- 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) | 1.39 | 75.95 | 0.0 | 0.63 | 0.0 | -45.69 | 65.66 | -43.03 | 0.55 | 144.46 | -0.5 | 83.74 | 19.98 | 6.33 | -52.55 | 190.14 | -21.32 | 86.76 |
| 23Q3 (19) | 0.79 | -22.55 | -43.57 | 0.63 | 3.28 | -52.99 | 115.26 | 29.23 | 77.65 | 145.19 | -3.41 | 113.86 | 18.79 | 1.57 | -51.81 | 241.66 | 9.34 | 157.66 |
| 23Q2 (18) | 1.02 | 8.51 | -34.62 | 0.61 | -16.44 | -50.0 | 89.19 | -8.15 | 52.54 | 150.31 | 20.9 | 101.19 | 18.50 | -48.88 | -49.95 | 221.01 | 19.31 | 129.67 |
| 23Q1 (17) | 0.94 | -32.37 | -34.72 | 0.73 | -37.07 | -33.03 | 97.10 | 48.7 | 53.3 | 124.33 | 58.14 | 48.68 | 36.19 | -14.06 | 12.74 | 185.24 | 81.95 | 61.27 |
| 22Q4 (16) | 1.39 | -0.71 | 27.52 | 1.16 | -13.43 | 20.83 | 65.30 | 0.65 | -21.51 | 78.62 | 15.8 | -17.48 | 42.11 | 8.0 | 64.24 | 101.81 | 8.55 | -33.38 |
| 22Q3 (15) | 1.40 | -10.26 | 47.37 | 1.34 | 9.84 | 32.67 | 64.88 | 10.96 | -32.4 | 67.89 | -9.13 | -24.93 | 38.99 | 5.49 | 38.51 | 93.79 | -2.54 | -40.74 |
| 22Q2 (14) | 1.56 | 8.33 | 52.94 | 1.22 | 11.93 | -7.58 | 58.47 | -7.69 | -34.53 | 74.71 | -10.66 | 8.32 | 36.96 | 15.14 | 38.32 | 96.23 | -16.22 | -26.86 |
| 22Q1 (13) | 1.44 | 32.11 | 45.45 | 1.09 | 13.54 | -17.42 | 63.34 | -23.87 | -31.18 | 83.62 | -12.23 | 21.66 | 32.10 | 25.2 | 3.92 | 114.86 | -24.84 | -11.56 |
| 21Q4 (12) | 1.09 | 14.74 | -9.17 | 0.96 | -4.95 | -38.46 | 83.20 | -13.31 | 9.55 | 95.27 | 5.35 | 63.47 | 25.64 | -8.92 | 6.17 | 152.83 | -3.43 | 38.84 |
| 21Q3 (11) | 0.95 | -6.86 | -23.39 | 1.01 | -23.48 | -30.34 | 95.97 | 7.46 | 30.39 | 90.43 | 31.11 | 44.34 | 28.15 | 5.35 | 30.69 | 158.26 | 20.29 | 37.97 |
| 21Q2 (10) | 1.02 | 3.03 | -15.7 | 1.32 | 0.0 | 2.33 | 89.31 | -2.97 | 18.76 | 68.97 | 0.35 | -2.09 | 26.72 | -13.5 | -15.01 | 131.57 | 1.3 | 15.2 |
| 21Q1 (9) | 0.99 | -17.5 | -13.91 | 1.32 | -15.38 | 7.32 | 92.04 | 21.18 | 15.86 | 68.73 | 17.93 | -7.11 | 30.89 | 27.91 | -13.42 | 129.88 | 17.99 | 10.29 |
| 20Q4 (8) | 1.20 | -3.23 | 0.84 | 1.56 | 7.59 | 19.08 | 75.95 | 3.19 | -1.03 | 58.28 | -6.98 | -15.79 | 24.15 | 12.12 | -5.92 | 110.08 | -4.04 | -8.49 |
