- 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) | 1.71 | -1.72 | 24.82 | 0.52 | 33.33 | 36.84 | 53.21 | 1.7 | -19.86 | 176.49 | -23.91 | -26.43 | 20.27 | -11.98 | -13.41 | 209.44 | -19.83 | -25.96 |
| 23Q3 (19) | 1.74 | -9.84 | 14.47 | 0.39 | 8.33 | -2.5 | 52.32 | 11.01 | -12.41 | 231.96 | -8.24 | 2.67 | 23.03 | 44.21 | -25.28 | 261.25 | -7.99 | 2.52 |
| 23Q2 (18) | 1.93 | 46.21 | 7.82 | 0.36 | 12.5 | -21.74 | 47.13 | -31.5 | -7.5 | 252.79 | -10.79 | 27.61 | 15.97 | -0.99 | -49.97 | 283.94 | -15.51 | 30.78 |
| 23Q1 (17) | 1.32 | -3.65 | -15.92 | 0.32 | -15.79 | -41.82 | 68.80 | 3.61 | 18.44 | 283.38 | 18.13 | 71.74 | 16.13 | -31.1 | -45.84 | 336.05 | 18.8 | 73.83 |
| 22Q4 (16) | 1.37 | -9.87 | -13.84 | 0.38 | -5.0 | -41.54 | 66.40 | 11.17 | 16.29 | 239.89 | 6.18 | 70.69 | 23.41 | -24.04 | -5.03 | 282.88 | 11.0 | 63.52 |
| 22Q3 (15) | 1.52 | -15.08 | 0.0 | 0.40 | -13.04 | -29.82 | 59.73 | 17.23 | -0.43 | 225.93 | 14.05 | 42.71 | 30.82 | -3.45 | 14.44 | 254.84 | 17.37 | 33.17 |
| 22Q2 (14) | 1.79 | 14.01 | 15.48 | 0.46 | -16.36 | -22.03 | 50.95 | -12.29 | -13.07 | 198.09 | 20.05 | 27.98 | 31.92 | 7.19 | 13.43 | 217.12 | 12.31 | 17.2 |
| 22Q1 (13) | 1.57 | -1.26 | -4.85 | 0.55 | -15.38 | -16.67 | 58.09 | 1.73 | 5.46 | 165.01 | 17.41 | 19.81 | 29.78 | 20.81 | 17.15 | 193.32 | 11.75 | 15.49 |
| 21Q4 (12) | 1.59 | 4.61 | 8.9 | 0.65 | 14.04 | 16.07 | 57.10 | -4.82 | -8.55 | 140.54 | -11.22 | -12.89 | 24.65 | -8.47 | -31.57 | 172.99 | -9.6 | -7.86 |
| 21Q3 (11) | 1.52 | -1.94 | 0.66 | 0.57 | -3.39 | -13.64 | 59.99 | 2.35 | -0.56 | 158.31 | 2.28 | 14.99 | 26.93 | -4.3 | -33.82 | 191.37 | 3.3 | 21.66 |
| 21Q2 (10) | 1.55 | -6.06 | 2.65 | 0.59 | -10.61 | -21.33 | 58.61 | 6.41 | -2.79 | 154.78 | 12.38 | 27.47 | 28.14 | 10.7 | -21.53 | 185.25 | 10.67 | 27.01 |
| 21Q1 (9) | 1.65 | 13.01 | 39.83 | 0.66 | 17.86 | 1.54 | 55.08 | -11.79 | -28.55 | 137.73 | -14.63 | -2.26 | 25.42 | -29.43 | -33.8 | 167.39 | -10.84 | -6.8 |
| 20Q4 (8) | 1.46 | -3.31 | 23.73 | 0.56 | -15.15 | -32.53 | 62.44 | 3.5 | -19.22 | 161.33 | 17.19 | 47.6 | 36.02 | -11.48 | 21.03 | 187.75 | 19.36 | 19.71 |
