- 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) | 2.36 | -6.35 | -20.81 | 0.78 | -1.27 | 20.0 | 38.59 | 6.81 | 26.52 | 116.18 | 0.48 | -17.35 | 124.45 | 10.83 | 5.0 | 30.32 | -23.14 | -42.3 |
| 23Q3 (19) | 2.52 | -24.32 | -6.32 | 0.79 | 6.76 | 31.67 | 36.13 | 32.2 | 6.67 | 115.62 | -5.73 | -24.11 | 112.29 | 12.29 | -18.04 | 39.45 | -21.05 | -19.85 |
| 23Q2 (18) | 3.33 | 23.79 | 41.7 | 0.74 | 32.14 | 25.42 | 27.33 | -19.12 | -29.47 | 122.65 | -25.0 | -19.84 | 100.00 | -21.79 | -31.79 | 49.97 | -28.07 | 10.7 |
| 23Q1 (17) | 2.69 | -9.73 | 29.33 | 0.56 | -13.85 | -11.11 | 33.79 | 10.79 | -22.64 | 163.54 | 16.34 | 14.04 | 127.86 | 7.88 | -12.69 | 69.47 | 32.2 | 70.9 |
| 22Q4 (16) | 2.98 | 10.78 | 45.37 | 0.65 | 8.33 | -7.14 | 30.50 | -9.95 | -31.26 | 140.57 | -7.74 | 7.58 | 118.52 | -13.5 | -14.18 | 52.55 | 6.77 | 42.33 |
| 22Q3 (15) | 2.69 | 14.47 | 26.89 | 0.60 | 1.69 | -22.08 | 33.87 | -12.59 | -21.01 | 152.36 | -0.42 | 28.24 | 137.01 | -6.55 | 4.93 | 49.22 | 9.04 | 58.21 |
| 22Q2 (14) | 2.35 | 12.98 | -3.69 | 0.59 | -6.35 | -30.59 | 38.75 | -11.29 | 3.92 | 153.00 | 6.69 | 43.47 | 146.61 | 0.12 | 20.12 | 45.14 | 11.05 | 106.4 |
| 22Q1 (13) | 2.08 | 1.46 | 4.0 | 0.63 | -10.0 | -16.0 | 43.68 | -1.56 | -4.23 | 143.40 | 9.75 | 18.45 | 146.44 | 6.03 | 2.97 | 40.65 | 10.1 | 66.19 |
| 21Q4 (12) | 2.05 | -3.3 | 6.22 | 0.70 | -9.09 | -14.63 | 44.37 | 3.47 | -5.94 | 130.66 | 9.97 | 17.28 | 138.11 | 5.77 | 3.91 | 36.92 | 18.68 | 43.88 |
| 21Q3 (11) | 2.12 | -13.11 | 15.22 | 0.77 | -9.41 | -11.49 | 42.88 | 14.99 | -13.53 | 118.81 | 11.41 | 13.43 | 130.57 | 6.98 | -2.14 | 31.11 | 42.25 | 48.78 |
| 21Q2 (10) | 2.44 | 22.0 | -4.69 | 0.85 | 13.33 | -18.27 | 37.29 | -18.24 | 4.72 | 106.64 | -11.91 | 21.35 | 122.05 | -14.18 | 7.2 | 21.87 | -10.59 | 126.87 |
| 21Q1 (9) | 2.00 | 3.63 | 44.93 | 0.75 | -8.54 | 2.74 | 45.61 | -3.31 | -30.9 | 121.06 | 8.66 | -3.41 | 142.21 | 7.0 | -17.85 | 24.46 | -4.68 | 34.17 |
| 20Q4 (8) | 1.93 | 4.89 | 33.1 | 0.82 | -5.75 | -30.51 | 47.17 | -4.88 | -25.03 | 111.41 | 6.37 | 43.96 | 132.91 | -0.38 | 11.6 | 25.66 | 22.72 | 20.98 |
