- 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) | 0.99 | 2.06 | 2.06 | 0.96 | -8.57 | -21.95 | 92.34 | -1.72 | -2.03 | 94.75 | 9.49 | 28.21 | 32.01 | 15.31 | -14.46 | 155.08 | 1.54 | 18.64 |
| 23Q3 (19) | 0.97 | -8.49 | -5.83 | 1.05 | -1.87 | -23.36 | 93.96 | 9.09 | 6.8 | 86.54 | 1.82 | 30.23 | 27.76 | 3.39 | -29.95 | 152.73 | 5.86 | 33.04 |
| 23Q2 (18) | 1.06 | 8.16 | -4.5 | 1.07 | 3.88 | -23.57 | 86.13 | -7.24 | 5.09 | 84.99 | -3.41 | 30.65 | 26.85 | -25.85 | -33.41 | 144.27 | -0.25 | 35.24 |
| 23Q1 (17) | 0.98 | 1.03 | -11.71 | 1.03 | -16.26 | -25.36 | 92.85 | -1.49 | 13.05 | 87.99 | 19.07 | 33.5 | 36.21 | -3.23 | -6.43 | 144.63 | 10.64 | 32.28 |
| 22Q4 (16) | 0.97 | -5.83 | -5.83 | 1.23 | -10.22 | -5.38 | 94.25 | 7.13 | 6.85 | 73.90 | 11.21 | 5.87 | 37.42 | -5.58 | -1.99 | 130.72 | 13.87 | 9.09 |
| 22Q3 (15) | 1.03 | -7.21 | -7.21 | 1.37 | -2.14 | 5.38 | 87.98 | 7.35 | 6.99 | 66.45 | 2.15 | -4.96 | 39.63 | -1.71 | 5.37 | 114.80 | 7.61 | 0.23 |
| 22Q2 (14) | 1.11 | 0.0 | 0.91 | 1.40 | 1.45 | 12.9 | 81.96 | -0.21 | -1.12 | 65.05 | -1.3 | -11.27 | 40.32 | 4.19 | -1.8 | 106.68 | -2.43 | -7.35 |
| 22Q1 (13) | 1.11 | 7.77 | 3.74 | 1.38 | 6.15 | 13.11 | 82.13 | -6.89 | -3.64 | 65.91 | -5.57 | -11.46 | 38.70 | 1.36 | -7.57 | 109.34 | -8.75 | -7.18 |
| 21Q4 (12) | 1.03 | -7.21 | -0.96 | 1.30 | 0.0 | 9.24 | 88.21 | 7.27 | 0.49 | 69.80 | -0.17 | -8.46 | 38.18 | 1.52 | 6.0 | 119.83 | 4.62 | -6.39 |
| 21Q3 (11) | 1.11 | 0.91 | 18.09 | 1.30 | 4.84 | 18.18 | 82.23 | -0.8 | -15.42 | 69.92 | -4.62 | -15.55 | 37.61 | -8.4 | 2.68 | 114.54 | -0.52 | -20.12 |
| 21Q2 (10) | 1.10 | 2.8 | 7.84 | 1.24 | 1.64 | 7.83 | 82.89 | -2.75 | -7.16 | 73.31 | -1.52 | -7.0 | 41.06 | -1.93 | 6.37 | 115.14 | -2.26 | -11.1 |
| 21Q1 (9) | 1.07 | 2.88 | 3.88 | 1.22 | 2.52 | 7.96 | 85.23 | -2.9 | -3.8 | 74.44 | -2.37 | -7.38 | 41.87 | 16.24 | 14.09 | 117.80 | -7.98 | -10.93 |
| 20Q4 (8) | 1.04 | 10.64 | 7.22 | 1.19 | 8.18 | 16.67 | 87.78 | -9.71 | -6.23 | 76.25 | -7.9 | -14.69 | 36.02 | -1.67 | 12.6 | 128.01 | -10.73 | -15.23 |
