- 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) | 0.98 | -29.5 | 0.0 | 1.56 | 26.83 | 105.26 | 92.62 | 41.71 | -0.59 | 58.35 | -21.45 | -51.02 | 18.33 | -37.93 | -32.26 | 132.64 | 20.46 | -28.4 |
| 23Q3 (19) | 1.39 | -3.47 | 36.27 | 1.23 | 0.82 | 83.58 | 65.36 | 3.19 | -27.05 | 74.28 | -0.17 | -45.27 | 29.53 | 70.3 | -18.74 | 110.11 | -8.55 | -41.74 |
| 23Q2 (18) | 1.44 | 92.0 | 11.63 | 1.22 | 238.89 | 87.69 | 63.34 | -47.52 | -10.13 | 74.41 | -70.62 | -46.75 | 17.34 | -36.58 | -64.6 | 120.41 | -65.26 | -25.32 |
| 23Q1 (17) | 0.75 | -23.47 | -19.35 | 0.36 | -52.63 | -36.84 | 120.69 | 29.54 | 23.1 | 253.28 | 112.59 | 59.85 | 27.34 | 1.03 | -62.14 | 346.63 | 87.12 | 88.1 |
| 22Q4 (16) | 0.98 | -3.92 | 46.27 | 0.76 | 13.43 | 4.11 | 93.17 | 3.98 | -31.2 | 119.14 | -12.22 | -4.73 | 27.06 | -25.54 | -55.8 | 185.24 | -1.98 | -7.04 |
| 22Q3 (15) | 1.02 | -20.93 | 10.87 | 0.67 | 3.08 | -58.64 | 89.60 | 27.13 | -9.02 | 135.73 | -2.86 | 141.3 | 36.34 | -25.81 | 29.55 | 188.99 | 17.21 | 49.19 |
| 22Q2 (14) | 1.29 | 38.71 | 29.0 | 0.65 | 14.04 | -49.61 | 70.48 | -28.11 | -22.69 | 139.73 | -11.81 | 97.81 | 48.98 | -32.17 | 29.27 | 161.24 | -12.5 | 30.13 |
| 22Q1 (13) | 0.93 | 38.81 | 14.81 | 0.57 | -21.92 | -46.23 | 98.04 | -27.6 | -12.42 | 158.45 | 26.7 | 84.82 | 72.21 | 17.95 | -1.47 | 184.28 | -7.52 | 48.16 |
| 21Q4 (12) | 0.67 | -27.17 | 6.35 | 0.73 | -54.94 | -55.21 | 135.42 | 37.51 | -6.0 | 125.06 | 122.33 | 124.36 | 61.22 | 118.25 | -14.13 | 199.26 | 57.29 | 55.03 |
| 21Q3 (11) | 0.92 | -8.0 | 35.29 | 1.62 | 25.58 | 47.27 | 98.48 | 8.03 | -26.28 | 56.25 | -20.37 | -32.06 | 28.05 | -25.97 | -71.12 | 126.68 | 2.24 | 6.24 |
| 21Q2 (10) | 1.00 | 23.46 | 1.01 | 1.29 | 21.7 | 84.29 | 91.16 | -18.56 | -1.11 | 70.64 | -17.6 | -45.92 | 37.89 | -48.3 | -72.41 | 123.91 | -0.38 | 45.03 |
| 21Q1 (9) | 0.81 | 28.57 | -1.22 | 1.06 | -34.97 | -19.7 | 111.94 | -22.3 | 0.67 | 85.73 | 53.8 | 24.46 | 73.29 | 2.81 | 28.2 | 124.38 | -3.23 | 1.2 |
| 20Q4 (8) | 0.63 | -7.35 | -30.77 | 1.63 | 48.18 | -0.61 | 144.07 | 7.85 | 44.82 | 55.74 | -32.67 | 0.4 | 71.29 | -26.6 | 227.47 | 128.53 | 7.79 | -3.53 |
