- 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) | 2.11 | 37.01 | -0.94 | 0.40 | 53.85 | -2.44 | 43.19 | -26.99 | 0.98 | 228.92 | -34.64 | 3.75 | 34.03 | -37.2 | 3.84 | 238.08 | -32.98 | 3.22 |
| 23Q3 (19) | 1.54 | -24.14 | -25.96 | 0.26 | -29.73 | -10.34 | 59.16 | 31.94 | 35.32 | 350.25 | 42.7 | 11.45 | 54.19 | 106.6 | 13.92 | 355.22 | 34.53 | 14.43 |
| 23Q2 (18) | 2.03 | 12.78 | 29.3 | 0.37 | -5.13 | 48.0 | 44.84 | -11.12 | -22.76 | 245.44 | 5.6 | -32.76 | 26.23 | 3.96 | -19.42 | 264.05 | 2.49 | -32.39 |
| 23Q1 (17) | 1.80 | -15.49 | 25.0 | 0.39 | -4.88 | 8.33 | 50.45 | 17.96 | -19.96 | 232.42 | 5.33 | -7.18 | 25.23 | -23.01 | 26.09 | 257.64 | 11.7 | -12.19 |
| 22Q4 (16) | 2.13 | 2.4 | -4.91 | 0.41 | 41.38 | -2.38 | 42.77 | -2.17 | 5.11 | 220.65 | -29.79 | 2.27 | 32.77 | -31.11 | 47.41 | 230.65 | -25.7 | -1.52 |
| 22Q3 (15) | 2.08 | 32.48 | 7.77 | 0.29 | 16.0 | 52.63 | 43.72 | -24.69 | -7.33 | 314.28 | -13.91 | -34.96 | 47.57 | 46.14 | -11.07 | 310.43 | -20.51 | -34.9 |
| 22Q2 (14) | 1.57 | 9.03 | 10.56 | 0.25 | -30.56 | 25.0 | 58.05 | -7.9 | -9.15 | 365.04 | 45.78 | -18.66 | 32.55 | 62.67 | -0.4 | 390.55 | 33.1 | -18.64 |
| 22Q1 (13) | 1.44 | -35.71 | -8.28 | 0.36 | -14.29 | -12.2 | 63.03 | 54.9 | 8.5 | 250.40 | 16.05 | 12.24 | 20.01 | -9.99 | 26.33 | 293.42 | 25.28 | 10.58 |
| 21Q4 (12) | 2.24 | 16.06 | 1.36 | 0.42 | 121.05 | 0.0 | 40.69 | -13.76 | -1.21 | 215.76 | -55.35 | -0.14 | 22.23 | -58.44 | -10.11 | 234.22 | -50.88 | 0.74 |
| 21Q3 (11) | 1.93 | 35.92 | 25.32 | 0.19 | -5.0 | -20.83 | 47.18 | -26.17 | -20.18 | 483.18 | 7.66 | 27.47 | 53.49 | 63.68 | 26.07 | 476.87 | -0.66 | 20.5 |
| 21Q2 (10) | 1.42 | -9.55 | -26.04 | 0.20 | -51.22 | -31.03 | 63.90 | 10.0 | 34.78 | 448.79 | 101.17 | 44.59 | 32.68 | 106.31 | -3.11 | 480.02 | 80.91 | 48.12 |
| 21Q1 (9) | 1.57 | -28.96 | -3.09 | 0.41 | -2.38 | 41.38 | 58.09 | 41.03 | 3.42 | 223.09 | 3.25 | -29.38 | 15.84 | -35.95 | -56.12 | 265.34 | 14.12 | -21.02 |
| 20Q4 (8) | 2.21 | 43.51 | 3.76 | 0.42 | 75.0 | 20.0 | 41.19 | -30.32 | -3.72 | 216.06 | -43.0 | -16.43 | 24.73 | -41.72 | -30.77 | 232.51 | -41.25 | -12.46 |