| 20Q3 (7) | 0.94 | -7.84 | 16.05 | 1.10 | -4.35 | 29.41 | 97.22 | 8.89 | -13.19 | 82.79 | 5.02 | -22.4 | 36.63 | -5.1 | -5.76 | 143.39 | 10.72 | -20.25 |
| 20Q2 (6) | 1.02 | -0.97 | 12.09 | 1.15 | 1.77 | 18.56 | 89.28 | 0.77 | -10.83 | 78.83 | -1.92 | -15.72 | 38.60 | 5.18 | -5.95 | 129.51 | -2.08 | -15.14 |
| 20Q1 (5) | 1.03 | 6.19 | 18.39 | 1.13 | 10.78 | 2.73 | 88.60 | -5.35 | -15.13 | 80.37 | -10.08 | -2.43 | 36.70 | 14.72 | -20.48 | 132.26 | -12.41 | -5.94 |
| 19Q4 (4) | 0.97 | 19.75 | 0.0 | 1.02 | 20.0 | 0.0 | 93.61 | -16.41 | 0.0 | 89.38 | -16.22 | 0.0 | 31.99 | -17.7 | 0.0 | 151.00 | -16.02 | 0.0 |
| 19Q3 (3) | 0.81 | -10.99 | 0.0 | 0.85 | -12.37 | 0.0 | 111.99 | 11.86 | 0.0 | 106.69 | 14.07 | 0.0 | 38.87 | -5.29 | 0.0 | 179.81 | 17.82 | 0.0 |
| 19Q2 (2) | 0.91 | 4.6 | 0.0 | 0.97 | -11.82 | 0.0 | 100.12 | -4.1 | 0.0 | 93.53 | 13.55 | 0.0 | 41.04 | -11.07 | 0.0 | 152.61 | 8.53 | 0.0 |
| 19Q1 (1) | 0.87 | 0.0 | 0.0 | 1.10 | 0.0 | 0.0 | 104.40 | 0.0 | 0.0 | 82.37 | 0.0 | 0.0 | 46.15 | 0.0 | 0.0 | 140.61 | 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) | 3.82 | -17.32 | 4.01 | -24.2 | 95.52 | 20.91 | 91.07 | 31.87 | 33.37 | -3.13 | 153.22 | 34.86 |
| 2022 (9) | 4.62 | 5.72 | 5.29 | 1.93 | 79.00 | -5.32 | 69.06 | -1.83 | 34.45 | -11.12 | 113.61 | -1.23 |
| 2021 (8) | 4.37 | 3.07 | 5.19 | 12.34 | 83.44 | -3.16 | 70.35 | -10.92 | 38.76 | 2.95 | 115.03 | -9.77 |
| 2020 (7) | 4.24 | 19.1 | 4.62 | 2.9 | 86.16 | -16.08 | 78.97 | -2.95 | 37.65 | -14.43 | 127.48 | -8.97 |
| 2019 (6) | 3.56 | -14.22 | 4.49 | -31.13 | 102.67 | 16.84 | 81.37 | 45.25 | 44.00 | 8.83 | 140.04 | 35.36 |
| 2018 (5) | 4.15 | 1.22 | 6.52 | -8.81 | 87.87 | -1.27 | 56.02 | 9.74 | 40.43 | 18.6 | 103.46 | -2.37 |
| 2017 (4) | 4.10 | -10.28 | 7.15 | 6.88 | 89.00 | 11.39 | 51.05 | -6.45 | 34.09 | 10.93 | 105.97 | 2.14 |
| 2016 (3) | 4.57 | -16.15 | 6.69 | -22.93 | 79.90 | 19.22 | 54.57 | 29.71 | 30.73 | 16.14 | 103.75 | 25.56 |
| 2015 (2) | 5.45 | 10.1 | 8.68 | -26.57 | 67.02 | -9.19 | 42.07 | 36.28 | 26.46 | 36.04 | 82.63 | -3.03 |
| 2014 (1) | 4.95 | 7.61 | 11.82 | 36.49 | 73.80 | -7.09 | 30.87 | -26.74 | 19.45 | 13.48 | 85.21 | -18.4 |
