- 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) | 0.69 | -5.48 | 0.0 | 0.79 | -11.24 | 46.3 | 132.71 | 5.89 | 0.71 | 115.30 | 13.13 | -30.97 | 51.69 | 35.78 | -9.19 | 196.32 | 3.77 | -18.83 |
| 23Q3 (19) | 0.73 | -5.19 | 28.07 | 0.89 | 14.1 | 43.55 | 125.33 | 5.5 | -21.96 | 101.92 | -12.47 | -30.43 | 38.07 | 37.39 | -37.33 | 189.18 | -8.84 | -23.21 |
| 23Q2 (18) | 0.77 | 6.94 | 13.24 | 0.78 | 30.0 | -25.0 | 118.80 | -6.6 | -10.68 | 116.44 | -23.0 | 32.66 | 27.71 | -31.14 | -47.51 | 207.52 | -12.88 | 23.54 |
| 23Q1 (17) | 0.72 | 4.35 | 10.77 | 0.60 | 11.11 | -41.75 | 127.20 | -3.47 | -9.8 | 151.23 | -9.45 | 71.75 | 40.24 | -29.3 | -40.39 | 238.19 | -1.52 | 47.43 |
| 22Q4 (16) | 0.69 | 21.05 | -11.54 | 0.54 | -12.9 | -55.37 | 131.77 | -17.95 | 12.84 | 167.02 | 14.0 | 121.98 | 56.92 | -6.3 | 10.16 | 241.87 | -1.82 | 72.35 |
| 22Q3 (15) | 0.57 | -16.18 | -18.57 | 0.62 | -40.38 | -37.37 | 160.59 | 20.74 | 23.03 | 146.51 | 66.92 | 58.68 | 60.75 | 15.08 | 16.89 | 246.35 | 46.65 | 44.16 |
| 22Q2 (14) | 0.68 | 4.62 | -1.45 | 1.04 | 0.97 | 2.97 | 133.00 | -5.69 | 1.19 | 87.77 | -0.32 | -2.8 | 52.79 | -21.8 | -16.81 | 167.98 | 3.97 | 6.13 |
| 22Q1 (13) | 0.65 | -16.67 | -7.14 | 1.03 | -14.88 | -8.04 | 141.02 | 20.76 | 8.34 | 88.05 | 17.03 | 8.81 | 67.51 | 30.66 | -2.15 | 161.56 | 15.12 | 13.69 |
| 21Q4 (12) | 0.78 | 11.43 | -4.88 | 1.21 | 22.22 | -6.92 | 116.78 | -10.53 | 4.63 | 75.24 | -18.51 | 7.23 | 51.67 | -0.58 | -6.33 | 140.34 | -17.88 | 10.84 |
| 21Q3 (11) | 0.70 | 1.45 | -15.66 | 0.99 | -1.98 | -8.33 | 130.53 | -0.69 | 19.74 | 92.33 | 2.25 | 9.25 | 51.97 | -18.11 | -2.57 | 170.89 | 7.97 | 21.91 |
| 21Q2 (10) | 0.69 | -1.43 | -24.18 | 1.01 | -9.82 | 1.0 | 131.44 | 0.98 | 31.97 | 90.30 | 11.59 | -1.1 | 63.46 | -8.02 | 42.35 | 158.28 | 11.39 | 8.17 |
| 21Q1 (9) | 0.70 | -14.63 | 4.48 | 1.12 | -13.85 | 43.59 | 130.17 | 16.63 | -4.04 | 80.92 | 15.32 | -30.96 | 68.99 | 25.07 | 24.69 | 142.10 | 12.23 | -28.06 |
| 20Q4 (8) | 0.82 | -1.2 | 9.33 | 1.30 | 20.37 | 56.63 | 111.61 | 2.39 | -7.53 | 70.17 | -16.97 | -36.16 | 55.16 | 3.41 | -22.16 | 126.62 | -9.67 | -20.74 |
