- 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) | 0.91 | -10.78 | 13.75 | 0.78 | -4.88 | 20.0 | 100.11 | 11.74 | -12.02 | 116.64 | 4.51 | -17.02 | 63.14 | 31.9 | -16.1 | 153.61 | 0.18 | -14.23 |
| 23Q3 (19) | 1.02 | 13.33 | 15.91 | 0.82 | 34.43 | 17.14 | 89.59 | -11.38 | -13.76 | 111.61 | -25.28 | -13.78 | 47.87 | -12.04 | -40.98 | 153.33 | -21.79 | 0.74 |
| 23Q2 (18) | 0.90 | 23.29 | 0.0 | 0.61 | 8.93 | -17.57 | 101.10 | -18.96 | 0.13 | 149.37 | -8.7 | 21.66 | 54.42 | -19.04 | -30.11 | 196.05 | -11.35 | 34.37 |
| 23Q1 (17) | 0.73 | -8.75 | -9.88 | 0.56 | -13.85 | -25.33 | 124.76 | 9.64 | 10.69 | 163.60 | 16.39 | 34.53 | 67.22 | -10.68 | -21.93 | 221.14 | 23.47 | 49.2 |
| 22Q4 (16) | 0.80 | -9.09 | -5.88 | 0.65 | -7.14 | -23.53 | 113.79 | 9.54 | 5.66 | 140.56 | 8.58 | 30.84 | 75.26 | -7.21 | -16.0 | 179.10 | 17.67 | 42.7 |
| 22Q3 (15) | 0.88 | -2.22 | -13.73 | 0.70 | -5.41 | -24.73 | 103.88 | 2.88 | 16.25 | 129.45 | 5.43 | 32.47 | 81.11 | 4.17 | 0.98 | 152.21 | 4.32 | 42.57 |
| 22Q2 (14) | 0.90 | 11.11 | -20.35 | 0.74 | -1.33 | -20.43 | 100.97 | -10.42 | 25.51 | 122.78 | 0.96 | 25.79 | 77.86 | -9.57 | 16.84 | 145.90 | -1.57 | 30.95 |
| 22Q1 (13) | 0.81 | -4.71 | -10.0 | 0.75 | -11.76 | 4.17 | 112.71 | 4.66 | 11.4 | 121.61 | 13.2 | -3.88 | 86.10 | -3.91 | 5.67 | 148.22 | 18.09 | 1.37 |
| 21Q4 (12) | 0.85 | -16.67 | -8.6 | 0.85 | -8.6 | 4.94 | 107.69 | 20.51 | 9.68 | 107.43 | 9.94 | -4.23 | 89.60 | 11.55 | 14.23 | 125.51 | 17.56 | -4.87 |
| 21Q3 (11) | 1.02 | -9.73 | 3.03 | 0.93 | 0.0 | 13.41 | 89.36 | 11.08 | -2.43 | 97.72 | 0.11 | -12.23 | 80.32 | 20.53 | 3.73 | 106.76 | -4.18 | -14.94 |
| 21Q2 (10) | 1.13 | 25.56 | 24.18 | 0.93 | 29.17 | 30.99 | 80.45 | -20.49 | -19.92 | 97.61 | -22.85 | -23.8 | 66.64 | -18.21 | -22.71 | 111.42 | -23.8 | -21.72 |
| 21Q1 (9) | 0.90 | -3.23 | 16.88 | 0.72 | -11.11 | 5.88 | 101.18 | 3.05 | -14.48 | 126.52 | 12.79 | -5.39 | 81.48 | 3.88 | -16.67 | 146.22 | 10.83 | -5.21 |
| 20Q4 (8) | 0.93 | -6.06 | 8.14 | 0.81 | -1.22 | -10.99 | 98.19 | 7.21 | -7.25 | 112.17 | 0.75 | 12.08 | 78.44 | 1.3 | -2.86 | 131.93 | 5.12 | 5.38 |
