- 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) | 0.60 | 0.0 | 17.65 | 1.50 | 13.64 | 36.36 | 152.28 | 0.45 | -14.9 | 60.64 | -12.34 | -26.84 | 132.01 | -3.82 | 17.79 | 80.92 | -3.12 | -45.97 |
| 23Q3 (19) | 0.60 | 9.09 | 11.11 | 1.32 | 9.09 | 43.48 | 151.60 | -7.75 | -10.63 | 69.18 | -7.78 | -29.83 | 137.25 | 4.7 | 21.7 | 83.53 | -22.85 | -46.27 |
| 23Q2 (18) | 0.55 | 30.95 | 14.58 | 1.21 | 32.97 | 80.6 | 164.33 | -24.24 | -12.97 | 75.02 | -24.7 | -44.91 | 131.09 | -11.47 | -0.93 | 108.27 | -35.73 | -43.81 |
| 23Q1 (17) | 0.42 | -17.65 | -27.59 | 0.91 | -17.27 | 35.82 | 216.90 | 21.21 | 37.48 | 99.63 | 20.2 | -26.1 | 148.07 | 32.12 | 9.16 | 168.46 | 12.48 | 7.35 |
| 22Q4 (16) | 0.51 | -5.56 | -22.73 | 1.10 | 19.57 | 52.78 | 178.95 | 5.49 | 30.29 | 82.89 | -15.92 | -34.3 | 112.07 | -0.63 | -14.16 | 149.77 | -3.65 | 12.63 |
| 22Q3 (15) | 0.54 | 12.5 | -1.82 | 0.92 | 37.31 | 43.75 | 169.64 | -10.16 | 3.09 | 98.59 | -27.6 | -30.84 | 112.78 | -14.77 | -20.08 | 155.45 | -19.32 | -6.36 |
| 22Q2 (14) | 0.48 | -17.24 | -9.43 | 0.67 | 0.0 | -4.29 | 188.82 | 19.68 | 9.66 | 136.18 | 1.01 | 4.38 | 132.32 | -2.45 | -13.98 | 192.68 | 22.78 | 29.45 |
| 22Q1 (13) | 0.58 | -12.12 | 9.43 | 0.67 | -6.94 | -25.56 | 157.77 | 14.87 | -8.58 | 134.82 | 6.86 | 32.61 | 135.65 | 3.91 | -13.85 | 156.93 | 18.02 | 34.36 |
| 21Q4 (12) | 0.66 | 20.0 | -8.33 | 0.72 | 12.5 | -45.45 | 137.35 | -16.54 | 8.83 | 126.17 | -11.5 | 82.38 | 130.55 | -7.48 | 14.79 | 132.97 | -19.9 | 62.85 |
| 21Q3 (11) | 0.55 | 3.77 | -15.38 | 0.64 | -8.57 | -44.35 | 164.56 | -4.43 | 17.06 | 142.56 | 9.27 | 79.84 | 141.11 | -8.26 | 20.03 | 166.01 | 11.54 | 62.31 |
| 21Q2 (10) | 0.53 | 0.0 | 12.77 | 0.70 | -22.22 | -24.73 | 172.18 | -0.23 | -10.43 | 130.47 | 28.33 | 33.56 | 153.82 | -2.31 | 4.74 | 148.84 | 27.43 | 4.03 |
| 21Q1 (9) | 0.53 | -26.39 | 89.29 | 0.90 | -31.82 | 42.86 | 172.58 | 36.74 | -46.13 | 101.67 | 46.96 | -29.13 | 157.45 | 38.44 | -41.64 | 116.80 | 43.05 | -39.8 |
| 20Q4 (8) | 0.72 | 10.77 | 24.14 | 1.32 | 14.78 | 5.6 | 126.21 | -10.22 | -20.19 | 69.18 | -12.73 | -4.75 | 113.73 | -3.26 | -17.21 | 81.65 | -20.17 | -12.58 |
