | -5.99 | 5.71 | -1.89 | 116.33 | 6.51 | 63.89 | 1.91 | 76.53 | 1.82 | 103.70 | 7.18 |
