- 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) | 1.58 | -7.06 | -17.28 | 0.74 | -11.9 | -5.13 | 57.42 | 7.03 | 20.28 | 122.29 | 13.11 | 4.54 | 114.70 | 9.19 | 35.98 | 65.00 | 14.58 | -19.12 |
| 23Q3 (19) | 1.70 | 9.68 | -14.57 | 0.84 | -6.67 | 9.09 | 53.65 | -8.68 | 17.24 | 108.12 | 6.84 | -8.68 | 105.05 | 12.26 | 31.21 | 56.73 | -14.52 | -32.54 |
| 23Q2 (18) | 1.55 | -15.3 | 0.0 | 0.90 | 0.0 | 66.67 | 58.75 | 18.02 | 0.05 | 101.20 | 0.45 | -40.03 | 93.58 | 13.97 | -15.23 | 66.37 | -3.0 | -43.3 |
| 23Q1 (17) | 1.83 | -4.19 | 10.24 | 0.90 | 15.38 | 38.46 | 49.78 | 4.27 | -9.46 | 100.75 | -13.87 | -28.28 | 82.11 | -2.66 | -13.47 | 68.42 | -14.87 | -31.96 |
| 22Q4 (16) | 1.91 | -4.02 | 20.89 | 0.78 | 1.3 | 2.63 | 47.74 | 4.33 | -17.23 | 116.98 | -1.2 | -2.85 | 84.35 | 5.36 | 0.81 | 80.37 | -4.42 | -14.88 |
| 22Q3 (15) | 1.99 | 28.39 | 32.67 | 0.77 | 42.59 | 13.24 | 45.76 | -22.07 | -24.49 | 118.40 | -29.83 | -11.92 | 80.06 | -27.48 | -17.48 | 84.09 | -28.17 | -14.2 |
| 22Q2 (14) | 1.55 | -6.63 | -7.19 | 0.54 | -16.92 | -28.0 | 58.72 | 6.8 | 7.53 | 168.74 | 20.12 | 38.69 | 110.39 | 16.33 | 11.26 | 117.06 | 16.41 | 51.89 |
| 22Q1 (13) | 1.66 | 5.06 | 19.42 | 0.65 | -14.47 | -15.58 | 54.98 | -4.68 | -16.29 | 140.48 | 16.67 | 18.26 | 94.89 | 13.41 | -12.46 | 100.56 | 6.5 | 32.18 |
| 21Q4 (12) | 1.58 | 5.33 | -8.14 | 0.76 | 11.76 | -24.75 | 57.68 | -4.82 | 9.1 | 120.41 | -10.43 | 34.19 | 83.67 | -13.76 | 1.38 | 94.42 | -3.66 | 57.18 |
| 21Q3 (11) | 1.50 | -10.18 | -4.46 | 0.68 | -9.33 | -23.6 | 60.60 | 10.97 | 4.75 | 134.43 | 10.49 | 31.41 | 97.02 | -2.22 | 6.17 | 98.01 | 27.17 | 42.5 |
| 21Q2 (10) | 1.67 | 20.14 | -9.73 | 0.75 | -2.6 | -21.87 | 54.61 | -16.85 | 11.04 | 121.67 | 2.42 | 27.72 | 99.22 | -8.46 | 16.4 | 77.07 | 1.3 | 30.19 |
| 21Q1 (9) | 1.39 | -19.19 | 2.21 | 0.77 | -23.76 | 20.31 | 65.68 | 24.23 | -1.88 | 118.79 | 32.39 | -16.23 | 108.39 | 31.33 | -19.68 | 76.08 | 26.65 | 3.08 |
| 20Q4 (8) | 1.72 | 9.55 | 2.38 | 1.01 | 13.48 | 5.21 | 52.87 | -8.61 | -2.47 | 89.73 | -12.29 | -5.44 | 82.53 | -9.68 | -19.79 | 60.07 | -12.66 | 29.97 |
