- 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) | 0.82 | -9.89 | 0.0 | 0.62 | 10.71 | 93.75 | 111.13 | 10.78 | 0.62 | 146.40 | -9.3 | -49.09 | 40.41 | 16.62 | -28.76 | 217.12 | -4.39 | -36.38 |
| 23Q3 (19) | 0.91 | -4.21 | 31.88 | 0.56 | 43.59 | 93.1 | 100.32 | 4.98 | -24.16 | 161.42 | -30.49 | -48.88 | 34.65 | 3.87 | -58.54 | 227.08 | -22.87 | -37.7 |
| 23Q2 (18) | 0.95 | 23.38 | 50.79 | 0.39 | 34.48 | -2.5 | 95.56 | -19.5 | -34.21 | 232.21 | -26.95 | 1.18 | 33.36 | -21.8 | -61.66 | 294.41 | -25.26 | 2.31 |
| 23Q1 (17) | 0.77 | -6.1 | -3.75 | 0.29 | -9.38 | -59.72 | 118.71 | 7.49 | 4.15 | 317.88 | 10.54 | 150.69 | 42.66 | -24.79 | -43.74 | 393.92 | 15.42 | 138.8 |
| 22Q4 (16) | 0.82 | 18.84 | -2.38 | 0.32 | 10.34 | -67.01 | 110.44 | -16.5 | 2.48 | 287.57 | -8.94 | 207.63 | 56.72 | -32.13 | -26.28 | 341.29 | -6.36 | 174.55 |
| 22Q3 (15) | 0.69 | 9.52 | -24.18 | 0.29 | -27.5 | -78.2 | 132.27 | -8.94 | 31.89 | 315.79 | 37.59 | 363.24 | 83.57 | -3.95 | 21.66 | 364.48 | 26.66 | 265.32 |
| 22Q2 (14) | 0.63 | -21.25 | -32.98 | 0.40 | -44.44 | -73.51 | 145.26 | 27.44 | 50.64 | 229.51 | 81.0 | 281.25 | 87.01 | 14.76 | 39.02 | 287.76 | 74.44 | 206.0 |
| 22Q1 (13) | 0.80 | -4.76 | -5.88 | 0.72 | -25.77 | -51.68 | 113.98 | 5.76 | 6.28 | 126.80 | 35.64 | 107.53 | 75.82 | -1.46 | 38.71 | 164.96 | 32.7 | 45.1 |
| 21Q4 (12) | 0.84 | -7.69 | -4.55 | 0.97 | -27.07 | -22.4 | 107.77 | 7.46 | 4.69 | 93.48 | 37.13 | 28.14 | 76.94 | 12.01 | 40.76 | 124.31 | 24.6 | 2.54 |
| 21Q3 (11) | 0.91 | -3.19 | 0.0 | 1.33 | -11.92 | 18.75 | 100.29 | 4.0 | -0.11 | 68.17 | 13.24 | -15.87 | 68.69 | 9.75 | 11.15 | 99.77 | 6.09 | -16.6 |
| 21Q2 (10) | 0.94 | 10.59 | -3.09 | 1.51 | 1.34 | 29.06 | 96.43 | -10.09 | 3.01 | 60.20 | -1.47 | -22.91 | 62.59 | 14.51 | 2.66 | 94.04 | -17.28 | -15.07 |
| 21Q1 (9) | 0.85 | -3.41 | 18.06 | 1.49 | 19.2 | 56.84 | 107.25 | 4.19 | -15.06 | 61.10 | -16.24 | -36.33 | 54.66 | 0.0 | -29.45 | 113.69 | -6.22 | -21.46 |
| 20Q4 (8) | 0.88 | -3.3 | 8.64 | 1.25 | 11.61 | -3.85 | 102.94 | 2.53 | -8.33 | 72.95 | -9.97 | 3.83 | 54.66 | -11.55 | -28.61 | 121.23 | 1.34 | 14.38 |
