- 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) | 2.30 | 21.69 | 51.32 | 0.60 | 11.11 | -41.18 | 39.61 | -17.75 | -33.9 | 151.86 | -9.84 | 69.94 | 37.56 | 20.31 | 14.97 | 153.91 | -16.98 | 31.99 |
| 23Q3 (19) | 1.89 | 7.39 | 9.88 | 0.54 | -12.9 | -45.45 | 48.16 | -6.96 | -8.87 | 168.44 | 14.37 | 83.15 | 31.22 | -25.08 | 19.21 | 185.38 | 17.81 | 56.27 |
| 23Q2 (18) | 1.76 | -0.56 | 2.33 | 0.62 | -34.04 | -20.51 | 51.76 | 0.49 | -2.1 | 147.27 | 52.9 | 26.46 | 41.67 | -5.62 | 20.96 | 157.36 | 51.77 | 16.67 |
| 23Q1 (17) | 1.77 | 16.45 | -5.35 | 0.94 | -7.84 | 13.25 | 51.51 | -14.04 | 6.05 | 96.32 | 7.79 | -12.63 | 44.15 | 35.14 | 22.43 | 103.68 | -11.09 | -15.54 |
| 22Q4 (16) | 1.52 | -11.63 | -23.23 | 1.02 | 3.03 | 9.68 | 59.92 | 13.38 | 30.49 | 89.36 | -2.84 | -8.42 | 32.67 | 24.74 | 4.08 | 116.61 | -1.7 | 4.02 |
| 22Q3 (15) | 1.72 | 0.0 | -6.01 | 0.99 | 26.92 | 25.32 | 52.85 | -0.04 | 6.1 | 91.97 | -21.03 | -19.91 | 26.19 | -23.98 | -22.79 | 118.63 | -12.05 | -9.26 |
| 22Q2 (14) | 1.72 | -8.02 | -16.5 | 0.78 | -6.02 | -2.5 | 52.87 | 8.85 | 19.7 | 116.46 | 5.64 | 2.93 | 34.45 | -4.46 | -23.33 | 134.88 | 9.88 | 20.03 |
| 22Q1 (13) | 1.87 | -5.56 | -11.79 | 0.83 | -10.75 | -3.49 | 48.57 | 5.77 | 13.24 | 110.24 | 12.97 | 4.47 | 36.06 | 14.88 | -35.81 | 122.75 | 9.5 | 33.09 |
| 21Q4 (12) | 1.98 | 8.2 | -12.0 | 0.93 | 17.72 | -24.39 | 45.92 | -7.81 | 13.38 | 97.58 | -15.03 | 32.24 | 31.39 | -7.46 | -25.58 | 112.10 | -14.25 | 55.46 |
| 21Q3 (11) | 1.83 | -11.17 | -20.09 | 0.79 | -1.25 | -42.34 | 49.81 | 12.77 | 25.37 | 114.84 | 1.5 | 72.98 | 33.92 | -24.5 | 20.41 | 130.73 | 16.34 | 67.71 |
| 21Q2 (10) | 2.06 | -2.83 | -10.43 | 0.80 | -6.98 | -16.67 | 44.17 | 2.98 | 11.79 | 113.14 | 7.22 | 18.78 | 44.93 | -20.02 | 45.4 | 112.37 | 21.84 | 8.2 |
| 21Q1 (9) | 2.12 | -5.78 | -9.4 | 0.86 | -30.08 | 1.18 | 42.89 | 5.9 | 10.4 | 105.52 | 43.0 | -1.09 | 56.18 | 33.19 | 17.36 | 92.23 | 27.9 | -5.57 |
| 20Q4 (8) | 2.25 | -1.75 | -3.02 | 1.23 | -10.22 | 1.65 | 40.50 | 1.94 | 3.32 | 73.79 | 11.15 | -1.81 | 42.18 | 49.73 | 13.05 | 72.11 | -7.49 | -6.4 |
