- 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) | 1.41 | -9.03 | -10.19 | 0.71 | -6.58 | 5.97 | 64.47 | 9.49 | 11.14 | 128.19 | 6.59 | -4.96 | 64.65 | 27.67 | 2.78 | 128.01 | -0.39 | -1.53 |
| 23Q3 (19) | 1.55 | -12.92 | -19.69 | 0.76 | 2.7 | 4.11 | 58.88 | 15.16 | 25.09 | 120.27 | -2.39 | -3.72 | 50.64 | 18.85 | 9.94 | 128.51 | -2.46 | 2.05 |
| 23Q2 (18) | 1.78 | 14.1 | 14.1 | 0.74 | 17.46 | 21.31 | 51.13 | -12.43 | -12.45 | 123.22 | -14.5 | -18.01 | 42.61 | -33.71 | -20.25 | 131.75 | -4.68 | -15.14 |
| 23Q1 (17) | 1.56 | -0.64 | -1.89 | 0.63 | -5.97 | -1.56 | 58.39 | 0.66 | 2.1 | 144.11 | 6.84 | 2.02 | 64.28 | 2.19 | -5.14 | 138.22 | 6.32 | 5.76 |
| 22Q4 (16) | 1.57 | -18.65 | -21.11 | 0.67 | -8.22 | -9.46 | 58.01 | 23.24 | 26.74 | 134.88 | 7.97 | 10.32 | 62.90 | 36.56 | -4.01 | 130.00 | 3.23 | 26.82 |
| 22Q3 (15) | 1.93 | 23.72 | -7.21 | 0.73 | 19.67 | -15.12 | 47.07 | -19.4 | 7.56 | 124.92 | -16.88 | 18.45 | 46.06 | -13.79 | -8.16 | 125.93 | -18.89 | 27.1 |
| 22Q2 (14) | 1.56 | -1.89 | -14.29 | 0.61 | -4.69 | -29.07 | 58.40 | 2.12 | 17.08 | 150.28 | 6.39 | 41.24 | 53.43 | -21.15 | 2.12 | 155.25 | 18.79 | 49.34 |
| 22Q1 (13) | 1.59 | -20.1 | -22.82 | 0.64 | -13.51 | -25.58 | 57.19 | 24.95 | 29.57 | 141.25 | 15.53 | 33.39 | 67.76 | 3.4 | 23.18 | 130.69 | 27.49 | 37.54 |
| 21Q4 (12) | 1.99 | -4.33 | -23.17 | 0.74 | -13.95 | -16.85 | 45.77 | 4.59 | 30.36 | 122.26 | 15.93 | 19.39 | 65.53 | 30.67 | 18.14 | 102.51 | 3.46 | 24.95 |
| 21Q3 (11) | 2.08 | 14.29 | -30.2 | 0.86 | 0.0 | -7.53 | 43.76 | -12.27 | 43.15 | 105.46 | -0.88 | 8.33 | 50.15 | -4.15 | 2.91 | 99.08 | -4.69 | 25.12 |
| 21Q2 (10) | 1.82 | -11.65 | -19.82 | 0.86 | 0.0 | 24.64 | 49.88 | 13.0 | 24.61 | 106.40 | 0.48 | -19.42 | 52.32 | -4.89 | -16.29 | 103.96 | 9.41 | -5.13 |
| 21Q1 (9) | 2.06 | -20.46 | 3.52 | 0.86 | -3.37 | 8.86 | 44.14 | 25.72 | -3.31 | 105.89 | 3.41 | -7.89 | 55.01 | -0.83 | 22.14 | 95.02 | 15.82 | -17.78 |
| 20Q4 (8) | 2.59 | -13.09 | 28.86 | 0.89 | -4.3 | 1.14 | 35.11 | 14.85 | -22.48 | 102.40 | 5.19 | -0.97 | 55.47 | 13.83 | -2.56 | 82.04 | 3.6 | -10.59 |
