- 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) | 0.71 | -15.48 | -1.39 | 0.63 | -21.25 | 21.15 | 129.06 | 19.02 | 2.31 | 143.45 | 26.25 | -17.28 | 104.92 | 64.01 | 13.45 | 167.59 | 6.01 | -19.07 |
| 23Q3 (19) | 0.84 | 15.07 | 37.7 | 0.80 | 26.98 | 33.33 | 108.44 | -13.12 | -27.53 | 113.62 | -20.89 | -25.45 | 63.97 | 31.03 | -34.26 | 158.09 | -28.02 | -22.78 |
| 23Q2 (18) | 0.73 | -5.19 | 2.82 | 0.63 | 6.78 | -39.42 | 124.82 | 5.88 | -2.86 | 143.63 | -6.85 | 63.72 | 48.82 | -27.8 | -32.1 | 219.63 | 7.42 | 52.17 |
| 23Q1 (17) | 0.77 | 6.94 | 2.67 | 0.59 | 13.46 | -54.96 | 117.89 | -6.54 | -2.47 | 154.19 | -11.09 | 121.31 | 67.62 | -26.88 | -11.33 | 204.45 | -1.27 | 78.89 |
| 22Q4 (16) | 0.72 | 18.03 | -4.0 | 0.52 | -13.33 | -60.61 | 126.14 | -15.7 | 3.49 | 173.42 | 13.79 | 151.33 | 92.48 | -4.96 | 15.44 | 207.08 | 1.15 | 86.93 |
| 22Q3 (15) | 0.61 | -14.08 | -16.44 | 0.60 | -42.31 | -56.52 | 149.63 | 16.44 | 20.0 | 152.41 | 73.73 | 131.87 | 97.31 | 35.34 | 52.4 | 204.73 | 41.85 | 61.75 |
| 22Q2 (14) | 0.71 | -5.33 | -4.05 | 1.04 | -20.61 | -24.64 | 128.50 | 6.31 | 4.01 | 87.73 | 25.92 | 32.64 | 71.90 | -5.72 | 17.7 | 144.33 | 26.28 | 12.24 |
| 22Q1 (13) | 0.75 | 0.0 | -7.41 | 1.31 | -0.76 | -2.24 | 120.87 | -0.84 | 8.11 | 69.67 | 0.97 | 2.8 | 76.26 | -4.81 | 47.99 | 114.29 | 3.17 | -10.74 |
| 21Q4 (12) | 0.75 | 2.74 | 0.0 | 1.32 | -4.35 | 21.1 | 121.89 | -2.25 | 0.64 | 69.00 | 4.97 | -17.17 | 80.11 | 25.47 | 58.26 | 110.78 | -12.48 | -27.97 |
| 21Q3 (11) | 0.73 | -1.35 | -1.35 | 1.38 | 0.0 | 60.47 | 124.69 | 0.93 | 1.25 | 65.73 | -0.62 | -37.73 | 63.85 | 4.52 | 6.13 | 126.57 | -1.57 | -24.9 |
| 21Q2 (10) | 0.74 | -8.64 | 4.23 | 1.38 | 2.99 | 68.29 | 123.54 | 10.5 | -3.28 | 66.14 | -2.41 | -40.63 | 61.09 | 18.55 | -3.73 | 128.59 | 0.43 | -26.8 |
| 21Q1 (9) | 0.81 | 8.0 | 62.0 | 1.34 | 22.94 | 83.56 | 111.80 | -7.69 | -39.01 | 67.77 | -18.64 | -45.5 | 51.53 | 1.8 | -34.81 | 128.04 | -16.74 | -43.99 |
| 20Q4 (8) | 0.75 | 1.35 | 20.97 | 1.09 | 26.74 | -0.91 | 121.11 | -1.66 | -17.1 | 83.30 | -21.08 | 0.53 | 50.62 | -15.86 | -28.35 | 153.79 | -8.75 | -2.85 |
