- 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) | 2.84 | 9.23 | 33.96 | 1.39 | 10.32 | 23.01 | 32.08 | -8.32 | -25.4 | 65.55 | -9.4 | -18.74 | 50.65 | 2.51 | 30.64 | 46.99 | -18.88 | -44.65 |
| 23Q3 (19) | 2.60 | 23.22 | 27.45 | 1.26 | 28.57 | 57.5 | 34.99 | -18.89 | -21.69 | 72.35 | -21.93 | -36.26 | 49.41 | -3.51 | 47.36 | 57.93 | -31.53 | -53.53 |
| 23Q2 (18) | 2.11 | 0.0 | 12.23 | 0.98 | -6.67 | 58.06 | 43.14 | 0.0 | -11.01 | 92.67 | 7.34 | -36.86 | 51.21 | -6.65 | 1.19 | 84.61 | 13.4 | -41.51 |
| 23Q1 (17) | 2.11 | -0.47 | -24.37 | 1.05 | -7.08 | 26.51 | 43.14 | 0.33 | 32.37 | 86.33 | 7.02 | -21.25 | 54.86 | 41.5 | 1.14 | 74.61 | -12.12 | -15.2 |
| 22Q4 (16) | 2.12 | 3.92 | -3.2 | 1.13 | 41.25 | 17.71 | 43.00 | -3.76 | 3.51 | 80.67 | -28.93 | -15.1 | 38.77 | 15.63 | -28.15 | 84.90 | -31.89 | 2.8 |
| 22Q3 (15) | 2.04 | 8.51 | -8.11 | 0.80 | 29.03 | -25.93 | 44.68 | -7.84 | 8.95 | 113.51 | -22.67 | 34.11 | 33.53 | -33.75 | -25.56 | 124.66 | -13.82 | 54.67 |
| 22Q2 (14) | 1.88 | -32.62 | -33.1 | 0.62 | -25.3 | -43.64 | 48.48 | 48.76 | 49.63 | 146.78 | 33.89 | 77.4 | 50.61 | -6.69 | 0.52 | 144.65 | 64.41 | 123.26 |
| 22Q1 (13) | 2.79 | 27.4 | -5.1 | 0.83 | -13.54 | -31.97 | 32.59 | -21.55 | 5.3 | 109.63 | 15.38 | 47.04 | 54.24 | 0.52 | 11.97 | 87.98 | 6.53 | 54.19 |
| 21Q4 (12) | 2.19 | -1.35 | -20.07 | 0.96 | -11.11 | -25.0 | 41.54 | 1.29 | 24.86 | 95.02 | 12.26 | 33.61 | 53.96 | 19.8 | 10.76 | 82.59 | 2.47 | 48.36 |
| 21Q3 (11) | 2.22 | -21.0 | -13.28 | 1.08 | -1.82 | -20.59 | 41.01 | 26.57 | 15.39 | 84.64 | 2.3 | 26.38 | 45.04 | -10.55 | -14.13 | 80.60 | 24.4 | 61.04 |
| 21Q2 (10) | 2.81 | -4.42 | 16.12 | 1.10 | -9.84 | -14.73 | 32.40 | 4.68 | -13.78 | 82.74 | 10.97 | 17.0 | 50.35 | 3.94 | -2.25 | 64.79 | 13.55 | 14.07 |
| 21Q1 (9) | 2.94 | 7.3 | 29.52 | 1.22 | -4.69 | 7.02 | 30.95 | -6.97 | -22.84 | 74.56 | 4.84 | -6.44 | 48.44 | -0.57 | -7.79 | 57.06 | 2.5 | -15.18 |
| 20Q4 (8) | 2.74 | 7.03 | 33.66 | 1.28 | -5.88 | 9.4 | 33.27 | -6.39 | -24.97 | 71.12 | 6.2 | -8.24 | 48.72 | -7.11 | -13.11 | 55.67 | 11.23 | -15.38 |
