- 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) | 0.69 | -8.0 | 21.05 | 2.09 | -3.69 | 23.67 | 131.46 | 7.89 | -18.23 | 43.49 | 3.47 | -19.3 | 107.66 | 11.17 | 5.1 | 67.29 | 0.37 | -40.04 |
| 23Q3 (19) | 0.75 | -2.6 | 11.94 | 2.17 | 17.93 | 33.95 | 121.85 | 2.65 | -10.05 | 42.03 | -14.94 | -25.35 | 96.84 | 6.51 | 8.52 | 67.04 | -13.17 | -34.61 |
| 23Q2 (18) | 0.77 | 40.0 | 42.59 | 1.84 | 33.33 | 54.62 | 118.71 | -28.48 | -29.58 | 49.41 | -24.98 | -35.33 | 90.92 | -23.36 | -24.36 | 77.21 | -31.8 | -38.11 |
| 23Q1 (17) | 0.55 | -3.51 | -6.78 | 1.38 | -18.34 | -2.13 | 165.98 | 3.24 | 6.8 | 65.86 | 22.21 | 2.12 | 118.63 | 15.8 | 1.71 | 113.21 | 0.88 | 9.63 |
| 22Q4 (16) | 0.57 | -14.93 | -10.94 | 1.69 | 4.32 | 0.6 | 160.77 | 18.68 | 13.93 | 53.89 | -4.28 | -0.52 | 102.44 | 14.79 | -2.47 | 112.22 | 9.45 | 24.36 |
| 22Q3 (15) | 0.67 | 24.07 | 3.08 | 1.62 | 36.13 | -5.81 | 135.47 | -19.64 | -3.25 | 56.30 | -26.31 | 6.41 | 89.24 | -25.76 | -14.31 | 102.53 | -17.82 | 15.47 |
| 22Q2 (14) | 0.54 | -8.47 | -30.77 | 1.19 | -15.6 | -35.68 | 168.57 | 8.47 | 43.89 | 76.40 | 18.47 | 55.22 | 120.20 | 3.06 | 27.99 | 124.76 | 20.81 | 72.2 |
| 22Q1 (13) | 0.59 | -7.81 | -7.81 | 1.41 | -16.07 | -11.88 | 155.41 | 10.13 | 9.81 | 64.49 | 19.05 | 13.48 | 116.63 | 11.04 | -2.82 | 103.27 | 14.44 | 31.84 |
| 21Q4 (12) | 0.64 | -1.54 | 0.0 | 1.68 | -2.33 | -12.04 | 141.11 | 0.78 | -1.02 | 54.17 | 2.38 | 13.68 | 105.03 | 0.85 | -12.99 | 90.24 | 1.63 | 29.84 |
| 21Q3 (11) | 0.65 | -16.67 | -2.99 | 1.72 | -7.03 | -20.74 | 140.02 | 19.52 | 2.77 | 52.91 | 7.5 | 26.43 | 104.14 | 10.89 | -2.37 | 88.79 | 22.55 | 24.32 |
| 21Q2 (10) | 0.78 | 21.88 | -9.3 | 1.85 | 15.62 | -25.4 | 117.15 | -17.22 | 10.72 | 49.22 | -13.39 | 33.9 | 93.91 | -21.75 | 16.37 | 72.45 | -7.51 | 17.08 |
| 21Q1 (9) | 0.64 | 0.0 | 56.1 | 1.60 | -16.23 | 8.84 | 141.52 | -0.73 | -35.73 | 56.83 | 19.27 | -8.21 | 120.02 | -0.57 | -12.85 | 78.33 | 12.71 | -45.76 |
| 20Q4 (8) | 0.64 | -4.48 | -5.88 | 1.91 | -11.98 | -17.67 | 142.56 | 4.64 | 6.39 | 47.65 | 13.86 | 21.22 | 120.71 | 13.16 | 26.8 | 69.50 | -2.69 | -11.02 |