| 20Q3 (7) | 2.98 | 31.28 | 61.96 | 0.93 | 34.78 | 9.41 | 30.57 | -23.63 | -38.12 | 97.35 | -26.28 | -9.58 | 48.73 | -22.03 | -36.29 | 79.19 | -27.73 | -1.72 |
| 20Q2 (6) | 2.27 | 14.07 | 12.38 | 0.69 | -12.66 | -31.0 | 40.03 | -12.31 | -11.12 | 132.05 | 14.87 | 44.43 | 62.50 | 38.77 | 3.36 | 109.58 | -5.18 | 44.2 |
| 20Q1 (5) | 1.99 | -1.0 | 3.11 | 0.79 | -10.23 | -12.22 | 45.65 | 0.79 | -3.2 | 114.96 | 11.18 | 13.16 | 45.04 | -20.89 | -29.27 | 115.57 | 25.95 | 35.87 |
| 19Q4 (4) | 2.01 | 9.24 | 0.0 | 0.88 | 3.53 | 0.0 | 45.29 | -8.32 | 0.0 | 103.40 | -3.97 | 0.0 | 56.93 | -25.57 | 0.0 | 91.76 | 13.87 | 0.0 |
| 19Q3 (3) | 1.84 | -8.91 | 0.0 | 0.85 | -15.0 | 0.0 | 49.40 | 9.68 | 0.0 | 107.67 | 17.76 | 0.0 | 76.49 | 26.49 | 0.0 | 80.58 | 6.04 | 0.0 |
| 19Q2 (2) | 2.02 | 4.66 | 0.0 | 1.00 | 11.11 | 0.0 | 45.04 | -4.5 | 0.0 | 91.43 | -10.0 | 0.0 | 60.47 | -5.04 | 0.0 | 75.99 | -10.66 | 0.0 |
| 19Q1 (1) | 1.93 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 47.16 | 0.0 | 0.0 | 101.59 | 0.0 | 0.0 | 63.68 | 0.0 | 0.0 | 85.06 | 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) | 6.12 | -12.94 | 2.79 | 0.36 | 59.61 | 14.79 | 130.86 | -0.3 | 71.70 | -7.72 | 118.77 | 12.59 |
| 2022 (9) | 7.03 | -24.0 | 2.78 | -12.85 | 51.93 | 31.6 | 131.26 | 14.82 | 77.70 | 12.51 | 105.49 | 24.52 |
| 2021 (8) | 9.25 | 7.18 | 3.19 | -7.27 | 39.46 | -6.74 | 114.32 | 7.8 | 69.06 | 33.92 | 84.72 | -12.47 |
| 2020 (7) | 8.63 | 4.61 | 3.44 | -10.88 | 42.31 | -4.34 | 106.05 | 12.15 | 51.57 | 11.26 | 96.79 | 4.71 |
| 2019 (6) | 8.25 | -3.28 | 3.86 | 8.73 | 44.23 | 3.39 | 94.56 | -7.97 | 46.35 | -32.19 | 92.44 | 19.79 |
| 2018 (5) | 8.53 | -16.54 | 3.55 | -1.11 | 42.78 | 19.8 | 102.75 | 1.09 | 68.35 | 0.8 | 77.17 | 10.99 |
| 2017 (4) | 10.22 | -3.95 | 3.59 | -9.8 | 35.71 | 4.14 | 101.64 | 10.8 | 67.81 | 17.42 | 69.53 | 1.85 |
| 2016 (3) | 10.64 | 19.95 | 3.98 | -17.43 | 34.29 | -16.67 | 91.73 | 21.22 | 57.75 | 35.69 | 68.27 | -8.07 |
| 2015 (2) | 8.87 | 11.99 | 4.82 | -4.17 | 41.15 | -10.76 | 75.67 | 4.33 | 42.56 | 8.99 | 74.26 | -6.7 |
| 2014 (1) | 7.92 | -12.68 | 5.03 | -13.28 | 46.11 | 14.59 | 72.53 | 15.2 | 39.05 | 2.87 | 79.59 | 22.0 |