| 20Q3 (7) | 0.74 | 4.23 | 5.71 | 0.86 | 4.88 | -21.82 | 123.15 | -3.59 | -5.54 | 105.55 | -5.26 | 27.06 | 60.16 | -5.2 | -23.55 | 168.54 | -4.06 | 25.08 |
| 20Q2 (6) | 0.71 | 42.0 | -5.33 | 0.82 | 12.33 | -14.58 | 127.73 | -30.32 | 5.15 | 111.41 | -10.41 | 16.93 | 63.46 | -19.72 | -26.51 | 175.67 | -23.16 | 34.72 |
| 20Q1 (5) | 0.50 | -19.35 | -29.58 | 0.73 | -33.64 | -14.12 | 183.31 | 25.48 | 43.01 | 124.36 | 50.08 | 16.56 | 79.05 | 11.89 | -21.47 | 228.62 | 44.42 | 70.34 |
| 19Q4 (4) | 0.62 | -11.43 | 0.0 | 1.10 | 0.0 | 0.0 | 146.09 | 12.06 | 0.0 | 82.86 | -0.25 | 0.0 | 70.65 | -10.22 | 0.0 | 158.30 | 17.48 | 0.0 |
| 19Q3 (3) | 0.70 | -6.67 | 0.0 | 1.10 | 14.58 | 0.0 | 130.37 | 7.33 | 0.0 | 83.07 | -12.81 | 0.0 | 78.69 | -8.87 | 0.0 | 134.75 | 3.34 | 0.0 |
| 19Q2 (2) | 0.75 | 5.63 | 0.0 | 0.96 | 12.94 | 0.0 | 121.47 | -5.23 | 0.0 | 95.28 | -10.69 | 0.0 | 86.35 | -14.22 | 0.0 | 130.40 | -2.84 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 128.18 | 0.0 | 0.0 | 106.69 | 0.0 | 0.0 | 100.66 | 0.0 | 0.0 | 134.21 | 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) | 3.32 | 9.57 | 2.37 | -20.74 | 110.04 | -8.51 | 153.81 | 26.08 | 92.97 | -4.0 | 170.88 | 17.49 |
| 2022 (9) | 3.03 | -0.33 | 2.99 | -39.47 | 120.28 | 0.02 | 121.99 | 65.01 | 96.84 | 33.59 | 145.44 | 19.51 |
| 2021 (8) | 3.04 | 22.58 | 4.94 | 21.38 | 120.26 | -18.22 | 73.93 | -17.53 | 72.49 | 18.53 | 121.70 | -30.67 |
| 2020 (7) | 2.48 | -15.07 | 4.07 | -5.57 | 147.05 | 17.82 | 89.65 | 5.86 | 61.16 | -15.16 | 175.54 | 27.76 |
| 2019 (6) | 2.92 | 9.36 | 4.31 | 9.39 | 124.81 | -8.77 | 84.69 | -8.68 | 72.09 | -26.72 | 137.40 | 4.75 |
| 2018 (5) | 2.67 | 11.72 | 3.94 | -3.43 | 136.81 | -10.46 | 92.74 | 3.64 | 98.37 | 19.76 | 131.17 | -18.09 |
| 2017 (4) | 2.39 | -3.24 | 4.08 | 16.91 | 152.79 | 3.31 | 89.48 | -14.41 | 82.14 | 22.07 | 160.13 | -13.52 |
| 2016 (3) | 2.47 | 4.66 | 3.49 | 34.23 | 147.90 | -4.49 | 104.55 | -25.53 | 67.29 | 10.98 | 185.16 | -21.08 |
| 2015 (2) | 2.36 | -18.34 | 2.60 | -2.99 | 154.85 | 22.6 | 140.39 | 3.22 | 60.63 | 22.91 | 234.61 | 10.15 |
| 2014 (1) | 2.89 | 3.58 | 2.68 | 14.04 | 126.30 | -3.62 | 136.01 | -12.55 | 49.33 | -30.71 | 212.99 | -1.11 |