| 20Q3 (7) | 0.91 | -6.19 | 5.81 | 1.12 | -4.27 | -17.65 | 100.40 | 7.25 | -4.64 | 81.03 | 3.76 | 20.83 | 61.80 | 1.36 | -9.24 | 119.63 | 8.04 | 14.75 |
| 20Q2 (6) | 0.97 | 34.72 | 10.23 | 1.17 | 23.16 | 7.34 | 93.61 | -25.87 | -9.51 | 78.09 | -18.63 | -6.49 | 60.97 | -21.31 | 4.03 | 110.73 | -23.5 | -13.73 |
| 20Q1 (5) | 0.72 | -11.11 | 0.0 | 0.95 | -26.92 | 5.56 | 126.27 | 12.45 | -0.02 | 95.97 | 36.59 | -4.94 | 77.48 | 1.19 | 19.15 | 144.75 | 36.57 | -10.77 |
| 19Q4 (4) | 0.81 | -5.81 | 0.0 | 1.30 | -4.41 | 0.0 | 112.29 | 6.66 | 0.0 | 70.26 | 4.77 | 0.0 | 76.57 | 12.45 | 0.0 | 105.99 | 1.67 | 0.0 |
| 19Q3 (3) | 0.86 | -2.27 | 0.0 | 1.36 | 24.77 | 0.0 | 105.28 | 1.77 | 0.0 | 67.06 | -19.7 | 0.0 | 68.09 | 16.17 | 0.0 | 104.25 | -18.78 | 0.0 |
| 19Q2 (2) | 0.88 | 22.22 | 0.0 | 1.09 | 21.11 | 0.0 | 103.45 | -18.09 | 0.0 | 83.51 | -17.28 | 0.0 | 58.61 | -9.87 | 0.0 | 128.35 | -20.88 | 0.0 |
| 19Q1 (1) | 0.72 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 126.30 | 0.0 | 0.0 | 100.96 | 0.0 | 0.0 | 65.03 | 0.0 | 0.0 | 162.22 | 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) | 3.35 | 13.56 | 1.77 | 1.72 | 108.81 | -11.97 | 206.44 | -1.64 | 41.23 | -42.62 | 274.02 | 4.74 |
| 2022 (9) | 2.95 | -15.95 | 1.74 | -59.44 | 123.60 | 18.85 | 209.88 | 146.57 | 71.86 | 10.54 | 261.62 | 110.8 |
| 2021 (8) | 3.51 | 6.04 | 4.29 | -16.37 | 104.00 | -5.57 | 85.12 | 19.74 | 65.01 | 7.37 | 124.11 | 2.85 |
| 2020 (7) | 3.31 | 3.12 | 5.13 | 13.0 | 110.13 | -3.04 | 71.09 | -11.58 | 60.55 | -0.39 | 120.67 | -9.39 |
| 2019 (6) | 3.21 | -4.18 | 4.54 | -1.73 | 113.58 | 4.39 | 80.40 | 1.68 | 60.79 | 6.72 | 133.18 | 1.73 |
| 2018 (5) | 3.35 | 3.08 | 4.62 | -0.86 | 108.80 | -2.99 | 79.07 | 0.91 | 56.96 | -16.77 | 130.91 | 7.24 |
| 2017 (4) | 3.25 | 0.0 | 4.66 | 1.97 | 112.15 | -0.04 | 78.36 | -1.95 | 68.44 | -0.67 | 122.07 | -0.93 |
| 2016 (3) | 3.25 | 5.18 | 4.57 | 18.39 | 112.19 | -4.9 | 79.92 | -15.54 | 68.90 | -3.96 | 123.21 | -12.52 |
| 2015 (2) | 3.09 | -8.58 | 3.86 | -15.16 | 117.97 | 9.09 | 94.63 | 18.02 | 71.74 | 0.72 | 140.85 | 20.29 |
| 2014 (1) | 3.38 | -5.06 | 4.55 | -18.89 | 108.14 | 5.34 | 80.18 | 23.16 | 71.23 | -0.5 | 117.09 | 21.75 |