| 20Q3 (7) | 1.54 | -19.79 | 8.45 | 0.24 | -17.24 | 9.09 | 59.11 | 24.68 | -7.87 | 379.04 | 22.12 | -8.49 | 42.43 | 25.79 | -22.76 | 395.73 | 22.11 | -6.54 |
| 20Q2 (6) | 1.92 | 18.52 | 19.25 | 0.29 | 0.0 | 0.0 | 47.41 | -15.6 | -16.03 | 310.39 | -1.74 | -2.29 | 33.73 | -6.57 | 12.51 | 324.07 | -3.54 | -5.83 |
| 20Q1 (5) | 1.62 | -23.94 | 12.5 | 0.29 | -17.14 | -9.38 | 56.17 | 31.3 | -11.21 | 315.89 | 22.19 | 9.83 | 36.10 | 1.06 | 0.0 | 335.96 | 26.49 | 6.73 |
| 19Q4 (4) | 2.13 | 50.0 | 0.0 | 0.35 | 59.09 | 0.0 | 42.78 | -33.32 | 0.0 | 258.53 | -37.58 | 0.0 | 35.72 | -34.97 | 0.0 | 265.60 | -37.27 | 0.0 |
| 19Q3 (3) | 1.42 | -11.8 | 0.0 | 0.22 | -24.14 | 0.0 | 64.16 | 13.64 | 0.0 | 414.19 | 30.38 | 0.0 | 54.93 | 83.22 | 0.0 | 423.42 | 23.03 | 0.0 |
| 19Q2 (2) | 1.61 | 11.81 | 0.0 | 0.29 | -9.38 | 0.0 | 56.46 | -10.75 | 0.0 | 317.67 | 10.45 | 0.0 | 29.98 | -16.95 | 0.0 | 344.15 | 9.33 | 0.0 |
| 19Q1 (1) | 1.44 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 63.26 | 0.0 | 0.0 | 287.61 | 0.0 | 0.0 | 36.10 | 0.0 | 0.0 | 314.77 | 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) | 5.40 | 12.27 | 1.44 | 5.11 | 67.60 | -10.95 | 252.67 | -4.83 | 12.85 | 11.26 | 307.42 | -6.79 |
| 2022 (9) | 4.81 | 9.07 | 1.37 | 4.58 | 75.91 | -8.29 | 265.48 | -4.87 | 11.55 | 8.04 | 329.83 | -6.07 |
| 2021 (8) | 4.41 | -14.37 | 1.31 | -1.5 | 82.77 | 16.81 | 279.07 | 1.61 | 10.69 | -26.22 | 351.15 | 6.08 |
| 2020 (7) | 5.15 | -0.77 | 1.33 | 8.13 | 70.86 | 0.68 | 274.64 | -7.77 | 14.49 | -42.11 | 331.01 | -3.53 |
| 2019 (6) | 5.19 | 8.58 | 1.23 | 0.82 | 70.38 | -7.84 | 297.77 | -0.85 | 25.03 | 2.62 | 343.11 | -2.61 |
| 2018 (5) | 4.78 | -8.08 | 1.22 | 0.0 | 76.37 | 8.87 | 300.32 | 0.3 | 24.39 | 71.88 | 352.30 | -0.87 |
| 2017 (4) | 5.20 | -10.96 | 1.22 | 0.0 | 70.15 | 12.29 | 299.43 | 0.32 | 14.19 | -14.83 | 355.38 | 3.22 |
| 2016 (3) | 5.84 | 0.52 | 1.22 | -3.17 | 62.47 | -0.54 | 298.47 | 2.88 | 16.66 | 2.21 | 344.28 | 2.27 |
| 2015 (2) | 5.81 | 8.6 | 1.26 | 1.61 | 62.81 | -7.88 | 290.12 | -1.42 | 16.30 | 32.95 | 336.64 | -3.87 |
| 2014 (1) | 5.35 | 7.86 | 1.24 | 1.64 | 68.18 | -7.39 | 294.29 | -1.99 | 12.26 | -15.27 | 350.21 | -2.57 |
