- 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) | 0.87 | 3.57 | 20.83 | 0.84 | 7.69 | 0.0 | 105.07 | -3.52 | -17.03 | 107.83 | -7.58 | -0.1 | 93.99 | 11.52 | -28.73 | 118.90 | -15.85 | 15.79 |
| 23Q3 (19) | 0.84 | -4.55 | -28.81 | 0.78 | -3.7 | -39.53 | 108.90 | 5.42 | 41.1 | 116.68 | 4.05 | 66.0 | 84.28 | 65.09 | 3.15 | 141.30 | -14.05 | 114.87 |
| 23Q2 (18) | 0.88 | 60.0 | 14.29 | 0.81 | 42.11 | 2.53 | 103.30 | -37.44 | -12.42 | 112.14 | -29.52 | -2.88 | 51.05 | -60.67 | -51.65 | 164.39 | -15.45 | 28.6 |
| 23Q1 (17) | 0.55 | -23.61 | -26.67 | 0.57 | -32.14 | -25.0 | 165.11 | 30.39 | 36.11 | 159.10 | 47.4 | 32.47 | 129.79 | -1.58 | 11.1 | 194.42 | 89.33 | 56.05 |
| 22Q4 (16) | 0.72 | -38.98 | -12.2 | 0.84 | -34.88 | 9.09 | 126.63 | 64.07 | 13.49 | 107.94 | 53.56 | -8.97 | 131.87 | 61.39 | -0.37 | 102.69 | 56.16 | 5.01 |
| 22Q3 (15) | 1.18 | 53.25 | 25.53 | 1.29 | 63.29 | 27.72 | 77.18 | -34.57 | -20.24 | 70.29 | -39.13 | -22.1 | 81.71 | -22.62 | -22.75 | 65.76 | -48.56 | -19.02 |
| 22Q2 (14) | 0.77 | 2.67 | -9.41 | 0.79 | 3.95 | -26.17 | 117.95 | -2.77 | 10.2 | 115.47 | -3.86 | 36.22 | 105.59 | -9.61 | 6.3 | 127.83 | 2.6 | 38.24 |
| 22Q1 (13) | 0.75 | -8.54 | -2.6 | 0.76 | -1.3 | -28.3 | 121.31 | 8.72 | 3.02 | 120.10 | 1.29 | 40.19 | 116.82 | -11.74 | 4.91 | 124.59 | 27.41 | 35.32 |
| 21Q4 (12) | 0.82 | -12.77 | -1.2 | 0.77 | -23.76 | -37.9 | 111.58 | 15.32 | 2.0 | 118.57 | 31.41 | 61.23 | 132.36 | 25.13 | 33.99 | 97.79 | 20.42 | 16.21 |
| 21Q3 (11) | 0.94 | 10.59 | -11.32 | 1.01 | -5.61 | -23.48 | 96.76 | -9.6 | 12.87 | 90.23 | 6.44 | 30.82 | 105.78 | 6.49 | 28.26 | 81.21 | -12.18 | 12.45 |
| 21Q2 (10) | 0.85 | 10.39 | -12.37 | 1.07 | 0.94 | 3.88 | 107.03 | -9.1 | 14.23 | 84.77 | -1.05 | -3.6 | 99.33 | -10.79 | 4.2 | 92.47 | 0.43 | 7.15 |
| 21Q1 (9) | 0.77 | -7.23 | 2.67 | 1.06 | -14.52 | 17.78 | 117.75 | 7.64 | -2.87 | 85.67 | 16.49 | -14.81 | 111.35 | 12.73 | -1.5 | 92.07 | 9.41 | -15.34 |
| 20Q4 (8) | 0.83 | -21.7 | -6.74 | 1.24 | -6.06 | 14.81 | 109.39 | 27.6 | 7.08 | 73.54 | 6.63 | -12.46 | 98.78 | 19.78 | 3.59 | 84.15 | 16.52 | -7.34 |
