- 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) | 1.14 | 6.54 | 42.5 | 0.36 | 24.14 | 50.0 | 79.98 | -6.34 | -29.39 | 254.54 | -17.58 | -32.37 | 23.40 | 1.25 | -72.31 | 311.11 | -16.17 | -23.21 |
| 23Q3 (19) | 1.07 | -0.93 | 13.83 | 0.29 | 11.54 | -17.14 | 85.39 | 1.07 | -12.08 | 308.82 | -13.46 | 17.68 | 23.11 | -26.45 | -64.05 | 371.10 | -9.47 | 25.68 |
| 23Q2 (18) | 1.08 | 10.2 | -3.57 | 0.26 | 4.0 | -45.83 | 84.49 | -8.6 | 4.3 | 356.85 | -1.62 | 88.94 | 31.42 | -44.63 | -41.06 | 409.92 | 2.88 | 89.28 |
| 23Q1 (17) | 0.98 | 22.5 | -3.92 | 0.25 | 4.17 | -51.92 | 92.44 | -18.39 | 3.8 | 362.74 | -3.62 | 109.16 | 56.75 | -32.86 | 2.55 | 398.43 | -1.66 | 92.34 |
| 22Q4 (16) | 0.80 | -14.89 | -17.53 | 0.24 | -31.43 | -61.9 | 113.27 | 16.63 | 20.13 | 376.38 | 43.42 | 160.2 | 84.52 | 31.49 | 77.38 | 405.14 | 37.21 | 111.78 |
| 22Q3 (15) | 0.94 | -16.07 | -13.76 | 0.35 | -27.08 | -53.95 | 97.12 | 19.89 | 15.99 | 262.43 | 38.95 | 118.35 | 64.28 | 20.58 | 53.27 | 295.27 | 36.34 | 82.29 |
| 22Q2 (14) | 1.12 | 9.8 | 0.9 | 0.48 | -7.69 | -21.31 | 81.01 | -9.04 | -1.2 | 188.87 | 8.9 | 26.15 | 53.31 | -3.67 | 11.85 | 216.57 | 4.55 | 17.68 |
| 22Q1 (13) | 1.02 | 5.15 | 3.03 | 0.52 | -17.46 | -3.7 | 89.06 | -5.55 | -2.7 | 173.43 | 19.9 | 3.67 | 55.34 | 16.14 | 14.53 | 207.15 | 8.29 | -1.59 |
| 21Q4 (12) | 0.97 | -11.01 | -11.82 | 0.63 | -17.11 | 1.61 | 94.29 | 12.61 | 13.97 | 144.65 | 20.35 | -1.6 | 47.65 | 13.61 | 46.53 | 191.30 | 18.1 | -3.0 |
| 21Q3 (11) | 1.09 | -1.8 | 12.37 | 0.76 | 24.59 | 80.95 | 83.73 | 2.12 | -10.57 | 120.19 | -19.72 | -44.3 | 41.94 | -12.0 | 35.03 | 161.98 | -11.99 | -41.81 |
| 21Q2 (10) | 1.11 | 12.12 | 29.07 | 0.61 | 12.96 | 48.78 | 81.99 | -10.42 | -22.37 | 149.72 | -10.5 | -31.99 | 47.66 | -1.37 | 32.43 | 184.04 | -12.57 | -36.49 |
| 21Q1 (9) | 0.99 | -10.0 | 23.75 | 0.54 | -12.9 | 68.75 | 91.53 | 10.64 | -19.87 | 167.29 | 13.8 | -40.74 | 48.32 | 48.59 | 11.85 | 210.50 | 6.74 | -40.42 |
| 20Q4 (8) | 1.10 | 13.4 | 0.0 | 0.62 | 47.62 | 47.62 | 82.73 | -11.64 | -0.18 | 147.00 | -31.88 | -31.66 | 32.52 | 4.7 | 6.38 | 197.21 | -29.16 | -26.26 |
