- 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 | -1.54 | 1.28 | -5.88 | 6.67 | 141.66 | 9.93 | 1.49 | 70.85 | 5.7 | -6.25 | 58.64 | 10.23 | -4.09 | 153.88 | 7.84 | -0.08 |
| 23Q3 (19) | 0.71 | 16.39 | 12.7 | 1.36 | 12.4 | 28.3 | 128.86 | -14.26 | -10.94 | 67.03 | -11.22 | -22.0 | 53.20 | -6.96 | -14.3 | 142.69 | -15.37 | -15.34 |
| 23Q2 (18) | 0.61 | 5.17 | -7.58 | 1.21 | 10.0 | 18.63 | 150.29 | -4.06 | 8.89 | 75.50 | -8.72 | -15.59 | 57.18 | -12.84 | -2.84 | 168.61 | -2.96 | 0.0 |
| 23Q1 (17) | 0.58 | -10.77 | 0.0 | 1.10 | -8.33 | 17.02 | 156.65 | 12.23 | -0.44 | 82.71 | 9.45 | -14.83 | 65.60 | 7.29 | 0.64 | 173.76 | 12.82 | -8.2 |
| 22Q4 (16) | 0.65 | 3.17 | -10.96 | 1.20 | 13.21 | 0.84 | 139.58 | -3.53 | 11.93 | 75.57 | -12.07 | -1.59 | 61.14 | -1.51 | 22.7 | 154.01 | -8.62 | 1.56 |
| 22Q3 (15) | 0.63 | -4.55 | -11.27 | 1.06 | 3.92 | 3.92 | 144.69 | 4.83 | 12.49 | 85.94 | -3.91 | -3.78 | 62.08 | 5.49 | 9.55 | 168.54 | -0.04 | 4.5 |
| 22Q2 (14) | 0.66 | 13.79 | -13.16 | 1.02 | 8.51 | -10.53 | 138.02 | -12.28 | 15.94 | 89.44 | -7.9 | 11.79 | 58.85 | -9.71 | -2.14 | 168.61 | -10.93 | 21.38 |
| 22Q1 (13) | 0.58 | -20.55 | -3.33 | 0.94 | -21.01 | -8.74 | 157.35 | 26.18 | 4.43 | 97.11 | 26.46 | 10.31 | 65.18 | 30.8 | -14.09 | 189.29 | 24.82 | 16.25 |
| 21Q4 (12) | 0.73 | 2.82 | 7.35 | 1.19 | 16.67 | -13.77 | 124.70 | -3.06 | -6.84 | 76.79 | -14.03 | 16.37 | 49.83 | -12.07 | -19.87 | 151.65 | -5.97 | 10.16 |
| 21Q3 (11) | 0.71 | -6.58 | -2.74 | 1.02 | -10.53 | -33.33 | 128.63 | 8.06 | 3.27 | 89.32 | 11.64 | 50.42 | 56.67 | -5.77 | -0.93 | 161.28 | 16.1 | 27.25 |
| 21Q2 (10) | 0.76 | 26.67 | -11.63 | 1.14 | 10.68 | -32.14 | 119.04 | -20.99 | 13.05 | 80.01 | -9.11 | 47.67 | 60.14 | -20.73 | 28.42 | 138.91 | -14.69 | 23.32 |
| 21Q1 (9) | 0.60 | -11.76 | 46.34 | 1.03 | -25.36 | 3.0 | 150.67 | 12.56 | -31.32 | 88.03 | 33.4 | -3.11 | 75.87 | 22.0 | -6.77 | 162.83 | 18.28 | -28.86 |
| 20Q4 (8) | 0.68 | -6.85 | 15.25 | 1.38 | -9.8 | -12.1 | 133.86 | 7.47 | -13.02 | 65.99 | 11.13 | 13.5 | 62.19 | 8.72 | 6.11 | 137.66 | 8.62 | -10.27 |
