- 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) | 1.80 | 9.76 | -17.43 | 0.27 | -27.03 | -55.0 | 50.42 | -9.2 | 20.71 | 343.12 | 41.39 | 125.29 | 25.43 | 12.72 | -11.64 | 368.11 | 33.54 | 122.71 |
| 23Q3 (19) | 1.64 | -13.23 | 19.71 | 0.37 | -26.0 | -39.34 | 55.53 | 15.42 | -16.26 | 242.68 | 33.1 | 61.51 | 22.56 | -5.45 | 24.3 | 275.65 | 33.44 | 38.92 |
| 23Q2 (18) | 1.89 | 11.83 | 4.42 | 0.50 | 13.64 | -19.35 | 48.11 | -10.46 | -4.13 | 182.33 | -11.2 | 24.08 | 23.86 | -38.65 | -26.04 | 206.57 | -6.18 | 25.29 |
| 23Q1 (17) | 1.69 | -22.48 | -11.52 | 0.44 | -26.67 | -38.89 | 53.73 | 28.63 | 12.57 | 205.33 | 34.82 | 61.73 | 38.89 | 35.13 | 1.86 | 220.17 | 33.2 | 61.28 |
| 22Q4 (16) | 2.18 | 59.12 | 4.31 | 0.60 | -1.64 | -40.59 | 41.77 | -37.01 | -4.0 | 152.30 | 1.36 | 69.07 | 28.78 | 58.57 | 31.42 | 165.29 | -16.7 | 48.0 |
| 22Q3 (15) | 1.37 | -24.31 | -21.71 | 0.61 | -1.61 | -33.7 | 66.31 | 32.14 | 27.23 | 150.26 | 2.26 | 51.7 | 18.15 | -43.74 | -30.14 | 198.42 | 20.35 | 58.5 |
| 22Q2 (14) | 1.81 | -5.24 | 19.87 | 0.62 | -13.89 | -38.61 | 50.18 | 5.13 | -16.95 | 146.94 | 15.74 | 62.9 | 32.26 | -15.51 | 22.2 | 164.87 | 20.78 | 32.71 |
| 22Q1 (13) | 1.91 | -8.61 | 4.95 | 0.72 | -28.71 | -17.24 | 47.73 | 9.7 | -4.37 | 126.96 | 40.94 | 22.08 | 38.18 | 74.34 | 64.64 | 136.51 | 22.23 | 4.43 |
| 21Q4 (12) | 2.09 | 19.43 | 8.29 | 1.01 | 9.78 | 17.44 | 43.51 | -16.52 | -7.93 | 90.08 | -9.06 | -15.24 | 21.90 | -15.7 | 2.77 | 111.68 | -10.79 | -15.54 |
| 21Q3 (11) | 1.75 | 15.89 | 19.05 | 0.92 | -8.91 | 50.82 | 52.12 | -13.74 | -15.84 | 99.05 | 9.81 | -33.17 | 25.98 | -1.59 | -17.65 | 125.19 | 0.77 | -29.9 |
| 21Q2 (10) | 1.51 | -17.03 | 12.69 | 1.01 | 16.09 | 21.69 | 60.42 | 21.06 | -10.87 | 90.20 | -13.27 | -17.26 | 26.40 | 13.84 | -5.31 | 124.23 | -4.96 | -16.57 |
| 21Q1 (9) | 1.82 | -5.7 | 45.6 | 0.87 | 1.16 | 10.13 | 49.91 | 5.61 | -31.2 | 104.00 | -2.15 | -9.57 | 23.19 | 8.82 | -21.97 | 130.72 | -1.14 | -17.17 |
| 20Q4 (8) | 1.93 | 31.29 | 80.37 | 0.86 | 40.98 | -9.47 | 47.26 | -23.69 | -44.25 | 106.28 | -28.29 | 10.37 | 21.31 | -32.46 | 10.59 | 132.23 | -25.96 | -18.27 |
