- 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) | 0.82 | -4.65 | 10.81 | 0.93 | -11.43 | 4.49 | 110.60 | 4.25 | -9.77 | 98.15 | 13.12 | -4.27 | 133.30 | 3.77 | -7.53 | 75.44 | 17.16 | -6.81 |
| 23Q3 (19) | 0.86 | 0.0 | 3.61 | 1.05 | 5.0 | 5.0 | 106.09 | 0.16 | -2.94 | 86.77 | -4.38 | -4.7 | 128.46 | -0.63 | 2.39 | 64.39 | -4.47 | -14.03 |
| 23Q2 (18) | 0.86 | -2.27 | 7.5 | 1.00 | 3.09 | 12.36 | 105.92 | 2.23 | -6.39 | 90.74 | -3.02 | -11.28 | 129.27 | 2.35 | -2.02 | 67.40 | -4.92 | -19.27 |
| 23Q1 (17) | 0.88 | 18.92 | 15.79 | 0.97 | 8.99 | 15.48 | 103.61 | -15.47 | -13.17 | 93.57 | -8.74 | -13.52 | 126.30 | -12.38 | -14.67 | 70.89 | -12.43 | -10.84 |
| 22Q4 (16) | 0.74 | -10.84 | -3.9 | 0.89 | -11.0 | -1.11 | 122.57 | 12.14 | 4.24 | 102.53 | 12.61 | 1.45 | 144.15 | 14.9 | -3.46 | 80.95 | 8.08 | 16.74 |
| 22Q3 (15) | 0.83 | 3.75 | -8.79 | 1.00 | 12.36 | -13.04 | 109.30 | -3.4 | 8.99 | 91.05 | -10.98 | 14.67 | 125.46 | -4.9 | -0.85 | 74.90 | -10.29 | 40.95 |
| 22Q2 (14) | 0.80 | 5.26 | -15.79 | 0.89 | 5.95 | -27.64 | 113.15 | -5.17 | 17.98 | 102.28 | -5.47 | 38.05 | 131.93 | -10.87 | 5.43 | 83.49 | 5.01 | 86.11 |
| 22Q1 (13) | 0.76 | -1.3 | -18.28 | 0.84 | -6.67 | -32.26 | 119.32 | 1.48 | 22.03 | 108.20 | 7.07 | 47.37 | 148.02 | -0.86 | 12.49 | 79.51 | 14.67 | 100.68 |
| 21Q4 (12) | 0.77 | -15.38 | -11.49 | 0.90 | -21.74 | -35.71 | 117.58 | 17.25 | 11.95 | 101.06 | 27.28 | 55.02 | 149.31 | 18.0 | 14.6 | 69.34 | 30.49 | 73.65 |
| 21Q3 (11) | 0.91 | -4.21 | -7.14 | 1.15 | -6.5 | -29.45 | 100.28 | 4.56 | 7.47 | 79.40 | 7.17 | 42.47 | 126.53 | 1.11 | 13.34 | 53.14 | 18.46 | 42.12 |
| 21Q2 (10) | 0.95 | 2.15 | -3.06 | 1.23 | -0.81 | -19.08 | 95.91 | -1.91 | 3.5 | 74.09 | 0.91 | 23.88 | 125.14 | -4.89 | 7.86 | 44.86 | 13.23 | 23.04 |
| 21Q1 (9) | 0.93 | 6.9 | 32.86 | 1.24 | -11.43 | 1.64 | 97.78 | -6.9 | -25.28 | 73.42 | 12.62 | -1.95 | 131.58 | 0.99 | -17.59 | 39.62 | -0.78 | -14.02 |
| 20Q4 (8) | 0.87 | -11.22 | 0.0 | 1.40 | -14.11 | -17.65 | 105.03 | 12.56 | 0.31 | 65.19 | 16.97 | 21.42 | 130.29 | 16.71 | 7.82 | 39.93 | 6.79 | 6.34 |