| 20Q3 (7) | 0.67 | -22.09 | -12.99 | 2.17 | -12.5 | -6.87 | 136.24 | 28.76 | 15.71 | 41.85 | 13.85 | 6.95 | 106.67 | 32.18 | 31.79 | 71.42 | 15.42 | -5.93 |
| 20Q2 (6) | 0.86 | 109.76 | 36.51 | 2.48 | 68.71 | 43.35 | 105.81 | -51.95 | -26.45 | 36.76 | -40.62 | -29.99 | 80.70 | -41.4 | -15.31 | 61.88 | -57.15 | -38.79 |
| 20Q1 (5) | 0.41 | -39.71 | -22.64 | 1.47 | -36.64 | -5.16 | 220.21 | 64.34 | 27.63 | 61.91 | 57.49 | 5.32 | 137.71 | 44.65 | 18.57 | 144.42 | 84.89 | 25.39 |
| 19Q4 (4) | 0.68 | -11.69 | 0.0 | 2.32 | -0.43 | 0.0 | 134.00 | 13.81 | 0.0 | 39.31 | 0.46 | 0.0 | 95.20 | 17.62 | 0.0 | 78.11 | 2.88 | 0.0 |
| 19Q3 (3) | 0.77 | 22.22 | 0.0 | 2.33 | 34.68 | 0.0 | 117.74 | -18.16 | 0.0 | 39.13 | -25.48 | 0.0 | 80.94 | -15.06 | 0.0 | 75.92 | -24.91 | 0.0 |
| 19Q2 (2) | 0.63 | 18.87 | 0.0 | 1.73 | 11.61 | 0.0 | 143.87 | -16.62 | 0.0 | 52.51 | -10.67 | 0.0 | 95.29 | -17.95 | 0.0 | 101.10 | -12.22 | 0.0 |
| 19Q1 (1) | 0.53 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 172.54 | 0.0 | 0.0 | 58.78 | 0.0 | 0.0 | 116.14 | 0.0 | 0.0 | 115.18 | 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) | 2.64 | 8.64 | 7.28 | 11.83 | 138.44 | -7.9 | 50.12 | -10.64 | 110.61 | 2.27 | 77.96 | -20.65 |
| 2022 (9) | 2.43 | -12.27 | 6.51 | -10.58 | 150.32 | 13.97 | 56.09 | 11.82 | 108.16 | 2.11 | 98.25 | 29.04 |
| 2021 (8) | 2.77 | 9.49 | 7.28 | -3.06 | 131.90 | -8.52 | 50.16 | 3.17 | 105.92 | -10.95 | 76.14 | 3.09 |
| 2020 (7) | 2.53 | 5.42 | 7.51 | -5.06 | 144.19 | -5.39 | 48.62 | 5.42 | 118.95 | 11.59 | 73.86 | -19.65 |
| 2019 (6) | 2.40 | 0.0 | 7.91 | 0.51 | 152.40 | 0.18 | 46.12 | -0.52 | 106.60 | 4.7 | 91.92 | -4.91 |
| 2018 (5) | 2.40 | -1.23 | 7.87 | 8.4 | 152.12 | 1.35 | 46.36 | -7.74 | 101.81 | -3.48 | 96.67 | 1.9 |
| 2017 (4) | 2.43 | -13.83 | 7.26 | 3.12 | 150.10 | 16.04 | 50.25 | -3.03 | 105.48 | 1.62 | 94.87 | 22.62 |
| 2016 (3) | 2.82 | 4.83 | 7.04 | 7.15 | 129.35 | -4.54 | 51.82 | -6.71 | 103.80 | 9.79 | 77.37 | -19.83 |
| 2015 (2) | 2.69 | -9.12 | 6.57 | 0.15 | 135.50 | 9.94 | 55.55 | -0.2 | 94.54 | 16.41 | 96.51 | -1.22 |
| 2014 (1) | 2.96 | -6.03 | 6.56 | -3.39 | 123.25 | 6.42 | 55.66 | 3.55 | 81.21 | -5.25 | 97.70 | 16.5 |
