- 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) | 2.78 | 39.0 | 23.56 | 0.63 | 57.5 | 34.04 | 32.78 | -28.02 | -18.98 | 145.40 | -36.88 | -24.82 | 16.19 | -39.3 | -43.33 | 161.99 | -35.0 | -21.09 |
| 23Q3 (19) | 2.00 | -29.08 | -8.68 | 0.40 | -34.43 | -9.09 | 45.54 | 41.12 | 9.76 | 230.36 | 54.58 | 12.46 | 26.67 | 41.79 | -42.15 | 249.23 | 53.39 | 24.47 |
| 23Q2 (18) | 2.82 | 1.44 | 24.23 | 0.61 | 22.0 | 17.31 | 32.27 | -1.47 | -19.65 | 149.02 | -18.54 | -15.21 | 18.81 | -18.85 | -63.89 | 162.48 | -15.59 | -0.81 |
| 23Q1 (17) | 2.78 | 23.56 | 27.52 | 0.50 | 6.38 | -13.79 | 32.75 | -19.06 | -21.69 | 182.93 | -5.41 | 16.36 | 23.18 | -18.87 | -50.65 | 192.50 | -6.23 | 26.59 |
| 22Q4 (16) | 2.25 | 2.74 | 35.54 | 0.47 | 6.82 | -12.96 | 40.46 | -2.48 | -26.21 | 193.40 | -5.58 | 14.37 | 28.57 | -38.03 | -50.16 | 205.29 | 2.53 | 23.21 |
| 22Q3 (15) | 2.19 | -3.52 | 14.06 | 0.44 | -15.38 | -42.11 | 41.49 | 3.31 | -12.52 | 204.83 | 16.55 | 71.89 | 46.10 | -11.5 | -2.39 | 200.23 | 22.23 | 67.74 |
| 22Q2 (14) | 2.27 | 4.13 | 10.19 | 0.52 | -10.34 | -46.94 | 40.16 | -3.97 | -8.98 | 175.75 | 11.79 | 89.12 | 52.09 | 10.9 | 57.85 | 163.81 | 7.73 | 57.42 |
| 22Q1 (13) | 2.18 | 31.33 | 10.1 | 0.58 | 7.41 | -34.09 | 41.82 | -23.73 | -9.13 | 157.21 | -7.03 | 52.32 | 46.97 | -18.06 | 51.76 | 152.06 | -8.74 | 28.56 |
| 21Q4 (12) | 1.66 | -13.54 | -8.79 | 0.54 | -28.95 | -34.94 | 54.83 | 15.6 | 9.73 | 169.10 | 41.91 | 54.08 | 57.32 | 21.36 | 107.76 | 166.62 | 39.58 | 26.1 |
| 21Q3 (11) | 1.92 | -6.8 | 28.86 | 0.76 | -22.45 | 22.58 | 47.43 | 7.5 | -22.5 | 119.16 | 28.23 | -18.62 | 47.23 | 43.12 | 53.99 | 119.37 | 14.71 | -32.54 |
| 21Q2 (10) | 2.06 | 4.04 | 19.77 | 0.98 | 11.36 | 48.48 | 44.12 | -4.13 | -16.77 | 92.93 | -9.96 | -32.47 | 33.00 | 6.62 | 2.07 | 104.06 | -12.02 | -34.26 |
| 21Q1 (9) | 1.98 | 8.79 | 33.78 | 0.88 | 6.02 | 114.63 | 46.02 | -7.9 | -25.27 | 103.21 | -5.96 | -53.02 | 30.95 | 12.18 | -61.25 | 118.28 | -10.48 | -41.27 |
| 20Q4 (8) | 1.82 | 22.15 | -12.08 | 0.83 | 33.87 | -6.74 | 49.97 | -18.35 | 13.65 | 109.75 | -25.04 | 6.92 | 27.59 | -10.04 | -43.39 | 132.13 | -25.33 | 34.99 |
