- 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) | 0.78 | -10.34 | 9.86 | 1.57 | -9.25 | 8.28 | 116.50 | 11.31 | -8.94 | 57.83 | 10.01 | -7.63 | 101.95 | 6.91 | 8.76 | 72.38 | 16.99 | -25.24 |
| 23Q3 (19) | 0.87 | 1.16 | 17.57 | 1.73 | 0.0 | 29.1 | 104.66 | -1.65 | -14.4 | 52.57 | -0.25 | -22.3 | 95.36 | 5.94 | -2.41 | 61.87 | -10.46 | -32.91 |
| 23Q2 (18) | 0.86 | 26.47 | 14.67 | 1.73 | 19.31 | 31.06 | 106.42 | -19.93 | -12.1 | 52.70 | -15.83 | -23.72 | 90.01 | -8.41 | -9.27 | 69.10 | -28.95 | -24.02 |
| 23Q1 (17) | 0.68 | -4.23 | -9.33 | 1.45 | 0.0 | 6.62 | 132.91 | 3.88 | 8.95 | 62.61 | 0.0 | -6.43 | 98.28 | 4.84 | 0.34 | 97.25 | 0.44 | 6.94 |
| 22Q4 (16) | 0.71 | -4.05 | -6.58 | 1.45 | 8.21 | 5.84 | 127.94 | 4.65 | 6.2 | 62.61 | -7.46 | -5.68 | 93.74 | -4.06 | -10.04 | 96.82 | 4.99 | 17.16 |
| 22Q3 (15) | 0.74 | -1.33 | -11.9 | 1.34 | 1.52 | -11.26 | 122.26 | 0.98 | 13.11 | 67.66 | -2.07 | 12.54 | 97.71 | -1.51 | -3.26 | 92.22 | 1.4 | 37.21 |
| 22Q2 (14) | 0.75 | 0.0 | -11.76 | 1.32 | -2.94 | -15.38 | 121.07 | -0.75 | 13.21 | 69.09 | 3.26 | 18.73 | 99.21 | 1.29 | 2.91 | 90.95 | 0.01 | 32.33 |
| 22Q1 (13) | 0.75 | -1.32 | -3.85 | 1.36 | -0.73 | -9.93 | 121.99 | 1.26 | 5.05 | 66.91 | 0.8 | 11.2 | 97.95 | -6.0 | 2.35 | 90.94 | 10.04 | 12.83 |
| 21Q4 (12) | 0.76 | -9.52 | -1.3 | 1.37 | -9.27 | -7.43 | 120.47 | 11.45 | 2.04 | 66.38 | 10.41 | 8.06 | 104.20 | 3.17 | 8.0 | 82.64 | 22.96 | -0.45 |
| 21Q3 (11) | 0.84 | -1.18 | 1.2 | 1.51 | -3.21 | 0.67 | 108.09 | 1.08 | -1.56 | 60.12 | 3.32 | -1.15 | 101.00 | 4.77 | 8.0 | 67.21 | -2.21 | -12.84 |
| 21Q2 (10) | 0.85 | 8.97 | 11.84 | 1.56 | 3.31 | 13.04 | 106.94 | -7.91 | -10.52 | 58.19 | -3.29 | -11.83 | 96.40 | 0.73 | -6.47 | 68.73 | -14.73 | -16.62 |
| 21Q1 (9) | 0.78 | 1.3 | 14.71 | 1.51 | 2.03 | 6.34 | 116.13 | -1.63 | -12.7 | 60.17 | -2.05 | -5.82 | 95.70 | -0.81 | -15.39 | 80.60 | -2.9 | -3.83 |
| 20Q4 (8) | 0.77 | -7.23 | 4.05 | 1.48 | -1.33 | -16.85 | 118.06 | 7.52 | -3.78 | 61.43 | 1.0 | 20.17 | 96.48 | 3.17 | -6.02 | 83.01 | 7.65 | 16.65 |
