- 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) | 2.63 | 5.62 | 5.2 | 0.35 | 0.0 | 34.62 | 34.63 | -5.2 | -5.05 | 261.78 | 0.08 | -24.56 | 42.57 | 3.0 | -38.54 | 253.85 | -1.14 | -19.21 |
| 23Q3 (19) | 2.49 | 8.26 | 5.96 | 0.35 | 20.69 | 20.69 | 36.53 | -7.54 | -5.68 | 261.58 | -15.24 | -17.71 | 41.33 | 7.07 | -54.32 | 256.78 | -17.04 | -3.51 |
| 23Q2 (18) | 2.30 | -15.75 | -16.97 | 0.29 | 0.0 | -23.68 | 39.51 | 18.72 | 20.31 | 308.60 | -2.12 | 28.25 | 38.60 | -7.72 | -50.84 | 309.52 | 0.91 | 58.77 |
| 23Q1 (17) | 2.73 | 9.2 | 23.53 | 0.29 | 11.54 | -21.62 | 33.28 | -8.75 | -19.11 | 315.28 | -9.14 | 26.73 | 41.83 | -39.61 | -55.58 | 306.72 | -2.38 | 56.68 |
| 22Q4 (16) | 2.50 | 6.38 | 2.46 | 0.26 | -10.34 | -50.94 | 36.47 | -5.84 | -2.12 | 346.99 | 9.16 | 102.3 | 69.27 | -23.44 | 2.99 | 314.20 | 18.07 | 122.0 |
| 22Q3 (15) | 2.35 | -15.16 | 7.8 | 0.29 | -23.68 | -44.23 | 38.73 | 17.94 | -7.17 | 317.86 | 32.1 | 80.59 | 90.48 | 15.23 | 37.76 | 266.11 | 36.5 | 75.01 |
| 22Q2 (14) | 2.77 | 25.34 | 28.24 | 0.38 | 2.7 | -20.83 | 32.84 | -20.18 | -22.16 | 240.62 | -3.28 | 27.57 | 78.52 | -16.62 | 10.5 | 194.95 | -0.41 | 22.03 |
| 22Q1 (13) | 2.21 | -9.43 | 18.82 | 0.37 | -30.19 | -17.78 | 41.14 | 10.41 | -15.78 | 248.79 | 45.05 | 23.02 | 94.17 | 40.01 | 38.06 | 195.76 | 38.32 | 7.05 |
| 21Q4 (12) | 2.44 | 11.93 | 90.62 | 0.53 | 1.92 | -1.85 | 37.26 | -10.69 | -47.66 | 171.52 | -2.55 | 1.26 | 67.26 | 2.41 | 46.09 | 141.53 | -6.92 | -27.25 |
| 21Q3 (11) | 2.18 | 0.93 | 172.5 | 0.52 | 8.33 | 30.0 | 41.72 | -1.11 | -63.29 | 176.01 | -6.69 | -22.58 | 65.68 | -7.57 | 2.45 | 152.05 | -4.82 | -45.09 |
| 21Q2 (10) | 2.16 | 16.13 | 232.31 | 0.48 | 6.67 | 17.07 | 42.19 | -13.63 | -70.05 | 188.62 | -6.73 | -14.81 | 71.06 | 4.18 | 0.99 | 159.75 | -12.64 | -45.28 |
| 21Q1 (9) | 1.86 | 45.31 | 210.0 | 0.45 | -16.67 | -6.25 | 48.85 | -31.38 | -67.57 | 202.23 | 19.39 | 6.41 | 68.21 | 48.15 | -10.34 | 182.87 | -5.99 | -30.89 |
| 20Q4 (8) | 1.28 | 60.0 | 62.03 | 0.54 | 35.0 | -25.0 | 71.19 | -37.36 | -37.94 | 169.39 | -25.49 | 33.21 | 46.04 | -28.19 | -45.92 | 194.53 | -29.74 | 24.11 |