| 20Q3 (7) | 1.51 | 0.0 | 13.53 | 0.66 | -12.0 | -2.94 | 60.33 | 0.07 | -12.07 | 137.67 | 13.38 | 2.34 | 40.69 | 13.47 | 60.32 | 157.30 | 7.85 | -11.5 |
| 20Q2 (6) | 1.51 | 27.97 | 16.15 | 0.75 | 15.38 | 20.97 | 60.29 | -21.79 | -13.72 | 121.42 | -13.83 | -17.66 | 35.86 | -6.61 | 96.71 | 145.85 | -18.79 | -26.75 |
| 20Q1 (5) | 1.18 | 0.0 | 6.31 | 0.65 | -21.69 | 44.44 | 77.09 | -0.27 | -6.27 | 140.91 | 28.92 | -30.74 | 38.40 | 29.03 | -8.92 | 179.60 | 14.51 | -26.25 |
| 19Q4 (4) | 1.18 | -11.28 | 0.0 | 0.83 | 22.06 | 0.0 | 77.30 | 12.67 | 0.0 | 109.30 | -18.75 | 0.0 | 29.76 | 17.26 | 0.0 | 156.84 | -11.76 | 0.0 |
| 19Q3 (3) | 1.33 | 2.31 | 0.0 | 0.68 | 9.68 | 0.0 | 68.61 | -1.82 | 0.0 | 134.52 | -8.78 | 0.0 | 25.38 | 39.22 | 0.0 | 177.75 | -10.73 | 0.0 |
| 19Q2 (2) | 1.30 | 17.12 | 0.0 | 0.62 | 37.78 | 0.0 | 69.88 | -15.04 | 0.0 | 147.46 | -27.52 | 0.0 | 18.23 | -56.76 | 0.0 | 199.11 | -18.24 | 0.0 |
| 19Q1 (1) | 1.11 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 82.25 | 0.0 | 0.0 | 203.45 | 0.0 | 0.0 | 42.16 | 0.0 | 0.0 | 243.54 | 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) | 5.45 | -7.31 | 1.64 | -8.89 | 67.00 | 7.98 | 222.61 | 10.04 | 18.44 | -25.46 | 271.17 | 13.18 |
| 2022 (9) | 5.88 | -5.31 | 1.80 | -26.23 | 62.05 | 5.55 | 202.29 | 35.3 | 24.74 | -7.1 | 239.60 | 31.89 |
| 2021 (8) | 6.21 | 1.14 | 2.44 | -8.96 | 58.79 | -1.08 | 149.51 | 9.95 | 26.63 | -11.35 | 181.67 | 9.86 |
| 2020 (7) | 6.14 | 28.45 | 2.68 | 4.69 | 59.43 | -22.11 | 135.98 | -4.72 | 30.04 | -23.15 | 165.37 | -8.09 |
| 2019 (6) | 4.78 | -3.82 | 2.56 | -12.33 | 76.30 | 3.98 | 142.71 | 14.18 | 39.09 | -22.27 | 179.92 | 21.5 |
| 2018 (5) | 4.97 | 65.67 | 2.92 | 5.8 | 73.38 | -39.78 | 124.99 | -5.57 | 50.29 | -3.36 | 148.08 | -26.76 |
| 2017 (4) | 3.00 | -30.88 | 2.76 | -17.61 | 121.86 | 44.92 | 132.36 | 21.32 | 52.04 | -7.37 | 202.18 | 47.57 |
| 2016 (3) | 4.34 | -22.36 | 3.35 | -24.21 | 84.09 | 28.89 | 109.10 | 32.24 | 56.18 | 2.87 | 137.01 | 47.12 |
| 2015 (2) | 5.59 | 25.62 | 4.42 | 11.34 | 65.24 | -20.43 | 82.50 | -10.26 | 54.61 | 5.77 | 93.13 | -23.84 |
| 2014 (1) | 4.45 | 5.45 | 3.97 | -6.81 | 81.99 | -5.25 | 91.93 | 7.37 | 51.63 | -3.08 | 122.29 | 2.87 |