| 20Q3 (7) | 1.47 | 9.7 | 22.5 | 0.61 | -26.51 | -18.67 | 61.93 | -8.64 | -18.41 | 148.21 | 35.96 | 22.32 | 31.55 | 13.16 | 45.39 | 178.59 | 19.93 | 1.84 |
| 20Q2 (6) | 1.34 | 7.2 | 18.58 | 0.83 | 5.06 | -1.19 | 67.79 | -6.55 | -16.05 | 109.01 | -5.21 | 1.05 | 27.88 | -6.19 | 84.03 | 148.91 | -5.65 | -14.16 |
| 20Q1 (5) | 1.25 | 16.82 | 5.93 | 0.79 | -16.84 | -4.82 | 72.54 | -14.43 | -6.21 | 115.00 | 19.43 | 4.9 | 29.72 | 54.23 | 92.36 | 157.82 | -2.45 | -7.99 |
| 19Q4 (4) | 1.07 | -10.83 | 0.0 | 0.95 | 26.67 | 0.0 | 84.77 | 11.69 | 0.0 | 96.29 | -20.53 | 0.0 | 19.27 | -11.2 | 0.0 | 161.78 | -7.75 | 0.0 |
| 19Q3 (3) | 1.20 | 6.19 | 0.0 | 0.75 | -10.71 | 0.0 | 75.90 | -6.01 | 0.0 | 121.17 | 12.32 | 0.0 | 21.70 | 43.23 | 0.0 | 175.37 | 1.09 | 0.0 |
| 19Q2 (2) | 1.13 | -4.24 | 0.0 | 0.84 | 1.2 | 0.0 | 80.75 | 4.41 | 0.0 | 107.88 | -1.6 | 0.0 | 15.15 | -1.94 | 0.0 | 173.48 | 1.14 | 0.0 |
| 19Q1 (1) | 1.18 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 77.34 | 0.0 | 0.0 | 109.63 | 0.0 | 0.0 | 15.45 | 0.0 | 0.0 | 171.52 | 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) | 7.18 | 1.7 | 1.49 | -38.43 | 50.84 | -1.63 | 245.03 | 62.55 | 37.96 | -9.68 | 257.91 | 60.8 |
| 2022 (9) | 7.06 | -20.5 | 2.42 | -32.4 | 51.68 | 25.74 | 150.74 | 47.84 | 42.03 | 57.77 | 160.39 | 37.78 |
| 2021 (8) | 8.88 | 55.79 | 3.58 | 8.16 | 41.10 | -35.77 | 101.96 | -7.43 | 26.64 | 6.22 | 116.41 | -21.9 |
| 2020 (7) | 5.70 | 20.51 | 3.31 | 2.16 | 63.99 | -17.04 | 110.14 | -2.24 | 25.08 | 4.07 | 149.05 | -10.04 |
| 2019 (6) | 4.73 | -26.44 | 3.24 | 35.56 | 77.13 | 35.79 | 112.66 | -26.27 | 24.10 | -48.12 | 165.69 | 1.55 |
| 2018 (5) | 6.43 | -29.65 | 2.39 | -33.43 | 56.80 | 42.25 | 152.81 | 50.09 | 46.45 | 18.37 | 163.16 | 59.18 |
| 2017 (4) | 9.14 | 19.32 | 3.59 | -9.8 | 39.93 | -16.18 | 101.81 | 11.0 | 39.24 | -9.38 | 102.50 | 6.7 |
| 2016 (3) | 7.66 | -26.28 | 3.98 | -17.6 | 47.64 | 35.61 | 91.72 | 21.47 | 43.30 | -8.55 | 96.06 | 51.78 |
| 2015 (2) | 10.39 | -46.14 | 4.83 | -45.11 | 35.13 | 85.68 | 75.51 | 82.13 | 47.35 | 81.0 | 63.29 | 84.95 |
| 2014 (1) | 19.29 | 99.69 | 8.80 | 61.47 | 18.92 | -49.93 | 41.46 | -38.11 | 26.16 | 3.07 | 34.22 | -56.9 |
