- 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) | 5.96 | 13.96 | -4.94 | 5.67 | 14.78 | 5.78 | 15.27 | -12.19 | 5.24 | 16.04 | -12.97 | -5.59 | 28.50 | -19.49 | -6.71 | 2.81 | 569.05 | 192.71 |
| 23Q3 (19) | 5.23 | -1.13 | 1.36 | 4.94 | 2.92 | -0.8 | 17.39 | 1.1 | -1.47 | 18.43 | -2.69 | 0.88 | 35.40 | 7.11 | -4.22 | 0.42 | -86.41 | 140.38 |
| 23Q2 (18) | 5.29 | 1.54 | -0.19 | 4.80 | 10.85 | -15.49 | 17.20 | -1.55 | 0.23 | 18.94 | -9.94 | 18.3 | 33.05 | -5.0 | 0.15 | 3.09 | -16.71 | 1717.65 |
| 23Q1 (17) | 5.21 | -16.91 | 1.56 | 4.33 | -19.22 | -15.1 | 17.47 | 20.4 | -1.58 | 21.03 | 23.78 | 17.95 | 34.79 | 13.88 | 3.48 | 3.71 | 286.46 | 89.29 |
| 22Q4 (16) | 6.27 | 21.51 | 6.63 | 5.36 | 7.63 | -7.59 | 14.51 | -17.79 | -6.27 | 16.99 | -7.01 | 8.22 | 30.55 | -17.34 | 2.41 | 0.96 | 192.31 | -28.89 |
| 22Q3 (15) | 5.16 | -2.64 | 3.61 | 4.98 | -12.32 | -14.14 | 17.65 | 2.86 | -3.5 | 18.27 | 14.12 | 16.44 | 36.96 | 12.0 | 0.76 | -1.04 | -711.76 | 61.48 |
| 22Q2 (14) | 5.30 | 3.31 | 0.57 | 5.68 | 11.37 | -19.89 | 17.16 | -3.32 | -0.52 | 16.01 | -10.21 | 24.79 | 33.00 | -1.84 | 9.74 | 0.17 | -91.33 | 1600.0 |
| 22Q1 (13) | 5.13 | -12.76 | 8.23 | 5.10 | -12.07 | -4.67 | 17.75 | 14.66 | -7.55 | 17.83 | 13.57 | 4.76 | 33.62 | 12.71 | 12.74 | 1.96 | 45.19 | -69.42 |
| 21Q4 (12) | 5.88 | 18.07 | 16.9 | 5.80 | 0.0 | 0.69 | 15.48 | -15.36 | -14.38 | 15.70 | 0.06 | -0.57 | 29.83 | -18.68 | 9.87 | 1.35 | 150.0 | -79.91 |
| 21Q3 (11) | 4.98 | -5.5 | 19.42 | 5.80 | -18.19 | 5.26 | 18.29 | 6.03 | -16.25 | 15.69 | 22.29 | -4.91 | 36.68 | 21.98 | 13.24 | -2.70 | -27100.0 | -145.38 |
| 21Q2 (10) | 5.27 | 11.18 | 24.59 | 7.09 | 32.52 | 13.44 | 17.25 | -10.16 | -19.84 | 12.83 | -24.62 | -11.88 | 30.07 | 0.84 | -3.62 | 0.01 | -99.84 | -99.8 |
| 21Q1 (9) | 4.74 | -5.77 | 12.32 | 5.35 | -7.12 | 7.0 | 19.20 | 6.19 | -10.95 | 17.02 | 7.79 | -6.59 | 29.82 | 9.83 | -0.27 | 6.41 | -4.61 | -35.12 |
| 20Q4 (8) | 5.03 | 20.62 | 14.84 | 5.76 | 4.54 | 16.13 | 18.08 | -17.22 | -12.91 | 15.79 | -4.3 | -13.9 | 27.15 | -16.18 | -22.69 | 6.72 | 12.94 | 68.84 |
