- 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 | 2.99 | 21.05 | 1.04 | 11.83 | 38.67 | 132.18 | -2.56 | -17.82 | 87.66 | -10.54 | -28.08 | 47.71 | 4.17 | 11.68 | 172.12 | -8.37 | -28.29 |
| 23Q3 (19) | 0.67 | 1.52 | 19.64 | 0.93 | 8.14 | 17.72 | 135.65 | -1.24 | -15.9 | 97.99 | -7.8 | -15.46 | 45.80 | 15.31 | 2.83 | 187.85 | -7.88 | -19.26 |
| 23Q2 (18) | 0.66 | 10.0 | 10.0 | 0.86 | 16.22 | 8.86 | 137.36 | -9.6 | -9.33 | 106.28 | -13.38 | -7.45 | 39.72 | -9.27 | -14.1 | 203.92 | -11.67 | -7.35 |
| 23Q1 (17) | 0.60 | 5.26 | 11.11 | 0.74 | -1.33 | -2.63 | 151.94 | -5.54 | -9.19 | 122.69 | 0.66 | 2.58 | 43.78 | 2.48 | -15.66 | 230.85 | -3.82 | -1.77 |
| 22Q4 (16) | 0.57 | 1.79 | -9.52 | 0.75 | -5.06 | -19.35 | 160.85 | -0.28 | 11.42 | 121.89 | 5.16 | 24.42 | 42.72 | -4.09 | -21.11 | 240.03 | 3.16 | 27.55 |
| 22Q3 (15) | 0.56 | -6.67 | -28.21 | 0.79 | 0.0 | -35.77 | 161.30 | 6.47 | 38.75 | 115.91 | 0.94 | 56.51 | 44.54 | -3.68 | -11.43 | 232.67 | 5.71 | 66.17 |
| 22Q2 (14) | 0.60 | 11.11 | -30.23 | 0.79 | 3.95 | -38.28 | 151.50 | -9.45 | 43.79 | 114.83 | -4.0 | 61.96 | 46.24 | -10.92 | -9.97 | 220.10 | -6.34 | 76.22 |
| 22Q1 (13) | 0.54 | -14.29 | -34.15 | 0.76 | -18.28 | -41.54 | 167.31 | 15.89 | 50.05 | 119.61 | 22.09 | 70.21 | 51.91 | -4.14 | -0.82 | 235.01 | 24.88 | 81.57 |
| 21Q4 (12) | 0.63 | -19.23 | -14.86 | 0.93 | -24.39 | -33.57 | 144.37 | 24.19 | 18.08 | 97.97 | 32.28 | 51.0 | 54.15 | 7.68 | 3.12 | 188.19 | 34.4 | 39.78 |
| 21Q3 (11) | 0.78 | -9.3 | 11.43 | 1.23 | -3.91 | -12.77 | 116.25 | 10.34 | -10.78 | 74.06 | 4.46 | 14.73 | 50.29 | -2.08 | -4.61 | 140.02 | 12.11 | -1.47 |
| 21Q2 (10) | 0.86 | 4.88 | 19.44 | 1.28 | -1.54 | -3.76 | 105.36 | -5.51 | -16.65 | 70.90 | 0.9 | 3.62 | 51.36 | -1.87 | -0.72 | 124.90 | -3.5 | -12.72 |
| 21Q1 (9) | 0.82 | 10.81 | 38.98 | 1.30 | -7.14 | 11.11 | 111.50 | -8.8 | -27.54 | 70.27 | 8.31 | -9.97 | 52.34 | -0.32 | -13.44 | 129.43 | -3.86 | -24.51 |
| 20Q4 (8) | 0.74 | 5.71 | 17.46 | 1.40 | -0.71 | 6.87 | 122.26 | -6.16 | -15.31 | 64.88 | 0.51 | -6.27 | 52.51 | -0.4 | -13.92 | 134.63 | -5.26 | -11.78 |