| 20Q3 (7) | 1.49 | -13.37 | -15.82 | 0.62 | -6.06 | -19.48 | 61.20 | 15.45 | 18.83 | 146.42 | 6.4 | 24.35 | 30.67 | -5.13 | -20.36 | 176.95 | 11.78 | 35.34 |
| 20Q2 (6) | 1.72 | 16.22 | 4.88 | 0.66 | 60.98 | 0.0 | 53.01 | -13.92 | -4.35 | 137.61 | -37.36 | 0.07 | 32.33 | -59.52 | -5.11 | 158.30 | -21.39 | -0.36 |
| 20Q1 (5) | 1.48 | -28.5 | 17.46 | 0.41 | -53.93 | -18.0 | 61.58 | 40.05 | -14.71 | 219.68 | 114.01 | 19.71 | 79.87 | 63.87 | 42.14 | 201.38 | 105.74 | 0.93 |
| 19Q4 (4) | 2.07 | 16.95 | 0.0 | 0.89 | 15.58 | 0.0 | 43.97 | -14.62 | 0.0 | 102.65 | -12.82 | 0.0 | 48.74 | 26.56 | 0.0 | 97.88 | -25.13 | 0.0 |
| 19Q3 (3) | 1.77 | 7.93 | 0.0 | 0.77 | 16.67 | 0.0 | 51.50 | -7.07 | 0.0 | 117.75 | -14.37 | 0.0 | 38.51 | 13.03 | 0.0 | 130.74 | -17.71 | 0.0 |
| 19Q2 (2) | 1.64 | 30.16 | 0.0 | 0.66 | 32.0 | 0.0 | 55.42 | -23.24 | 0.0 | 137.51 | -25.07 | 0.0 | 34.07 | -39.37 | 0.0 | 158.87 | -20.38 | 0.0 |
| 19Q1 (1) | 1.26 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 72.20 | 0.0 | 0.0 | 183.51 | 0.0 | 0.0 | 56.19 | 0.0 | 0.0 | 199.53 | 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) | 10.63 | 2.11 | 2.07 | -5.91 | 34.34 | -2.08 | 175.95 | 5.82 | 21.65 | -34.01 | 188.65 | 11.93 |
| 2022 (9) | 10.41 | 23.05 | 2.20 | -19.12 | 35.07 | -18.73 | 166.27 | 24.06 | 32.81 | -14.13 | 168.54 | 21.29 |
| 2021 (8) | 8.46 | 17.66 | 2.72 | -6.53 | 43.15 | -15.04 | 134.02 | 6.67 | 38.21 | -21.52 | 138.96 | 8.78 |
| 2020 (7) | 7.19 | 7.63 | 2.91 | 10.23 | 50.79 | -7.06 | 125.64 | -9.06 | 48.69 | -11.5 | 127.74 | -7.29 |
| 2019 (6) | 6.68 | -3.05 | 2.64 | 7.76 | 54.65 | 3.17 | 138.16 | -7.2 | 55.02 | -2.41 | 137.78 | -5.29 |
| 2018 (5) | 6.89 | -12.67 | 2.45 | -18.33 | 52.97 | 14.5 | 148.88 | 22.17 | 56.38 | 6.58 | 145.47 | 26.27 |
| 2017 (4) | 7.89 | 20.09 | 3.00 | -8.54 | 46.26 | -16.77 | 121.86 | 9.53 | 52.90 | 8.98 | 115.21 | -2.61 |
| 2016 (3) | 6.57 | -2.67 | 3.28 | -2.67 | 55.58 | 2.81 | 111.26 | 2.77 | 48.54 | 3.19 | 118.30 | 2.62 |
| 2015 (2) | 6.75 | -8.41 | 3.37 | 0.0 | 54.06 | 9.19 | 108.26 | 0.08 | 47.04 | 8.34 | 115.28 | 0.89 |
| 2014 (1) | 7.37 | 1.38 | 3.37 | -8.42 | 49.51 | -1.35 | 108.17 | 9.05 | 43.42 | -5.44 | 114.26 | 10.45 |
