- 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 | 1.23 | 1.23 | 1.19 | 5.31 | 25.26 | 110.77 | -1.69 | -0.97 | 76.51 | -5.09 | -20.29 | 31.91 | -13.92 | -1.79 | 155.38 | -0.53 | -11.39 |
| 23Q3 (19) | 0.81 | -6.9 | 3.85 | 1.13 | 1.8 | 25.56 | 112.67 | 7.17 | -2.86 | 80.61 | -1.73 | -20.09 | 37.07 | 6.74 | -13.55 | 156.21 | 2.48 | -10.21 |
| 23Q2 (18) | 0.87 | 10.13 | -2.25 | 1.11 | 19.35 | 3.74 | 105.13 | -9.21 | 3.18 | 82.03 | -15.72 | -3.7 | 34.73 | 7.42 | -15.0 | 152.43 | -15.7 | 4.25 |
| 23Q1 (17) | 0.79 | -2.47 | -5.95 | 0.93 | -2.11 | -16.22 | 115.80 | 3.52 | 6.93 | 97.33 | 1.41 | 18.61 | 32.33 | -0.49 | -12.72 | 180.81 | 3.11 | 17.93 |
| 22Q4 (16) | 0.81 | 3.85 | -6.9 | 0.95 | 5.56 | -28.03 | 111.86 | -3.56 | 6.7 | 95.98 | -4.85 | 39.32 | 32.49 | -24.23 | -1.37 | 175.35 | 0.79 | 24.55 |
| 22Q3 (15) | 0.78 | -12.36 | -13.33 | 0.90 | -15.89 | -35.25 | 115.99 | 13.84 | 15.36 | 100.87 | 18.42 | 54.47 | 42.88 | 4.94 | 23.25 | 173.98 | 18.99 | 32.75 |
| 22Q2 (14) | 0.89 | 5.95 | -3.26 | 1.07 | -3.6 | -17.05 | 101.89 | -5.92 | 2.9 | 85.18 | 3.8 | 20.6 | 40.86 | 10.31 | 13.97 | 146.21 | -4.64 | 9.28 |
| 22Q1 (13) | 0.84 | -3.45 | 0.0 | 1.11 | -15.91 | -8.26 | 108.30 | 3.3 | 0.36 | 82.06 | 19.12 | 9.04 | 37.04 | 12.45 | 1.59 | 153.32 | 8.9 | 4.51 |
| 21Q4 (12) | 0.87 | -3.33 | 2.35 | 1.32 | -5.04 | 3.13 | 104.84 | 4.27 | -2.24 | 68.89 | 5.5 | -2.85 | 32.94 | -5.32 | 0.86 | 140.79 | 7.42 | -3.23 |
| 21Q3 (11) | 0.90 | -2.17 | 8.43 | 1.39 | 7.75 | 17.8 | 100.55 | 1.55 | -8.64 | 65.30 | -7.55 | -15.15 | 34.79 | -2.96 | 0.58 | 131.06 | -2.05 | -14.02 |
| 21Q2 (10) | 0.92 | 9.52 | 0.0 | 1.29 | 6.61 | 11.21 | 99.02 | -8.24 | -0.28 | 70.63 | -6.15 | -10.3 | 35.85 | -1.67 | 14.14 | 133.80 | -8.79 | -8.75 |
| 21Q1 (9) | 0.84 | -1.18 | 13.51 | 1.21 | -5.47 | 21.0 | 107.91 | 0.62 | -12.42 | 75.26 | 6.13 | -17.56 | 36.46 | 11.64 | -0.9 | 146.70 | 0.83 | -17.45 |
| 20Q4 (8) | 0.85 | 2.41 | 2.41 | 1.28 | 8.47 | 3.23 | 107.24 | -2.56 | -2.27 | 70.91 | -7.86 | -3.27 | 32.66 | -5.58 | -7.08 | 145.49 | -4.55 | -1.62 |
