- 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) | 0.77 | 6.94 | -3.75 | 5.20 | 27.45 | -3.35 | 118.54 | -5.89 | 3.67 | 17.49 | -21.53 | 3.43 | 44.90 | 1.22 | -12.42 | 91.12 | -12.29 | 13.93 |
| 23Q3 (19) | 0.72 | -5.26 | -11.11 | 4.08 | -6.85 | -25.41 | 125.96 | 4.83 | 11.7 | 22.29 | 7.37 | 33.95 | 44.36 | -0.52 | -17.22 | 103.89 | 7.85 | 37.04 |
| 23Q2 (18) | 0.76 | 8.57 | -2.56 | 4.38 | -2.45 | -32.3 | 120.16 | -8.16 | 3.27 | 20.76 | 2.47 | 47.44 | 44.59 | -22.13 | -26.9 | 96.33 | 2.65 | 38.74 |
| 23Q1 (17) | 0.70 | -12.5 | 0.0 | 4.49 | -16.54 | -28.96 | 130.83 | 14.42 | 1.34 | 20.26 | 19.81 | 40.6 | 57.26 | 11.68 | -25.95 | 93.84 | 17.33 | 41.82 |
| 22Q4 (16) | 0.80 | -1.23 | -8.05 | 5.38 | -1.65 | -18.36 | 114.34 | 1.39 | 9.86 | 16.91 | 1.62 | 22.45 | 51.27 | -4.33 | -18.66 | 79.98 | 5.5 | 45.79 |
| 22Q3 (15) | 0.81 | 3.85 | 1.25 | 5.47 | -15.46 | 4.79 | 112.77 | -3.09 | -0.48 | 16.64 | 18.18 | -4.59 | 53.59 | -12.15 | -11.39 | 75.81 | 9.19 | 7.88 |
| 22Q2 (14) | 0.78 | 11.43 | -2.5 | 6.47 | 2.37 | 18.5 | 116.36 | -9.87 | 2.05 | 14.08 | -2.29 | -15.59 | 61.00 | -21.12 | 6.94 | 69.43 | 4.93 | -5.74 |
| 22Q1 (13) | 0.70 | -19.54 | 0.0 | 6.32 | -4.1 | 21.07 | 129.10 | 24.04 | -0.83 | 14.41 | 4.34 | -17.28 | 77.33 | 22.69 | 17.9 | 66.17 | 20.62 | -19.32 |
| 21Q4 (12) | 0.87 | 8.75 | 11.54 | 6.59 | 26.25 | -5.04 | 104.08 | -8.15 | -10.23 | 13.81 | -20.81 | 5.26 | 63.03 | 4.22 | 15.4 | 54.86 | -21.93 | -26.3 |
| 21Q3 (11) | 0.80 | 0.0 | 15.94 | 5.22 | -4.4 | -18.31 | 113.31 | -0.62 | -13.89 | 17.44 | 4.56 | 22.39 | 60.48 | 6.03 | 6.33 | 70.27 | -4.6 | -21.01 |
| 21Q2 (10) | 0.80 | 14.29 | 21.21 | 5.46 | 4.6 | -10.78 | 114.02 | -12.41 | -17.02 | 16.68 | -4.25 | 12.17 | 57.04 | -13.04 | 5.94 | 73.66 | -10.19 | -25.17 |
| 21Q1 (9) | 0.70 | -10.26 | 32.08 | 5.22 | -24.78 | -11.82 | 130.18 | 12.28 | -24.76 | 17.42 | 32.77 | 13.41 | 65.59 | 20.08 | 5.31 | 82.02 | 10.18 | -34.95 |
| 20Q4 (8) | 0.78 | 13.04 | 9.86 | 6.94 | 8.61 | 6.12 | 115.94 | -11.89 | -9.73 | 13.12 | -7.93 | -5.75 | 54.62 | -3.97 | -0.42 | 74.44 | -16.32 | -14.93 |
