- 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) | 0.61 | -19.74 | -1.61 | 1.32 | -17.5 | 17.86 | 150.00 | 25.53 | 2.9 | 68.77 | 20.78 | -15.44 | 108.38 | 24.68 | 3.14 | 110.38 | 23.33 | -9.54 |
| 23Q3 (19) | 0.76 | 0.0 | 16.92 | 1.60 | 22.14 | 32.23 | 119.49 | 0.16 | -14.42 | 56.94 | -17.95 | -24.38 | 86.93 | -7.68 | -14.57 | 89.50 | -5.33 | -20.92 |
| 23Q2 (18) | 0.76 | 8.57 | 24.59 | 1.31 | 11.97 | 14.91 | 119.30 | -8.56 | -20.46 | 69.40 | -10.69 | -13.08 | 94.16 | -4.21 | -21.85 | 94.54 | -13.96 | -13.54 |
| 23Q1 (17) | 0.70 | 12.9 | 18.64 | 1.17 | 4.46 | -9.3 | 130.47 | -10.5 | -16.07 | 77.71 | -4.45 | 10.4 | 98.30 | -6.45 | -18.5 | 109.88 | -9.95 | 4.44 |
| 22Q4 (16) | 0.62 | -4.62 | -18.42 | 1.12 | -7.44 | -32.93 | 145.77 | 4.4 | 21.15 | 81.33 | 8.01 | 48.9 | 105.08 | 3.27 | 15.16 | 122.02 | 7.81 | 45.78 |
| 22Q3 (15) | 0.65 | 6.56 | -17.72 | 1.21 | 6.14 | -12.32 | 139.63 | -6.91 | 20.94 | 75.30 | -5.69 | 14.26 | 101.75 | -15.55 | 4.2 | 113.18 | 3.51 | 35.22 |
| 22Q2 (14) | 0.61 | 3.39 | -15.28 | 1.14 | -11.63 | -5.79 | 149.99 | -3.51 | 18.29 | 79.84 | 13.43 | 6.47 | 120.49 | -0.11 | 8.52 | 109.34 | 3.93 | 20.47 |
| 22Q1 (13) | 0.59 | -22.37 | -10.61 | 1.29 | -22.75 | -5.15 | 155.45 | 29.2 | 13.03 | 70.39 | 28.87 | 5.47 | 120.62 | 32.19 | 9.01 | 105.21 | 25.7 | 12.38 |
| 21Q4 (12) | 0.76 | -3.8 | 11.76 | 1.67 | 21.01 | 12.84 | 120.32 | 4.22 | -10.28 | 54.62 | -17.12 | -11.45 | 91.25 | -6.55 | -16.33 | 83.70 | 0.0 | -3.5 |
| 21Q3 (11) | 0.79 | 9.72 | 1.28 | 1.38 | 14.05 | -18.34 | 115.45 | -8.95 | -1.31 | 65.90 | -12.12 | 22.15 | 97.65 | -12.05 | 4.71 | 83.70 | -7.78 | 7.76 |
| 21Q2 (10) | 0.72 | 9.09 | -18.18 | 1.21 | -11.03 | -33.52 | 126.80 | -7.8 | 23.11 | 74.99 | 12.36 | 49.95 | 111.03 | 0.34 | 40.78 | 90.76 | -3.05 | 22.42 |
| 21Q1 (9) | 0.66 | -2.94 | 32.0 | 1.36 | -8.11 | 11.48 | 137.53 | 2.55 | -24.86 | 66.74 | 8.2 | -10.51 | 110.65 | 1.46 | -11.52 | 93.62 | 7.93 | -29.38 |
| 20Q4 (8) | 0.68 | -12.82 | 9.68 | 1.48 | -12.43 | -6.33 | 134.11 | 14.64 | -8.79 | 61.68 | 14.33 | 7.23 | 109.06 | 16.94 | 2.61 | 86.74 | 11.68 | -11.72 |
