- 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) | 0.96 | 0.0 | 9.09 | 1.20 | -14.29 | -27.27 | 94.90 | 0.12 | -7.95 | 75.92 | 16.71 | 37.99 | 12.10 | -22.49 | -26.44 | 158.72 | 10.05 | 12.04 |
| 23Q3 (19) | 0.96 | 0.0 | 15.66 | 1.40 | -23.5 | -34.88 | 94.79 | -0.18 | -13.6 | 65.05 | 31.07 | 53.6 | 15.61 | 1.17 | 8.4 | 144.23 | 11.67 | 4.77 |
| 23Q2 (18) | 0.96 | -5.88 | -4.0 | 1.83 | -2.66 | -33.7 | 94.96 | 6.94 | 4.69 | 49.63 | 2.44 | 50.44 | 15.43 | 1.38 | -1.03 | 129.16 | 5.85 | 19.48 |
| 23Q1 (17) | 1.02 | 15.91 | 15.91 | 1.88 | 13.94 | -18.61 | 88.80 | -13.87 | -14.24 | 48.45 | -11.94 | 23.09 | 15.22 | -7.48 | -43.69 | 122.02 | -13.87 | 5.3 |
| 22Q4 (16) | 0.88 | 6.02 | -5.38 | 1.65 | -23.26 | -28.26 | 103.10 | -6.02 | 5.52 | 55.02 | 29.92 | 38.76 | 16.45 | 14.24 | -25.87 | 141.67 | 2.91 | 23.02 |
| 22Q3 (15) | 0.83 | -17.0 | -24.55 | 2.15 | -22.1 | -1.83 | 109.71 | 20.95 | 32.85 | 42.35 | 28.37 | 1.88 | 14.40 | -7.63 | -50.79 | 137.67 | 27.35 | 45.08 |
| 22Q2 (14) | 1.00 | 13.64 | -5.66 | 2.76 | 19.48 | 11.74 | 90.71 | -12.39 | 6.13 | 32.99 | -16.18 | -10.52 | 15.59 | -42.32 | -57.44 | 108.10 | -6.71 | 26.11 |
| 22Q1 (13) | 0.88 | -5.38 | -6.38 | 2.31 | 0.43 | -25.24 | 103.54 | 5.97 | 6.68 | 39.36 | -0.73 | 33.6 | 27.03 | 21.81 | -22.31 | 115.88 | 0.63 | 26.31 |
| 21Q4 (12) | 0.93 | -15.45 | 27.4 | 2.30 | 5.02 | -18.15 | 97.71 | 18.32 | -21.25 | 39.65 | -4.62 | 22.3 | 22.19 | -24.16 | -8.12 | 115.16 | 21.36 | -12.99 |
| 21Q3 (11) | 1.10 | 3.77 | 59.42 | 2.19 | -11.34 | 6.31 | 82.58 | -3.38 | -37.35 | 41.57 | 12.75 | -6.01 | 29.26 | -20.12 | 36.73 | 94.89 | 10.7 | -38.64 |
| 21Q2 (10) | 1.06 | 12.77 | 20.45 | 2.47 | -20.06 | 6.47 | 85.47 | -11.94 | -17.49 | 36.87 | 25.15 | -5.85 | 36.63 | 5.29 | 89.99 | 85.72 | -6.56 | -30.57 |
| 21Q1 (9) | 0.94 | 28.77 | 42.42 | 3.09 | 9.96 | 67.03 | 97.06 | -21.78 | -29.89 | 29.46 | -9.13 | -40.0 | 34.79 | 44.06 | 41.31 | 91.74 | -30.68 | -43.69 |
| 20Q4 (8) | 0.73 | 5.8 | -27.0 | 2.81 | 36.41 | 14.23 | 124.08 | -5.86 | 36.82 | 32.42 | -26.7 | -12.43 | 24.15 | 12.85 | 0.54 | 132.35 | -14.41 | 27.64 |
