- 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) | 0.56 | -11.11 | 19.15 | 0.65 | 6.56 | 58.54 | 163.90 | 13.78 | -16.02 | 139.21 | -6.93 | -37.01 | 51.15 | 7.77 | -34.36 | 251.96 | 2.36 | -25.51 |
| 23Q3 (19) | 0.63 | -3.08 | 21.15 | 0.61 | 12.96 | 15.09 | 144.05 | 2.87 | -17.2 | 149.57 | -11.52 | -12.39 | 47.46 | 16.12 | -49.26 | 246.16 | -8.21 | -2.0 |
| 23Q2 (18) | 0.65 | 16.07 | 4.84 | 0.54 | 14.89 | -32.5 | 140.03 | -14.56 | -4.78 | 169.04 | -13.14 | 48.53 | 40.87 | -10.41 | -48.74 | 268.19 | -14.29 | 48.06 |
| 23Q1 (17) | 0.56 | 19.15 | -13.85 | 0.47 | 14.63 | -52.04 | 163.90 | -16.02 | 17.0 | 194.61 | -11.94 | 109.64 | 45.62 | -41.46 | -34.79 | 312.89 | -7.49 | 92.0 |
| 22Q4 (16) | 0.47 | -9.62 | -31.88 | 0.41 | -22.64 | -58.16 | 195.16 | 12.17 | 47.76 | 221.00 | 29.44 | 138.12 | 77.93 | -16.68 | 9.71 | 338.23 | 34.65 | 119.83 |
| 22Q3 (15) | 0.52 | -16.13 | -25.71 | 0.53 | -33.75 | -45.36 | 173.98 | 18.31 | 34.74 | 170.73 | 50.01 | 81.61 | 93.53 | 17.31 | 43.21 | 251.19 | 38.68 | 59.16 |
| 22Q2 (14) | 0.62 | -4.62 | -1.59 | 0.80 | -18.37 | -11.11 | 147.06 | 4.98 | 1.72 | 113.81 | 22.6 | 12.09 | 79.73 | 13.97 | 16.11 | 181.13 | 11.15 | 2.08 |
| 22Q1 (13) | 0.65 | -5.8 | 4.84 | 0.98 | 0.0 | -2.0 | 140.09 | 6.06 | -4.43 | 92.83 | 0.02 | 1.89 | 69.96 | -1.51 | 1.05 | 162.96 | 5.91 | -3.26 |
| 21Q4 (12) | 0.69 | -1.43 | 13.11 | 0.98 | 1.03 | -3.92 | 132.08 | 2.29 | -12.06 | 92.81 | -1.28 | 3.77 | 71.03 | 8.76 | 4.29 | 153.86 | -2.51 | -10.3 |
| 21Q3 (11) | 0.70 | 11.11 | 20.69 | 0.97 | 7.78 | -6.73 | 129.12 | -10.69 | -18.1 | 94.01 | -7.41 | 7.8 | 65.31 | -4.89 | -5.16 | 157.82 | -11.06 | -10.33 |
| 21Q2 (10) | 0.63 | 1.61 | -12.5 | 0.90 | -10.0 | -28.0 | 144.58 | -1.36 | 14.46 | 101.53 | 11.44 | 39.48 | 68.67 | -0.81 | 14.66 | 177.44 | 5.33 | 27.45 |
| 21Q1 (9) | 0.62 | 1.64 | 21.57 | 1.00 | -1.96 | 19.05 | 146.58 | -2.4 | -17.95 | 91.11 | 1.87 | -15.48 | 69.23 | 1.64 | -25.33 | 168.46 | -1.79 | -13.04 |
| 20Q4 (8) | 0.61 | 5.17 | -3.17 | 1.02 | -1.92 | -5.56 | 150.19 | -4.74 | 3.7 | 89.44 | 2.56 | 6.35 | 68.11 | -1.09 | -1.84 | 171.53 | -2.55 | 7.51 |
