- 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) | 0.95 | -10.38 | -9.52 | 0.79 | -7.06 | 9.72 | 95.64 | 11.86 | 10.46 | 114.98 | 7.92 | -8.7 | 32.57 | 12.31 | 14.24 | 178.05 | 9.21 | -3.23 |
| 23Q3 (19) | 1.06 | 0.0 | 0.95 | 0.85 | 7.59 | 6.25 | 85.50 | -0.64 | -1.21 | 106.54 | -7.15 | -6.08 | 29.00 | -11.23 | -6.33 | 163.03 | -3.02 | -3.55 |
| 23Q2 (18) | 1.06 | -7.02 | 0.95 | 0.79 | -1.25 | -8.14 | 86.05 | 7.95 | -0.83 | 114.74 | 0.6 | 8.38 | 32.67 | 3.78 | -11.51 | 168.11 | 3.59 | 7.96 |
| 23Q1 (17) | 1.14 | 8.57 | -8.8 | 0.80 | 11.11 | -24.53 | 79.71 | -7.93 | 9.24 | 114.05 | -9.43 | 32.97 | 31.48 | 10.42 | -7.9 | 162.29 | -11.8 | 30.29 |
| 22Q4 (16) | 1.05 | 0.0 | 2.94 | 0.72 | -10.0 | -27.27 | 86.58 | 0.03 | -3.17 | 125.93 | 11.01 | 37.15 | 28.51 | -7.91 | -41.41 | 184.00 | 8.86 | 38.78 |
| 22Q3 (15) | 1.05 | 0.0 | -7.08 | 0.80 | -6.98 | -40.3 | 86.55 | -0.25 | 7.34 | 113.44 | 7.15 | 66.77 | 30.96 | -16.14 | -33.73 | 169.03 | 8.55 | 65.81 |
| 22Q2 (14) | 1.05 | -16.0 | -9.48 | 0.86 | -18.87 | -44.52 | 86.77 | 18.91 | 11.04 | 105.87 | 23.43 | 80.82 | 36.92 | 8.02 | -0.65 | 155.72 | 25.02 | 56.46 |
| 22Q1 (13) | 1.25 | 22.55 | -3.85 | 1.06 | 7.07 | -32.91 | 72.97 | -18.39 | 4.23 | 85.77 | -6.59 | 48.65 | 34.18 | -29.76 | 16.81 | 124.56 | -6.05 | 26.53 |
| 21Q4 (12) | 1.02 | -9.73 | -14.29 | 0.99 | -26.12 | -31.25 | 89.41 | 10.89 | 17.41 | 91.82 | 34.99 | 45.65 | 48.66 | 4.15 | 52.16 | 132.58 | 30.06 | 23.66 |
| 21Q3 (11) | 1.13 | -2.59 | -14.39 | 1.34 | -13.55 | -8.84 | 80.63 | 3.19 | 16.86 | 68.02 | 16.17 | 9.76 | 46.72 | 25.73 | 58.7 | 101.94 | 2.42 | 0.4 |
| 21Q2 (10) | 1.16 | -10.77 | -12.12 | 1.55 | -1.9 | 28.1 | 78.14 | 11.61 | 13.51 | 58.55 | 1.47 | -22.13 | 37.16 | 27.0 | 26.7 | 99.53 | 1.11 | -13.23 |
| 21Q1 (9) | 1.30 | 9.24 | 8.33 | 1.58 | 9.72 | 54.9 | 70.01 | -8.06 | -7.55 | 57.70 | -8.47 | -35.33 | 29.26 | -8.51 | -4.91 | 98.44 | -8.18 | -26.64 |
| 20Q4 (8) | 1.19 | -9.85 | -8.46 | 1.44 | -2.04 | 7.46 | 76.15 | 10.36 | 8.83 | 63.04 | 1.73 | -7.48 | 31.98 | 8.63 | 28.95 | 107.21 | 5.59 | -5.38 |
