- 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) | 1.38 | -6.12 | -6.76 | 0.69 | 11.29 | -15.85 | 65.98 | 6.49 | 7.2 | 131.35 | -10.58 | 17.72 | 15.29 | -9.31 | -31.06 | 182.04 | -5.18 | 20.6 |
| 23Q3 (19) | 1.47 | 0.0 | 2.8 | 0.62 | -1.59 | -23.46 | 61.96 | 0.19 | -2.79 | 146.89 | 2.13 | 30.73 | 16.86 | -14.29 | -22.94 | 191.99 | 3.22 | 24.49 |
| 23Q2 (18) | 1.47 | 4.26 | 1.38 | 0.63 | -5.97 | -23.17 | 61.84 | -4.18 | -1.79 | 143.83 | 6.27 | 30.16 | 19.67 | -19.71 | -7.57 | 186.00 | 6.06 | 22.21 |
| 23Q1 (17) | 1.41 | -4.73 | -8.44 | 0.67 | -18.29 | -18.29 | 64.54 | 4.86 | 9.26 | 135.34 | 21.29 | 21.62 | 24.50 | 10.46 | 20.69 | 175.37 | 16.18 | 16.87 |
| 22Q4 (16) | 1.48 | 3.5 | -2.63 | 0.82 | 1.23 | -4.65 | 61.55 | -3.44 | 2.81 | 111.58 | -0.69 | 5.96 | 22.18 | 1.37 | 10.02 | 150.95 | -2.12 | 4.1 |
| 22Q3 (15) | 1.43 | -1.38 | -8.33 | 0.81 | -1.22 | -5.81 | 63.74 | 1.22 | 9.01 | 112.36 | 1.68 | 6.18 | 21.88 | 2.82 | 21.69 | 154.22 | 1.33 | 5.41 |
| 22Q2 (14) | 1.45 | -5.84 | 3.57 | 0.82 | 0.0 | 3.8 | 62.97 | 6.6 | -3.39 | 110.50 | -0.7 | -4.52 | 21.28 | 4.83 | 0.57 | 152.20 | 1.43 | -4.73 |
| 22Q1 (13) | 1.54 | 1.32 | 5.48 | 0.82 | -4.65 | 5.13 | 59.07 | -1.34 | -5.23 | 111.28 | 5.68 | -4.05 | 20.30 | 0.69 | -11.93 | 150.05 | 3.48 | -3.36 |
| 21Q4 (12) | 1.52 | -2.56 | 3.4 | 0.86 | 0.0 | 7.5 | 59.87 | 2.39 | -3.33 | 105.30 | -0.49 | -7.74 | 20.16 | 12.12 | 8.8 | 145.01 | -0.88 | -7.95 |
| 21Q3 (11) | 1.56 | 11.43 | 12.23 | 0.86 | 8.86 | 4.88 | 58.47 | -10.29 | -10.72 | 105.82 | -8.56 | -4.15 | 17.98 | -15.03 | 28.25 | 146.30 | -8.42 | -9.62 |
| 21Q2 (10) | 1.40 | -4.11 | -1.41 | 0.79 | 1.28 | -3.66 | 65.18 | 4.57 | 1.49 | 115.73 | -0.22 | 4.73 | 21.16 | -8.2 | 31.02 | 159.75 | 2.89 | 0.74 |
| 21Q1 (9) | 1.46 | -0.68 | 2.82 | 0.78 | -2.5 | -1.27 | 62.33 | 0.65 | -2.67 | 115.98 | 1.62 | 1.2 | 23.05 | 24.39 | 11.57 | 155.26 | -1.44 | -1.73 |
| 20Q4 (8) | 1.47 | 5.76 | 8.09 | 0.80 | -2.44 | 2.56 | 61.93 | -5.44 | -7.59 | 114.13 | 3.38 | -2.54 | 18.53 | 32.17 | 5.46 | 157.53 | -2.68 | -5.42 |
