- 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) | 0.98 | 8.89 | 28.95 | 0.77 | 1.32 | 108.11 | 93.06 | -7.98 | -22.43 | 118.05 | -0.81 | -51.95 | 43.39 | -10.57 | -3.28 | 167.73 | -2.26 | -47.72 |
| 23Q3 (19) | 0.90 | -16.67 | 25.0 | 0.76 | 10.14 | 100.0 | 101.13 | 20.26 | -19.9 | 119.01 | -10.15 | -50.53 | 48.52 | 15.22 | -34.93 | 171.61 | -1.62 | -41.28 |
| 23Q2 (18) | 1.08 | 10.2 | 9.09 | 0.69 | 32.69 | 25.45 | 84.09 | -9.81 | -8.28 | 132.46 | -23.97 | -19.96 | 42.11 | 42.46 | -39.88 | 174.44 | -26.68 | -6.79 |
| 23Q1 (17) | 0.98 | 28.95 | -12.5 | 0.52 | 40.54 | -25.71 | 93.24 | -22.28 | 14.28 | 174.23 | -29.09 | 33.71 | 29.56 | -34.11 | -55.54 | 237.91 | -25.84 | 63.64 |
| 22Q4 (16) | 0.76 | 5.56 | -25.49 | 0.37 | -2.63 | -50.0 | 119.97 | -4.98 | 33.85 | 245.70 | 2.14 | 101.01 | 44.86 | -39.84 | -42.92 | 320.81 | 9.77 | 140.72 |
| 22Q3 (15) | 0.72 | -27.27 | -44.19 | 0.38 | -30.91 | -62.75 | 126.26 | 37.72 | 79.04 | 240.55 | 45.36 | 168.8 | 74.57 | 6.47 | 14.51 | 292.25 | 56.17 | 207.99 |
| 22Q2 (14) | 0.99 | -11.61 | -28.26 | 0.55 | -21.43 | -52.17 | 91.68 | 12.37 | 38.76 | 165.49 | 27.01 | 108.95 | 70.04 | 5.34 | 28.02 | 187.14 | 28.72 | 106.62 |
| 22Q1 (13) | 1.12 | 9.8 | -18.25 | 0.70 | -5.41 | -42.15 | 81.59 | -8.97 | 22.95 | 130.30 | 6.6 | 73.9 | 66.49 | -15.4 | 6.4 | 145.39 | 9.09 | 84.51 |
| 21Q4 (12) | 1.02 | -20.93 | -27.14 | 0.74 | -27.45 | -50.0 | 89.63 | 27.1 | 37.72 | 122.23 | 36.59 | 99.14 | 78.59 | 20.68 | 15.25 | 133.27 | 40.45 | 128.71 |
| 21Q3 (11) | 1.29 | -6.52 | -4.44 | 1.02 | -11.3 | -30.14 | 70.52 | 6.74 | 4.49 | 89.49 | 12.99 | 43.16 | 65.12 | 19.03 | -3.21 | 94.89 | 4.77 | 51.29 |
| 21Q2 (10) | 1.38 | 0.73 | 30.19 | 1.15 | -4.96 | -7.26 | 66.07 | -0.44 | -22.91 | 79.20 | 5.7 | 8.14 | 54.71 | -12.45 | -25.95 | 90.57 | 14.94 | 6.45 |
| 21Q1 (9) | 1.37 | -2.14 | 37.0 | 1.21 | -18.24 | 1.68 | 66.36 | 1.97 | -27.13 | 74.93 | 22.08 | -2.24 | 62.49 | -8.36 | -11.7 | 78.80 | 35.23 | -18.71 |
| 20Q4 (8) | 1.40 | 3.7 | 34.62 | 1.48 | 1.37 | 29.82 | 65.08 | -3.57 | -25.43 | 61.38 | -1.81 | -22.9 | 68.19 | 1.35 | 17.96 | 58.27 | -7.1 | -46.58 |