| 20Q3 (7) | 0.73 | -15.12 | 12.31 | 1.53 | -8.93 | -10.53 | 124.56 | 18.29 | -10.42 | 59.38 | 9.6 | 11.45 | 57.20 | 22.14 | 11.74 | 126.74 | 12.52 | -10.2 |
| 20Q2 (6) | 0.86 | 109.76 | 34.37 | 1.68 | 68.0 | -1.18 | 105.30 | -52.0 | -25.69 | 54.18 | -40.37 | 1.1 | 46.83 | -42.46 | -2.15 | 112.64 | -50.79 | -23.6 |
| 20Q1 (5) | 0.41 | -30.51 | -19.61 | 1.00 | -36.31 | -27.54 | 219.39 | 42.56 | 22.9 | 90.86 | 56.28 | 37.33 | 81.38 | 38.85 | 27.44 | 228.88 | 49.19 | 26.59 |
| 19Q4 (4) | 0.59 | -9.23 | 0.0 | 1.57 | -8.19 | 0.0 | 153.89 | 10.67 | 0.0 | 58.14 | 9.12 | 0.0 | 58.61 | 14.5 | 0.0 | 153.42 | 8.71 | 0.0 |
| 19Q3 (3) | 0.65 | 1.56 | 0.0 | 1.71 | 0.59 | 0.0 | 139.05 | -1.87 | 0.0 | 53.28 | -0.58 | 0.0 | 51.19 | 6.96 | 0.0 | 141.13 | -4.28 | 0.0 |
| 19Q2 (2) | 0.64 | 25.49 | 0.0 | 1.70 | 23.19 | 0.0 | 141.70 | -20.62 | 0.0 | 53.59 | -19.0 | 0.0 | 47.86 | -25.05 | 0.0 | 147.44 | -18.46 | 0.0 |
| 19Q1 (1) | 0.51 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 178.51 | 0.0 | 0.0 | 66.16 | 0.0 | 0.0 | 63.86 | 0.0 | 0.0 | 180.81 | 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) | 2.40 | -8.75 | 4.67 | -1.06 | 151.90 | 9.27 | 78.16 | 0.98 | 65.63 | 12.59 | 164.42 | 3.98 |
| 2022 (9) | 2.63 | 1.94 | 4.72 | 3.28 | 139.01 | -1.89 | 77.40 | -3.15 | 58.29 | -7.64 | 158.13 | -0.23 |
| 2021 (8) | 2.58 | 9.32 | 4.57 | -12.62 | 141.69 | -8.4 | 79.92 | 14.45 | 63.11 | -4.35 | 158.49 | -0.03 |
| 2020 (7) | 2.36 | 0.0 | 5.23 | -16.19 | 154.69 | -0.17 | 69.83 | 19.41 | 65.98 | 10.3 | 158.54 | 3.2 |
| 2019 (6) | 2.36 | 3.06 | 6.24 | 2.63 | 154.96 | -2.71 | 58.48 | -2.57 | 59.82 | -10.4 | 153.62 | 0.71 |
| 2018 (5) | 2.29 | -1.29 | 6.08 | -11.11 | 159.27 | 1.45 | 60.02 | 12.54 | 66.76 | -13.89 | 152.53 | 14.86 |
| 2017 (4) | 2.32 | 0.0 | 6.84 | -8.19 | 157.00 | -0.08 | 53.33 | 8.88 | 77.53 | -4.48 | 132.80 | 6.3 |
| 2016 (3) | 2.32 | 1.31 | 7.45 | -1.97 | 157.12 | -1.34 | 48.98 | 1.98 | 81.17 | 2.11 | 124.93 | -2.25 |
| 2015 (2) | 2.29 | -6.91 | 7.60 | -12.74 | 159.26 | 7.35 | 48.03 | 14.6 | 79.49 | 1.53 | 127.80 | 14.14 |
| 2014 (1) | 2.46 | -5.38 | 8.71 | -0.23 | 148.35 | 5.87 | 41.91 | 0.26 | 78.29 | -6.41 | 111.97 | 13.94 |