| 20Q3 (7) | 0.69 | -21.59 | -52.08 | 2.06 | -11.21 | -31.33 | 131.81 | 27.24 | 108.49 | 44.23 | 12.95 | 45.59 | 21.40 | 11.0 | 4.65 | 154.64 | 25.24 | 111.43 |
| 20Q2 (6) | 0.88 | 33.33 | -21.43 | 2.32 | 25.41 | -8.66 | 103.59 | -25.17 | 27.87 | 39.16 | -20.24 | 9.45 | 19.28 | -21.69 | -19.73 | 123.47 | -24.21 | 33.11 |
| 20Q1 (5) | 0.66 | -34.0 | -24.14 | 1.85 | -24.8 | -30.45 | 138.43 | 52.64 | 33.0 | 49.10 | 32.63 | 43.53 | 24.62 | 2.5 | -8.03 | 162.91 | 57.11 | 46.09 |
| 19Q4 (4) | 1.00 | -30.56 | 0.0 | 2.46 | -18.0 | 0.0 | 90.69 | 43.45 | 0.0 | 37.02 | 21.86 | 0.0 | 24.02 | 17.46 | 0.0 | 103.69 | 41.77 | 0.0 |
| 19Q3 (3) | 1.44 | 28.57 | 0.0 | 3.00 | 18.11 | 0.0 | 63.22 | -21.96 | 0.0 | 30.38 | -15.09 | 0.0 | 20.45 | -14.86 | 0.0 | 73.14 | -21.15 | 0.0 |
| 19Q2 (2) | 1.12 | 28.74 | 0.0 | 2.54 | -4.51 | 0.0 | 81.01 | -22.17 | 0.0 | 35.78 | 4.59 | 0.0 | 24.02 | -10.27 | 0.0 | 92.76 | -16.81 | 0.0 |
| 19Q1 (1) | 0.87 | 0.0 | 0.0 | 2.66 | 0.0 | 0.0 | 104.08 | 0.0 | 0.0 | 34.21 | 0.0 | 0.0 | 26.77 | 0.0 | 0.0 | 111.51 | 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) | 3.94 | -14.35 | 5.22 | -39.44 | 92.65 | 16.82 | 69.97 | 65.3 | 13.22 | -8.51 | 149.40 | 39.38 |
| 2022 (9) | 4.60 | 12.75 | 8.62 | -32.81 | 79.31 | -11.33 | 42.33 | 48.74 | 14.45 | -37.15 | 107.19 | 12.94 |
| 2021 (8) | 4.08 | 40.21 | 12.83 | 39.76 | 89.44 | -28.57 | 28.46 | -28.44 | 22.99 | -18.16 | 94.91 | -30.68 |
| 2020 (7) | 2.91 | -29.88 | 9.18 | -15.39 | 125.22 | 42.52 | 39.77 | 18.26 | 28.09 | 43.1 | 136.91 | 34.4 |
| 2019 (6) | 4.15 | -0.24 | 10.85 | -7.34 | 87.86 | 0.1 | 33.63 | 7.86 | 19.63 | -9.41 | 101.87 | 4.71 |
| 2018 (5) | 4.16 | 6.67 | 11.71 | -0.43 | 87.77 | -6.2 | 31.18 | 0.42 | 21.67 | -24.76 | 97.29 | 1.54 |
| 2017 (4) | 3.90 | 71.05 | 11.76 | -12.95 | 93.57 | -41.61 | 31.05 | 14.91 | 28.80 | -30.37 | 95.81 | -34.34 |
| 2016 (3) | 2.28 | -21.65 | 13.51 | -26.38 | 160.26 | 27.64 | 27.02 | 35.85 | 41.36 | 37.32 | 145.92 | 26.52 |
| 2015 (2) | 2.91 | -16.86 | 18.35 | 4.5 | 125.56 | 20.31 | 19.89 | -4.33 | 30.12 | -14.19 | 115.33 | 28.07 |
| 2014 (1) | 3.50 | 9.37 | 17.56 | 30.95 | 104.36 | -8.61 | 20.79 | -23.59 | 35.10 | -13.67 | 90.05 | -10.62 |
