- 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) | 1.23 | -7.52 | 5.13 | 3.08 | 19.38 | 68.31 | 73.97 | 8.44 | -5.23 | 29.56 | -16.31 | -40.63 | 55.65 | -5.26 | -15.1 | 47.88 | 6.92 | -23.13 |
| 23Q3 (19) | 1.33 | -5.67 | 10.83 | 2.58 | 21.7 | 16.74 | 68.21 | 5.92 | -9.72 | 35.32 | -17.76 | -14.38 | 58.74 | 8.62 | -9.88 | 44.78 | -15.94 | -13.25 |
| 23Q2 (18) | 1.41 | 28.18 | 21.55 | 2.12 | 41.33 | -22.34 | 64.40 | -22.16 | -17.7 | 42.95 | -29.32 | 29.02 | 54.08 | -17.32 | -17.87 | 53.27 | -31.78 | 16.59 |
| 23Q1 (17) | 1.10 | -5.98 | -12.7 | 1.50 | -18.03 | -61.64 | 82.73 | 6.0 | 14.68 | 60.77 | 22.05 | 161.04 | 65.41 | -0.21 | 11.26 | 78.08 | 25.35 | 113.1 |
| 22Q4 (16) | 1.17 | -2.5 | -12.03 | 1.83 | -17.19 | -58.12 | 78.05 | 3.31 | 14.33 | 49.79 | 20.7 | 139.15 | 65.55 | 0.57 | 15.96 | 62.29 | 20.67 | 91.31 |
| 22Q3 (15) | 1.20 | 3.45 | -9.77 | 2.21 | -19.05 | -53.96 | 75.55 | -3.45 | 10.34 | 41.25 | 23.91 | 117.56 | 65.18 | -1.02 | 20.75 | 51.62 | 12.98 | 54.32 |
| 22Q2 (14) | 1.16 | -7.94 | -13.43 | 2.73 | -30.18 | -48.3 | 78.25 | 8.47 | 15.63 | 33.29 | 43.0 | 93.21 | 65.85 | 12.01 | 19.62 | 45.69 | 24.7 | 53.07 |
| 22Q1 (13) | 1.26 | -5.26 | -5.97 | 3.91 | -10.53 | -17.16 | 72.14 | 5.67 | 6.51 | 23.28 | 11.82 | 20.75 | 58.79 | 4.0 | -6.61 | 36.64 | 12.53 | 52.29 |
| 21Q4 (12) | 1.33 | 0.0 | -2.21 | 4.37 | -8.96 | -12.77 | 68.27 | -0.29 | 2.17 | 20.82 | 9.81 | 14.58 | 56.53 | 4.72 | -8.36 | 32.56 | -2.66 | 39.8 |
| 21Q3 (11) | 1.33 | -0.75 | 0.76 | 4.80 | -9.09 | -3.61 | 68.47 | 1.18 | -0.93 | 18.96 | 10.04 | 3.66 | 53.98 | -1.94 | -8.2 | 33.45 | 12.06 | 16.96 |
| 21Q2 (10) | 1.34 | 0.0 | 16.52 | 5.28 | 11.86 | 27.85 | 67.67 | -0.09 | -14.67 | 17.23 | -10.63 | -21.86 | 55.05 | -12.55 | -8.9 | 29.85 | 24.06 | -27.05 |
| 21Q1 (9) | 1.34 | -1.47 | 35.35 | 4.72 | -5.79 | 15.69 | 67.73 | 1.36 | -26.31 | 19.28 | 6.11 | -13.62 | 62.95 | 2.04 | 1.65 | 24.06 | 3.31 | -54.0 |
| 20Q4 (8) | 1.36 | 3.03 | 9.68 | 5.01 | 0.6 | -7.9 | 66.82 | -3.31 | -8.94 | 18.17 | -0.66 | 8.54 | 61.69 | 4.91 | 22.57 | 23.29 | -18.57 | -41.47 |
