- 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) | 1.30 | -0.76 | -2.99 | 0.88 | 0.0 | -12.87 | 70.00 | 0.81 | 3.26 | 103.39 | 0.23 | 14.47 | 76.73 | -6.42 | 19.65 | 96.66 | 6.68 | 2.85 |
| 23Q3 (19) | 1.31 | -0.76 | -13.82 | 0.88 | 10.0 | -19.27 | 69.44 | 0.96 | 15.98 | 103.15 | -9.77 | 23.22 | 81.99 | 11.67 | 32.18 | 90.61 | -17.39 | 11.11 |
| 23Q2 (18) | 1.32 | 12.82 | 0.76 | 0.80 | 8.11 | 3.9 | 68.78 | -11.5 | -1.12 | 114.32 | -7.47 | -2.67 | 73.42 | -0.03 | -15.28 | 109.68 | -14.2 | 9.29 |
| 23Q1 (17) | 1.17 | -12.69 | -39.38 | 0.74 | -26.73 | -26.0 | 77.72 | 14.65 | 64.45 | 123.55 | 36.79 | 35.93 | 73.44 | 14.52 | 10.07 | 127.83 | 36.02 | 78.96 |
| 22Q4 (16) | 1.34 | -11.84 | -8.84 | 1.01 | -7.34 | 26.25 | 67.79 | 13.23 | 9.15 | 90.32 | 7.9 | -20.95 | 64.13 | 3.39 | -31.43 | 93.98 | 15.24 | 13.45 |
| 22Q3 (15) | 1.52 | 16.03 | -1.94 | 1.09 | 41.56 | -3.54 | 59.87 | -13.93 | 2.24 | 83.71 | -28.73 | 3.88 | 62.03 | -28.42 | -24.31 | 81.55 | -18.74 | 42.59 |
| 22Q2 (14) | 1.31 | -32.12 | -18.63 | 0.77 | -23.0 | -45.39 | 69.56 | 47.19 | 22.75 | 117.46 | 29.23 | 82.56 | 86.66 | 29.89 | 21.56 | 100.36 | 40.5 | 101.85 |
| 22Q1 (13) | 1.93 | 31.29 | 31.29 | 1.00 | 25.0 | -25.93 | 47.26 | -23.91 | -23.59 | 90.89 | -20.45 | 34.69 | 66.72 | -28.66 | -12.69 | 71.43 | -13.77 | 34.98 |
| 21Q4 (12) | 1.47 | -5.16 | -8.13 | 0.80 | -29.2 | -38.93 | 62.11 | 6.06 | 9.0 | 114.25 | 41.78 | 64.01 | 93.53 | 14.13 | 20.16 | 82.84 | 44.85 | 69.75 |
| 21Q3 (11) | 1.55 | -3.73 | -6.06 | 1.13 | -19.86 | -16.91 | 58.56 | 3.34 | 6.45 | 80.58 | 25.24 | 20.65 | 81.95 | 14.95 | 31.29 | 57.19 | 15.02 | -3.69 |
| 21Q2 (10) | 1.61 | 9.52 | -14.36 | 1.41 | 4.44 | 16.53 | 56.67 | -8.38 | 16.87 | 64.34 | -4.65 | -14.57 | 71.29 | -6.71 | 33.83 | 49.72 | -6.05 | -29.51 |
| 21Q1 (9) | 1.47 | -8.13 | 7.3 | 1.35 | 3.05 | 60.71 | 61.85 | 8.55 | -7.22 | 67.48 | -3.13 | -37.96 | 76.42 | -1.82 | -12.58 | 52.92 | 8.44 | -39.87 |
| 20Q4 (8) | 1.60 | -3.03 | 20.3 | 1.31 | -3.68 | 10.08 | 56.98 | 3.58 | -16.82 | 69.66 | 4.3 | -8.55 | 77.84 | 24.7 | -3.52 | 48.80 | -17.82 | -23.74 |
