- 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) | 1.07 | -6.96 | -0.93 | 1.63 | -8.94 | 10.14 | 84.78 | 6.78 | 0.39 | 55.82 | 9.8 | -9.13 | 67.18 | 13.59 | 12.27 | 73.41 | 3.25 | -14.68 |
| 23Q3 (19) | 1.15 | -1.71 | 0.0 | 1.79 | 3.47 | 17.76 | 79.40 | 1.82 | 0.54 | 50.84 | -3.14 | -14.88 | 59.14 | 10.54 | -6.32 | 71.10 | -7.64 | -5.9 |
| 23Q2 (18) | 1.17 | 4.46 | -7.14 | 1.73 | 11.61 | 7.45 | 77.98 | -3.63 | 7.65 | 52.49 | -10.46 | -6.85 | 53.50 | -4.12 | -13.72 | 76.98 | -8.07 | 15.27 |
| 23Q1 (17) | 1.12 | 3.7 | -2.61 | 1.55 | 4.73 | 0.0 | 80.92 | -4.18 | 2.13 | 58.62 | -4.57 | -0.27 | 55.80 | -6.75 | -13.46 | 83.74 | -2.67 | 13.89 |
| 22Q4 (16) | 1.08 | -6.09 | -12.9 | 1.48 | -2.63 | -13.95 | 84.45 | 6.94 | 15.01 | 61.43 | 2.85 | 16.3 | 59.84 | -5.21 | 7.07 | 86.04 | 13.87 | 22.29 |
| 22Q3 (15) | 1.15 | -8.73 | -10.85 | 1.52 | -5.59 | -8.98 | 78.97 | 9.01 | 12.13 | 59.73 | 6.0 | 9.34 | 63.13 | 1.81 | 12.85 | 75.56 | 13.15 | 9.32 |
| 22Q2 (14) | 1.26 | 9.57 | 11.5 | 1.61 | 3.87 | -0.62 | 72.44 | -8.57 | -10.2 | 56.35 | -4.13 | 0.5 | 62.01 | -3.83 | -3.83 | 66.78 | -9.18 | -7.6 |
| 22Q1 (13) | 1.15 | -7.26 | 0.0 | 1.55 | -9.88 | -20.92 | 79.23 | 7.9 | -0.24 | 58.78 | 11.28 | 26.33 | 64.48 | 15.37 | -2.05 | 73.53 | 4.51 | 22.29 |
| 21Q4 (12) | 1.24 | -3.88 | -7.46 | 1.72 | 2.99 | -29.22 | 73.43 | 4.26 | 8.1 | 52.82 | -3.31 | 40.82 | 55.89 | -0.09 | 0.25 | 70.36 | 1.79 | 41.6 |
| 21Q3 (11) | 1.29 | 14.16 | -5.15 | 1.67 | 3.09 | -21.23 | 70.43 | -12.69 | 5.61 | 54.63 | -2.57 | 27.55 | 55.94 | -13.24 | 5.83 | 69.12 | -4.36 | 21.97 |
| 21Q2 (10) | 1.13 | -1.74 | 16.49 | 1.62 | -17.35 | -8.47 | 80.67 | 1.57 | -13.59 | 56.07 | 20.5 | 8.83 | 64.48 | -2.05 | -12.45 | 72.27 | 20.19 | 1.46 |
| 21Q1 (9) | 1.15 | -14.18 | 4.55 | 1.96 | -19.34 | -32.65 | 79.42 | 16.91 | -4.02 | 46.53 | 24.05 | 48.71 | 65.83 | 18.08 | 10.4 | 60.13 | 21.01 | 10.51 |
| 20Q4 (8) | 1.34 | -1.47 | 17.54 | 2.43 | 14.62 | -11.96 | 67.93 | 1.86 | -15.16 | 37.51 | -12.42 | 13.94 | 55.75 | 5.47 | -15.93 | 49.69 | -12.32 | 6.45 |