| 20Q3 (7) | 0.78 | -11.36 | 2.63 | 1.69 | -7.14 | -10.11 | 116.98 | 13.57 | -2.5 | 53.95 | 7.88 | 11.33 | 93.26 | 18.25 | 13.9 | 77.67 | 4.76 | -10.27 |
| 20Q2 (6) | 0.88 | 76.0 | 23.94 | 1.82 | 49.18 | 2.82 | 103.00 | -43.73 | -19.84 | 50.01 | -32.94 | -2.78 | 78.87 | -36.93 | 2.51 | 74.14 | -44.07 | -28.02 |
| 20Q1 (5) | 0.50 | -19.35 | -10.71 | 1.22 | -22.78 | -14.08 | 183.04 | 24.48 | 12.23 | 74.58 | 29.66 | 15.99 | 125.06 | 17.66 | 30.07 | 132.56 | 34.91 | 1.01 |
| 19Q4 (4) | 0.62 | -18.42 | 0.0 | 1.58 | -15.96 | 0.0 | 147.04 | 22.55 | 0.0 | 57.52 | 18.7 | 0.0 | 106.29 | 29.81 | 0.0 | 98.26 | 13.52 | 0.0 |
| 19Q3 (3) | 0.76 | 7.04 | 0.0 | 1.88 | 6.21 | 0.0 | 119.98 | -6.63 | 0.0 | 48.46 | -5.79 | 0.0 | 81.88 | 6.42 | 0.0 | 86.56 | -15.96 | 0.0 |
| 19Q2 (2) | 0.71 | 26.79 | 0.0 | 1.77 | 24.65 | 0.0 | 128.50 | -21.21 | 0.0 | 51.44 | -20.0 | 0.0 | 76.94 | -19.98 | 0.0 | 103.00 | -21.52 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 163.10 | 0.0 | 0.0 | 64.30 | 0.0 | 0.0 | 96.15 | 0.0 | 0.0 | 131.24 | 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) | 2.88 | 17.55 | 5.36 | 3.28 | 126.70 | -14.9 | 68.15 | -3.07 | 95.40 | -10.3 | 99.46 | -11.85 |
| 2022 (9) | 2.45 | -6.49 | 5.19 | -16.02 | 148.88 | 6.77 | 70.31 | 19.11 | 106.36 | 2.51 | 112.83 | 19.13 |
| 2021 (8) | 2.62 | 0.38 | 6.18 | 7.11 | 139.44 | -0.4 | 59.03 | -6.75 | 103.76 | -7.56 | 94.71 | 4.03 |
| 2020 (7) | 2.61 | 6.97 | 5.77 | -1.87 | 140.00 | -6.35 | 63.30 | 2.0 | 112.25 | 8.63 | 91.04 | -15.88 |
| 2019 (6) | 2.44 | 1.24 | 5.88 | 0.34 | 149.50 | -1.44 | 62.06 | -0.29 | 103.33 | 4.35 | 108.23 | -5.82 |
| 2018 (5) | 2.41 | 2.55 | 5.86 | -1.18 | 151.69 | -2.23 | 62.24 | 1.12 | 99.02 | -6.18 | 114.92 | 3.38 |
| 2017 (4) | 2.35 | -5.24 | 5.93 | -3.89 | 155.15 | 5.44 | 61.55 | 4.08 | 105.54 | 3.24 | 111.16 | 6.82 |
| 2016 (3) | 2.48 | 14.29 | 6.17 | 12.8 | 147.15 | -12.68 | 59.14 | -11.36 | 102.23 | -4.21 | 104.06 | -19.03 |
| 2015 (2) | 2.17 | -9.96 | 5.47 | -9.88 | 168.51 | 11.11 | 66.72 | 10.92 | 106.72 | 20.45 | 128.52 | 4.3 |
| 2014 (1) | 2.41 | 3.43 | 6.07 | 13.46 | 151.66 | -3.33 | 60.15 | -11.8 | 88.60 | -1.51 | 123.22 | -8.81 |