| 20Q3 (7) | 2.29 | -0.43 | 5.05 | 1.37 | 42.71 | 3.79 | 39.73 | 0.56 | -4.91 | 66.39 | -30.3 | -3.39 | 28.17 | -8.83 | -22.46 | 77.95 | -24.94 | 5.1 |
| 20Q2 (6) | 2.30 | -1.71 | 18.56 | 0.96 | 12.94 | -51.02 | 39.51 | 1.7 | -15.95 | 95.25 | -10.71 | 105.28 | 30.90 | -35.45 | -24.74 | 103.85 | 6.33 | 98.34 |
| 20Q1 (5) | 2.34 | 0.86 | 5.41 | 0.85 | -29.75 | -57.29 | 38.85 | -0.89 | -5.2 | 106.68 | 41.96 | 132.87 | 47.87 | 28.3 | 36.42 | 97.67 | 26.78 | 88.92 |
| 19Q4 (4) | 2.32 | 6.42 | 0.0 | 1.21 | -8.33 | 0.0 | 39.20 | -6.18 | 0.0 | 75.15 | 9.36 | 0.0 | 37.31 | 2.7 | 0.0 | 77.04 | 3.87 | 0.0 |
| 19Q3 (3) | 2.18 | 12.37 | 0.0 | 1.32 | -32.65 | 0.0 | 41.78 | -11.13 | 0.0 | 68.72 | 48.1 | 0.0 | 36.33 | -11.52 | 0.0 | 74.17 | 41.65 | 0.0 |
| 19Q2 (2) | 1.94 | -12.61 | 0.0 | 1.96 | -1.51 | 0.0 | 47.01 | 14.71 | 0.0 | 46.40 | 1.29 | 0.0 | 41.06 | 17.01 | 0.0 | 52.36 | 1.28 | 0.0 |
| 19Q1 (1) | 2.22 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | 40.98 | 0.0 | 0.0 | 45.81 | 0.0 | 0.0 | 35.09 | 0.0 | 0.0 | 51.70 | 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) | 7.65 | 4.22 | 2.64 | -33.83 | 47.73 | -4.02 | 138.47 | 51.33 | 50.17 | 29.37 | 136.02 | 32.75 |
| 2022 (9) | 7.34 | -17.25 | 3.99 | -5.67 | 49.73 | 20.91 | 91.50 | 6.14 | 38.78 | -4.97 | 102.46 | 18.41 |
| 2021 (8) | 8.87 | -8.18 | 4.23 | -8.04 | 41.13 | 8.81 | 86.21 | 8.55 | 40.81 | -15.07 | 86.53 | 25.08 |
| 2020 (7) | 9.66 | 9.4 | 4.60 | -19.3 | 37.80 | -8.52 | 79.42 | 24.02 | 48.05 | 19.59 | 69.18 | 6.14 |
| 2019 (6) | 8.83 | -9.44 | 5.70 | -7.01 | 41.32 | 10.36 | 64.04 | 7.63 | 40.18 | 23.18 | 65.18 | 1.34 |
| 2018 (5) | 9.75 | 3.72 | 6.13 | 30.15 | 37.44 | -3.55 | 59.50 | -23.15 | 32.62 | -25.76 | 64.32 | -11.04 |
| 2017 (4) | 9.40 | 3.75 | 4.71 | -3.48 | 38.82 | -3.67 | 77.42 | 3.61 | 43.94 | -23.53 | 72.30 | 25.61 |
| 2016 (3) | 9.06 | -5.13 | 4.88 | -6.51 | 40.30 | 5.44 | 74.72 | 6.93 | 57.46 | 7.08 | 57.56 | 5.73 |
| 2015 (2) | 9.55 | -24.86 | 5.22 | -21.27 | 38.22 | 33.12 | 69.88 | 26.89 | 53.66 | 32.56 | 54.44 | 25.73 |
| 2014 (1) | 12.71 | -16.6 | 6.63 | -9.18 | 28.71 | 19.82 | 55.07 | 10.18 | 40.48 | -5.97 | 43.30 | 40.17 |
