- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q1 (20) | 0.51 | -35.44 | -16.39 | 0.50 | -25.37 | 6.38 | 178.45 | 54.46 | 20.6 | 183.21 | 35.03 | -6.3 | 47.50 | 30.78 | -26.84 | 314.16 | 46.2 | 12.78 |
| 22Q4 (19) | 0.79 | 1.28 | 8.22 | 0.67 | 17.54 | 17.54 | 115.53 | -1.37 | -6.94 | 135.68 | -14.43 | -14.81 | 36.32 | -29.37 | -42.67 | 214.88 | -4.19 | -2.35 |
| 22Q3 (18) | 0.78 | 9.86 | 5.41 | 0.57 | 9.62 | -8.06 | 117.14 | -8.63 | -4.13 | 158.56 | -8.87 | 7.32 | 51.42 | -5.98 | -24.05 | 224.27 | -9.39 | 10.9 |
| 22Q2 (17) | 0.71 | 16.39 | -7.79 | 0.52 | 10.64 | -30.67 | 128.20 | -13.36 | 8.59 | 173.99 | -11.01 | 43.53 | 54.69 | -15.77 | -8.58 | 247.50 | -11.15 | 37.91 |
| 22Q1 (16) | 0.61 | -16.44 | -22.78 | 0.47 | -17.54 | -25.4 | 147.97 | 19.2 | 28.46 | 195.52 | 22.76 | 34.93 | 64.93 | 2.49 | -2.68 | 278.56 | 26.58 | 44.05 |
| 21Q4 (15) | 0.73 | -1.35 | -14.12 | 0.57 | -8.06 | -18.57 | 124.14 | 1.6 | 15.74 | 159.27 | 7.8 | 21.94 | 63.35 | -6.43 | 16.2 | 220.06 | 8.82 | 20.03 |
| 21Q3 (14) | 0.74 | -3.9 | -6.33 | 0.62 | -17.33 | -6.06 | 122.19 | 3.5 | 6.74 | 147.75 | 21.89 | 7.33 | 67.70 | 13.17 | 1.61 | 202.23 | 12.69 | 9.02 |
| 21Q2 (13) | 0.77 | -2.53 | -20.62 | 0.75 | 19.05 | -9.64 | 118.06 | 2.49 | 25.61 | 121.22 | -16.35 | 10.2 | 59.82 | -10.34 | 8.68 | 179.46 | -7.2 | 20.48 |
| 21Q1 (12) | 0.79 | -7.06 | 43.64 | 0.63 | -10.0 | 3.28 | 115.19 | 7.39 | -30.35 | 144.91 | 10.95 | -2.13 | 66.72 | 22.38 | -0.92 | 193.38 | 5.48 | -21.42 |
| 20Q4 (11) | 0.85 | 7.59 | 10.39 | 0.70 | 6.06 | -45.74 | 107.26 | -6.3 | -9.04 | 130.61 | -5.12 | 85.39 | 54.52 | -18.17 | 111.32 | 183.34 | -1.16 | 12.78 |
| 20Q3 (10) | 0.79 | -18.56 | -40.15 | 0.66 | -20.48 | -41.07 | 114.47 | 21.79 | 66.55 | 137.66 | 25.15 | 69.2 | 66.63 | 21.06 | 176.59 | 185.50 | 24.54 | 47.21 |
| 20Q2 (9) | 0.97 | 76.36 | -24.81 | 0.83 | 36.07 | -17.0 | 93.99 | -43.17 | 32.96 | 110.00 | -25.71 | 21.48 | 55.04 | -18.27 | 125.94 | 148.95 | -39.48 | 8.82 |
| 20Q1 (8) | 0.55 | -28.57 | -39.56 | 0.61 | -52.71 | -14.08 | 165.39 | 40.26 | 65.44 | 148.06 | 110.16 | 14.93 | 67.34 | 161.01 | 74.01 | 246.10 | 51.38 | 29.46 |