| 20Q3 (7) | 1.35 | 27.36 | 39.18 | 1.46 | 17.74 | 62.22 | 67.49 | -21.26 | -28.26 | 62.51 | -14.65 | -37.88 | 67.28 | -8.93 | 5.32 | 62.72 | -26.28 | -52.06 |
| 20Q2 (6) | 1.06 | 6.0 | 9.28 | 1.24 | 4.2 | 44.19 | 85.71 | -5.89 | -9.08 | 73.24 | -4.45 | -30.45 | 73.88 | 4.39 | 17.79 | 85.08 | -12.23 | -37.83 |
| 20Q1 (5) | 1.00 | -3.85 | 29.87 | 1.19 | 4.39 | 63.01 | 91.07 | 4.35 | -22.55 | 76.65 | -3.72 | -38.92 | 70.77 | 22.42 | -0.81 | 96.94 | -11.12 | -43.55 |
| 19Q4 (4) | 1.04 | 7.22 | 0.0 | 1.14 | 26.67 | 0.0 | 87.27 | -7.24 | 0.0 | 79.61 | -20.89 | 0.0 | 57.81 | -9.5 | 0.0 | 109.07 | -16.63 | 0.0 |
| 19Q3 (3) | 0.97 | 0.0 | 0.0 | 0.90 | 4.65 | 0.0 | 94.08 | -0.2 | 0.0 | 100.63 | -4.44 | 0.0 | 63.88 | 1.85 | 0.0 | 130.83 | -4.41 | 0.0 |
| 19Q2 (2) | 0.97 | 25.97 | 0.0 | 0.86 | 17.81 | 0.0 | 94.27 | -19.83 | 0.0 | 105.31 | -16.08 | 0.0 | 62.72 | -12.1 | 0.0 | 136.86 | -20.31 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 117.59 | 0.0 | 0.0 | 125.49 | 0.0 | 0.0 | 71.35 | 0.0 | 0.0 | 171.73 | 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) | 4.48 | 14.29 | 2.48 | 18.1 | 81.50 | -12.43 | 146.91 | -15.48 | 30.02 | -49.7 | 198.38 | -4.26 |
| 2022 (9) | 3.92 | -26.73 | 2.10 | -46.43 | 93.07 | 36.49 | 173.82 | 86.64 | 59.68 | -14.41 | 207.21 | 126.26 |
| 2021 (8) | 5.35 | 12.39 | 3.92 | -24.62 | 68.19 | -11.0 | 93.13 | 32.74 | 69.73 | 2.98 | 91.58 | 15.82 |
| 2020 (7) | 4.76 | 30.41 | 5.20 | 35.42 | 76.62 | -23.3 | 70.16 | -26.26 | 67.71 | 2.22 | 79.07 | -38.62 |
| 2019 (6) | 3.65 | -4.45 | 3.84 | 32.87 | 99.90 | 4.62 | 95.15 | -24.65 | 66.24 | 17.99 | 128.81 | -22.23 |
| 2018 (5) | 3.82 | -12.59 | 2.89 | 4.71 | 95.49 | 14.21 | 126.28 | -4.55 | 56.14 | -8.03 | 165.63 | 6.95 |
| 2017 (4) | 4.37 | -2.02 | 2.76 | -15.08 | 83.61 | 2.08 | 132.30 | 17.73 | 61.04 | 9.12 | 154.87 | 11.94 |
| 2016 (3) | 4.46 | -3.04 | 3.25 | -4.41 | 81.91 | 3.21 | 112.38 | 4.73 | 55.94 | -2.32 | 138.35 | 6.92 |
| 2015 (2) | 4.60 | 26.37 | 3.40 | -21.3 | 79.36 | -20.81 | 107.30 | 26.95 | 57.27 | -22.86 | 129.39 | 17.1 |
| 2014 (1) | 3.64 | -2.41 | 4.32 | -28.6 | 100.22 | 2.53 | 84.52 | 40.05 | 74.24 | 15.4 | 110.50 | 17.84 |
