- 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) | 0.51 | -8.93 | 30.77 | 1.89 | -18.53 | -1.56 | 177.43 | 8.64 | -23.7 | 48.09 | 22.37 | 1.35 | 79.25 | 15.98 | 24.29 | 146.27 | 8.93 | -32.35 |
| 23Q3 (19) | 0.56 | -11.11 | 51.35 | 2.32 | -4.13 | 24.73 | 163.32 | 12.96 | -33.3 | 39.30 | 4.58 | -19.84 | 68.33 | 14.42 | -13.54 | 134.28 | 9.68 | -37.5 |
| 23Q2 (18) | 0.63 | 23.53 | 10.53 | 2.42 | 16.91 | 14.15 | 144.58 | -18.26 | -9.6 | 37.58 | -14.38 | -12.34 | 59.72 | 2.44 | -20.0 | 122.43 | -24.64 | -4.47 |
| 23Q1 (17) | 0.51 | 30.77 | -1.92 | 2.07 | 7.81 | 1.97 | 176.88 | -23.93 | 1.28 | 43.89 | -7.5 | -1.92 | 58.30 | -8.56 | -28.57 | 162.47 | -24.86 | 17.93 |
| 22Q4 (16) | 0.39 | 5.41 | -32.76 | 1.92 | 3.23 | -20.66 | 232.53 | -5.03 | 48.77 | 47.45 | -3.22 | 26.1 | 63.76 | -19.32 | -14.71 | 216.22 | 0.64 | 81.45 |
| 22Q3 (15) | 0.37 | -35.09 | -38.33 | 1.86 | -12.26 | -30.86 | 244.84 | 53.08 | 61.12 | 49.03 | 14.37 | 45.06 | 79.03 | 5.87 | 12.02 | 214.84 | 67.63 | 86.48 |
| 22Q2 (14) | 0.57 | 9.62 | -13.64 | 2.12 | 4.43 | -20.0 | 159.94 | -8.42 | 15.25 | 42.87 | -4.2 | 24.69 | 74.65 | -8.54 | 7.77 | 128.16 | -6.98 | 23.36 |
| 22Q1 (13) | 0.52 | -10.34 | -16.13 | 2.03 | -16.12 | -18.47 | 174.64 | 11.73 | 19.55 | 44.75 | 18.92 | 22.4 | 81.62 | 9.18 | 13.69 | 137.77 | 15.62 | 24.29 |
| 21Q4 (12) | 0.58 | -3.33 | 1.75 | 2.42 | -10.04 | -2.42 | 156.30 | 2.86 | -2.94 | 37.63 | 11.33 | 2.73 | 74.76 | 5.97 | 0.19 | 119.16 | 3.43 | -3.16 |
| 21Q3 (11) | 0.60 | -9.09 | -4.76 | 2.69 | 1.51 | -9.73 | 151.96 | 9.5 | 5.47 | 33.80 | -1.69 | 10.67 | 70.55 | 1.85 | 17.66 | 115.21 | 10.9 | 0.48 |
| 21Q2 (10) | 0.66 | 6.45 | 4.76 | 2.65 | 6.43 | -4.33 | 138.78 | -5.0 | -3.22 | 34.38 | -5.96 | 4.56 | 69.27 | -3.51 | 13.39 | 103.89 | -6.28 | -9.8 |
| 21Q1 (9) | 0.62 | 8.77 | 34.78 | 2.49 | 0.4 | 9.69 | 146.08 | -9.29 | -26.0 | 36.56 | -0.19 | -8.83 | 71.79 | -3.79 | -9.75 | 110.85 | -9.91 | -29.82 |
| 20Q4 (8) | 0.57 | -9.52 | -8.06 | 2.48 | -16.78 | -12.98 | 161.04 | 11.77 | 9.11 | 36.63 | 19.94 | 14.86 | 74.62 | 24.45 | 13.7 | 123.05 | 7.32 | 8.08 |