| 20Q3 (7) | 1.39 | -2.11 | 19.83 | 0.82 | 0.0 | 17.14 | 65.49 | 1.98 | -16.24 | 110.40 | -0.09 | -15.23 | 14.02 | -13.19 | -18.49 | 161.87 | 2.08 | -15.35 |
| 20Q2 (6) | 1.42 | 0.0 | 17.36 | 0.82 | 3.8 | 13.89 | 64.22 | 0.28 | -14.82 | 110.50 | -3.59 | -13.17 | 16.15 | -21.83 | -18.48 | 158.57 | 0.37 | -13.27 |
| 20Q1 (5) | 1.42 | 4.41 | 7.58 | 0.79 | 1.28 | -4.82 | 64.04 | -4.45 | -7.19 | 114.61 | -2.13 | 4.29 | 20.66 | 17.59 | -10.64 | 157.99 | -5.14 | 1.41 |
| 19Q4 (4) | 1.36 | 17.24 | 0.0 | 0.78 | 11.43 | 0.0 | 67.02 | -14.29 | 0.0 | 117.10 | -10.08 | 0.0 | 17.57 | 2.15 | 0.0 | 166.55 | -12.9 | 0.0 |
| 19Q3 (3) | 1.16 | -4.13 | 0.0 | 0.70 | -2.78 | 0.0 | 78.19 | 3.71 | 0.0 | 130.23 | 2.33 | 0.0 | 17.20 | -13.18 | 0.0 | 191.22 | 4.58 | 0.0 |
| 19Q2 (2) | 1.21 | -8.33 | 0.0 | 0.72 | -13.25 | 0.0 | 75.39 | 9.26 | 0.0 | 127.26 | 15.8 | 0.0 | 19.81 | -14.32 | 0.0 | 182.84 | 17.36 | 0.0 |
| 19Q1 (1) | 1.32 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 69.00 | 0.0 | 0.0 | 109.90 | 0.0 | 0.0 | 23.12 | 0.0 | 0.0 | 155.79 | 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) | 4.85 | -25.04 | 2.72 | -14.73 | 75.20 | 33.26 | 134.09 | 17.33 | 22.61 | -1.82 | 186.69 | 26.41 |
| 2022 (9) | 6.47 | 9.11 | 3.19 | -2.74 | 56.43 | -8.35 | 114.28 | 2.84 | 23.03 | 13.56 | 147.69 | -3.1 |
| 2021 (8) | 5.93 | -1.82 | 3.28 | 0.92 | 61.57 | 1.9 | 111.12 | -1.06 | 20.28 | 1.6 | 152.42 | -0.23 |
| 2020 (7) | 6.04 | 25.31 | 3.25 | 9.43 | 60.42 | -20.27 | 112.31 | -8.75 | 19.96 | -23.96 | 152.77 | -11.49 |
| 2019 (6) | 4.82 | -26.52 | 2.97 | -19.29 | 75.78 | 36.2 | 123.08 | 24.12 | 26.25 | 9.47 | 172.61 | 31.94 |
| 2018 (5) | 6.56 | -3.67 | 3.68 | -13.0 | 55.64 | 3.88 | 99.16 | 14.81 | 23.98 | 5.04 | 130.82 | 11.71 |
| 2017 (4) | 6.81 | -4.62 | 4.23 | -2.31 | 53.56 | 4.73 | 86.37 | 2.54 | 22.83 | -6.17 | 117.11 | 5.46 |
| 2016 (3) | 7.14 | 4.08 | 4.33 | 1.41 | 51.14 | -3.89 | 84.23 | -1.37 | 24.33 | -13.35 | 111.05 | 0.47 |
| 2015 (2) | 6.86 | -1.15 | 4.27 | -15.78 | 53.21 | 1.16 | 85.40 | 18.71 | 28.08 | 6.08 | 110.53 | 12.71 |
| 2014 (1) | 6.94 | 7.43 | 5.07 | 9.98 | 52.60 | -6.89 | 71.94 | -9.13 | 26.47 | 9.88 | 98.07 | -12.1 |
