- 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) | 1.74 | -0.57 | 40.32 | 0.72 | 9.09 | 38.46 | 52.19 | 0.1 | -28.89 | 126.15 | -8.16 | -27.52 | 45.74 | 16.24 | -18.86 | 132.60 | -11.69 | -30.6 |
| 23Q3 (19) | 1.75 | -4.37 | 4.17 | 0.66 | 15.79 | 10.0 | 52.14 | 4.61 | -4.0 | 137.36 | -13.28 | -9.44 | 39.35 | 20.59 | -36.87 | 150.15 | -14.49 | 4.51 |
| 23Q2 (18) | 1.83 | 12.96 | 8.93 | 0.57 | 5.56 | -8.06 | 49.84 | -11.35 | -8.11 | 158.39 | -6.6 | 8.33 | 32.63 | -8.01 | -48.69 | 175.60 | -7.74 | 28.32 |
| 23Q1 (17) | 1.62 | 30.65 | 24.62 | 0.54 | 3.85 | -12.9 | 56.22 | -23.4 | -19.83 | 169.59 | -2.56 | 15.63 | 35.47 | -37.08 | -51.42 | 190.34 | -0.38 | 32.36 |
| 22Q4 (16) | 1.24 | -26.19 | -16.78 | 0.52 | -13.33 | -29.73 | 73.39 | 35.13 | 19.9 | 174.04 | 14.74 | 42.14 | 56.37 | -9.56 | -16.7 | 191.07 | 32.99 | 64.74 |
| 22Q3 (15) | 1.68 | 0.0 | -6.15 | 0.60 | -3.23 | -16.67 | 54.31 | 0.13 | 6.62 | 151.68 | 3.74 | 20.19 | 62.33 | -2.0 | -10.23 | 143.67 | 4.98 | 33.39 |
| 22Q2 (14) | 1.68 | 29.23 | -23.29 | 0.62 | 0.0 | -20.51 | 54.24 | -22.66 | 30.38 | 146.21 | -0.31 | 25.17 | 63.60 | -12.89 | 6.93 | 136.85 | -4.83 | 38.33 |
| 22Q1 (13) | 1.30 | -12.75 | -22.16 | 0.62 | -16.22 | -11.43 | 70.13 | 14.57 | 28.87 | 146.67 | 19.79 | 12.43 | 73.01 | 7.89 | 18.22 | 143.80 | 23.99 | 16.81 |
| 21Q4 (12) | 1.49 | -16.76 | -5.1 | 0.74 | 2.78 | -7.5 | 61.21 | 20.16 | 5.3 | 122.44 | -2.98 | 7.66 | 67.67 | -2.53 | 31.19 | 115.98 | 7.68 | -3.58 |
| 21Q3 (11) | 1.79 | -18.26 | 34.59 | 0.72 | -7.69 | 5.88 | 50.94 | 22.45 | -25.52 | 126.20 | 8.04 | -6.35 | 69.43 | 16.73 | 0.75 | 107.71 | 8.87 | -19.76 |
| 21Q2 (10) | 2.19 | 31.14 | 57.55 | 0.78 | 11.43 | -2.5 | 41.60 | -23.56 | -36.55 | 116.81 | -10.46 | 3.18 | 59.48 | -3.69 | -7.24 | 98.93 | -19.64 | -13.71 |
| 21Q1 (9) | 1.67 | 6.37 | 18.44 | 0.70 | -12.5 | -13.58 | 54.42 | -6.38 | -15.55 | 130.45 | 14.7 | 15.97 | 61.76 | 19.74 | 3.55 | 123.11 | 2.34 | 4.96 |
| 20Q4 (8) | 1.57 | 18.05 | 8.28 | 0.80 | 17.65 | 0.0 | 58.13 | -15.0 | -7.42 | 113.73 | -15.61 | 0.02 | 51.58 | -25.15 | -13.72 | 120.29 | -10.39 | 3.05 |