| 20Q3 (7) | 4.17 | -1.42 | 3.22 | 5.51 | -11.84 | 6.58 | 21.84 | 1.49 | -2.98 | 16.50 | 13.32 | -6.3 | 32.39 | 3.81 | -15.94 | 5.95 | 21.93 | 271.87 |
| 20Q2 (6) | 4.23 | 0.24 | 6.02 | 6.25 | 25.0 | 16.82 | 21.52 | -0.19 | -5.53 | 14.56 | -20.09 | -14.4 | 31.20 | 4.35 | 4.0 | 4.88 | -50.61 | -50.2 |
| 20Q1 (5) | 4.22 | -3.65 | 5.76 | 5.00 | 0.81 | -8.76 | 21.56 | 3.85 | -5.56 | 18.22 | -0.65 | 9.83 | 29.90 | -14.86 | 1.98 | 9.88 | 148.24 | -2.18 |
| 19Q4 (4) | 4.38 | 8.42 | 0.0 | 4.96 | -4.06 | 0.0 | 20.76 | -7.77 | 0.0 | 18.34 | 4.15 | 0.0 | 35.12 | -8.85 | 0.0 | 3.98 | 148.75 | 0.0 |
| 19Q3 (3) | 4.04 | 1.25 | 0.0 | 5.17 | -3.36 | 0.0 | 22.51 | -1.19 | 0.0 | 17.61 | 3.53 | 0.0 | 38.53 | 28.43 | 0.0 | 1.60 | -83.67 | 0.0 |
| 19Q2 (2) | 3.99 | 0.0 | 0.0 | 5.35 | -2.37 | 0.0 | 22.78 | -0.22 | 0.0 | 17.01 | 2.53 | 0.0 | 30.00 | 2.32 | 0.0 | 9.80 | -2.97 | 0.0 |
| 19Q1 (1) | 3.99 | 0.0 | 0.0 | 5.48 | 0.0 | 0.0 | 22.83 | 0.0 | 0.0 | 16.59 | 0.0 | 0.0 | 29.32 | 0.0 | 0.0 | 10.10 | 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) | 20.37 | -5.08 | 18.24 | -4.6 | 17.92 | 5.35 | 20.01 | 4.82 | 33.89 | -0.5 | 4.05 | 97.56 |
| 2022 (9) | 21.46 | 7.14 | 19.12 | -6.46 | 17.01 | -6.64 | 19.09 | 6.89 | 34.06 | 7.07 | 2.05 | -51.99 |
| 2021 (8) | 20.03 | 17.89 | 20.44 | 15.28 | 18.22 | -15.22 | 17.86 | -13.22 | 31.81 | 0.54 | 4.27 | -59.06 |
| 2020 (7) | 16.99 | 5.72 | 17.73 | -6.93 | 21.49 | -5.41 | 20.58 | 7.41 | 31.64 | 7.8 | 10.43 | -16.76 |
| 2019 (6) | 16.07 | 51.18 | 19.05 | -6.48 | 22.72 | -33.86 | 19.16 | 6.92 | 29.35 | -10.08 | 12.53 | -36.14 |
| 2018 (5) | 10.63 | 36.46 | 20.37 | 5.11 | 34.35 | -26.71 | 17.92 | -4.83 | 32.64 | -5.45 | 19.62 | -37.08 |
| 2017 (4) | 7.79 | 4.01 | 19.38 | 1.57 | 46.87 | -3.78 | 18.83 | -1.57 | 34.52 | 8.28 | 31.18 | -13.32 |
| 2016 (3) | 7.49 | -0.93 | 19.08 | -11.54 | 48.71 | 0.83 | 19.13 | 13.06 | 31.88 | -2.98 | 35.97 | 11.09 |
| 2015 (2) | 7.56 | -0.4 | 21.57 | 0.42 | 48.31 | 0.52 | 16.92 | -0.41 | 32.86 | -9.87 | 32.38 | 13.26 |
| 2014 (1) | 7.59 | -6.3 | 21.48 | -2.01 | 48.06 | 6.66 | 16.99 | 2.04 | 36.46 | -5.45 | 28.59 | 23.5 |