| 20Q3 (7) | 2.56 | 5.79 | 11.3 | 1.36 | 5.43 | -1.45 | 35.54 | -5.43 | -10.12 | 66.97 | -5.3 | 1.42 | 52.45 | 1.82 | 19.89 | 50.05 | -11.88 | -19.04 |
| 20Q2 (6) | 2.42 | 6.61 | 56.13 | 1.29 | 13.16 | 35.79 | 37.58 | -6.31 | -35.97 | 70.72 | -11.26 | -26.0 | 51.51 | -1.94 | -7.77 | 56.80 | -15.56 | -42.28 |
| 20Q1 (5) | 2.27 | 10.73 | 7.08 | 1.14 | -2.56 | -6.56 | 40.11 | -9.54 | -6.46 | 79.69 | 2.81 | 7.1 | 52.53 | -6.31 | 26.61 | 67.27 | 2.25 | -11.25 |
| 19Q4 (4) | 2.05 | -10.87 | 0.0 | 1.17 | -15.22 | 0.0 | 44.34 | 12.14 | 0.0 | 77.51 | 17.39 | 0.0 | 56.07 | 28.16 | 0.0 | 65.79 | 6.42 | 0.0 |
| 19Q3 (3) | 2.30 | 48.39 | 0.0 | 1.38 | 45.26 | 0.0 | 39.54 | -32.63 | 0.0 | 66.03 | -30.91 | 0.0 | 43.75 | -21.67 | 0.0 | 61.82 | -37.18 | 0.0 |
| 19Q2 (2) | 1.55 | -26.89 | 0.0 | 0.95 | -22.13 | 0.0 | 58.69 | 36.87 | 0.0 | 95.57 | 28.44 | 0.0 | 55.85 | 34.61 | 0.0 | 98.41 | 29.83 | 0.0 |
| 19Q1 (1) | 2.12 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 42.88 | 0.0 | 0.0 | 74.41 | 0.0 | 0.0 | 41.49 | 0.0 | 0.0 | 75.80 | 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) | 9.07 | 5.47 | 4.67 | 24.53 | 40.23 | -5.27 | 78.11 | -19.79 | 52.70 | -12.47 | 65.64 | -17.57 |
| 2022 (9) | 8.60 | -34.0 | 3.75 | -15.16 | 42.47 | 51.57 | 97.38 | 17.79 | 60.21 | 22.15 | 79.63 | 29.71 |
| 2021 (8) | 13.03 | 11.75 | 4.42 | -16.29 | 28.02 | -10.48 | 82.67 | 19.57 | 49.29 | 16.11 | 61.39 | 5.86 |
| 2020 (7) | 11.66 | 17.42 | 5.28 | 15.54 | 31.30 | -14.81 | 69.14 | -13.52 | 42.45 | -3.46 | 57.99 | -20.27 |
| 2019 (6) | 9.93 | 1.95 | 4.57 | -9.15 | 36.74 | -1.92 | 79.95 | 10.25 | 43.97 | -11.88 | 72.73 | 21.06 |
| 2018 (5) | 9.74 | -1.62 | 5.03 | -7.71 | 37.46 | 1.63 | 72.52 | 8.37 | 49.90 | -17.79 | 60.08 | 39.46 |
| 2017 (4) | 9.90 | 0.41 | 5.45 | 13.31 | 36.86 | -0.41 | 66.92 | -11.73 | 60.70 | 11.29 | 43.08 | -26.09 |
| 2016 (3) | 9.86 | 9.68 | 4.81 | -1.23 | 37.01 | -8.86 | 75.81 | 1.05 | 54.54 | 19.11 | 58.29 | -16.55 |
| 2015 (2) | 8.99 | -4.87 | 4.87 | -6.88 | 40.61 | 5.1 | 75.02 | 7.52 | 45.79 | 2.83 | 69.85 | 9.36 |
| 2014 (1) | 9.45 | -3.77 | 5.23 | -1.13 | 38.64 | 3.9 | 69.77 | 1.06 | 44.53 | -13.73 | 63.87 | 16.96 |