| 20Q3 (7) | 0.80 | 23.08 | -15.79 | 0.40 | -2.44 | -60.0 | 113.65 | -19.33 | 18.57 | 227.35 | 2.68 | 149.75 | 64.11 | -8.88 | -12.32 | 276.89 | -5.15 | 143.4 |
| 20Q2 (6) | 0.65 | 8.33 | -36.89 | 0.41 | -14.58 | -60.58 | 140.88 | -6.47 | 59.22 | 221.42 | 16.51 | 154.01 | 70.36 | -7.52 | 29.65 | 291.93 | 10.33 | 140.53 |
| 20Q1 (5) | 0.60 | -24.05 | -47.83 | 0.48 | -33.33 | -36.84 | 150.63 | 31.31 | 90.21 | 190.04 | 49.45 | 59.08 | 76.08 | -10.63 | 23.27 | 264.59 | 68.81 | 93.23 |
| 19Q4 (4) | 0.79 | -16.84 | 0.0 | 0.72 | -28.0 | 0.0 | 114.71 | 19.68 | 0.0 | 127.16 | 39.69 | 0.0 | 85.13 | 16.43 | 0.0 | 156.74 | 37.78 | 0.0 |
| 19Q3 (3) | 0.95 | -7.77 | 0.0 | 1.00 | -3.85 | 0.0 | 95.85 | 8.33 | 0.0 | 91.03 | 4.43 | 0.0 | 73.12 | 34.73 | 0.0 | 113.76 | -6.27 | 0.0 |
| 19Q2 (2) | 1.03 | -10.43 | 0.0 | 1.04 | 36.84 | 0.0 | 88.48 | 11.73 | 0.0 | 87.17 | -27.03 | 0.0 | 54.27 | -12.07 | 0.0 | 121.37 | -11.36 | 0.0 |
| 19Q1 (1) | 1.15 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 79.19 | 0.0 | 0.0 | 119.46 | 0.0 | 0.0 | 61.72 | 0.0 | 0.0 | 136.93 | 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) | 11.23 | 15.18 | 1.28 | -2.29 | 32.50 | -13.19 | 285.44 | 2.61 | 40.48 | -44.65 | 277.46 | 14.42 |
| 2022 (9) | 9.75 | 17.47 | 1.31 | -31.77 | 37.44 | -14.87 | 278.19 | 46.59 | 73.14 | 1.58 | 242.49 | 49.92 |
| 2021 (8) | 8.30 | 156.17 | 1.92 | 4.35 | 43.98 | -60.94 | 189.77 | -4.35 | 72.00 | -11.98 | 161.75 | -29.43 |
| 2020 (7) | 3.24 | -25.86 | 1.84 | -38.87 | 112.60 | 34.72 | 198.41 | 63.61 | 81.80 | 34.25 | 229.22 | 59.27 |
| 2019 (6) | 4.37 | -1.13 | 3.01 | -37.16 | 83.58 | 1.21 | 121.27 | 59.02 | 60.93 | -4.84 | 143.92 | 51.8 |
| 2018 (5) | 4.42 | 30.77 | 4.79 | -31.57 | 82.58 | -23.5 | 76.26 | 46.29 | 64.03 | 0.87 | 94.81 | -1.84 |
| 2017 (4) | 3.38 | 4.97 | 7.00 | 20.48 | 107.95 | -4.82 | 52.13 | -17.04 | 63.48 | -1.49 | 96.59 | -13.62 |
| 2016 (3) | 3.22 | -13.67 | 5.81 | -18.17 | 113.42 | 16.04 | 62.84 | 22.23 | 64.44 | -0.88 | 111.82 | 32.9 |
| 2015 (2) | 3.73 | 83.74 | 7.10 | -5.59 | 97.74 | -45.51 | 51.41 | 5.87 | 65.01 | -46.34 | 84.14 | -21.2 |
| 2014 (1) | 2.03 | -47.27 | 7.52 | -44.75 | 179.38 | 89.3 | 48.56 | 81.13 | 121.16 | 81.89 | 106.78 | 94.29 |
