- 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) | 0.95 | -4.04 | -4.04 | 4.11 | -1.91 | -18.13 | 95.91 | 4.11 | 3.98 | 22.15 | 1.98 | 22.17 | 104.21 | -0.19 | 2.26 | 13.85 | 47.03 | 63.71 |
| 23Q3 (19) | 0.99 | 0.0 | 4.21 | 4.19 | -0.71 | -12.16 | 92.12 | 0.66 | -4.29 | 21.72 | 0.79 | 13.84 | 104.41 | -3.03 | -3.1 | 9.42 | 74.77 | 24.27 |
| 23Q2 (18) | 0.99 | 7.61 | 0.0 | 4.22 | -2.99 | -7.66 | 91.52 | -7.29 | -0.25 | 21.55 | 2.96 | 8.18 | 107.67 | -4.38 | 3.0 | 5.39 | -23.44 | -24.51 |
| 23Q1 (17) | 0.92 | -7.07 | 2.22 | 4.35 | -13.35 | 1.87 | 98.72 | 7.03 | -2.07 | 20.93 | 15.44 | -1.83 | 112.60 | 10.49 | -1.66 | 7.04 | -16.78 | -7.73 |
| 22Q4 (16) | 0.99 | 4.21 | 3.13 | 5.02 | 5.24 | -7.89 | 92.24 | -4.17 | -2.85 | 18.13 | -4.98 | 8.5 | 101.91 | -5.42 | 1.15 | 8.46 | 11.61 | -22.39 |
| 22Q3 (15) | 0.95 | -4.04 | 3.26 | 4.77 | 4.38 | -12.64 | 96.25 | 4.9 | -2.59 | 19.08 | -4.22 | 14.39 | 107.75 | 3.08 | 2.66 | 7.58 | 6.16 | -28.08 |
| 22Q2 (14) | 0.99 | 10.0 | 2.06 | 4.57 | 7.03 | -17.21 | 91.75 | -8.99 | -2.51 | 19.92 | -6.57 | 20.87 | 104.53 | -8.71 | 6.16 | 7.14 | -6.42 | -41.19 |
| 22Q1 (13) | 0.90 | -6.25 | -2.17 | 4.27 | -21.65 | -14.77 | 100.81 | 6.17 | 1.48 | 21.32 | 27.59 | 17.4 | 114.50 | 13.65 | 12.54 | 7.63 | -30.0 | -51.56 |
| 21Q4 (12) | 0.96 | 4.35 | -1.03 | 5.45 | -0.18 | -8.56 | 94.95 | -3.91 | 1.47 | 16.71 | 0.18 | 9.5 | 100.75 | -4.01 | 12.11 | 10.90 | 3.42 | -42.51 |
| 21Q3 (11) | 0.92 | -5.15 | -3.16 | 5.46 | -1.09 | -9.3 | 98.81 | 4.99 | 3.46 | 16.68 | 1.21 | 10.39 | 104.96 | 6.6 | 15.06 | 10.54 | -13.18 | -45.67 |
| 21Q2 (10) | 0.97 | 5.43 | 5.43 | 5.52 | 10.18 | -3.5 | 94.11 | -5.26 | -4.76 | 16.48 | -9.25 | 3.65 | 98.46 | -3.22 | 0.92 | 12.14 | -22.92 | -29.21 |
| 21Q1 (9) | 0.92 | -5.15 | 9.52 | 5.01 | -15.94 | -12.41 | 99.34 | 6.17 | -8.36 | 18.16 | 19.0 | 14.07 | 101.74 | 13.21 | -2.14 | 15.75 | -16.93 | -22.64 |
| 20Q4 (8) | 0.97 | 2.11 | 8.99 | 5.96 | -1.0 | -6.73 | 93.57 | -2.03 | -8.06 | 15.26 | 0.99 | 7.16 | 89.87 | -1.48 | -1.44 | 18.96 | -2.27 | -23.64 |
