- 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) | 1.13 | -15.67 | 2.73 | 1.61 | -0.62 | -1.83 | 80.49 | 18.42 | -2.58 | 56.41 | 0.2 | 1.42 | 98.84 | 22.43 | 6.92 | 38.07 | -12.56 | -16.88 |
| 23Q3 (19) | 1.34 | 2.29 | 25.23 | 1.62 | 20.0 | 7.28 | 67.97 | -2.09 | -20.01 | 56.30 | -16.28 | -6.63 | 80.73 | -7.12 | -2.54 | 43.54 | -12.5 | -30.27 |
| 23Q2 (18) | 1.31 | 9.17 | 2.34 | 1.35 | -0.74 | 0.75 | 69.42 | -8.62 | -2.34 | 67.25 | 0.54 | -1.03 | 86.92 | -18.47 | -4.03 | 49.76 | 37.27 | 2.68 |
| 23Q1 (17) | 1.20 | 9.09 | 21.21 | 1.36 | -17.07 | 9.68 | 75.97 | -8.05 | -17.41 | 66.89 | 20.26 | -9.2 | 106.61 | 15.33 | -8.2 | 36.25 | -20.85 | -26.78 |
| 22Q4 (16) | 1.10 | 2.8 | -5.17 | 1.64 | 8.61 | -5.75 | 82.62 | -2.77 | 5.6 | 55.62 | -7.76 | 6.37 | 92.44 | 11.6 | 12.68 | 45.80 | -26.65 | -5.53 |
| 22Q3 (15) | 1.07 | -16.41 | -25.17 | 1.51 | 12.69 | -4.43 | 84.97 | 19.54 | 33.35 | 60.30 | -11.26 | 4.81 | 82.83 | -8.55 | 11.59 | 62.44 | 28.85 | 32.79 |
| 22Q2 (14) | 1.28 | 29.29 | -3.03 | 1.34 | 8.06 | 3.08 | 71.08 | -22.72 | 3.06 | 67.95 | -7.76 | -2.64 | 90.57 | -22.01 | 1.03 | 48.46 | -2.12 | -1.32 |
| 22Q1 (13) | 0.99 | -14.66 | -20.16 | 1.24 | -28.74 | -20.51 | 91.98 | 17.56 | 25.71 | 73.67 | 40.89 | 26.23 | 116.13 | 41.55 | 34.61 | 49.51 | 2.12 | 9.39 |
| 21Q4 (12) | 1.16 | -18.88 | -14.71 | 1.74 | 10.13 | -15.94 | 78.24 | 22.79 | 17.11 | 52.29 | -9.11 | 19.11 | 82.04 | 10.52 | 7.24 | 48.48 | 3.11 | 41.71 |
| 21Q3 (11) | 1.43 | 8.33 | 5.93 | 1.58 | 21.54 | -37.05 | 63.72 | -7.61 | -5.39 | 57.53 | -17.57 | 58.75 | 74.23 | -17.2 | 6.22 | 47.02 | -4.26 | 39.48 |
| 21Q2 (10) | 1.32 | 6.45 | -22.35 | 1.30 | -16.67 | -44.21 | 68.97 | -5.74 | 28.65 | 69.79 | 19.59 | 78.86 | 89.65 | 3.92 | 32.23 | 49.11 | 8.51 | 97.78 |
| 21Q1 (9) | 1.24 | -8.82 | -6.77 | 1.56 | -24.64 | 6.85 | 73.17 | 9.52 | 7.11 | 58.36 | 32.94 | -6.23 | 86.27 | 12.77 | -18.1 | 45.26 | 32.3 | 79.53 |
| 20Q4 (8) | 1.36 | 0.74 | -2.16 | 2.07 | -17.53 | -8.0 | 66.81 | -0.8 | 1.91 | 43.90 | 21.14 | 8.74 | 76.50 | 9.47 | -3.02 | 34.21 | 1.48 | 26.47 |
