- 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) | 0.60 | -3.23 | 7.14 | 3.17 | 5.32 | 35.47 | 151.44 | 2.73 | -6.47 | 28.73 | -4.84 | -26.18 | 72.35 | 8.1 | 30.2 | 107.81 | -2.59 | -25.79 |
| 23Q3 (19) | 0.62 | -19.48 | 10.71 | 3.01 | 11.07 | 19.44 | 147.41 | 24.99 | -9.95 | 30.19 | -10.15 | -16.39 | 66.93 | 27.49 | 26.05 | 110.68 | 11.75 | -24.55 |
| 23Q2 (18) | 0.77 | 48.08 | 35.09 | 2.71 | 53.11 | 17.32 | 117.94 | -33.04 | -26.48 | 33.60 | -34.54 | -14.59 | 52.50 | -22.2 | -8.47 | 99.04 | -38.09 | -30.45 |
| 23Q1 (17) | 0.52 | -7.14 | -10.34 | 1.77 | -24.36 | -26.25 | 176.13 | 8.78 | 13.11 | 51.33 | 31.89 | 35.22 | 67.48 | 21.43 | 9.31 | 159.98 | 10.12 | 21.25 |
| 22Q4 (16) | 0.56 | 0.0 | -6.67 | 2.34 | -7.14 | -10.69 | 161.92 | -1.08 | 7.26 | 38.92 | 7.78 | 12.23 | 55.57 | 4.65 | -10.11 | 145.28 | -0.96 | 17.32 |
| 22Q3 (15) | 0.56 | -1.75 | -13.85 | 2.52 | 9.09 | -11.89 | 163.69 | 2.04 | 17.6 | 36.11 | -8.21 | 13.34 | 53.10 | -7.43 | -12.61 | 146.69 | 3.01 | 33.02 |
| 22Q2 (14) | 0.57 | -1.72 | -22.97 | 2.31 | -3.75 | -28.92 | 160.42 | 3.02 | 30.0 | 39.34 | 3.64 | 40.6 | 57.36 | -7.08 | -0.14 | 142.40 | 7.93 | 51.6 |
| 22Q1 (13) | 0.58 | -3.33 | -14.71 | 2.40 | -8.4 | -27.49 | 155.71 | 3.15 | 16.44 | 37.96 | 9.46 | 38.24 | 61.73 | -0.15 | 15.19 | 131.94 | 6.55 | 22.62 |
| 21Q4 (12) | 0.60 | -7.69 | -10.45 | 2.62 | -8.39 | -17.87 | 150.96 | 8.46 | 11.24 | 34.68 | 8.85 | 21.43 | 61.82 | 1.74 | 0.03 | 123.83 | 12.29 | 20.86 |
| 21Q3 (11) | 0.65 | -12.16 | -7.14 | 2.86 | -12.0 | -20.78 | 139.19 | 12.8 | 7.67 | 31.86 | 13.87 | 26.28 | 60.76 | 5.78 | 0.31 | 110.28 | 17.41 | 17.41 |
| 21Q2 (10) | 0.74 | 8.82 | -3.9 | 3.25 | -1.81 | 0.0 | 123.40 | -7.72 | 4.45 | 27.98 | 1.89 | -0.11 | 57.44 | 7.18 | 12.36 | 93.93 | -12.7 | -1.16 |
| 21Q1 (9) | 0.68 | 1.49 | 28.3 | 3.31 | 3.76 | 64.68 | 133.73 | -1.46 | -22.73 | 27.46 | -3.85 | -39.31 | 53.59 | -13.28 | -22.77 | 107.60 | 5.02 | -27.75 |
| 20Q4 (8) | 0.67 | -4.29 | -2.9 | 3.19 | -11.63 | 16.85 | 135.71 | 4.98 | 2.48 | 28.56 | 13.2 | -14.18 | 61.80 | 2.03 | -5.48 | 102.46 | 9.08 | 2.12 |
