- 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) | 0.69 | -2.82 | 0.0 | 0.73 | -3.95 | 28.07 | 130.94 | 2.07 | -0.86 | 124.16 | 3.14 | -22.56 | 87.10 | 14.71 | -6.87 | 168.00 | -2.74 | -15.53 |
| 23Q3 (19) | 0.71 | -15.48 | 7.58 | 0.76 | 1.33 | 20.63 | 128.28 | 17.96 | -7.04 | 120.38 | -0.56 | -17.03 | 75.93 | 27.31 | -27.44 | 172.73 | 1.5 | -3.2 |
| 23Q2 (18) | 0.84 | 12.0 | 23.53 | 0.75 | 31.58 | -2.6 | 108.75 | -10.6 | -19.23 | 121.06 | -23.85 | 1.98 | 59.64 | -25.28 | -46.24 | 170.17 | -15.25 | 19.48 |
| 23Q1 (17) | 0.75 | 8.7 | 0.0 | 0.57 | 0.0 | -42.42 | 121.64 | -7.9 | 0.36 | 158.97 | -0.85 | 72.46 | 79.82 | -14.66 | -23.98 | 200.79 | 0.96 | 85.25 |
| 22Q4 (16) | 0.69 | 4.55 | -1.43 | 0.57 | -9.52 | -46.73 | 132.08 | -4.29 | 1.18 | 160.33 | 10.5 | 88.71 | 93.53 | -10.62 | -15.37 | 198.89 | 11.46 | 89.44 |
| 22Q3 (15) | 0.66 | -2.94 | -9.59 | 0.63 | -18.18 | -54.01 | 138.00 | 2.5 | 10.81 | 145.09 | 22.22 | 117.79 | 104.64 | -5.67 | 6.75 | 178.44 | 25.29 | 91.58 |
| 22Q2 (14) | 0.68 | -9.33 | -12.82 | 0.77 | -22.22 | -49.34 | 134.64 | 11.09 | 14.92 | 118.71 | 28.78 | 98.71 | 110.93 | 5.65 | 22.44 | 142.42 | 31.4 | 65.01 |
| 22Q1 (13) | 0.75 | 7.14 | -2.6 | 0.99 | -7.48 | -30.28 | 121.20 | -7.15 | 1.91 | 92.18 | 8.5 | 43.96 | 105.00 | -4.99 | 20.1 | 108.39 | 3.24 | 13.47 |
| 21Q4 (12) | 0.70 | -4.11 | -12.5 | 1.07 | -21.9 | -21.32 | 130.54 | 4.82 | 14.44 | 84.96 | 27.53 | 26.86 | 110.51 | 12.74 | 39.15 | 104.99 | 12.72 | 3.33 |
| 21Q3 (11) | 0.73 | -6.41 | -8.75 | 1.37 | -9.87 | 13.22 | 124.54 | 6.3 | 9.2 | 66.62 | 11.52 | -11.76 | 98.02 | 8.19 | 18.45 | 93.14 | 7.91 | -12.79 |
| 21Q2 (10) | 0.78 | 1.3 | -1.27 | 1.52 | 7.04 | 36.94 | 117.16 | -1.49 | 1.22 | 59.74 | -6.7 | -26.84 | 90.60 | 3.63 | 0.28 | 86.31 | -9.64 | -19.38 |
| 21Q1 (9) | 0.77 | -3.75 | 20.31 | 1.42 | 4.41 | 37.86 | 118.93 | 4.26 | -16.39 | 64.03 | -4.39 | -27.3 | 87.43 | 10.09 | -9.83 | 95.52 | -5.99 | -28.37 |
| 20Q4 (8) | 0.80 | 0.0 | 19.4 | 1.36 | 12.4 | 24.77 | 114.07 | 0.02 | -15.55 | 66.97 | -11.3 | -19.64 | 79.42 | -4.02 | -6.53 | 101.61 | -4.86 | -23.86 |
