- 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) | 0.94 | -1.05 | -13.76 | 0.86 | 0.0 | -1.15 | 96.30 | 0.41 | 15.0 | 105.43 | -0.86 | 1.09 | 70.13 | 0.26 | 8.49 | 131.60 | -0.53 | 6.65 |
| 23Q3 (19) | 0.95 | -1.04 | -9.52 | 0.86 | 3.61 | -4.44 | 95.91 | 0.96 | 10.62 | 106.34 | -3.4 | 5.01 | 69.95 | -4.28 | 27.2 | 132.30 | 0.23 | -0.51 |
| 23Q2 (18) | 0.96 | -3.03 | -4.95 | 0.83 | 9.21 | -9.78 | 95.00 | 3.58 | 4.94 | 110.08 | -8.59 | 11.71 | 73.08 | -10.43 | 30.85 | 132.00 | 1.12 | -0.92 |
| 23Q1 (17) | 0.99 | -9.17 | 2.06 | 0.76 | -12.64 | -16.48 | 91.72 | 9.53 | -2.22 | 120.42 | 15.47 | 20.26 | 81.59 | 26.22 | 32.82 | 130.54 | 5.79 | -1.48 |
| 22Q4 (16) | 1.09 | 3.81 | -1.8 | 0.87 | -3.33 | -18.69 | 83.74 | -3.41 | 2.16 | 104.29 | 2.98 | 22.06 | 64.64 | 17.55 | 6.93 | 123.40 | -7.2 | 15.37 |
| 22Q3 (15) | 1.05 | 3.96 | 7.14 | 0.90 | -2.17 | -13.46 | 86.70 | -4.23 | -6.84 | 101.27 | 2.77 | 15.98 | 54.99 | -1.54 | -25.52 | 132.98 | -0.18 | 24.81 |
| 22Q2 (14) | 1.01 | 4.12 | 2.02 | 0.92 | 1.1 | -17.12 | 90.53 | -3.49 | -1.29 | 98.54 | -1.59 | 20.52 | 55.85 | -9.08 | -21.51 | 133.22 | 0.54 | 30.21 |
| 22Q1 (13) | 0.97 | -12.61 | 1.04 | 0.91 | -14.95 | -19.47 | 93.80 | 14.43 | -1.1 | 100.13 | 17.19 | 24.11 | 61.43 | 1.62 | -7.22 | 132.50 | 23.88 | 21.21 |
| 21Q4 (12) | 1.11 | 13.27 | 18.09 | 1.07 | 2.88 | -7.76 | 81.97 | -11.93 | -15.61 | 85.44 | -2.15 | 9.15 | 60.45 | -18.12 | -12.05 | 106.96 | 0.38 | 0.26 |
| 21Q3 (11) | 0.98 | -1.01 | -2.0 | 1.04 | -6.31 | -13.33 | 93.07 | 1.48 | 2.3 | 87.32 | 6.8 | 14.92 | 73.83 | 3.75 | 11.24 | 106.55 | 4.14 | 5.91 |
| 21Q2 (10) | 0.99 | 3.13 | 7.61 | 1.11 | -1.77 | 6.73 | 91.71 | -3.3 | -7.61 | 81.76 | 1.34 | -6.12 | 71.16 | 7.48 | 5.02 | 102.31 | -6.4 | -13.73 |
| 21Q1 (9) | 0.96 | 2.13 | 20.0 | 1.13 | -2.59 | 13.0 | 94.84 | -2.36 | -16.51 | 80.68 | 3.07 | -11.3 | 66.21 | -3.67 | -0.48 | 109.31 | 2.47 | -20.8 |
| 20Q4 (8) | 0.94 | -6.0 | 9.3 | 1.16 | -3.33 | 3.57 | 97.13 | 6.76 | -7.87 | 78.28 | 3.03 | -3.33 | 68.73 | 3.56 | 20.96 | 106.68 | 6.04 | -17.68 |