| 20Q3 (7) | 1.32 | 0.0 | -6.38 | 1.47 | 21.49 | 7.3 | 69.00 | 0.23 | 6.93 | 61.97 | -17.58 | -6.99 | 29.44 | 0.38 | 19.87 | 101.53 | -11.48 | -4.76 |
| 20Q2 (6) | 1.32 | 10.0 | -12.58 | 1.21 | 18.63 | 0.83 | 68.84 | -9.1 | 13.97 | 75.19 | -15.73 | -0.94 | 29.33 | -4.68 | 16.02 | 114.70 | -14.52 | 3.31 |
| 20Q1 (5) | 1.20 | -7.69 | 11.11 | 1.02 | -23.88 | 17.24 | 75.73 | 8.23 | -9.92 | 89.22 | 30.94 | -14.79 | 30.77 | 24.07 | -13.57 | 134.19 | 18.43 | -12.4 |
| 19Q4 (4) | 1.30 | -7.8 | 0.0 | 1.34 | -2.19 | 0.0 | 69.97 | 8.43 | 0.0 | 68.14 | 2.27 | 0.0 | 24.80 | 0.98 | 0.0 | 113.31 | 6.29 | 0.0 |
| 19Q3 (3) | 1.41 | -6.62 | 0.0 | 1.37 | 14.17 | 0.0 | 64.53 | 6.84 | 0.0 | 66.63 | -12.21 | 0.0 | 24.56 | -2.85 | 0.0 | 106.60 | -3.98 | 0.0 |
| 19Q2 (2) | 1.51 | 39.81 | 0.0 | 1.20 | 37.93 | 0.0 | 60.40 | -28.16 | 0.0 | 75.90 | -27.51 | 0.0 | 25.28 | -28.99 | 0.0 | 111.02 | -27.52 | 0.0 |
| 19Q1 (1) | 1.08 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 84.07 | 0.0 | 0.0 | 104.71 | 0.0 | 0.0 | 35.60 | 0.0 | 0.0 | 153.18 | 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) | 4.62 | -5.52 | 3.24 | -8.99 | 78.99 | 5.93 | 112.59 | 9.68 | 27.85 | -15.12 | 163.73 | 13.37 |
| 2022 (9) | 4.89 | -7.03 | 3.56 | -26.14 | 74.57 | 7.54 | 102.65 | 35.44 | 32.81 | -3.53 | 144.42 | 29.97 |
| 2021 (8) | 5.26 | 3.14 | 4.82 | -3.02 | 69.34 | -3.06 | 75.79 | 3.12 | 34.01 | 13.82 | 111.12 | -3.49 |
| 2020 (7) | 5.10 | 4.51 | 4.97 | 8.52 | 71.53 | -4.45 | 73.50 | -7.81 | 29.88 | 7.87 | 115.14 | -9.25 |
| 2019 (6) | 4.88 | -4.69 | 4.58 | 3.39 | 74.86 | 4.95 | 79.73 | -3.25 | 27.70 | -30.51 | 126.88 | 11.42 |
| 2018 (5) | 5.12 | 27.05 | 4.43 | -17.2 | 71.33 | -21.21 | 82.41 | 20.68 | 39.86 | -5.75 | 113.88 | -2.27 |
| 2017 (4) | 4.03 | -1.47 | 5.35 | -16.54 | 90.53 | 1.34 | 68.29 | 20.0 | 42.29 | 20.66 | 116.53 | 4.81 |
| 2016 (3) | 4.09 | -2.85 | 6.41 | 3.55 | 89.33 | 2.95 | 56.91 | -3.51 | 35.05 | 2.1 | 111.18 | -0.22 |
| 2015 (2) | 4.21 | -7.88 | 6.19 | -0.8 | 86.77 | 8.67 | 58.98 | 0.77 | 34.33 | 10.07 | 111.43 | 3.96 |
| 2014 (1) | 4.57 | -2.97 | 6.24 | 0.48 | 79.85 | 3.05 | 58.53 | -0.46 | 31.19 | -3.68 | 107.19 | 3.16 |
