- 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) | 0.94 | -38.56 | -8.74 | 2.13 | 2.4 | 102.86 | 97.28 | 63.72 | 10.61 | 42.67 | -2.67 | -50.69 | 28.02 | 63.19 | -27.95 | 111.93 | 30.02 | -17.46 |
| 23Q3 (19) | 1.53 | 57.73 | 4.08 | 2.08 | 264.91 | 52.94 | 59.42 | -36.76 | -4.02 | 43.84 | -72.75 | -34.32 | 17.17 | -51.18 | -35.16 | 86.09 | -60.81 | -15.75 |
| 23Q2 (18) | 0.97 | 5.43 | -3.0 | 0.57 | -19.72 | -16.18 | 93.96 | -5.06 | 3.71 | 160.88 | 25.66 | 20.55 | 35.17 | -18.59 | -30.41 | 219.67 | 19.52 | 26.6 |
| 23Q1 (17) | 0.92 | -10.68 | 2.22 | 0.71 | -32.38 | -42.74 | 98.97 | 12.53 | -1.97 | 128.03 | 47.94 | 74.57 | 43.20 | 11.08 | 28.08 | 183.80 | 35.55 | 30.75 |
| 22Q4 (16) | 1.03 | -29.93 | -8.85 | 1.05 | -22.79 | -40.0 | 87.95 | 42.06 | 8.88 | 86.54 | 29.65 | 66.17 | 38.89 | 46.87 | 59.19 | 135.60 | 32.71 | 25.06 |
| 22Q3 (15) | 1.47 | 47.0 | -3.29 | 1.36 | 100.0 | 0.74 | 61.91 | -31.67 | 3.08 | 66.75 | -49.98 | -1.13 | 26.48 | -47.61 | 16.7 | 102.18 | -41.11 | -2.57 |
| 22Q2 (14) | 1.00 | 11.11 | -3.85 | 0.68 | -45.16 | 9.68 | 90.60 | -10.26 | 3.77 | 133.45 | 81.96 | -8.95 | 50.54 | 49.84 | 8.36 | 173.51 | 23.43 | -7.33 |
| 22Q1 (13) | 0.90 | -20.35 | 0.0 | 1.24 | -29.14 | 61.04 | 100.96 | 24.98 | -0.4 | 73.34 | 40.82 | -38.07 | 33.73 | 38.07 | -38.91 | 140.57 | 29.64 | -14.59 |
| 21Q4 (12) | 1.13 | -25.66 | -11.02 | 1.75 | 29.63 | 8.7 | 80.78 | 34.5 | 12.99 | 52.08 | -22.86 | -8.07 | 24.43 | 7.67 | -31.47 | 108.43 | 3.38 | 17.23 |
| 21Q3 (11) | 1.52 | 46.15 | 12.59 | 1.35 | 117.74 | -20.59 | 60.06 | -31.21 | -11.1 | 67.51 | -53.94 | 26.35 | 22.69 | -51.35 | -40.45 | 104.88 | -43.99 | 26.51 |
| 21Q2 (10) | 1.04 | 15.56 | -7.96 | 0.62 | -19.48 | -48.33 | 87.31 | -13.87 | 7.95 | 146.57 | 23.76 | 93.11 | 46.64 | -15.52 | -26.46 | 187.24 | 13.76 | 100.56 |
| 21Q1 (9) | 0.90 | -29.13 | -5.26 | 0.77 | -52.17 | -45.77 | 101.37 | 41.8 | 5.6 | 118.43 | 109.06 | 85.19 | 55.21 | 54.87 | -14.03 | 164.59 | 77.95 | 71.95 |
| 20Q4 (8) | 1.27 | -5.93 | 33.68 | 1.61 | -5.29 | -15.71 | 71.49 | 5.82 | -25.38 | 56.65 | 6.03 | 18.86 | 35.65 | -6.43 | -22.31 | 92.49 | 11.57 | -5.21 |