| 20Q3 (7) | 1.33 | -4.32 | -2.92 | 0.68 | -15.0 | -6.85 | 68.39 | 4.32 | 3.09 | 134.76 | 19.04 | 8.37 | 68.91 | 7.47 | -1.59 | 134.24 | 17.09 | 11.25 |
| 20Q2 (6) | 1.39 | -1.42 | -4.14 | 0.80 | -1.23 | -3.61 | 65.56 | 1.74 | 4.18 | 113.21 | 0.64 | 3.13 | 64.12 | 7.51 | 7.66 | 114.65 | -2.25 | 1.34 |
| 20Q1 (5) | 1.41 | -2.76 | 1.44 | 0.81 | 1.25 | 2.53 | 64.44 | 2.63 | -1.53 | 112.49 | -1.07 | -1.8 | 59.64 | -0.23 | 13.38 | 117.29 | 0.48 | -7.93 |
| 19Q4 (4) | 1.45 | 5.84 | 0.0 | 0.80 | 9.59 | 0.0 | 62.79 | -5.35 | 0.0 | 113.71 | -8.56 | 0.0 | 59.78 | -14.62 | 0.0 | 116.73 | -3.27 | 0.0 |
| 19Q3 (3) | 1.37 | -5.52 | 0.0 | 0.73 | -12.05 | 0.0 | 66.34 | 5.42 | 0.0 | 124.35 | 13.28 | 0.0 | 70.02 | 17.56 | 0.0 | 120.67 | 6.66 | 0.0 |
| 19Q2 (2) | 1.45 | 4.32 | 0.0 | 0.83 | 5.06 | 0.0 | 62.93 | -3.84 | 0.0 | 109.77 | -4.17 | 0.0 | 59.56 | 13.23 | 0.0 | 113.13 | -11.19 | 0.0 |
| 19Q1 (1) | 1.39 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 65.44 | 0.0 | 0.0 | 114.55 | 0.0 | 0.0 | 52.60 | 0.0 | 0.0 | 127.39 | 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) | 7.01 | 13.8 | 2.44 | -5.43 | 52.05 | -12.12 | 149.59 | 5.55 | 44.10 | -20.21 | 157.55 | 8.13 |
| 2022 (9) | 6.16 | 0.98 | 2.58 | -10.42 | 59.23 | -1.09 | 141.73 | 11.76 | 55.27 | -13.83 | 145.70 | 18.88 |
| 2021 (8) | 6.10 | -1.29 | 2.88 | -11.66 | 59.88 | 1.42 | 126.82 | 13.28 | 64.14 | 19.91 | 122.56 | 4.31 |
| 2020 (7) | 6.18 | 4.39 | 3.26 | 4.15 | 59.04 | -4.17 | 111.95 | -4.14 | 53.49 | 1.92 | 117.50 | -6.69 |
| 2019 (6) | 5.92 | -7.79 | 3.13 | 8.3 | 61.61 | 8.35 | 116.79 | -7.6 | 52.48 | -14.67 | 125.92 | 3.42 |
| 2018 (5) | 6.42 | 12.83 | 2.89 | -8.83 | 56.86 | -11.31 | 126.40 | 9.7 | 61.50 | -7.87 | 121.76 | 8.16 |
| 2017 (4) | 5.69 | -24.64 | 3.17 | -15.47 | 64.11 | 32.68 | 115.22 | 18.48 | 66.75 | -12.76 | 112.57 | 62.98 |
| 2016 (3) | 7.55 | 16.33 | 3.75 | -5.78 | 48.32 | -14.07 | 97.25 | 5.91 | 76.51 | -13.37 | 69.07 | 15.64 |
| 2015 (2) | 6.49 | -7.55 | 3.98 | 7.28 | 56.23 | 8.13 | 91.82 | -6.66 | 88.32 | 13.36 | 59.73 | -17.57 |
| 2014 (1) | 7.02 | -21.48 | 3.71 | 5.4 | 52.00 | 27.36 | 98.37 | -5.15 | 77.91 | 14.34 | 72.46 | -5.17 |