| 20Q3 (7) | 0.83 | -9.78 | 13.7 | 1.18 | 1.72 | 2.61 | 110.06 | 10.84 | -11.26 | 76.96 | -2.26 | -2.38 | 34.59 | 10.12 | -14.93 | 152.43 | 3.96 | -6.02 |
| 20Q2 (6) | 0.92 | 24.32 | 24.32 | 1.16 | 16.0 | 4.5 | 99.30 | -19.41 | -19.32 | 78.74 | -13.75 | -4.07 | 31.41 | -14.62 | -16.15 | 146.63 | -17.49 | -12.56 |
| 20Q1 (5) | 0.74 | -10.84 | 13.85 | 1.00 | -19.35 | 8.7 | 123.21 | 12.28 | -11.48 | 91.29 | 24.53 | -7.81 | 36.79 | 4.67 | -13.58 | 177.71 | 20.16 | -9.16 |
| 19Q4 (4) | 0.83 | 13.7 | 0.0 | 1.24 | 7.83 | 0.0 | 109.73 | -11.52 | 0.0 | 73.31 | -7.01 | 0.0 | 35.15 | -13.55 | 0.0 | 147.89 | -8.82 | 0.0 |
| 19Q3 (3) | 0.73 | -1.35 | 0.0 | 1.15 | 3.6 | 0.0 | 124.02 | 0.76 | 0.0 | 78.84 | -3.95 | 0.0 | 40.66 | 8.54 | 0.0 | 162.20 | -3.28 | 0.0 |
| 19Q2 (2) | 0.74 | 13.85 | 0.0 | 1.11 | 20.65 | 0.0 | 123.08 | -11.57 | 0.0 | 82.08 | -17.11 | 0.0 | 37.46 | -12.0 | 0.0 | 167.70 | -14.28 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 139.19 | 0.0 | 0.0 | 99.02 | 0.0 | 0.0 | 42.57 | 0.0 | 0.0 | 195.64 | 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) | 3.19 | -10.39 | 4.13 | -5.06 | 114.44 | 11.77 | 88.37 | 5.4 | 30.84 | 2.29 | 171.97 | 10.17 |
| 2022 (9) | 3.56 | -1.39 | 4.35 | -15.04 | 102.39 | 1.14 | 83.84 | 17.49 | 30.15 | -4.62 | 156.09 | 10.72 |
| 2021 (8) | 3.61 | 8.41 | 5.12 | 5.57 | 101.24 | -7.76 | 71.36 | -5.27 | 31.61 | -10.66 | 140.98 | -5.82 |
| 2020 (7) | 3.33 | 15.63 | 4.85 | 12.79 | 109.76 | -13.29 | 75.33 | -11.22 | 35.38 | -11.17 | 149.70 | -12.76 |
| 2019 (6) | 2.88 | -5.57 | 4.30 | -14.17 | 126.58 | 5.92 | 84.85 | 16.41 | 39.83 | 2.13 | 171.60 | 11.86 |
| 2018 (5) | 3.05 | 0.66 | 5.01 | -11.33 | 119.51 | -0.66 | 72.89 | 12.8 | 39.00 | -1.69 | 153.41 | 5.61 |
| 2017 (4) | 3.03 | 1.0 | 5.65 | 8.24 | 120.31 | -1.09 | 64.62 | -7.67 | 39.67 | -0.73 | 145.26 | -4.23 |
| 2016 (3) | 3.00 | 4.17 | 5.22 | 6.75 | 121.64 | -4.11 | 69.99 | -6.2 | 39.96 | 9.96 | 151.67 | -8.16 |
| 2015 (2) | 2.88 | -3.68 | 4.89 | -3.74 | 126.86 | 3.93 | 74.62 | 3.84 | 36.34 | 4.82 | 165.14 | 3.69 |
| 2014 (1) | 2.99 | 0.67 | 5.08 | -4.15 | 122.06 | -0.61 | 71.86 | 4.4 | 34.67 | 3.62 | 159.26 | 0.68 |