| 20Q3 (7) | 1.00 | 8.7 | 9.89 | 1.20 | 15.38 | 3.45 | 90.98 | -8.34 | -9.22 | 75.98 | -12.76 | -3.46 | 66.37 | -2.05 | 27.98 | 100.60 | -15.17 | -20.82 |
| 20Q2 (6) | 0.92 | 15.0 | 29.58 | 1.04 | 4.0 | 7.22 | 99.26 | -12.62 | -22.5 | 87.09 | -4.25 | -7.34 | 67.76 | 1.85 | 5.17 | 118.59 | -14.07 | -24.76 |
| 20Q1 (5) | 0.80 | -6.98 | 15.94 | 1.00 | -10.71 | -1.96 | 113.59 | 7.74 | -14.28 | 90.96 | 12.32 | 1.73 | 66.53 | 17.09 | -2.16 | 138.01 | 6.5 | -10.34 |
| 19Q4 (4) | 0.86 | -5.49 | 0.0 | 1.12 | -3.45 | 0.0 | 105.43 | 5.2 | 0.0 | 80.98 | 2.9 | 0.0 | 56.82 | 9.56 | 0.0 | 129.59 | 2.0 | 0.0 |
| 19Q3 (3) | 0.91 | 28.17 | 0.0 | 1.16 | 19.59 | 0.0 | 100.22 | -21.75 | 0.0 | 78.70 | -16.27 | 0.0 | 51.86 | -19.51 | 0.0 | 127.05 | -19.39 | 0.0 |
| 19Q2 (2) | 0.71 | 2.9 | 0.0 | 0.97 | -4.9 | 0.0 | 128.07 | -3.35 | 0.0 | 93.99 | 5.12 | 0.0 | 64.43 | -5.25 | 0.0 | 157.62 | 2.4 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 132.51 | 0.0 | 0.0 | 89.41 | 0.0 | 0.0 | 68.00 | 0.0 | 0.0 | 153.92 | 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) | 3.82 | -11.57 | 3.13 | -14.25 | 95.55 | 12.97 | 116.71 | 16.86 | 81.48 | 20.68 | 130.78 | 11.85 |
| 2022 (9) | 4.32 | 10.77 | 3.65 | -10.76 | 84.58 | -9.53 | 99.87 | 11.86 | 67.52 | 5.63 | 116.92 | -1.62 |
| 2021 (8) | 3.90 | 9.24 | 4.09 | -6.62 | 93.49 | -8.68 | 89.28 | 7.04 | 63.92 | 0.3 | 118.85 | -2.64 |
| 2020 (7) | 3.57 | 10.87 | 4.38 | 3.3 | 102.38 | -9.79 | 83.41 | -3.14 | 63.73 | -0.23 | 122.07 | -10.06 |
| 2019 (6) | 3.22 | 5.57 | 4.24 | -4.72 | 113.49 | -5.16 | 86.11 | 5.09 | 63.88 | 0.36 | 135.73 | -1.61 |
| 2018 (5) | 3.05 | 8.16 | 4.45 | -0.89 | 119.66 | -7.46 | 81.94 | 0.81 | 63.65 | -3.71 | 137.95 | -4.51 |
| 2017 (4) | 2.82 | -0.7 | 4.49 | -14.48 | 129.30 | 0.61 | 81.28 | 16.88 | 66.10 | 20.77 | 144.47 | 0.8 |
| 2016 (3) | 2.84 | 13.6 | 5.25 | 1.35 | 128.51 | -11.94 | 69.54 | -1.35 | 54.73 | 24.25 | 143.32 | -16.86 |
| 2015 (2) | 2.50 | -4.94 | 5.18 | -3.9 | 145.94 | 5.35 | 70.49 | 4.03 | 44.05 | 6.04 | 172.38 | 4.63 |
| 2014 (1) | 2.63 | -1.87 | 5.39 | -3.06 | 138.53 | 1.67 | 67.76 | 3.26 | 41.54 | -17.95 | 164.75 | 8.93 |