| 20Q3 (7) | 0.80 | 1.27 | 19.4 | 1.21 | 9.01 | 21.0 | 114.05 | -1.47 | -16.2 | 75.50 | -7.54 | -17.01 | 82.75 | -8.41 | -1.5 | 106.80 | -0.24 | -25.35 |
| 20Q2 (6) | 0.79 | 23.44 | 9.72 | 1.11 | 7.77 | 23.33 | 115.75 | -18.62 | -8.28 | 81.66 | -7.29 | -18.88 | 90.35 | -6.82 | 11.2 | 107.06 | -19.72 | -26.47 |
| 20Q1 (5) | 0.64 | -4.48 | 4.92 | 1.03 | -5.5 | 33.77 | 142.24 | 5.3 | -3.91 | 88.08 | 5.69 | -25.04 | 96.96 | 14.11 | 12.0 | 133.36 | -0.07 | -25.48 |
| 19Q4 (4) | 0.67 | 0.0 | 0.0 | 1.09 | 9.0 | 0.0 | 135.08 | -0.74 | 0.0 | 83.34 | -8.4 | 0.0 | 84.97 | 1.14 | 0.0 | 133.45 | -6.72 | 0.0 |
| 19Q3 (3) | 0.67 | -6.94 | 0.0 | 1.00 | 11.11 | 0.0 | 136.09 | 7.84 | 0.0 | 90.98 | -9.62 | 0.0 | 84.01 | 3.4 | 0.0 | 143.06 | -1.75 | 0.0 |
| 19Q2 (2) | 0.72 | 18.03 | 0.0 | 0.90 | 16.88 | 0.0 | 126.20 | -14.75 | 0.0 | 100.66 | -14.33 | 0.0 | 81.25 | -6.15 | 0.0 | 145.61 | -18.64 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 148.03 | 0.0 | 0.0 | 117.50 | 0.0 | 0.0 | 86.57 | 0.0 | 0.0 | 178.96 | 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) | 3.24 | 3.18 | 2.81 | -6.02 | 112.63 | -3.26 | 129.90 | 6.41 | 79.24 | -20.93 | 163.29 | 18.09 |
| 2022 (9) | 3.14 | -3.38 | 2.99 | -36.25 | 116.42 | 3.56 | 122.07 | 56.9 | 100.22 | 3.09 | 138.28 | 48.69 |
| 2021 (8) | 3.25 | 13.24 | 4.69 | -5.06 | 112.42 | -11.53 | 77.80 | 5.35 | 97.22 | 12.21 | 93.00 | -18.62 |
| 2020 (7) | 2.87 | 9.54 | 4.94 | 24.75 | 127.07 | -8.63 | 73.85 | -19.97 | 86.64 | 5.59 | 114.28 | -23.46 |
| 2019 (6) | 2.62 | -9.03 | 3.96 | -5.04 | 139.07 | 9.54 | 92.28 | 5.49 | 82.05 | 3.82 | 149.30 | 10.26 |
| 2018 (5) | 2.88 | 6.27 | 4.17 | -7.95 | 126.96 | -5.61 | 87.48 | 8.47 | 79.03 | -2.58 | 135.41 | 1.03 |
| 2017 (4) | 2.71 | -6.55 | 4.53 | -11.7 | 134.51 | 6.77 | 80.65 | 13.4 | 81.12 | 42.67 | 134.03 | -4.43 |
| 2016 (3) | 2.90 | 1.4 | 5.13 | 3.43 | 125.98 | -1.35 | 71.12 | -3.36 | 56.86 | -18.06 | 140.24 | 6.32 |
| 2015 (2) | 2.86 | -9.49 | 4.96 | -14.34 | 127.70 | 10.61 | 73.59 | 16.81 | 69.39 | -0.46 | 131.90 | 21.31 |
| 2014 (1) | 3.16 | 6.76 | 5.79 | 11.78 | 115.45 | -6.29 | 63.00 | -10.52 | 69.71 | 13.11 | 108.73 | -17.61 |
