- 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) | 0.70 | 6.06 | 1.45 | 1.16 | -17.14 | -6.45 | 129.52 | -5.63 | -1.18 | 78.37 | 20.59 | 6.65 | 57.07 | 4.18 | -4.23 | 150.82 | 2.27 | 4.05 |
| 23Q3 (19) | 0.66 | -43.59 | -38.89 | 1.40 | -6.04 | -4.11 | 137.25 | 76.87 | 63.12 | 64.99 | 6.77 | 4.28 | 54.78 | 37.71 | 27.42 | 147.47 | 49.41 | 42.52 |
| 23Q2 (18) | 1.17 | 129.41 | 58.11 | 1.49 | 88.61 | 47.52 | 77.60 | -56.46 | -36.5 | 60.87 | -47.06 | -32.38 | 39.78 | -46.45 | -37.21 | 98.70 | -54.92 | -33.7 |
| 23Q1 (17) | 0.51 | -26.09 | -38.55 | 0.79 | -36.29 | -48.37 | 178.23 | 35.99 | 62.75 | 114.97 | 56.46 | 93.19 | 74.28 | 24.65 | 30.77 | 218.92 | 51.03 | 95.06 |
| 22Q4 (16) | 0.69 | -36.11 | -4.17 | 1.24 | -15.07 | -26.19 | 131.06 | 55.76 | 3.85 | 73.48 | 17.91 | 35.67 | 59.59 | 38.61 | 2.74 | 144.95 | 40.09 | 18.46 |
| 22Q3 (15) | 1.08 | 45.95 | 52.11 | 1.46 | 44.55 | -21.93 | 84.14 | -31.15 | -34.13 | 62.32 | -30.77 | 27.76 | 42.99 | -32.14 | -15.82 | 103.47 | -30.5 | -17.52 |
| 22Q2 (14) | 0.74 | -10.84 | 5.71 | 1.01 | -33.99 | -41.62 | 122.21 | 11.6 | -6.51 | 90.02 | 51.27 | 70.85 | 63.35 | 11.53 | 16.69 | 148.88 | 32.66 | 15.31 |
| 22Q1 (13) | 0.83 | 15.28 | 6.41 | 1.53 | -8.93 | -6.13 | 109.51 | -13.23 | -6.66 | 59.51 | 9.88 | 6.67 | 56.80 | -2.07 | -13.93 | 112.23 | -8.28 | 4.77 |
| 21Q4 (12) | 0.72 | 1.41 | -25.0 | 1.68 | -10.16 | 0.6 | 126.20 | -1.21 | 32.77 | 54.16 | 11.03 | -0.48 | 58.00 | 13.57 | -2.88 | 122.36 | -2.46 | 36.35 |
| 21Q3 (11) | 0.71 | 1.43 | -38.79 | 1.87 | 8.09 | 4.47 | 127.74 | -2.28 | 62.17 | 48.78 | -7.42 | -3.9 | 51.07 | -5.93 | 12.39 | 125.45 | -2.83 | 49.17 |
| 21Q2 (10) | 0.70 | -10.26 | -44.44 | 1.73 | 6.13 | 10.9 | 130.72 | 11.41 | 80.85 | 52.69 | -5.56 | -9.68 | 54.29 | -17.73 | 36.85 | 129.11 | 20.53 | 41.96 |
| 21Q1 (9) | 0.78 | -18.75 | -11.36 | 1.63 | -2.4 | 66.33 | 117.33 | 23.44 | 13.17 | 55.79 | 2.52 | -40.08 | 65.99 | 10.5 | 1.7 | 107.12 | 19.37 | -18.78 |
| 20Q4 (8) | 0.96 | -17.24 | -24.41 | 1.67 | -6.7 | 9.87 | 95.05 | 20.67 | 32.29 | 54.42 | 7.21 | -9.1 | 59.72 | 31.43 | 57.32 | 89.74 | 6.71 | -4.29 |