| 20Q3 (7) | 0.58 | -19.44 | -10.77 | 1.04 | -16.8 | -1.89 | 157.66 | 24.81 | 11.76 | 87.21 | 19.81 | 1.35 | 68.86 | 14.98 | 15.29 | 176.01 | 26.43 | 5.15 |
| 20Q2 (6) | 0.72 | 41.18 | 10.77 | 1.25 | 48.81 | 34.41 | 126.32 | -29.29 | -10.4 | 72.79 | -32.48 | -25.95 | 59.89 | -35.41 | -9.18 | 139.22 | -28.13 | -19.68 |
| 20Q1 (5) | 0.51 | -19.05 | -12.07 | 0.84 | -22.22 | 6.33 | 178.64 | 23.34 | 14.13 | 107.80 | 28.18 | -6.84 | 92.72 | 33.62 | 4.89 | 193.72 | 21.42 | 5.37 |
| 19Q4 (4) | 0.63 | -3.08 | 0.0 | 1.08 | 1.89 | 0.0 | 144.83 | 2.67 | 0.0 | 84.10 | -2.27 | 0.0 | 69.39 | 16.17 | 0.0 | 159.55 | -4.68 | 0.0 |
| 19Q3 (3) | 0.65 | 0.0 | 0.0 | 1.06 | 13.98 | 0.0 | 141.07 | 0.06 | 0.0 | 86.05 | -12.46 | 0.0 | 59.73 | -9.42 | 0.0 | 167.39 | -3.43 | 0.0 |
| 19Q2 (2) | 0.65 | 12.07 | 0.0 | 0.93 | 17.72 | 0.0 | 140.98 | -9.93 | 0.0 | 98.30 | -15.05 | 0.0 | 65.94 | -25.41 | 0.0 | 173.34 | -5.71 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 156.53 | 0.0 | 0.0 | 115.71 | 0.0 | 0.0 | 88.40 | 0.0 | 0.0 | 183.84 | 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) | 2.26 | -19.0 | 2.22 | -26.49 | 161.62 | 23.33 | 164.35 | 35.85 | 48.86 | -14.76 | 277.11 | 42.33 |
| 2022 (9) | 2.79 | 15.77 | 3.02 | -21.35 | 131.05 | -13.6 | 120.98 | 27.23 | 57.32 | -20.65 | 194.70 | 11.56 |
| 2021 (8) | 2.41 | 5.7 | 3.84 | -0.52 | 151.68 | -5.12 | 95.09 | 0.53 | 72.24 | -7.54 | 174.53 | -1.02 |
| 2020 (7) | 2.28 | -8.43 | 3.86 | -1.53 | 159.86 | 9.22 | 94.59 | 1.49 | 78.13 | -2.13 | 176.32 | 10.39 |
| 2019 (6) | 2.49 | -9.45 | 3.92 | -5.31 | 146.36 | 10.24 | 93.20 | 5.76 | 79.83 | 7.63 | 159.72 | 8.86 |
| 2018 (5) | 2.75 | 9.13 | 4.14 | 6.98 | 132.76 | -8.44 | 88.12 | -6.67 | 74.17 | -4.31 | 146.72 | -9.37 |
| 2017 (4) | 2.52 | -8.03 | 3.87 | -2.76 | 144.99 | 8.73 | 94.42 | 3.06 | 77.51 | 11.75 | 161.89 | 4.04 |
| 2016 (3) | 2.74 | 10.48 | 3.98 | 5.01 | 133.35 | -9.42 | 91.62 | -4.81 | 69.36 | 26.06 | 155.61 | -17.43 |
| 2015 (2) | 2.48 | -10.14 | 3.79 | 1.88 | 147.22 | 11.47 | 96.25 | -1.83 | 55.02 | 5.54 | 188.46 | 5.89 |
| 2014 (1) | 2.76 | 3.37 | 3.72 | -2.11 | 132.07 | -3.28 | 98.04 | 1.96 | 52.13 | -10.12 | 177.98 | 1.87 |