| 20Q3 (7) | 0.83 | 9.21 | 2.47 | 1.50 | 8.7 | -19.35 | 109.80 | -8.12 | -2.19 | 60.82 | -7.85 | 24.1 | 93.52 | -9.27 | -4.15 | 77.11 | -6.45 | 21.05 |
| 20Q2 (6) | 0.76 | 11.76 | -3.8 | 1.38 | -2.82 | -21.59 | 119.51 | -10.16 | 4.08 | 66.00 | 3.3 | 27.56 | 103.07 | -8.88 | 7.38 | 82.43 | -1.65 | 16.81 |
| 20Q1 (5) | 0.68 | -8.11 | -1.45 | 1.42 | -20.22 | -17.92 | 133.03 | 8.42 | 0.55 | 63.89 | 24.98 | 21.49 | 113.11 | 10.18 | 7.33 | 83.81 | 17.78 | 5.43 |
| 19Q4 (4) | 0.74 | -8.64 | 0.0 | 1.78 | -4.3 | 0.0 | 122.70 | 9.3 | 0.0 | 51.12 | 4.31 | 0.0 | 102.66 | 5.22 | 0.0 | 71.16 | 11.71 | 0.0 |
| 19Q3 (3) | 0.81 | 2.53 | 0.0 | 1.86 | 5.68 | 0.0 | 112.26 | -2.23 | 0.0 | 49.01 | -5.28 | 0.0 | 97.57 | 1.65 | 0.0 | 63.70 | -9.74 | 0.0 |
| 19Q2 (2) | 0.79 | 14.49 | 0.0 | 1.76 | 1.73 | 0.0 | 114.82 | -13.21 | 0.0 | 51.74 | -1.62 | 0.0 | 95.99 | -8.92 | 0.0 | 70.57 | -11.22 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 132.30 | 0.0 | 0.0 | 52.59 | 0.0 | 0.0 | 105.39 | 0.0 | 0.0 | 79.49 | 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) | 2.85 | -8.06 | 5.78 | -3.18 | 128.20 | 8.86 | 63.16 | 3.32 | 103.55 | 12.24 | 87.81 | 1.34 |
| 2022 (9) | 3.10 | -6.63 | 5.97 | -3.71 | 117.77 | 7.05 | 61.13 | 3.87 | 92.26 | 2.85 | 86.65 | 9.46 |
| 2021 (8) | 3.32 | 16.9 | 6.20 | 1.64 | 110.01 | -14.27 | 58.85 | -1.61 | 89.70 | -13.97 | 79.16 | -5.6 |
| 2020 (7) | 2.84 | -4.05 | 6.10 | -16.89 | 128.32 | 3.96 | 59.81 | 20.25 | 104.27 | 0.91 | 83.86 | 20.09 |
| 2019 (6) | 2.96 | -2.31 | 7.34 | -4.55 | 123.43 | 2.36 | 49.74 | 4.85 | 103.33 | 2.5 | 69.83 | 3.88 |
| 2018 (5) | 3.03 | -2.26 | 7.69 | 0.0 | 120.59 | 2.54 | 47.44 | -0.08 | 100.81 | -3.76 | 67.22 | 11.42 |
| 2017 (4) | 3.10 | 1.64 | 7.69 | -8.89 | 117.60 | -1.83 | 47.48 | 9.75 | 104.75 | -1.66 | 60.33 | 6.72 |
| 2016 (3) | 3.05 | 0.33 | 8.44 | -2.88 | 119.79 | -0.13 | 43.26 | 3.02 | 106.52 | 0.4 | 56.53 | 1.24 |
| 2015 (2) | 3.04 | 0.66 | 8.69 | -2.8 | 119.95 | -0.76 | 41.99 | 2.82 | 106.10 | 10.51 | 55.84 | -14.99 |
| 2014 (1) | 3.02 | -0.98 | 8.94 | 3.11 | 120.87 | 0.99 | 40.84 | -2.97 | 96.01 | 6.61 | 65.69 | -8.41 |