| 20Q3 (7) | 0.98 | 0.0 | 7.69 | 1.63 | 7.24 | -8.94 | 93.31 | 0.69 | -6.51 | 55.73 | -6.82 | 9.53 | 111.64 | -3.78 | 0.94 | 37.39 | 2.55 | -6.76 |
| 20Q2 (6) | 0.98 | 40.0 | 11.36 | 1.52 | 24.59 | -7.32 | 92.67 | -29.18 | -10.26 | 59.81 | -20.13 | 7.71 | 116.02 | -27.33 | 3.79 | 36.46 | -20.88 | -22.46 |
| 20Q1 (5) | 0.70 | -19.54 | -9.09 | 1.22 | -28.24 | -15.86 | 130.86 | 24.97 | 11.06 | 74.88 | 39.47 | 19.12 | 159.66 | 32.13 | 28.65 | 46.08 | 22.72 | -18.57 |
| 19Q4 (4) | 0.87 | -4.4 | 0.0 | 1.70 | -5.03 | 0.0 | 104.71 | 4.91 | 0.0 | 53.69 | 5.52 | 0.0 | 120.84 | 9.26 | 0.0 | 37.55 | -6.36 | 0.0 |
| 19Q3 (3) | 0.91 | 3.41 | 0.0 | 1.79 | 9.15 | 0.0 | 99.81 | -3.35 | 0.0 | 50.88 | -8.37 | 0.0 | 110.60 | -1.06 | 0.0 | 40.10 | -14.72 | 0.0 |
| 19Q2 (2) | 0.88 | 14.29 | 0.0 | 1.64 | 13.1 | 0.0 | 103.27 | -12.36 | 0.0 | 55.53 | -11.66 | 0.0 | 111.78 | -9.93 | 0.0 | 47.02 | -16.91 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 117.83 | 0.0 | 0.0 | 62.86 | 0.0 | 0.0 | 124.10 | 0.0 | 0.0 | 56.59 | 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) | 3.80 | 18.75 | 3.85 | 10.32 | 96.14 | -15.59 | 94.85 | -9.43 | 120.48 | -16.04 | 70.52 | -6.14 |
| 2022 (9) | 3.20 | -4.76 | 3.49 | -14.67 | 113.90 | 5.0 | 104.72 | 17.41 | 143.49 | 0.19 | 75.13 | 37.98 |
| 2021 (8) | 3.36 | 8.39 | 4.09 | -14.44 | 108.48 | -7.86 | 89.19 | 16.71 | 143.22 | -6.62 | 54.45 | 33.49 |
| 2020 (7) | 3.10 | 2.65 | 4.78 | -11.97 | 117.74 | -2.54 | 76.42 | 13.67 | 153.37 | 9.93 | 40.79 | -15.91 |
| 2019 (6) | 3.02 | -6.79 | 5.43 | -2.51 | 120.81 | 7.33 | 67.23 | 2.67 | 139.52 | 9.92 | 48.51 | -5.09 |
| 2018 (5) | 3.24 | -6.9 | 5.57 | -3.3 | 112.56 | 7.2 | 65.48 | 3.36 | 126.93 | -0.01 | 51.11 | 23.42 |
| 2017 (4) | 3.48 | -6.45 | 5.76 | -7.69 | 105.00 | 7.06 | 63.35 | 8.33 | 126.94 | 0.23 | 41.41 | 38.45 |
| 2016 (3) | 3.72 | 10.39 | 6.24 | 5.05 | 98.08 | -9.55 | 58.48 | -4.9 | 126.65 | -10.49 | 29.91 | 5.21 |
| 2015 (2) | 3.37 | -12.69 | 5.94 | -14.29 | 108.43 | 14.72 | 61.49 | 16.75 | 141.50 | 10.17 | 28.43 | 51.63 |
| 2014 (1) | 3.86 | -0.52 | 6.93 | -12.83 | 94.52 | 0.49 | 52.67 | 14.7 | 128.44 | 0.86 | 18.75 | 48.57 |