| 19Q4 (7) | 0.77 | -41.67 | -1.28 | 1.29 | 15.18 | 108.06 | 117.92 | 71.57 | 0.65 | 70.45 | -13.41 | -52.16 | 25.80 | 7.1 | -53.24 | 162.57 | 29.01 | -22.3 |
| 19Q3 (6) | 1.32 | 2.33 | 69.23 | 1.12 | 12.0 | 62.32 | 68.73 | -2.77 | -41.16 | 81.36 | -10.15 | -38.28 | 24.09 | -1.11 | -61.31 | 126.01 | -7.94 | -32.39 |
| 19Q2 (5) | 1.29 | 41.76 | 40.22 | 1.00 | 40.85 | 20.48 | 70.69 | -29.29 | -28.23 | 90.55 | -29.71 | -17.27 | 24.36 | -37.05 | -53.71 | 136.88 | -27.99 | -11.86 |
| 19Q1 (4) | 0.91 | 16.67 | 0.0 | 0.71 | 14.52 | 0.0 | 99.97 | -14.67 | 0.0 | 128.83 | -12.51 | 0.0 | 38.70 | -29.85 | 0.0 | 190.09 | -9.15 | 0.0 |
| 18Q4 (3) | 0.78 | 0.0 | 0.0 | 0.62 | -10.14 | 0.0 | 117.16 | 0.3 | 0.0 | 147.25 | 11.7 | 0.0 | 55.17 | -11.39 | 0.0 | 209.24 | 12.27 | 0.0 |
| 18Q3 (2) | 0.78 | -15.22 | 0.0 | 0.69 | -16.87 | 0.0 | 116.81 | 18.6 | 0.0 | 131.83 | 20.45 | 0.0 | 62.26 | 18.3 | 0.0 | 186.38 | 20.01 | 0.0 |
| 18Q2 (1) | 0.92 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 98.49 | 0.0 | 0.0 | 109.45 | 0.0 | 0.0 | 52.63 | 0.0 | 0.0 | 155.30 | 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 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 2.65 | -18.96 | 2.46 | -7.87 | 137.68 | 23.46 | 148.26 | 8.46 | 45.22 | -17.09 | 240.72 | 24.29 |
| 2021 (9) | 3.27 | 17.2 | 2.67 | -4.3 | 111.52 | -14.67 | 136.70 | 4.61 | 54.54 | -7.47 | 193.67 | -4.33 |
| 2020 (8) | 2.79 | -41.51 | 2.79 | -44.09 | 130.70 | 70.85 | 130.68 | 78.6 | 58.94 | 103.94 | 202.44 | 67.61 |
| 2019 (7) | 4.77 | 50.0 | 4.99 | 45.91 | 76.50 | -33.37 | 73.17 | -31.48 | 28.90 | -35.91 | 120.78 | -31.58 |
| 2018 (6) | 3.18 | -2.15 | 3.42 | -33.07 | 114.82 | 2.3 | 106.79 | 49.61 | 45.09 | -0.35 | 176.52 | 27.57 |
| 2017 (5) | 3.25 | -6.88 | 5.11 | -2.67 | 112.24 | 7.32 | 71.38 | 2.75 | 45.25 | -6.74 | 138.37 | 10.23 |
| 2016 (4) | 3.49 | -10.28 | 5.25 | 10.76 | 104.58 | 11.37 | 69.47 | -9.73 | 48.52 | -2.98 | 125.53 | 3.87 |
| 2015 (3) | 3.89 | -15.43 | 4.74 | 2.16 | 93.90 | 18.34 | 76.96 | -2.25 | 50.01 | -8.31 | 120.85 | 16.72 |
| 2014 (2) | 4.60 | -14.66 | 4.64 | -30.75 | 79.35 | 17.16 | 78.73 | 44.56 | 54.54 | 27.58 | 103.54 | 30.34 |
| 2013 (1) | 5.39 | 17.69 | 6.70 | -57.02 | 67.73 | -15.02 | 54.46 | 132.64 | 42.75 | 61.56 | 79.44 | 3.65 |
