- 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) | 0.70 | -2.78 | 29.63 | 0.96 | -7.69 | -14.29 | 129.78 | 2.49 | -23.01 | 95.02 | 8.43 | 16.67 | 79.74 | -4.87 | 49.55 | 145.07 | 11.22 | -26.24 |
| 23Q3 (19) | 0.72 | 24.14 | 56.52 | 1.04 | -7.14 | -5.45 | 126.63 | -19.21 | -35.99 | 87.63 | 7.48 | 6.3 | 83.82 | 5.29 | 26.48 | 130.43 | -17.79 | -39.05 |
| 23Q2 (18) | 0.58 | -1.69 | 23.4 | 1.12 | -6.67 | 12.0 | 156.74 | 1.56 | -18.63 | 81.53 | 7.26 | -10.18 | 79.61 | 28.61 | -12.99 | 158.66 | -5.81 | -17.32 |
| 23Q1 (17) | 0.59 | 9.26 | 0.0 | 1.20 | 7.14 | 3.45 | 154.33 | -8.45 | -0.48 | 76.01 | -6.67 | -3.38 | 61.90 | 16.09 | -21.56 | 168.44 | -14.36 | 8.79 |
| 22Q4 (16) | 0.54 | 17.39 | -6.9 | 1.12 | 1.82 | 2.75 | 168.57 | -14.79 | 6.96 | 81.44 | -1.21 | -2.76 | 53.32 | -19.54 | -31.76 | 196.69 | -8.09 | 20.51 |
| 22Q3 (15) | 0.46 | -2.13 | -9.8 | 1.10 | 10.0 | 0.0 | 197.83 | 2.7 | 11.15 | 82.44 | -9.18 | -0.11 | 66.27 | -27.57 | -26.51 | 214.00 | 11.52 | 25.63 |
| 22Q2 (14) | 0.47 | -20.34 | -31.88 | 1.00 | -13.79 | -29.08 | 192.62 | 24.21 | 45.94 | 90.77 | 15.38 | 40.62 | 91.50 | 15.95 | 22.97 | 191.89 | 23.94 | 57.12 |
| 22Q1 (13) | 0.59 | 1.72 | -11.94 | 1.16 | 6.42 | -12.78 | 155.07 | -1.61 | 14.66 | 78.67 | -6.07 | 15.01 | 78.91 | 0.99 | 12.39 | 154.83 | -5.13 | 16.04 |
| 21Q4 (12) | 0.58 | 13.73 | 3.57 | 1.09 | -0.91 | -15.5 | 157.60 | -11.46 | -2.86 | 83.75 | 1.48 | 18.69 | 78.14 | -13.35 | 3.66 | 163.21 | -4.19 | 3.68 |
| 21Q3 (11) | 0.51 | -26.09 | -32.89 | 1.10 | -21.99 | -25.68 | 177.99 | 34.85 | 49.45 | 82.53 | 27.85 | 34.46 | 90.18 | 21.19 | 53.68 | 170.34 | 39.47 | 39.85 |
| 21Q2 (10) | 0.69 | 2.99 | 9.52 | 1.41 | 6.02 | 8.46 | 131.99 | -2.4 | -8.07 | 64.55 | -5.63 | -7.77 | 74.41 | 5.98 | 31.56 | 122.13 | -8.47 | -22.21 |
| 21Q1 (9) | 0.67 | 19.64 | 13.56 | 1.33 | 3.1 | -5.67 | 135.24 | -16.64 | -12.41 | 68.40 | -3.06 | 6.31 | 70.21 | -6.86 | 38.89 | 133.43 | -15.24 | -20.67 |
| 20Q4 (8) | 0.56 | -26.32 | 0.0 | 1.29 | -12.84 | -14.57 | 162.24 | 36.22 | -0.95 | 70.56 | 14.96 | 17.23 | 75.38 | 28.46 | 64.44 | 157.42 | 29.24 | -11.64 |