| 20Q3 (7) | 1.06 | 9.28 | 35.9 | 1.32 | 28.16 | 26.92 | 85.73 | -8.51 | -26.33 | 68.97 | -21.57 | -20.82 | 82.47 | -13.49 | -9.16 | 72.22 | -16.32 | -35.92 |
| 20Q2 (6) | 0.97 | 29.33 | 31.08 | 1.03 | 14.44 | 4.04 | 93.70 | -22.71 | -24.21 | 87.94 | -12.55 | -4.26 | 95.33 | -15.67 | -12.45 | 86.30 | -20.64 | -19.04 |
| 20Q1 (5) | 0.75 | -15.73 | -7.41 | 0.90 | -16.67 | -10.89 | 121.23 | 18.67 | 7.42 | 100.56 | 19.7 | 11.57 | 113.04 | 18.54 | -12.48 | 108.75 | 19.74 | 47.3 |
| 19Q4 (4) | 0.89 | 14.1 | 0.0 | 1.08 | 3.85 | 0.0 | 102.16 | -12.21 | 0.0 | 84.01 | -3.56 | 0.0 | 95.36 | 5.03 | 0.0 | 90.82 | -19.41 | 0.0 |
| 19Q3 (3) | 0.78 | 5.41 | 0.0 | 1.04 | 5.05 | 0.0 | 116.37 | -5.87 | 0.0 | 87.11 | -5.16 | 0.0 | 90.79 | -16.62 | 0.0 | 112.70 | 5.73 | 0.0 |
| 19Q2 (2) | 0.74 | -8.64 | 0.0 | 0.99 | -1.98 | 0.0 | 123.63 | 9.54 | 0.0 | 91.85 | 1.91 | 0.0 | 108.89 | -15.69 | 0.0 | 106.59 | 44.37 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 112.86 | 0.0 | 0.0 | 90.13 | 0.0 | 0.0 | 129.16 | 0.0 | 0.0 | 73.83 | 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) | 1.95 | -44.76 | 2.50 | -32.07 | 186.94 | 80.76 | 146.02 | 47.2 | 147.02 | 38.78 | 185.94 | 92.33 |
| 2022 (9) | 3.53 | 16.5 | 3.68 | 7.29 | 103.42 | -14.26 | 99.20 | -6.83 | 105.94 | -14.82 | 96.68 | -5.88 |
| 2021 (8) | 3.03 | -14.89 | 3.43 | -26.87 | 120.62 | 17.48 | 106.47 | 36.69 | 124.37 | 24.12 | 102.72 | 27.81 |
| 2020 (7) | 3.56 | 10.9 | 4.69 | 15.8 | 102.67 | -9.76 | 77.89 | -13.6 | 100.20 | -20.43 | 80.37 | 3.05 |
| 2019 (6) | 3.21 | -24.47 | 4.05 | -20.12 | 113.78 | 32.43 | 90.15 | 25.3 | 125.93 | 12.6 | 77.99 | 69.4 |
| 2018 (5) | 4.25 | -18.89 | 5.07 | -3.8 | 85.92 | 23.43 | 71.95 | 3.97 | 111.84 | -2.6 | 46.04 | 91.99 |
| 2017 (4) | 5.24 | 4.8 | 5.27 | -12.46 | 69.61 | -4.67 | 69.20 | 14.06 | 114.83 | 6.57 | 23.98 | -7.56 |
| 2016 (3) | 5.00 | 16.82 | 6.02 | -1.47 | 73.02 | -14.41 | 60.67 | 1.51 | 107.75 | -1.02 | 25.94 | -28.36 |
| 2015 (2) | 4.28 | -9.32 | 6.11 | -31.5 | 85.31 | 10.35 | 59.77 | 46.14 | 108.86 | 22.18 | 36.21 | 24.35 |
| 2014 (1) | 4.72 | -5.6 | 8.92 | -13.48 | 77.31 | 5.99 | 40.90 | 15.57 | 89.10 | 9.89 | 29.12 | 6.82 |