| 20Q3 (7) | 1.24 | 2.48 | -8.82 | 1.45 | 12.4 | 19.83 | 73.60 | -2.13 | 10.38 | 62.65 | -11.06 | -16.8 | 21.54 | -31.49 | -12.97 | 114.71 | 0.44 | -2.14 |
| 20Q2 (6) | 1.21 | 5.22 | -21.43 | 1.29 | 4.88 | 13.16 | 75.20 | -5.34 | 27.2 | 70.44 | -4.8 | -11.8 | 31.44 | -11.88 | 39.05 | 114.21 | -3.01 | -1.86 |
| 20Q1 (5) | 1.15 | -3.36 | 3.6 | 1.23 | -6.11 | 21.78 | 79.44 | 3.52 | -2.85 | 73.99 | 6.91 | -18.21 | 35.68 | 38.99 | 87.79 | 117.76 | -2.1 | -23.15 |
| 19Q4 (4) | 1.19 | -12.5 | 0.0 | 1.31 | 8.26 | 0.0 | 76.74 | 15.09 | 0.0 | 69.21 | -8.09 | 0.0 | 25.67 | 3.72 | 0.0 | 120.29 | 2.62 | 0.0 |
| 19Q3 (3) | 1.36 | -11.69 | 0.0 | 1.21 | 6.14 | 0.0 | 66.68 | 12.79 | 0.0 | 75.30 | -5.71 | 0.0 | 24.75 | 9.46 | 0.0 | 117.22 | 0.73 | 0.0 |
| 19Q2 (2) | 1.54 | 38.74 | 0.0 | 1.14 | 12.87 | 0.0 | 59.12 | -27.7 | 0.0 | 79.86 | -11.72 | 0.0 | 22.61 | 19.0 | 0.0 | 116.37 | -24.06 | 0.0 |
| 19Q1 (1) | 1.11 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 81.77 | 0.0 | 0.0 | 90.46 | 0.0 | 0.0 | 19.00 | 0.0 | 0.0 | 153.23 | 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) | 3.07 | -51.35 | 2.50 | -48.67 | 118.93 | 105.51 | 145.82 | 94.69 | 46.16 | 54.54 | 218.58 | 112.44 |
| 2022 (9) | 6.31 | 56.19 | 4.87 | 9.68 | 57.87 | -35.95 | 74.90 | -8.9 | 29.87 | -9.59 | 102.89 | -26.26 |
| 2021 (8) | 4.04 | -7.34 | 4.44 | -22.38 | 90.35 | 7.83 | 82.22 | 28.73 | 33.04 | 2.67 | 139.53 | 20.84 |
| 2020 (7) | 4.36 | -5.63 | 5.72 | 14.4 | 83.79 | 6.02 | 63.87 | -12.48 | 32.18 | 32.26 | 115.47 | -9.56 |
| 2019 (6) | 4.62 | -10.98 | 5.00 | 7.76 | 79.03 | 12.39 | 72.98 | -7.3 | 24.33 | 3.66 | 127.68 | 1.67 |
| 2018 (5) | 5.19 | -15.2 | 4.64 | -0.43 | 70.32 | 17.87 | 78.73 | 0.52 | 23.47 | -29.18 | 125.58 | 19.77 |
| 2017 (4) | 6.12 | 23.89 | 4.66 | -10.9 | 59.66 | -19.3 | 78.32 | 12.16 | 33.14 | -7.53 | 104.85 | -2.84 |
| 2016 (3) | 4.94 | 13.04 | 5.23 | -2.06 | 73.93 | -11.56 | 69.83 | 2.21 | 35.84 | -18.51 | 107.91 | -0.02 |
| 2015 (2) | 4.37 | -17.55 | 5.34 | 12.66 | 83.59 | 21.34 | 68.32 | -11.23 | 43.98 | -17.75 | 107.93 | 16.83 |
| 2014 (1) | 5.30 | 24.12 | 4.74 | 34.66 | 68.89 | -19.32 | 76.96 | -25.69 | 53.47 | 1.19 | 92.38 | -32.14 |