| 20Q3 (7) | 0.76 | 20.63 | 26.67 | 1.48 | 13.85 | -15.43 | 119.10 | -17.04 | -21.57 | 61.38 | -12.3 | 18.17 | 58.68 | 3.75 | 39.98 | 121.80 | -22.42 | -24.75 |
| 20Q2 (6) | 0.63 | 6.78 | 0.0 | 1.30 | -7.8 | -31.22 | 143.57 | -7.01 | -0.08 | 69.99 | 8.78 | 45.72 | 56.56 | 11.89 | 53.24 | 157.00 | -6.65 | 1.41 |
| 20Q1 (5) | 0.59 | 5.36 | 5.36 | 1.41 | -6.62 | -18.5 | 154.40 | -5.74 | -4.62 | 64.34 | 6.89 | 22.2 | 50.55 | 10.27 | 40.81 | 168.19 | -5.59 | -5.84 |
| 19Q4 (4) | 0.56 | -6.67 | 0.0 | 1.51 | -13.71 | 0.0 | 163.80 | 7.87 | 0.0 | 60.19 | 15.88 | 0.0 | 45.84 | 9.35 | 0.0 | 178.15 | 10.06 | 0.0 |
| 19Q3 (3) | 0.60 | -4.76 | 0.0 | 1.75 | -7.41 | 0.0 | 151.85 | 5.69 | 0.0 | 51.94 | 8.14 | 0.0 | 41.92 | 13.57 | 0.0 | 161.87 | 4.56 | 0.0 |
| 19Q2 (2) | 0.63 | 12.5 | 0.0 | 1.89 | 9.25 | 0.0 | 143.68 | -11.24 | 0.0 | 48.03 | -8.77 | 0.0 | 36.91 | 2.81 | 0.0 | 154.81 | -13.33 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 161.88 | 0.0 | 0.0 | 52.65 | 0.0 | 0.0 | 35.90 | 0.0 | 0.0 | 178.63 | 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) | 2.55 | 15.91 | 4.29 | 2.14 | 143.10 | -13.81 | 85.01 | -2.25 | 59.66 | -18.08 | 168.45 | -6.5 |
| 2022 (9) | 2.20 | -17.29 | 4.20 | -18.29 | 166.02 | 21.01 | 86.97 | 22.51 | 72.83 | 6.95 | 180.16 | 28.61 |
| 2021 (8) | 2.66 | 9.02 | 5.14 | -9.19 | 137.19 | -8.26 | 70.99 | 10.13 | 68.10 | 19.06 | 140.08 | -10.67 |
| 2020 (7) | 2.44 | 4.72 | 5.66 | -12.25 | 149.54 | -4.69 | 64.46 | 13.95 | 57.20 | 42.29 | 156.81 | -9.5 |
| 2019 (6) | 2.33 | -2.51 | 6.45 | -9.54 | 156.90 | 2.79 | 56.57 | 10.55 | 40.20 | 3.88 | 173.27 | 4.94 |
| 2018 (5) | 2.39 | -2.45 | 7.13 | 8.69 | 152.64 | 2.63 | 51.17 | -8.02 | 38.70 | -12.64 | 165.11 | 3.16 |
| 2017 (4) | 2.45 | -8.58 | 6.56 | -1.2 | 148.73 | 9.11 | 55.63 | 1.22 | 44.30 | 8.93 | 160.06 | 6.28 |
| 2016 (3) | 2.68 | 42.55 | 6.64 | 11.97 | 136.31 | -29.69 | 54.96 | -10.78 | 40.67 | -7.74 | 150.60 | -28.75 |
| 2015 (2) | 1.88 | -36.05 | 5.93 | -4.2 | 193.86 | 56.4 | 61.60 | 4.39 | 44.08 | 8.22 | 211.38 | 48.62 |
| 2014 (1) | 2.94 | -11.71 | 6.19 | 16.14 | 123.95 | 13.13 | 59.01 | -13.87 | 40.73 | -7.56 | 142.23 | 6.13 |