| 20Q3 (7) | 1.35 | -20.59 | 13.45 | 2.51 | 7.73 | 56.87 | 67.35 | 25.63 | -11.83 | 36.24 | -7.12 | -36.42 | 69.88 | 3.07 | -33.11 | 33.71 | 35.76 | 16.52 |
| 20Q2 (6) | 1.70 | 27.82 | -6.59 | 2.33 | 59.59 | 60.69 | 53.61 | -21.52 | 7.01 | 39.02 | -37.31 | -37.7 | 67.80 | -35.64 | -38.04 | 24.83 | -1.51 | 650.15 |
| 20Q1 (5) | 1.33 | -4.32 | 29.13 | 1.46 | -35.11 | -0.68 | 68.31 | 4.19 | -23.0 | 62.24 | 54.17 | 0.7 | 105.34 | 33.54 | -33.03 | 25.21 | -6.8 | 473.48 |
| 19Q4 (4) | 1.39 | 16.81 | 0.0 | 2.25 | 40.62 | 0.0 | 65.56 | -14.18 | 0.0 | 40.37 | -29.18 | 0.0 | 78.88 | -24.5 | 0.0 | 27.05 | -6.5 | 0.0 |
| 19Q3 (3) | 1.19 | -34.62 | 0.0 | 1.60 | 10.34 | 0.0 | 76.39 | 52.48 | 0.0 | 57.00 | -8.99 | 0.0 | 104.47 | -4.52 | 0.0 | 28.93 | 774.02 | 0.0 |
| 19Q2 (2) | 1.82 | 76.7 | 0.0 | 1.45 | -1.36 | 0.0 | 50.10 | -43.53 | 0.0 | 62.63 | 1.33 | 0.0 | 109.42 | -30.43 | 0.0 | 3.31 | 149.04 | 0.0 |
| 19Q1 (1) | 1.03 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 88.72 | 0.0 | 0.0 | 61.81 | 0.0 | 0.0 | 157.29 | 0.0 | 0.0 | -6.75 | 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) | 5.22 | 30.5 | 6.86 | 14.52 | 69.89 | -23.32 | 53.20 | -12.66 | 97.88 | -11.59 | 25.22 | -39.01 |
| 2022 (9) | 4.00 | -17.36 | 5.99 | -19.05 | 91.15 | 20.97 | 60.91 | 23.52 | 110.71 | 32.05 | 41.35 | 1.3 |
| 2021 (8) | 4.84 | -6.38 | 7.40 | 9.47 | 75.35 | 6.79 | 49.31 | -8.69 | 83.84 | -6.14 | 40.82 | 15.87 |
| 2020 (7) | 5.17 | 9.77 | 6.76 | -17.66 | 70.56 | -8.94 | 54.00 | 21.46 | 89.32 | -19.99 | 35.23 | 241.71 |
| 2019 (6) | 4.71 | 0.43 | 8.21 | -4.53 | 77.49 | -0.45 | 44.46 | 4.71 | 111.64 | 0.25 | 10.31 | 15.32 |
| 2018 (5) | 4.69 | 19.95 | 8.60 | 24.64 | 77.84 | -16.61 | 42.46 | -19.74 | 111.36 | 6.97 | 8.94 | -78.79 |
| 2017 (4) | 3.91 | -30.67 | 6.90 | -36.52 | 93.35 | 44.24 | 52.90 | 57.58 | 104.10 | 64.38 | 42.15 | 20.53 |
| 2016 (3) | 5.64 | -19.08 | 10.87 | 2.07 | 64.72 | 23.61 | 33.57 | -2.04 | 63.33 | 41.58 | 34.97 | -16.56 |
| 2015 (2) | 6.97 | 22.07 | 10.65 | 65.63 | 52.36 | -18.02 | 34.27 | -39.58 | 44.73 | -37.59 | 41.91 | -14.33 |
| 2014 (1) | 5.71 | -30.87 | 6.43 | -19.42 | 63.87 | 44.57 | 56.72 | 23.98 | 71.67 | 6.67 | 48.92 | 115.13 |