| 20Q3 (7) | 1.35 | 19.47 | -7.53 | 1.70 | 41.67 | -17.07 | 67.56 | -16.47 | 8.72 | 53.43 | -29.6 | 20.18 | 38.10 | -39.92 | 29.07 | 82.90 | -11.2 | 7.56 |
| 20Q2 (6) | 1.13 | 18.95 | 8.65 | 1.20 | -15.49 | 46.34 | 80.88 | -15.74 | -7.26 | 75.90 | 18.69 | -31.81 | 63.42 | -1.25 | 36.53 | 93.36 | -2.47 | -38.6 |
| 20Q1 (5) | 0.95 | 0.0 | 63.79 | 1.42 | -25.65 | 136.67 | 95.99 | 0.2 | -39.23 | 63.95 | 34.18 | -57.9 | 64.22 | 39.94 | 13.22 | 95.72 | -1.9 | -62.19 |
| 19Q4 (4) | 0.95 | -34.93 | 0.0 | 1.91 | -6.83 | 0.0 | 95.80 | 54.17 | 0.0 | 47.66 | 7.2 | 0.0 | 45.89 | 55.45 | 0.0 | 97.57 | 26.6 | 0.0 |
| 19Q3 (3) | 1.46 | 40.38 | 0.0 | 2.05 | 150.0 | 0.0 | 62.14 | -28.75 | 0.0 | 44.46 | -60.06 | 0.0 | 29.52 | -36.45 | 0.0 | 77.07 | -49.32 | 0.0 |
| 19Q2 (2) | 1.04 | 79.31 | 0.0 | 0.82 | 36.67 | 0.0 | 87.21 | -44.79 | 0.0 | 111.31 | -26.72 | 0.0 | 46.45 | -18.11 | 0.0 | 152.06 | -39.93 | 0.0 |
| 19Q1 (1) | 0.58 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 157.96 | 0.0 | 0.0 | 151.89 | 0.0 | 0.0 | 56.72 | 0.0 | 0.0 | 253.13 | 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) | 4.28 | 2.39 | 5.48 | 20.18 | 85.32 | -2.28 | 66.64 | -16.73 | 33.59 | -9.29 | 118.37 | -9.16 |
| 2022 (9) | 4.18 | 0.72 | 4.56 | -27.5 | 87.31 | -0.71 | 80.03 | 37.89 | 37.03 | 20.93 | 130.31 | 12.96 |
| 2021 (8) | 4.15 | -12.08 | 6.29 | -2.78 | 87.93 | 13.72 | 58.04 | 2.82 | 30.62 | -24.3 | 115.36 | 23.62 |
| 2020 (7) | 4.72 | 11.58 | 6.47 | 4.35 | 77.32 | -10.43 | 56.45 | -4.16 | 40.45 | -4.51 | 93.32 | -9.27 |
| 2019 (6) | 4.23 | 30.56 | 6.20 | 6.16 | 86.32 | -23.41 | 58.90 | -5.7 | 42.36 | 20.17 | 102.86 | -26.49 |
| 2018 (5) | 3.24 | -11.72 | 5.84 | -14.49 | 112.71 | 13.4 | 62.46 | 16.84 | 35.25 | 8.46 | 139.93 | 16.27 |
| 2017 (4) | 3.67 | 2.23 | 6.83 | 18.99 | 99.39 | -2.24 | 53.46 | -15.88 | 32.50 | -33.8 | 120.35 | 3.63 |
| 2016 (3) | 3.59 | 2.57 | 5.74 | -20.17 | 101.67 | -2.4 | 63.55 | 25.2 | 49.09 | -20.46 | 116.13 | 24.58 |
| 2015 (2) | 3.50 | -22.57 | 7.19 | -1.1 | 104.17 | 28.99 | 50.76 | 1.04 | 61.72 | 3.57 | 93.22 | 30.54 |
| 2014 (1) | 4.52 | 10.51 | 7.27 | 8.18 | 80.76 | -9.44 | 50.24 | -7.44 | 59.59 | -26.2 | 71.41 | 13.86 |