| 20Q3 (7) | 1.16 | -7.94 | -8.66 | 1.79 | 14.74 | 62.73 | 78.77 | 8.98 | 9.62 | 50.76 | -12.99 | -38.88 | 45.44 | 14.54 | 59.49 | 84.10 | -7.53 | -33.47 |
| 20Q2 (6) | 1.26 | 43.18 | 32.63 | 1.56 | 59.18 | 194.34 | 72.28 | -30.29 | -24.53 | 58.34 | -37.34 | -65.73 | 39.67 | -38.87 | -5.64 | 90.95 | -31.04 | -59.4 |
| 20Q1 (5) | 0.88 | -30.71 | 15.79 | 0.98 | -35.53 | 104.17 | 103.68 | 44.3 | -13.74 | 93.11 | 55.52 | -51.34 | 64.89 | 70.94 | -19.39 | 131.89 | 40.67 | -42.91 |
| 19Q4 (4) | 1.27 | 0.0 | 0.0 | 1.52 | 38.18 | 0.0 | 71.85 | -0.01 | 0.0 | 59.87 | -27.91 | 0.0 | 37.96 | 33.24 | 0.0 | 93.76 | -25.83 | 0.0 |
| 19Q3 (3) | 1.27 | 33.68 | 0.0 | 1.10 | 107.55 | 0.0 | 71.86 | -24.97 | 0.0 | 83.05 | -51.22 | 0.0 | 28.49 | -32.23 | 0.0 | 126.41 | -43.56 | 0.0 |
| 19Q2 (2) | 0.95 | 25.0 | 0.0 | 0.53 | 10.42 | 0.0 | 95.77 | -20.32 | 0.0 | 170.26 | -11.02 | 0.0 | 42.04 | -47.78 | 0.0 | 223.99 | -3.05 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 120.19 | 0.0 | 0.0 | 191.34 | 0.0 | 0.0 | 80.50 | 0.0 | 0.0 | 231.03 | 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) | 2.71 | -6.23 | 4.66 | -17.52 | 134.82 | 6.87 | 78.37 | 21.32 | 57.96 | -2.7 | 155.23 | 18.33 |
| 2022 (9) | 2.89 | -5.25 | 5.65 | -4.4 | 126.15 | 5.27 | 64.60 | 4.53 | 59.57 | -19.48 | 131.18 | 21.86 |
| 2021 (8) | 3.05 | -24.32 | 5.91 | -1.66 | 119.83 | 32.38 | 61.80 | 1.73 | 73.98 | 29.84 | 107.65 | 14.17 |
| 2020 (7) | 4.03 | 6.9 | 6.01 | 70.25 | 90.52 | -6.54 | 60.75 | -41.32 | 56.98 | -14.8 | 94.29 | -29.38 |
| 2019 (6) | 3.77 | 12.87 | 3.53 | 7.29 | 96.85 | -11.4 | 103.53 | -6.55 | 66.88 | -20.63 | 133.51 | -1.72 |
| 2018 (5) | 3.34 | 17.19 | 3.29 | -59.13 | 109.31 | -14.77 | 110.79 | 144.41 | 84.26 | 35.51 | 135.85 | 21.96 |
| 2017 (4) | 2.85 | 10.89 | 8.05 | -3.71 | 128.25 | -9.77 | 45.33 | 3.8 | 62.18 | 29.65 | 111.39 | -19.19 |
| 2016 (3) | 2.57 | -23.28 | 8.36 | 21.34 | 142.13 | 30.43 | 43.67 | -17.53 | 47.96 | -7.04 | 137.84 | 24.92 |
| 2015 (2) | 3.35 | 16.72 | 6.89 | 11.85 | 108.97 | -14.35 | 52.95 | -10.65 | 51.59 | -25.06 | 110.34 | -6.2 |
| 2014 (1) | 2.87 | 8.3 | 6.16 | -21.83 | 127.22 | -7.75 | 59.26 | 28.02 | 68.84 | 15.78 | 117.63 | -5.7 |