| 20Q3 (7) | 1.65 | -12.23 | 32.0 | 1.36 | 12.4 | -7.48 | 55.01 | 13.45 | -24.32 | 66.79 | -11.31 | 8.18 | 62.42 | 17.18 | -10.41 | 59.38 | -15.81 | -8.29 |
| 20Q2 (6) | 1.88 | 37.23 | 93.81 | 1.21 | 44.05 | -8.33 | 48.49 | -27.26 | -48.33 | 75.31 | -30.76 | 8.83 | 53.27 | -39.06 | -35.83 | 70.53 | -19.86 | -11.88 |
| 20Q1 (5) | 1.37 | 3.01 | 120.97 | 0.84 | -29.41 | -42.86 | 66.66 | -2.69 | -54.5 | 108.77 | 42.8 | 76.12 | 87.42 | 8.35 | -32.81 | 88.01 | 37.54 | 12.57 |
| 19Q4 (4) | 1.33 | 6.4 | 0.0 | 1.19 | -19.05 | 0.0 | 68.50 | -5.76 | 0.0 | 76.17 | 23.37 | 0.0 | 80.68 | 15.8 | 0.0 | 63.99 | -1.17 | 0.0 |
| 19Q3 (3) | 1.25 | 28.87 | 0.0 | 1.47 | 11.36 | 0.0 | 72.69 | -22.55 | 0.0 | 61.74 | -10.78 | 0.0 | 69.67 | -16.08 | 0.0 | 64.75 | -19.1 | 0.0 |
| 19Q2 (2) | 0.97 | 56.45 | 0.0 | 1.32 | -10.2 | 0.0 | 93.85 | -35.94 | 0.0 | 69.20 | 12.05 | 0.0 | 83.02 | -36.19 | 0.0 | 80.04 | 2.38 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 146.51 | 0.0 | 0.0 | 61.76 | 0.0 | 0.0 | 130.10 | 0.0 | 0.0 | 78.18 | 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) | 4.61 | -40.28 | 3.18 | -27.06 | 79.24 | 67.63 | 114.95 | 37.24 | 79.05 | 33.64 | 115.14 | 60.16 |
| 2022 (9) | 7.72 | 15.74 | 4.36 | 19.45 | 47.27 | -13.66 | 83.76 | -16.24 | 59.15 | -31.32 | 71.89 | 4.75 |
| 2021 (8) | 6.67 | 19.75 | 3.65 | -14.52 | 54.75 | -16.45 | 100.00 | 17.0 | 86.12 | -6.48 | 68.63 | 16.48 |
| 2020 (7) | 5.57 | 112.6 | 4.27 | -15.94 | 65.53 | -52.91 | 85.47 | 18.92 | 92.09 | -33.77 | 58.92 | -18.16 |
| 2019 (6) | 2.62 | -27.82 | 5.08 | -44.3 | 139.17 | 38.24 | 71.87 | 79.63 | 139.05 | 48.83 | 71.99 | 52.36 |
| 2018 (5) | 3.63 | -11.25 | 9.12 | 31.79 | 100.67 | 12.9 | 40.01 | -24.19 | 93.43 | 2.7 | 47.25 | -7.32 |
| 2017 (4) | 4.09 | -10.7 | 6.92 | -12.52 | 89.17 | 11.95 | 52.78 | 14.44 | 90.97 | 3.22 | 50.98 | 35.44 |
| 2016 (3) | 4.58 | -13.58 | 7.91 | -18.95 | 79.65 | 15.75 | 46.12 | 23.35 | 88.13 | -1.5 | 37.64 | 124.99 |
| 2015 (2) | 5.30 | -16.54 | 9.76 | -11.35 | 68.81 | 19.65 | 37.39 | 12.82 | 89.47 | 24.91 | 16.73 | -12.04 |
| 2014 (1) | 6.35 | -12.17 | 11.01 | -6.54 | 57.51 | 13.86 | 33.14 | 6.94 | 71.63 | 24.94 | 19.02 | -21.34 |