| 20Q3 (7) | 1.57 | -15.14 | -17.8 | 0.89 | -7.29 | -14.42 | 57.85 | 17.63 | 21.28 | 102.30 | 7.39 | 17.2 | 91.38 | 7.2 | -5.01 | 68.78 | 16.18 | 77.27 |
| 20Q2 (6) | 1.85 | 36.03 | 3.35 | 0.96 | 50.0 | -4.95 | 49.18 | -26.53 | -3.4 | 95.26 | -32.83 | 6.19 | 85.24 | -36.83 | -15.22 | 59.20 | -19.79 | 47.67 |
| 20Q1 (5) | 1.36 | -19.05 | -16.56 | 0.64 | -33.33 | -41.28 | 66.94 | 23.48 | 19.99 | 141.81 | 49.45 | 69.43 | 134.94 | 31.15 | 34.35 | 73.81 | 59.69 | 89.01 |
| 19Q4 (4) | 1.68 | -12.04 | 0.0 | 0.96 | -7.69 | 0.0 | 54.21 | 13.65 | 0.0 | 94.89 | 8.71 | 0.0 | 102.89 | 6.95 | 0.0 | 46.22 | 19.12 | 0.0 |
| 19Q3 (3) | 1.91 | 6.7 | 0.0 | 1.04 | 2.97 | 0.0 | 47.70 | -6.31 | 0.0 | 87.29 | -2.7 | 0.0 | 96.20 | -4.32 | 0.0 | 38.80 | -3.22 | 0.0 |
| 19Q2 (2) | 1.79 | 9.82 | 0.0 | 1.01 | -7.34 | 0.0 | 50.91 | -8.75 | 0.0 | 89.71 | 7.18 | 0.0 | 100.54 | 0.1 | 0.0 | 40.09 | 2.66 | 0.0 |
| 19Q1 (1) | 1.63 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 55.79 | 0.0 | 0.0 | 83.70 | 0.0 | 0.0 | 100.44 | 0.0 | 0.0 | 39.05 | 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) | 7.62 | -4.39 | 3.08 | 1.32 | 47.92 | 4.65 | 118.67 | -1.09 | 98.27 | 8.84 | 68.33 | -9.46 |
| 2022 (9) | 7.97 | 36.24 | 3.04 | -3.49 | 45.79 | -26.67 | 119.98 | 3.68 | 90.29 | -6.96 | 75.47 | -6.98 |
| 2021 (8) | 5.85 | -7.0 | 3.15 | -17.11 | 62.44 | 7.6 | 115.72 | 20.4 | 97.04 | -1.17 | 81.13 | 45.0 |
| 2020 (7) | 6.29 | -0.94 | 3.80 | -4.76 | 58.03 | 0.9 | 96.11 | 4.95 | 98.19 | -7.85 | 55.95 | 31.49 |
| 2019 (6) | 6.35 | -13.37 | 3.99 | -17.05 | 57.51 | 15.48 | 91.58 | 20.74 | 106.55 | 10.25 | 42.55 | 46.67 |
| 2018 (5) | 7.33 | 24.45 | 4.81 | 7.37 | 49.80 | -19.57 | 75.85 | -6.85 | 96.64 | -20.89 | 29.01 | 36.84 |
| 2017 (4) | 5.89 | -6.66 | 4.48 | -1.54 | 61.92 | 6.98 | 81.43 | 1.51 | 122.16 | 2.42 | 21.20 | 12.65 |
| 2016 (3) | 6.31 | -29.97 | 4.55 | -3.4 | 57.88 | 42.88 | 80.22 | 3.52 | 119.27 | 9.36 | 18.82 | 110.51 |
| 2015 (2) | 9.01 | 12.06 | 4.71 | -0.84 | 40.51 | -10.71 | 77.49 | 0.82 | 109.06 | -5.65 | 8.94 | 34.64 |
| 2014 (1) | 8.04 | 25.43 | 4.75 | 25.33 | 45.37 | -20.35 | 76.86 | -20.23 | 115.59 | -15.19 | 6.64 | -60.96 |
