- 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) | 0.61 | -7.58 | -1.61 | 1.14 | -10.24 | 37.35 | 149.19 | 7.83 | 1.83 | 79.63 | 11.53 | -27.05 | 97.42 | 15.8 | -0.97 | 131.40 | 4.59 | -16.46 |
| 23Q3 (19) | 0.66 | -1.49 | 26.92 | 1.27 | 22.12 | 69.33 | 138.36 | 2.35 | -20.86 | 71.40 | -18.34 | -41.23 | 84.13 | -5.64 | -30.68 | 125.63 | -5.87 | -28.2 |
| 23Q2 (18) | 0.67 | -5.63 | 13.56 | 1.04 | 10.64 | 13.04 | 135.18 | 5.54 | -11.95 | 87.44 | -9.99 | -11.36 | 89.16 | -1.35 | -20.73 | 133.46 | -1.02 | -4.47 |
| 23Q1 (17) | 0.71 | 14.52 | 18.33 | 0.94 | 13.25 | -10.48 | 128.08 | -12.58 | -16.05 | 97.14 | -11.0 | 11.66 | 90.38 | -8.12 | -11.34 | 134.84 | -14.27 | -2.01 |
| 22Q4 (16) | 0.62 | 19.23 | -12.68 | 0.83 | 10.67 | -25.89 | 146.51 | -16.2 | 14.02 | 109.15 | -10.16 | 34.57 | 98.37 | -18.94 | 11.03 | 157.29 | -10.11 | 29.99 |
| 22Q3 (15) | 0.52 | -11.86 | -35.8 | 0.75 | -18.48 | -28.57 | 174.84 | 13.88 | 55.12 | 121.50 | 23.16 | 40.49 | 121.36 | 7.9 | 31.71 | 174.98 | 25.25 | 63.46 |
| 22Q2 (14) | 0.59 | -1.67 | -25.32 | 0.92 | -12.38 | -10.68 | 153.53 | 0.64 | 33.97 | 98.65 | 13.39 | 11.84 | 112.47 | 10.33 | 13.32 | 139.71 | 1.53 | 34.92 |
| 22Q1 (13) | 0.60 | -15.49 | -17.81 | 1.05 | -6.25 | 6.06 | 152.56 | 18.73 | 21.58 | 87.00 | 7.26 | -5.78 | 101.94 | 15.06 | -7.79 | 137.61 | 13.73 | 28.27 |
| 21Q4 (12) | 0.71 | -12.35 | 2.9 | 1.12 | 6.67 | -1.75 | 128.49 | 14.0 | -2.37 | 81.11 | -6.21 | 2.03 | 88.60 | -3.84 | -9.79 | 121.00 | 13.03 | 7.17 |
| 21Q3 (11) | 0.81 | 2.53 | 17.39 | 1.05 | 1.94 | -13.22 | 112.71 | -1.65 | -14.86 | 86.48 | -1.96 | 15.03 | 92.14 | -7.16 | -3.45 | 107.05 | 3.38 | -4.53 |
| 21Q2 (10) | 0.79 | 8.22 | -21.78 | 1.03 | 4.04 | -31.33 | 114.60 | -8.67 | 26.64 | 88.21 | -4.47 | 44.96 | 99.25 | -10.22 | 39.75 | 103.55 | -3.48 | 28.92 |
| 21Q1 (9) | 0.73 | 5.8 | -5.19 | 0.99 | -13.16 | 17.86 | 125.48 | -4.66 | 5.84 | 92.34 | 16.15 | -15.04 | 110.55 | 12.56 | 1.11 | 107.28 | -4.98 | -9.02 |
| 20Q4 (8) | 0.69 | 0.0 | -16.87 | 1.14 | -5.79 | 35.71 | 131.61 | -0.58 | 19.5 | 79.50 | 5.75 | -26.92 | 98.21 | 2.91 | -6.92 | 112.90 | 0.69 | -0.45 |
