- 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) | 0.64 | -9.86 | -4.48 | 1.68 | -8.7 | 24.44 | 141.80 | 10.72 | 3.65 | 54.09 | 9.65 | -19.77 | 98.68 | 14.54 | 1.94 | 97.20 | 6.52 | -9.52 |
| 23Q3 (19) | 0.71 | 2.9 | 0.0 | 1.84 | 18.71 | 26.03 | 128.07 | -2.75 | -0.23 | 49.33 | -15.91 | -20.91 | 86.15 | -2.78 | -3.23 | 91.25 | -10.31 | -10.28 |
| 23Q2 (18) | 0.69 | 9.52 | 7.81 | 1.55 | 15.67 | 18.32 | 131.69 | -8.69 | -7.33 | 58.66 | -13.8 | -15.33 | 88.61 | -9.42 | -11.18 | 101.74 | -11.11 | -8.85 |
| 23Q1 (17) | 0.63 | -5.97 | -11.27 | 1.34 | -0.74 | -8.22 | 144.22 | 5.42 | 11.9 | 68.05 | 0.93 | 9.33 | 97.82 | 1.05 | 8.93 | 114.45 | 6.53 | 12.96 |
| 22Q4 (16) | 0.67 | -5.63 | -1.47 | 1.35 | -7.53 | -3.57 | 136.80 | 6.57 | 1.85 | 67.42 | 8.1 | 3.37 | 96.80 | 8.73 | 0.7 | 107.43 | 5.63 | 3.89 |
| 22Q3 (15) | 0.71 | 10.94 | 2.9 | 1.46 | 11.45 | 2.1 | 128.37 | -9.66 | -3.15 | 62.37 | -9.97 | -1.83 | 89.03 | -10.76 | -10.93 | 101.70 | -8.89 | 5.81 |
| 22Q2 (14) | 0.64 | -9.86 | -8.57 | 1.31 | -10.27 | -13.82 | 142.10 | 10.26 | 8.68 | 69.28 | 11.31 | 15.74 | 99.76 | 11.09 | 3.02 | 111.62 | 10.17 | 19.04 |
| 22Q1 (13) | 0.71 | 4.41 | 7.58 | 1.46 | 4.29 | -2.01 | 128.88 | -4.05 | -6.47 | 62.24 | -4.57 | 1.9 | 89.80 | -6.58 | -13.32 | 101.32 | -2.02 | 6.34 |
| 21Q4 (12) | 0.68 | -1.45 | -16.05 | 1.40 | -2.1 | -12.5 | 134.32 | 1.34 | 19.64 | 65.22 | 2.66 | 14.74 | 96.13 | -3.83 | 4.36 | 103.41 | 7.58 | 34.3 |
| 21Q3 (11) | 0.69 | -1.43 | -22.47 | 1.43 | -5.92 | -7.14 | 132.55 | 1.38 | 29.68 | 63.53 | 6.13 | 7.61 | 99.96 | 3.22 | 22.89 | 96.12 | 2.51 | 20.27 |
| 21Q2 (10) | 0.70 | 6.06 | 12.9 | 1.52 | 2.01 | 17.83 | 130.75 | -5.12 | -10.3 | 59.86 | -2.0 | -15.46 | 96.84 | -6.53 | 2.06 | 93.77 | -1.58 | -22.94 |
| 21Q1 (9) | 0.66 | -18.52 | 17.86 | 1.49 | -6.88 | 4.93 | 137.80 | 22.74 | -15.46 | 61.08 | 7.46 | -4.9 | 103.60 | 12.47 | 0.86 | 95.28 | 23.74 | -23.48 |
| 20Q4 (8) | 0.81 | -8.99 | 26.56 | 1.60 | 3.9 | -17.53 | 112.27 | 9.84 | -20.52 | 56.84 | -3.73 | 21.01 | 92.11 | 13.24 | 6.09 | 77.00 | -3.65 | -24.07 |