| 20Q3 (7) | 0.70 | -2.78 | 20.69 | 1.41 | 6.02 | 7.63 | 130.29 | 3.07 | -17.52 | 64.55 | -5.66 | -7.43 | 52.72 | 1.91 | -28.29 | 142.11 | -0.7 | -7.83 |
| 20Q2 (6) | 0.72 | 22.03 | 12.5 | 1.33 | 13.68 | -3.62 | 126.41 | -17.85 | -11.79 | 68.42 | -12.34 | 3.54 | 51.73 | -14.45 | -31.53 | 143.11 | -16.53 | 6.93 |
| 20Q1 (5) | 0.59 | -6.35 | 11.32 | 1.17 | -10.69 | -3.31 | 153.87 | 6.58 | -9.77 | 78.05 | 12.76 | 3.39 | 60.47 | -0.87 | -30.7 | 171.45 | 12.35 | 7.99 |
| 19Q4 (4) | 0.63 | 8.62 | 0.0 | 1.31 | 0.0 | 0.0 | 144.37 | -8.61 | 0.0 | 69.22 | -0.73 | 0.0 | 61.00 | -17.03 | 0.0 | 152.60 | -1.02 | 0.0 |
| 19Q3 (3) | 0.58 | -9.38 | 0.0 | 1.31 | -5.07 | 0.0 | 157.97 | 10.24 | 0.0 | 69.73 | 5.52 | 0.0 | 73.52 | -2.69 | 0.0 | 154.18 | 15.21 | 0.0 |
| 19Q2 (2) | 0.64 | 20.75 | 0.0 | 1.38 | 14.05 | 0.0 | 143.30 | -15.97 | 0.0 | 66.08 | -12.47 | 0.0 | 75.55 | -13.42 | 0.0 | 133.83 | -15.7 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 170.54 | 0.0 | 0.0 | 75.49 | 0.0 | 0.0 | 87.26 | 0.0 | 0.0 | 158.76 | 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) | 2.51 | 5.46 | 3.51 | 9.35 | 145.21 | -5.16 | 103.97 | -8.55 | 47.11 | -3.64 | 202.07 | -7.27 |
| 2022 (9) | 2.38 | -20.67 | 3.21 | -23.57 | 153.11 | 26.05 | 113.69 | 30.74 | 48.89 | -3.13 | 217.91 | 37.95 |
| 2021 (8) | 3.00 | 6.01 | 4.20 | -19.08 | 121.47 | -5.97 | 86.96 | 23.72 | 50.47 | -9.71 | 157.96 | 10.02 |
| 2020 (7) | 2.83 | 17.43 | 5.19 | 2.98 | 129.18 | -14.68 | 70.29 | -3.01 | 55.90 | -23.19 | 143.57 | -4.98 |
| 2019 (6) | 2.41 | 0.0 | 5.04 | -14.29 | 151.41 | 0.13 | 72.47 | 16.83 | 72.78 | -19.58 | 151.10 | 23.12 |
| 2018 (5) | 2.41 | 9.55 | 5.88 | -16.95 | 151.21 | -8.96 | 62.03 | 20.35 | 90.50 | -9.85 | 122.73 | 4.67 |
| 2017 (4) | 2.20 | 1.38 | 7.08 | -27.46 | 166.10 | -1.27 | 51.54 | 37.88 | 100.39 | -3.68 | 117.25 | 15.63 |
| 2016 (3) | 2.17 | -9.96 | 9.76 | -17.43 | 168.24 | 11.14 | 37.38 | 21.05 | 104.23 | 7.75 | 101.40 | 18.55 |
| 2015 (2) | 2.41 | -5.49 | 11.82 | 4.05 | 151.38 | 5.9 | 30.88 | -3.89 | 96.73 | 16.09 | 85.53 | -6.78 |
| 2014 (1) | 2.55 | 7.59 | 11.36 | 15.33 | 142.94 | -7.08 | 32.13 | -13.33 | 83.32 | 10.97 | 91.75 | -20.78 |