| 20Q3 (7) | 0.69 | 4.55 | 2.99 | 6.39 | 4.41 | 28.83 | 131.59 | -4.23 | -2.88 | 14.25 | -4.17 | -22.26 | 56.88 | 5.65 | -14.48 | 88.96 | -9.62 | 1.89 |
| 20Q2 (6) | 0.66 | 24.53 | -5.71 | 6.12 | 3.38 | 17.69 | 137.40 | -20.58 | 5.43 | 14.87 | -3.19 | -15.08 | 53.84 | -13.55 | -13.8 | 98.43 | -21.93 | 15.3 |
| 20Q1 (5) | 0.53 | -25.35 | -13.11 | 5.92 | -9.48 | 19.84 | 173.01 | 34.71 | 15.52 | 15.36 | 10.34 | -16.61 | 62.28 | 13.55 | -8.93 | 126.08 | 44.09 | 26.33 |
| 19Q4 (4) | 0.71 | 5.97 | 0.0 | 6.54 | 31.85 | 0.0 | 128.43 | -5.21 | 0.0 | 13.92 | -24.06 | 0.0 | 54.85 | -17.53 | 0.0 | 87.50 | 0.22 | 0.0 |
| 19Q3 (3) | 0.67 | -4.29 | 0.0 | 4.96 | -4.62 | 0.0 | 135.49 | 3.97 | 0.0 | 18.33 | 4.68 | 0.0 | 66.51 | 6.48 | 0.0 | 87.31 | 2.27 | 0.0 |
| 19Q2 (2) | 0.70 | 14.75 | 0.0 | 5.20 | 5.26 | 0.0 | 130.32 | -12.99 | 0.0 | 17.51 | -4.94 | 0.0 | 62.46 | -8.67 | 0.0 | 85.37 | -14.46 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 4.94 | 0.0 | 0.0 | 149.77 | 0.0 | 0.0 | 18.42 | 0.0 | 0.0 | 68.39 | 0.0 | 0.0 | 99.80 | 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) | 2.70 | -4.93 | 21.55 | -4.94 | 135.16 | 5.25 | 16.94 | 5.22 | 56.19 | -19.26 | 95.91 | 28.02 |
| 2022 (9) | 2.84 | -5.02 | 22.67 | -9.9 | 128.42 | 5.33 | 16.10 | 10.96 | 69.59 | 0.61 | 74.92 | 11.41 |
| 2021 (8) | 2.99 | 21.05 | 25.16 | 4.92 | 121.92 | -17.42 | 14.51 | -4.66 | 69.17 | 7.64 | 67.25 | -31.79 |
| 2020 (7) | 2.47 | -1.59 | 23.98 | -9.95 | 147.63 | 1.48 | 15.22 | 11.01 | 64.26 | 11.0 | 98.59 | -2.67 |
| 2019 (6) | 2.51 | -9.71 | 26.63 | 10.73 | 145.48 | 10.84 | 13.71 | -9.68 | 57.89 | -3.23 | 101.29 | 16.95 |
| 2018 (5) | 2.78 | 7.75 | 24.05 | 26.85 | 131.25 | -7.24 | 15.18 | -21.14 | 59.82 | -19.67 | 86.61 | 0.38 |
| 2017 (4) | 2.58 | -31.75 | 18.96 | -14.71 | 141.49 | 46.65 | 19.25 | 17.24 | 74.47 | 69.02 | 86.28 | 25.33 |
| 2016 (3) | 3.78 | -0.26 | 22.23 | 20.68 | 96.48 | 0.19 | 16.42 | -17.15 | 44.06 | -6.95 | 68.84 | 0.1 |
| 2015 (2) | 3.79 | -15.21 | 18.42 | -2.75 | 96.30 | 17.91 | 19.82 | 2.85 | 47.35 | -3.39 | 68.77 | 32.43 |
| 2014 (1) | 4.47 | 0.0 | 18.94 | 20.33 | 81.67 | 0.04 | 19.27 | -16.9 | 49.01 | -3.24 | 51.93 | -4.14 |