| 20Q3 (7) | 0.89 | 43.55 | 23.61 | 1.54 | 19.38 | -25.24 | 102.21 | -29.88 | -19.63 | 59.04 | -16.62 | 33.7 | 81.34 | -14.28 | 5.57 | 79.92 | -34.32 | -15.25 |
| 20Q2 (6) | 0.62 | 10.71 | -12.68 | 1.29 | -9.15 | -28.33 | 145.76 | -10.58 | 14.49 | 70.81 | 10.24 | 40.3 | 94.89 | -7.62 | 23.8 | 121.68 | -2.28 | 20.32 |
| 20Q1 (5) | 0.56 | -12.5 | 0.0 | 1.42 | -26.8 | -9.55 | 163.00 | 15.39 | 0.09 | 64.23 | 36.75 | 10.59 | 102.72 | 18.31 | 13.64 | 124.52 | 22.79 | -4.62 |
| 19Q4 (4) | 0.64 | -11.11 | 0.0 | 1.94 | -5.83 | 0.0 | 141.26 | 11.07 | 0.0 | 46.97 | 6.36 | 0.0 | 86.82 | 12.68 | 0.0 | 101.41 | 7.54 | 0.0 |
| 19Q3 (3) | 0.72 | 1.41 | 0.0 | 2.06 | 14.44 | 0.0 | 127.18 | -0.1 | 0.0 | 44.16 | -12.5 | 0.0 | 77.05 | 0.52 | 0.0 | 94.30 | -6.75 | 0.0 |
| 19Q2 (2) | 0.71 | 26.79 | 0.0 | 1.80 | 14.65 | 0.0 | 127.31 | -21.83 | 0.0 | 50.47 | -13.1 | 0.0 | 76.65 | -15.2 | 0.0 | 101.13 | -22.54 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 162.86 | 0.0 | 0.0 | 58.08 | 0.0 | 0.0 | 90.39 | 0.0 | 0.0 | 130.55 | 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) | 2.62 | -4.03 | 5.91 | 8.04 | 139.28 | 4.03 | 61.78 | -7.42 | 96.84 | 1.95 | 104.22 | -1.34 |
| 2022 (9) | 2.73 | 2.25 | 5.47 | -3.36 | 133.89 | -2.06 | 66.73 | 3.47 | 94.99 | -6.98 | 105.64 | 6.63 |
| 2021 (8) | 2.67 | 13.62 | 5.66 | -2.92 | 136.70 | -12.04 | 64.49 | 2.95 | 102.12 | -8.57 | 99.07 | -6.86 |
| 2020 (7) | 2.35 | -3.29 | 5.83 | -15.63 | 155.42 | 3.43 | 62.64 | 18.64 | 111.69 | 22.12 | 106.37 | -4.69 |
| 2019 (6) | 2.43 | -5.81 | 6.91 | -1.0 | 150.27 | 6.36 | 52.80 | 0.94 | 91.46 | 2.21 | 111.60 | 7.19 |
| 2018 (5) | 2.58 | -8.83 | 6.98 | -6.06 | 141.29 | 9.68 | 52.31 | 6.47 | 89.48 | 1.04 | 104.11 | 16.47 |
| 2017 (4) | 2.83 | 9.27 | 7.43 | -7.59 | 128.82 | -8.55 | 49.13 | 8.17 | 88.56 | -13.26 | 89.39 | 6.18 |
| 2016 (3) | 2.59 | 8.37 | 8.04 | -22.02 | 140.87 | -7.58 | 45.42 | 28.27 | 102.10 | -1.59 | 84.19 | 0.13 |
| 2015 (2) | 2.39 | -23.15 | 10.31 | -13.36 | 152.43 | 30.05 | 35.41 | 15.42 | 103.75 | 13.81 | 84.08 | 48.21 |
| 2014 (1) | 3.11 | 4.01 | 11.90 | 12.69 | 117.21 | -4.13 | 30.68 | -11.2 | 91.16 | -5.36 | 56.73 | -6.22 |