| 20Q3 (7) | 0.63 | 0.0 | 3.28 | 2.98 | 7.58 | 9.16 | 144.08 | 0.48 | -3.81 | 30.54 | -7.12 | -8.34 | 59.96 | -1.85 | -12.99 | 114.66 | -0.45 | 0.39 |
| 20Q2 (6) | 0.63 | 36.96 | 5.0 | 2.77 | 22.03 | 9.06 | 143.39 | -27.36 | -4.73 | 32.88 | -18.0 | -8.18 | 61.09 | -23.21 | -5.94 | 115.18 | -27.08 | -5.1 |
| 20Q1 (5) | 0.46 | -25.81 | -25.81 | 2.27 | -20.35 | 5.58 | 197.40 | 33.75 | 34.84 | 40.10 | 25.74 | -5.22 | 79.55 | 21.21 | 23.72 | 157.95 | 38.74 | 26.96 |
| 19Q4 (4) | 0.62 | 1.64 | 0.0 | 2.85 | 4.4 | 0.0 | 147.59 | -1.47 | 0.0 | 31.89 | -4.29 | 0.0 | 65.63 | -4.76 | 0.0 | 113.85 | -0.32 | 0.0 |
| 19Q3 (3) | 0.61 | 1.67 | 0.0 | 2.73 | 7.48 | 0.0 | 149.79 | -0.48 | 0.0 | 33.32 | -6.95 | 0.0 | 68.91 | 6.1 | 0.0 | 114.21 | -5.9 | 0.0 |
| 19Q2 (2) | 0.60 | -3.23 | 0.0 | 2.54 | 18.14 | 0.0 | 150.51 | 2.81 | 0.0 | 35.81 | -15.36 | 0.0 | 64.95 | 1.01 | 0.0 | 121.37 | -2.44 | 0.0 |
| 19Q1 (1) | 0.62 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 146.40 | 0.0 | 0.0 | 42.31 | 0.0 | 0.0 | 64.30 | 0.0 | 0.0 | 124.41 | 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) | 2.37 | 14.49 | 7.76 | -7.18 | 154.19 | -12.46 | 47.04 | 7.69 | 65.71 | -4.91 | 135.52 | -10.08 |
| 2022 (9) | 2.07 | -16.19 | 8.36 | -12.46 | 176.14 | 19.42 | 43.68 | 14.32 | 69.10 | -5.46 | 150.72 | 33.83 |
| 2021 (8) | 2.47 | 18.18 | 9.55 | 2.91 | 147.50 | -15.37 | 38.21 | -2.9 | 73.09 | -7.18 | 112.62 | -16.51 |
| 2020 (7) | 2.09 | -7.93 | 9.28 | 5.45 | 174.28 | 8.15 | 39.35 | -5.11 | 78.74 | 14.9 | 134.89 | 0.6 |
| 2019 (6) | 2.27 | 17.62 | 8.80 | 10.28 | 161.14 | -14.8 | 41.47 | -9.34 | 68.53 | -22.8 | 134.08 | -8.23 |
| 2018 (5) | 1.93 | -10.23 | 7.98 | -22.75 | 189.14 | 11.17 | 45.74 | 29.5 | 88.77 | 0.68 | 146.11 | 24.58 |
| 2017 (4) | 2.15 | -3.15 | 10.33 | -8.58 | 170.14 | 3.66 | 35.32 | 9.35 | 88.17 | 5.8 | 117.28 | 3.7 |
| 2016 (3) | 2.22 | -14.94 | 11.30 | -19.0 | 164.14 | 17.3 | 32.30 | 23.42 | 83.34 | 1.51 | 113.10 | 34.63 |
| 2015 (2) | 2.61 | 14.47 | 13.95 | 7.64 | 139.93 | -12.52 | 26.17 | -7.1 | 82.10 | -20.11 | 84.01 | -1.58 |
| 2014 (1) | 2.28 | -15.56 | 12.96 | -10.31 | 159.96 | 18.27 | 28.17 | 11.52 | 102.77 | 28.37 | 85.36 | 6.1 |