| 20Q3 (7) | 0.83 | -8.79 | 2.47 | 1.08 | 8.0 | 14.89 | 109.01 | 9.45 | -2.67 | 84.51 | -7.44 | -12.32 | 53.34 | 19.65 | -30.4 | 140.18 | -4.2 | 6.4 |
| 20Q2 (6) | 0.91 | 35.82 | 2.25 | 1.00 | 28.21 | 6.38 | 99.60 | -26.58 | -2.28 | 91.30 | -22.11 | -6.12 | 44.58 | -19.43 | -39.93 | 146.33 | -25.92 | 17.09 |
| 20Q1 (5) | 0.67 | -10.67 | 21.82 | 0.78 | -6.02 | 9.86 | 135.65 | 12.39 | -18.02 | 117.21 | 6.63 | -9.15 | 55.33 | -21.92 | -49.61 | 197.53 | 23.64 | 6.96 |
| 19Q4 (4) | 0.75 | -7.41 | 0.0 | 0.83 | -11.7 | 0.0 | 120.70 | 7.77 | 0.0 | 109.92 | 14.04 | 0.0 | 70.86 | -7.54 | 0.0 | 159.76 | 21.26 | 0.0 |
| 19Q3 (3) | 0.81 | -8.99 | 0.0 | 0.94 | 0.0 | 0.0 | 112.00 | 9.89 | 0.0 | 96.39 | -0.88 | 0.0 | 76.64 | 3.27 | 0.0 | 131.75 | 5.43 | 0.0 |
| 19Q2 (2) | 0.89 | 61.82 | 0.0 | 0.94 | 32.39 | 0.0 | 101.92 | -38.4 | 0.0 | 97.25 | -24.62 | 0.0 | 74.21 | -32.41 | 0.0 | 124.97 | -32.33 | 0.0 |
| 19Q1 (1) | 0.55 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 165.46 | 0.0 | 0.0 | 129.01 | 0.0 | 0.0 | 109.80 | 0.0 | 0.0 | 184.68 | 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) | 3.02 | 10.62 | 2.82 | -2.76 | 120.67 | -9.84 | 129.44 | 2.87 | 48.86 | -25.85 | 201.25 | 3.85 |
| 2022 (9) | 2.73 | 3.02 | 2.90 | -38.43 | 133.84 | -2.9 | 125.83 | 62.3 | 65.89 | 0.09 | 193.78 | 29.59 |
| 2021 (8) | 2.65 | -14.24 | 4.71 | 5.13 | 137.84 | 16.57 | 77.53 | -4.91 | 65.83 | 15.61 | 149.53 | 4.68 |
| 2020 (7) | 3.09 | 16.17 | 4.48 | 18.21 | 118.25 | -13.72 | 81.53 | -15.36 | 56.94 | -17.55 | 142.84 | -13.08 |
| 2019 (6) | 2.66 | -17.65 | 3.79 | -26.69 | 137.06 | 21.21 | 96.33 | 36.35 | 69.06 | 5.19 | 164.33 | 39.17 |
| 2018 (5) | 3.23 | -17.18 | 5.17 | -1.15 | 113.08 | 20.93 | 70.65 | 1.3 | 65.65 | 13.31 | 118.08 | 12.13 |
| 2017 (4) | 3.90 | -8.02 | 5.23 | -9.83 | 93.51 | 8.68 | 69.74 | 10.79 | 57.94 | -0.12 | 105.31 | 15.75 |
| 2016 (3) | 4.24 | -13.29 | 5.80 | 7.01 | 86.04 | 15.27 | 62.95 | -6.59 | 58.01 | 35.51 | 90.98 | -8.3 |
| 2015 (2) | 4.89 | 20.15 | 5.42 | 27.23 | 74.64 | -16.85 | 67.39 | -21.41 | 42.81 | -6.18 | 99.22 | -23.62 |
| 2014 (1) | 4.07 | 31.29 | 4.26 | 20.0 | 89.77 | -23.82 | 85.75 | -16.58 | 45.63 | -16.18 | 129.90 | -21.84 |