| 20Q3 (7) | 1.32 | 14.78 | 2.33 | 4.98 | 20.58 | 2.05 | 69.11 | -12.85 | -2.37 | 18.29 | -17.05 | -2.04 | 58.80 | -2.7 | 12.77 | 28.60 | -30.11 | -23.37 |
| 20Q2 (6) | 1.15 | 16.16 | -8.73 | 4.13 | 1.23 | -1.43 | 79.30 | -13.72 | 10.14 | 22.05 | -1.21 | 1.43 | 60.43 | -2.42 | 19.43 | 40.92 | -21.76 | -5.15 |
| 20Q1 (5) | 0.99 | -20.16 | -7.48 | 4.08 | -25.0 | 1.24 | 91.91 | 25.25 | 7.6 | 22.32 | 33.33 | -1.11 | 61.93 | 23.05 | 6.92 | 52.30 | 31.44 | 4.45 |
| 19Q4 (4) | 1.24 | -3.88 | 0.0 | 5.44 | 11.48 | 0.0 | 73.38 | 3.66 | 0.0 | 16.74 | -10.34 | 0.0 | 50.33 | -3.47 | 0.0 | 39.79 | 6.62 | 0.0 |
| 19Q3 (3) | 1.29 | 2.38 | 0.0 | 4.88 | 16.47 | 0.0 | 70.79 | -1.68 | 0.0 | 18.67 | -14.12 | 0.0 | 52.14 | 3.04 | 0.0 | 37.32 | -13.49 | 0.0 |
| 19Q2 (2) | 1.26 | 17.76 | 0.0 | 4.19 | 3.97 | 0.0 | 72.00 | -15.71 | 0.0 | 21.74 | -3.68 | 0.0 | 50.60 | -12.64 | 0.0 | 43.14 | -13.84 | 0.0 |
| 19Q1 (1) | 1.07 | 0.0 | 0.0 | 4.03 | 0.0 | 0.0 | 85.42 | 0.0 | 0.0 | 22.57 | 0.0 | 0.0 | 57.92 | 0.0 | 0.0 | 50.07 | 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) | 4.55 | -12.84 | 8.60 | -20.0 | 80.27 | 14.77 | 42.42 | 24.95 | 60.59 | 7.72 | 62.11 | 30.37 |
| 2022 (9) | 5.22 | -7.28 | 10.75 | -42.82 | 69.94 | 7.83 | 33.95 | 74.91 | 56.25 | -1.35 | 47.64 | 74.76 |
| 2021 (8) | 5.63 | 23.74 | 18.80 | 7.37 | 64.86 | -19.07 | 19.41 | -6.86 | 57.02 | -10.75 | 27.26 | -26.5 |
| 2020 (7) | 4.55 | 1.11 | 17.51 | -11.34 | 80.14 | -1.22 | 20.84 | 12.77 | 63.89 | 16.04 | 37.09 | -16.75 |
| 2019 (6) | 4.50 | 1.35 | 19.75 | 15.9 | 81.13 | -1.25 | 18.48 | -13.73 | 55.06 | -2.06 | 44.55 | -5.93 |
| 2018 (5) | 4.44 | -5.13 | 17.04 | 7.85 | 82.16 | 5.28 | 21.42 | -7.27 | 56.22 | 23.32 | 47.36 | -14.74 |
| 2017 (4) | 4.68 | 16.71 | 15.80 | 24.7 | 78.04 | -14.34 | 23.10 | -19.85 | 45.59 | -18.25 | 55.55 | -13.39 |
| 2016 (3) | 4.01 | -11.67 | 12.67 | -7.92 | 91.10 | 13.28 | 28.82 | 8.67 | 55.77 | 21.21 | 64.14 | 5.27 |
| 2015 (2) | 4.54 | -13.03 | 13.76 | -0.94 | 80.42 | 15.07 | 26.52 | 0.91 | 46.01 | 6.04 | 60.93 | 15.46 |
| 2014 (1) | 5.22 | -28.79 | 13.89 | -19.15 | 69.89 | 40.43 | 26.28 | 23.67 | 43.39 | 6.32 | 52.77 | 74.68 |