| 20Q3 (7) | 0.68 | -31.31 | -12.82 | 1.10 | 57.14 | 54.93 | 133.58 | 44.91 | 14.47 | 82.79 | -36.61 | -35.15 | 97.13 | -29.28 | 165.96 | 119.24 | 39.56 | -42.63 |
| 20Q2 (6) | 0.99 | 20.73 | 23.75 | 0.70 | -46.97 | 12.9 | 92.18 | -17.1 | -18.78 | 130.61 | 89.62 | -10.58 | 137.35 | 140.25 | 286.57 | 85.44 | -30.49 | -61.86 |
| 20Q1 (5) | 0.82 | -9.89 | 41.38 | 1.32 | -19.51 | 238.46 | 111.20 | 11.78 | -29.66 | 68.88 | 24.06 | -70.55 | 57.17 | 162.61 | 25.15 | 122.91 | -7.75 | -64.51 |
| 19Q4 (4) | 0.91 | 16.67 | 0.0 | 1.64 | 130.99 | 0.0 | 99.48 | -14.75 | 0.0 | 55.52 | -56.51 | 0.0 | 21.77 | -40.39 | 0.0 | 133.23 | -35.89 | 0.0 |
| 19Q3 (3) | 0.78 | -2.5 | 0.0 | 0.71 | 14.52 | 0.0 | 116.69 | 2.82 | 0.0 | 127.66 | -12.6 | 0.0 | 36.52 | 2.79 | 0.0 | 207.83 | -7.23 | 0.0 |
| 19Q2 (2) | 0.80 | 37.93 | 0.0 | 0.62 | 58.97 | 0.0 | 113.49 | -28.21 | 0.0 | 146.06 | -37.55 | 0.0 | 35.53 | -22.22 | 0.0 | 224.02 | -35.31 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 158.09 | 0.0 | 0.0 | 233.88 | 0.0 | 0.0 | 45.68 | 0.0 | 0.0 | 346.29 | 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) | 3.45 | -11.76 | 3.56 | -2.73 | 105.70 | 13.19 | 102.42 | 2.6 | 20.18 | -37.25 | 187.94 | 16.71 |
| 2022 (9) | 3.91 | 0.77 | 3.66 | -17.01 | 93.38 | -0.85 | 99.82 | 20.69 | 32.16 | -46.87 | 161.03 | 38.39 |
| 2021 (8) | 3.88 | 23.96 | 4.41 | 8.09 | 94.18 | -19.11 | 82.71 | -7.63 | 60.53 | -19.76 | 116.36 | -10.85 |
| 2020 (7) | 3.13 | 16.79 | 4.08 | 17.24 | 116.43 | -14.39 | 89.54 | -14.6 | 75.44 | 132.12 | 130.52 | -37.36 |
| 2019 (6) | 2.68 | -0.37 | 3.48 | 49.36 | 136.00 | 0.28 | 104.85 | -33.11 | 32.50 | 8.08 | 208.35 | -20.57 |
| 2018 (5) | 2.69 | 30.58 | 2.33 | 38.69 | 135.62 | -23.28 | 156.75 | -27.82 | 30.07 | -17.34 | 262.29 | -26.65 |
| 2017 (4) | 2.06 | 10.75 | 1.68 | 47.37 | 176.77 | -9.93 | 217.17 | -32.01 | 36.38 | -13.59 | 357.57 | -24.49 |
| 2016 (3) | 1.86 | 20.78 | 1.14 | -32.14 | 196.25 | -17.1 | 319.40 | 46.63 | 42.10 | 105.27 | 473.55 | 9.1 |
| 2015 (2) | 1.54 | 0.65 | 1.68 | 102.41 | 236.73 | -0.56 | 217.83 | -50.55 | 20.51 | -51.62 | 434.06 | -31.77 |
| 2014 (1) | 1.53 | -30.14 | 0.83 | -43.92 | 238.07 | 43.05 | 440.51 | 78.35 | 42.39 | 44.38 | 636.19 | 65.65 |