| 20Q3 (7) | 0.95 | 3.26 | 11.76 | 6.02 | 5.24 | -1.79 | 95.51 | -3.34 | -10.87 | 15.11 | -4.97 | 1.75 | 91.22 | -6.5 | 0.67 | 19.40 | 13.12 | -38.2 |
| 20Q2 (6) | 0.92 | 9.52 | 9.52 | 5.72 | 0.0 | -6.38 | 98.81 | -8.85 | -8.89 | 15.90 | -0.13 | 6.78 | 97.56 | -6.16 | 6.89 | 17.15 | -15.77 | -46.52 |
| 20Q1 (5) | 0.84 | -5.62 | 6.33 | 5.72 | -10.49 | -2.05 | 108.40 | 6.51 | -5.44 | 15.92 | 11.8 | 2.12 | 103.96 | 14.02 | 3.72 | 20.36 | -18.0 | -32.16 |
| 19Q4 (4) | 0.89 | 4.71 | 0.0 | 6.39 | 4.24 | 0.0 | 101.77 | -5.03 | 0.0 | 14.24 | -4.11 | 0.0 | 91.18 | 0.63 | 0.0 | 24.83 | -20.9 | 0.0 |
| 19Q3 (3) | 0.85 | 1.19 | 0.0 | 6.13 | 0.33 | 0.0 | 107.16 | -1.19 | 0.0 | 14.85 | -0.27 | 0.0 | 90.61 | -0.72 | 0.0 | 31.39 | -2.12 | 0.0 |
| 19Q2 (2) | 0.84 | 6.33 | 0.0 | 6.11 | 4.62 | 0.0 | 108.45 | -5.4 | 0.0 | 14.89 | -4.49 | 0.0 | 91.27 | -8.94 | 0.0 | 32.07 | 6.86 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 5.84 | 0.0 | 0.0 | 114.64 | 0.0 | 0.0 | 15.59 | 0.0 | 0.0 | 100.23 | 0.0 | 0.0 | 30.01 | 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) | 3.60 | 0.0 | 18.03 | -12.31 | 101.41 | 0.0 | 20.24 | 14.03 | 109.99 | 1.47 | 11.66 | 8.36 |
| 2022 (9) | 3.60 | -2.44 | 20.56 | -6.67 | 101.41 | 2.47 | 17.75 | 7.12 | 108.40 | 7.44 | 10.76 | -26.55 |
| 2021 (8) | 3.69 | 6.34 | 22.03 | -4.51 | 98.97 | -5.9 | 16.57 | 4.74 | 100.89 | -1.3 | 14.65 | -21.91 |
| 2020 (7) | 3.47 | 4.83 | 23.07 | -13.98 | 105.17 | -4.63 | 15.82 | 16.24 | 102.22 | 4.33 | 18.76 | -27.6 |
| 2019 (6) | 3.31 | 5.08 | 26.82 | 11.7 | 110.28 | -4.9 | 13.61 | -10.52 | 97.98 | -1.89 | 25.91 | -17.22 |
| 2018 (5) | 3.15 | -0.32 | 24.01 | 12.51 | 115.96 | 0.45 | 15.21 | -11.05 | 99.87 | -2.73 | 31.30 | 4.79 |
| 2017 (4) | 3.16 | -5.67 | 21.34 | -7.66 | 115.44 | 5.88 | 17.10 | 8.3 | 102.67 | 0.49 | 29.87 | 31.82 |
| 2016 (3) | 3.35 | -1.47 | 23.11 | 11.16 | 109.03 | 1.67 | 15.79 | -10.08 | 102.17 | -11.58 | 22.66 | 144.97 |
| 2015 (2) | 3.40 | -3.13 | 20.79 | 52.08 | 107.24 | 3.12 | 17.56 | -34.23 | 115.55 | 3.16 | 9.25 | -50.48 |
| 2014 (1) | 3.51 | -4.36 | 13.67 | 26.93 | 104.00 | 4.52 | 26.70 | -21.24 | 112.01 | 21.1 | 18.68 | -54.34 |