| 20Q3 (7) | 0.97 | 12.79 | -2.02 | 0.42 | 2.44 | 0.0 | 93.63 | -11.35 | 2.24 | 215.80 | -1.97 | 0.71 | 31.06 | -13.7 | 6.74 | 278.37 | -3.93 | 0.58 |
| 20Q2 (6) | 0.86 | 7.5 | -17.31 | 0.41 | 28.12 | -2.38 | 105.62 | -7.53 | 20.72 | 220.14 | -22.02 | 2.12 | 35.99 | -16.69 | 17.08 | 289.77 | -17.98 | 6.4 |
| 20Q1 (5) | 0.80 | -27.27 | -6.98 | 0.32 | -23.81 | -20.0 | 114.22 | 37.81 | 8.15 | 282.29 | 31.23 | 24.94 | 43.20 | 41.32 | -14.78 | 353.31 | 32.11 | 25.79 |
| 19Q4 (4) | 1.10 | 11.11 | 0.0 | 0.42 | 0.0 | 0.0 | 82.88 | -9.5 | 0.0 | 215.11 | 0.39 | 0.0 | 30.57 | 5.05 | 0.0 | 267.43 | -3.37 | 0.0 |
| 19Q3 (3) | 0.99 | -4.81 | 0.0 | 0.42 | 0.0 | 0.0 | 91.58 | 4.67 | 0.0 | 214.28 | -0.6 | 0.0 | 29.10 | -5.34 | 0.0 | 276.76 | 1.63 | 0.0 |
| 19Q2 (2) | 1.04 | 20.93 | 0.0 | 0.42 | 5.0 | 0.0 | 87.49 | -17.16 | 0.0 | 215.57 | -4.59 | 0.0 | 30.74 | -39.36 | 0.0 | 272.33 | -3.04 | 0.0 |
| 19Q1 (1) | 0.86 | 0.0 | 0.0 | 0.40 | 0.0 | 0.0 | 105.61 | 0.0 | 0.0 | 225.94 | 0.0 | 0.0 | 50.69 | 0.0 | 0.0 | 280.87 | 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) | 3.89 | -8.25 | 1.18 | -18.62 | 93.94 | 9.09 | 309.08 | 23.2 | 49.50 | -21.07 | 353.53 | 28.9 |
| 2022 (9) | 4.24 | -2.75 | 1.45 | -44.23 | 86.11 | 2.83 | 250.87 | 79.04 | 62.71 | 45.57 | 274.27 | 51.71 |
| 2021 (8) | 4.36 | 32.12 | 2.60 | 51.16 | 83.74 | -24.34 | 140.12 | -33.9 | 43.08 | -0.53 | 180.78 | -35.28 |
| 2020 (7) | 3.30 | -12.7 | 1.72 | -5.49 | 110.68 | 14.62 | 211.97 | 5.45 | 43.31 | 1.57 | 279.34 | 9.57 |
| 2019 (6) | 3.78 | 1.07 | 1.82 | -23.21 | 96.56 | -1.16 | 201.02 | 30.62 | 42.64 | -2.89 | 254.95 | 22.77 |
| 2018 (5) | 3.74 | -14.22 | 2.37 | -19.93 | 97.69 | 16.7 | 153.90 | 24.94 | 43.91 | 20.96 | 207.67 | 21.74 |
| 2017 (4) | 4.36 | 24.93 | 2.96 | 27.04 | 83.71 | -19.99 | 123.18 | -21.37 | 36.30 | -5.15 | 170.59 | -23.51 |
| 2016 (3) | 3.49 | -0.29 | 2.33 | -8.63 | 104.63 | 0.41 | 156.65 | 9.45 | 38.27 | -7.11 | 223.01 | 8.2 |
| 2015 (2) | 3.50 | -1.69 | 2.55 | -5.9 | 104.20 | 1.71 | 143.12 | 6.09 | 41.20 | -11.78 | 206.11 | 8.11 |
| 2014 (1) | 3.56 | 19.87 | 2.71 | 18.86 | 102.45 | -16.68 | 134.90 | -15.63 | 46.70 | 19.71 | 190.65 | -21.82 |