| 20Q3 (7) | 1.36 | 40.21 | 7.94 | 2.12 | 19.77 | -36.34 | 66.69 | -28.57 | -7.91 | 42.83 | -16.87 | 56.54 | 52.86 | -28.23 | -3.04 | 56.67 | -20.44 | 25.21 |
| 20Q2 (6) | 0.97 | -11.82 | -11.01 | 1.77 | -39.18 | -36.56 | 93.36 | 12.82 | 12.2 | 51.52 | 64.65 | 58.04 | 73.65 | 23.51 | 5.8 | 71.23 | 30.91 | 54.18 |
| 20Q1 (5) | 1.10 | -3.51 | -1.79 | 2.91 | 5.43 | 5.05 | 82.75 | 3.35 | 2.1 | 31.29 | -4.95 | -4.84 | 59.63 | -10.07 | -21.34 | 54.41 | 16.56 | 42.7 |
| 19Q4 (4) | 1.14 | -9.52 | 0.0 | 2.76 | -17.12 | 0.0 | 80.07 | 10.56 | 0.0 | 32.92 | 20.32 | 0.0 | 66.31 | 21.63 | 0.0 | 46.68 | 3.14 | 0.0 |
| 19Q3 (3) | 1.26 | 15.6 | 0.0 | 3.33 | 19.35 | 0.0 | 72.42 | -12.97 | 0.0 | 27.36 | -16.07 | 0.0 | 54.52 | -21.68 | 0.0 | 45.26 | -2.03 | 0.0 |
| 19Q2 (2) | 1.09 | -2.68 | 0.0 | 2.79 | 0.72 | 0.0 | 83.21 | 2.67 | 0.0 | 32.60 | -0.85 | 0.0 | 69.61 | -8.18 | 0.0 | 46.20 | 21.16 | 0.0 |
| 19Q1 (1) | 1.12 | 0.0 | 0.0 | 2.77 | 0.0 | 0.0 | 81.05 | 0.0 | 0.0 | 32.88 | 0.0 | 0.0 | 75.81 | 0.0 | 0.0 | 38.13 | 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) | 4.64 | -5.69 | 6.68 | -3.88 | 78.73 | 6.03 | 54.67 | 4.03 | 57.65 | 8.2 | 75.75 | 3.05 |
| 2022 (9) | 4.92 | 12.07 | 6.95 | -1.7 | 74.25 | -10.68 | 52.55 | 1.72 | 53.28 | -21.3 | 73.51 | 9.57 |
| 2021 (8) | 4.39 | 10.03 | 7.07 | -15.02 | 83.13 | -9.21 | 51.66 | 17.81 | 67.70 | -11.96 | 67.09 | 14.66 |
| 2020 (7) | 3.99 | -15.29 | 8.32 | -21.73 | 91.56 | 18.19 | 43.85 | 27.69 | 76.90 | 5.7 | 58.51 | 49.76 |
| 2019 (6) | 4.71 | 4.67 | 10.63 | -16.5 | 77.47 | -4.46 | 34.34 | 19.78 | 72.75 | -13.53 | 39.07 | 52.5 |
| 2018 (5) | 4.50 | -24.62 | 12.73 | -25.07 | 81.09 | 32.61 | 28.67 | 33.47 | 84.13 | 6.47 | 25.62 | 609.7 |
| 2017 (4) | 5.97 | 18.45 | 16.99 | 18.07 | 61.15 | -15.62 | 21.48 | -15.33 | 79.02 | -6.77 | 3.61 | -72.4 |
| 2016 (3) | 5.04 | 13.0 | 14.39 | 3.15 | 72.47 | -11.37 | 25.37 | -3.06 | 84.76 | -3.37 | 13.08 | -35.31 |
| 2015 (2) | 4.46 | 12.34 | 13.95 | -2.52 | 81.77 | -10.96 | 26.17 | 2.59 | 87.72 | 16.45 | 20.22 | -51.88 |
| 2014 (1) | 3.97 | 0.76 | 14.31 | -12.32 | 91.84 | -0.79 | 25.51 | 14.09 | 75.33 | -3.65 | 42.02 | 14.34 |