| 20Q3 (7) | 1.84 | -28.12 | 10.18 | 0.87 | -16.35 | -30.95 | 49.59 | 39.26 | -8.89 | 104.74 | 19.19 | 45.05 | 133.42 | 17.19 | 29.41 | 20.91 | 116.91 | -11.17 |
| 20Q2 (6) | 2.56 | 85.51 | 27.36 | 1.04 | 42.47 | -6.31 | 35.61 | -46.05 | -21.16 | 87.88 | -29.89 | 7.09 | 113.85 | -34.24 | 8.85 | 9.64 | -47.12 | -57.42 |
| 20Q1 (5) | 1.38 | -4.83 | -3.5 | 0.73 | -38.14 | -5.19 | 66.01 | 4.91 | 4.0 | 125.34 | 61.96 | 6.62 | 173.12 | 45.36 | 12.87 | 18.23 | -14.05 | -34.04 |
| 19Q4 (4) | 1.45 | -13.17 | 0.0 | 1.18 | -6.35 | 0.0 | 62.92 | 15.6 | 0.0 | 77.39 | 7.17 | 0.0 | 119.10 | 15.52 | 0.0 | 21.21 | -9.9 | 0.0 |
| 19Q3 (3) | 1.67 | -16.92 | 0.0 | 1.26 | 13.51 | 0.0 | 54.43 | 20.5 | 0.0 | 72.21 | -12.0 | 0.0 | 103.10 | -1.42 | 0.0 | 23.54 | 3.98 | 0.0 |
| 19Q2 (2) | 2.01 | 40.56 | 0.0 | 1.11 | 44.16 | 0.0 | 45.17 | -28.83 | 0.0 | 82.06 | -30.2 | 0.0 | 104.59 | -31.81 | 0.0 | 22.64 | -18.09 | 0.0 |
| 19Q1 (1) | 1.43 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 63.47 | 0.0 | 0.0 | 117.56 | 0.0 | 0.0 | 153.38 | 0.0 | 0.0 | 27.64 | 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) | 10.51 | 3.14 | 2.71 | -1.09 | 34.72 | -3.1 | 134.89 | 1.23 | 128.10 | 4.08 | 41.50 | -9.78 |
| 2022 (9) | 10.19 | 28.18 | 2.74 | -4.53 | 35.83 | -21.92 | 133.25 | 4.72 | 123.08 | -12.89 | 46.00 | 44.56 |
| 2021 (8) | 7.95 | 31.19 | 2.87 | -15.09 | 45.89 | -23.76 | 127.24 | 17.73 | 141.30 | -2.81 | 31.82 | 39.07 |
| 2020 (7) | 6.06 | 6.69 | 3.38 | -16.95 | 60.19 | -6.28 | 108.08 | 20.63 | 145.38 | 9.4 | 22.88 | 9.32 |
| 2019 (6) | 5.68 | 15.21 | 4.07 | 0.25 | 64.22 | -13.24 | 89.60 | -0.46 | 132.89 | -8.23 | 20.93 | 8.95 |
| 2018 (5) | 4.93 | 17.94 | 4.06 | -17.65 | 74.02 | -15.22 | 90.01 | 21.55 | 144.81 | 0.27 | 19.21 | 13.4 |
| 2017 (4) | 4.18 | -0.95 | 4.93 | -1.79 | 87.31 | 0.99 | 74.05 | 1.77 | 144.42 | 1.12 | 16.94 | 3.29 |
| 2016 (3) | 4.22 | -1.63 | 5.02 | -2.33 | 86.45 | 1.59 | 72.76 | 2.41 | 142.82 | 6.14 | 16.40 | -24.0 |
| 2015 (2) | 4.29 | 7.52 | 5.14 | -5.86 | 85.10 | -6.96 | 71.05 | 6.36 | 134.56 | 5.52 | 21.58 | -29.8 |
| 2014 (1) | 3.99 | 15.65 | 5.46 | -3.87 | 91.47 | -13.49 | 66.80 | 4.03 | 127.52 | -1.24 | 30.74 | -24.69 |