| 20Q3 (7) | 0.69 | -31.68 | -31.0 | 1.21 | -19.33 | 23.47 | 132.38 | 46.29 | 45.15 | 75.18 | 23.55 | -19.4 | 95.43 | 34.37 | 2.56 | 112.13 | 39.6 | 22.65 |
| 20Q2 (6) | 1.01 | 31.17 | -2.88 | 1.50 | 78.57 | 56.25 | 90.49 | -23.68 | 3.52 | 60.85 | -44.02 | -35.85 | 71.02 | -35.05 | -23.4 | 80.32 | -31.88 | -10.3 |
| 20Q1 (5) | 0.77 | -7.23 | -4.94 | 0.84 | 0.0 | 7.69 | 118.56 | 7.65 | 5.93 | 108.69 | -0.08 | -7.17 | 109.34 | 3.63 | -0.06 | 117.91 | 3.97 | -1.41 |
| 19Q4 (4) | 0.83 | -17.0 | 0.0 | 0.84 | -14.29 | 0.0 | 110.13 | 20.76 | 0.0 | 108.78 | 16.62 | 0.0 | 105.51 | 13.39 | 0.0 | 113.41 | 24.05 | 0.0 |
| 19Q3 (3) | 1.00 | -3.85 | 0.0 | 0.98 | 2.08 | 0.0 | 91.20 | 4.34 | 0.0 | 93.28 | -1.66 | 0.0 | 93.05 | 0.37 | 0.0 | 91.42 | 2.1 | 0.0 |
| 19Q2 (2) | 1.04 | 28.4 | 0.0 | 0.96 | 23.08 | 0.0 | 87.41 | -21.9 | 0.0 | 94.85 | -18.99 | 0.0 | 92.71 | -15.26 | 0.0 | 89.54 | -25.13 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 111.92 | 0.0 | 0.0 | 117.09 | 0.0 | 0.0 | 109.41 | 0.0 | 0.0 | 119.60 | 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) | 2.76 | 13.11 | 4.22 | 12.53 | 132.45 | -11.42 | 86.43 | -11.25 | 89.53 | -9.45 | 129.36 | -12.62 |
| 2022 (9) | 2.44 | -10.62 | 3.75 | -16.29 | 149.52 | 11.91 | 97.39 | 19.54 | 98.87 | 1.81 | 148.04 | 25.48 |
| 2021 (8) | 2.73 | -17.27 | 4.48 | 12.0 | 133.61 | 20.94 | 81.47 | -10.79 | 97.11 | -4.31 | 117.98 | 17.59 |
| 2020 (7) | 3.30 | -4.9 | 4.00 | 17.3 | 110.48 | 4.89 | 91.32 | -14.67 | 101.48 | -2.02 | 100.33 | -7.77 |
| 2019 (6) | 3.47 | -4.67 | 3.41 | -2.29 | 105.33 | 4.95 | 107.02 | 2.39 | 103.57 | 12.48 | 108.78 | -3.56 |
| 2018 (5) | 3.64 | 10.98 | 3.49 | 11.5 | 100.36 | -9.72 | 104.52 | -10.46 | 92.08 | -0.35 | 112.80 | -16.76 |
| 2017 (4) | 3.28 | 8.25 | 3.13 | -1.26 | 111.17 | -7.59 | 116.73 | 1.29 | 92.40 | 0.23 | 135.51 | -5.47 |
| 2016 (3) | 3.03 | 16.99 | 3.17 | -4.52 | 120.30 | -14.66 | 115.24 | 4.75 | 92.19 | 4.55 | 143.35 | -11.95 |
| 2015 (2) | 2.59 | -10.38 | 3.32 | -20.19 | 140.97 | 11.58 | 110.01 | 25.48 | 88.18 | 20.1 | 162.81 | 15.8 |
| 2014 (1) | 2.89 | 2.12 | 4.16 | -15.45 | 126.34 | -1.99 | 87.67 | 18.28 | 73.42 | 6.33 | 140.59 | 4.93 |