| 20Q3 (7) | 0.70 | -9.09 | -9.09 | 3.61 | 11.08 | 25.35 | 129.27 | 9.42 | 9.87 | 25.23 | -9.93 | -20.01 | 60.57 | 18.49 | -12.33 | 93.93 | -1.16 | 17.25 |
| 20Q2 (6) | 0.77 | 45.28 | 14.93 | 3.25 | 61.69 | 21.27 | 118.14 | -31.73 | -12.92 | 28.01 | -38.1 | -17.67 | 51.12 | -26.33 | -26.96 | 95.03 | -36.19 | -4.67 |
| 20Q1 (5) | 0.53 | -23.19 | -15.87 | 2.01 | -26.37 | -28.72 | 173.06 | 30.68 | 19.55 | 45.25 | 35.97 | 40.18 | 69.39 | 6.13 | 3.78 | 148.93 | 48.44 | 35.16 |
| 19Q4 (4) | 0.69 | -10.39 | 0.0 | 2.73 | -5.21 | 0.0 | 132.43 | 12.55 | 0.0 | 33.28 | 5.52 | 0.0 | 65.38 | -5.37 | 0.0 | 100.33 | 25.24 | 0.0 |
| 19Q3 (3) | 0.77 | 14.93 | 0.0 | 2.88 | 7.46 | 0.0 | 117.66 | -13.27 | 0.0 | 31.54 | -7.29 | 0.0 | 69.09 | -1.29 | 0.0 | 80.11 | -19.64 | 0.0 |
| 19Q2 (2) | 0.67 | 6.35 | 0.0 | 2.68 | -4.96 | 0.0 | 135.67 | -6.28 | 0.0 | 34.02 | 5.39 | 0.0 | 69.99 | 4.68 | 0.0 | 99.69 | -9.53 | 0.0 |
| 19Q1 (1) | 0.63 | 0.0 | 0.0 | 2.82 | 0.0 | 0.0 | 144.76 | 0.0 | 0.0 | 32.28 | 0.0 | 0.0 | 66.86 | 0.0 | 0.0 | 110.19 | 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) | 2.74 | 15.13 | 10.84 | 14.95 | 133.41 | -12.83 | 33.66 | -13.07 | 58.63 | -5.34 | 108.44 | -16.47 |
| 2022 (9) | 2.38 | -14.7 | 9.43 | -21.09 | 153.04 | 16.85 | 38.72 | 26.74 | 61.94 | 12.09 | 129.82 | 22.17 |
| 2021 (8) | 2.79 | 3.33 | 11.95 | 7.27 | 130.97 | -3.2 | 30.55 | -6.8 | 55.26 | -2.25 | 106.26 | -4.74 |
| 2020 (7) | 2.70 | -3.23 | 11.14 | 0.36 | 135.30 | 3.44 | 32.78 | -0.27 | 56.53 | -4.15 | 111.55 | 6.55 |
| 2019 (6) | 2.79 | 11.16 | 11.10 | -5.61 | 130.80 | -10.17 | 32.87 | 5.96 | 58.98 | -7.48 | 104.69 | -7.26 |
| 2018 (5) | 2.51 | 4.15 | 11.76 | 27.55 | 145.61 | -3.98 | 31.02 | -21.65 | 63.75 | 0.14 | 112.89 | -11.51 |
| 2017 (4) | 2.41 | 43.45 | 9.22 | 21.8 | 151.65 | -30.01 | 39.59 | -17.85 | 63.66 | -16.47 | 127.58 | -32.37 |
| 2016 (3) | 1.68 | -11.11 | 7.57 | -20.98 | 216.68 | 12.28 | 48.19 | 26.48 | 76.21 | -18.42 | 188.65 | 37.04 |
| 2015 (2) | 1.89 | -12.5 | 9.58 | -19.97 | 192.98 | 14.32 | 38.10 | 24.92 | 93.42 | 3.82 | 137.66 | 25.92 |
| 2014 (1) | 2.16 | 15.51 | 11.97 | 1.1 | 168.80 | -13.3 | 30.50 | -1.07 | 89.98 | -10.43 | 109.32 | -12.59 |