| 20Q3 (7) | 0.99 | 8.79 | 6.45 | 0.82 | 15.49 | -14.58 | 91.59 | -8.83 | -6.13 | 111.34 | -13.08 | 17.72 | 77.43 | -10.19 | 18.0 | 125.51 | -11.82 | -0.81 |
| 20Q2 (6) | 0.91 | 18.18 | 8.33 | 0.71 | 4.41 | -12.35 | 100.46 | -15.09 | -7.69 | 128.09 | -4.22 | 13.44 | 86.22 | -11.82 | 43.22 | 142.34 | -7.73 | -11.88 |
| 20Q1 (5) | 0.77 | -10.47 | 16.67 | 0.68 | -25.27 | -2.86 | 118.31 | 11.75 | -14.69 | 133.73 | 33.62 | 2.8 | 97.78 | 21.09 | 23.83 | 154.26 | 23.22 | -18.73 |
| 19Q4 (4) | 0.86 | -7.53 | 0.0 | 0.91 | -5.21 | 0.0 | 105.87 | 8.51 | 0.0 | 100.08 | 5.82 | 0.0 | 80.75 | 23.06 | 0.0 | 125.19 | -1.06 | 0.0 |
| 19Q3 (3) | 0.93 | 10.71 | 0.0 | 0.96 | 18.52 | 0.0 | 97.57 | -10.35 | 0.0 | 94.58 | -16.23 | 0.0 | 65.62 | 9.0 | 0.0 | 126.53 | -21.67 | 0.0 |
| 19Q2 (2) | 0.84 | 27.27 | 0.0 | 0.81 | 15.71 | 0.0 | 108.83 | -21.52 | 0.0 | 112.91 | -13.21 | 0.0 | 60.20 | -23.76 | 0.0 | 161.53 | -14.9 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 0.70 | 0.0 | 0.0 | 138.68 | 0.0 | 0.0 | 130.09 | 0.0 | 0.0 | 78.96 | 0.0 | 0.0 | 189.81 | 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) | 3.18 | -8.36 | 2.70 | -11.48 | 114.65 | 8.91 | 134.97 | 12.74 | 68.53 | -7.4 | 181.08 | 19.94 |
| 2022 (9) | 3.47 | -13.9 | 3.05 | -13.6 | 105.27 | 16.23 | 119.72 | 15.64 | 74.01 | -3.52 | 150.98 | 28.61 |
| 2021 (8) | 4.03 | 17.15 | 3.53 | 11.01 | 90.57 | -14.53 | 103.53 | -9.87 | 76.71 | -10.18 | 117.39 | -13.33 |
| 2020 (7) | 3.44 | 14.67 | 3.18 | -4.5 | 105.97 | -12.82 | 114.87 | 4.85 | 85.40 | 0.67 | 135.44 | -7.4 |
| 2019 (6) | 3.00 | -0.99 | 3.33 | -12.6 | 121.55 | 1.03 | 109.56 | 14.4 | 84.83 | 15.16 | 146.27 | 2.7 |
| 2018 (5) | 3.03 | -0.98 | 3.81 | -12.61 | 120.31 | 0.93 | 95.77 | 14.45 | 73.66 | 1.4 | 142.42 | 9.36 |
| 2017 (4) | 3.06 | -4.67 | 4.36 | -6.03 | 119.20 | 4.75 | 83.68 | 6.34 | 72.64 | 12.31 | 130.23 | 1.9 |
| 2016 (3) | 3.21 | 2.23 | 4.64 | 5.22 | 113.79 | -1.96 | 78.69 | -5.02 | 64.68 | 14.26 | 127.80 | -10.19 |
| 2015 (2) | 3.14 | -7.1 | 4.41 | 1.38 | 116.07 | 7.52 | 82.85 | -1.33 | 56.61 | 14.16 | 142.30 | -0.01 |
| 2014 (1) | 3.38 | 9.39 | 4.35 | -6.85 | 107.95 | -8.56 | 83.97 | 7.47 | 49.59 | -13.82 | 142.32 | 2.64 |