| 20Q3 (7) | 0.65 | 38.3 | 41.3 | 1.15 | 23.66 | 13.86 | 140.58 | -26.87 | -28.28 | 79.27 | -18.86 | -12.14 | 117.56 | -19.95 | -18.32 | 102.28 | -28.51 | -28.12 |
| 20Q2 (6) | 0.47 | 67.86 | 2.17 | 0.93 | 47.62 | -2.11 | 192.24 | -39.99 | -3.6 | 97.69 | -31.9 | 2.23 | 146.86 | -45.56 | 8.17 | 143.07 | -26.26 | -10.14 |
| 20Q1 (5) | 0.28 | -51.72 | -41.67 | 0.63 | -49.6 | -24.1 | 320.36 | 102.58 | 68.08 | 143.45 | 97.51 | 30.42 | 269.78 | 96.39 | 83.47 | 194.02 | 107.73 | 26.36 |
| 19Q4 (4) | 0.58 | 26.09 | 0.0 | 1.25 | 23.76 | 0.0 | 158.14 | -19.32 | 0.0 | 72.63 | -19.5 | 0.0 | 137.37 | -4.56 | 0.0 | 93.40 | -34.36 | 0.0 |
| 19Q3 (3) | 0.46 | 0.0 | 0.0 | 1.01 | 6.32 | 0.0 | 196.01 | -1.71 | 0.0 | 90.22 | -5.59 | 0.0 | 143.93 | 6.01 | 0.0 | 142.29 | -10.63 | 0.0 |
| 19Q2 (2) | 0.46 | -4.17 | 0.0 | 0.95 | 14.46 | 0.0 | 199.41 | 4.62 | 0.0 | 95.56 | -13.12 | 0.0 | 135.77 | -7.66 | 0.0 | 159.21 | 3.69 | 0.0 |
| 19Q1 (1) | 0.48 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 190.60 | 0.0 | 0.0 | 109.99 | 0.0 | 0.0 | 147.04 | 0.0 | 0.0 | 153.55 | 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) | 1.99 | -7.01 | 4.74 | 39.41 | 183.58 | 7.39 | 77.07 | -28.21 | 143.82 | 9.06 | 116.83 | -20.22 |
| 2022 (9) | 2.14 | 6.47 | 3.40 | 12.58 | 170.95 | -6.05 | 107.36 | -11.09 | 131.87 | -18.71 | 146.44 | 4.23 |
| 2021 (8) | 2.01 | 22.56 | 3.02 | -19.03 | 181.96 | -18.37 | 120.75 | 23.48 | 162.22 | -15.18 | 140.50 | 8.52 |
| 2020 (7) | 1.64 | -7.87 | 3.73 | 3.61 | 222.92 | 8.71 | 97.79 | -3.48 | 191.25 | 9.55 | 129.47 | -1.75 |
| 2019 (6) | 1.78 | -6.32 | 3.60 | 18.42 | 205.05 | 6.59 | 101.32 | -15.65 | 174.58 | 15.52 | 131.78 | -18.33 |
| 2018 (5) | 1.90 | 0.53 | 3.04 | 11.76 | 192.37 | -0.59 | 120.12 | -10.43 | 151.12 | 4.48 | 161.36 | -11.81 |
| 2017 (4) | 1.89 | -30.77 | 2.72 | -17.82 | 193.51 | 44.53 | 134.11 | 21.71 | 144.64 | 25.05 | 182.97 | 42.48 |
| 2016 (3) | 2.73 | -7.77 | 3.31 | 7.47 | 133.89 | 8.73 | 110.19 | -6.94 | 115.67 | -4.54 | 128.42 | 6.68 |
| 2015 (2) | 2.96 | -12.43 | 3.08 | 0.33 | 123.14 | 14.05 | 118.41 | -0.56 | 121.17 | 8.2 | 120.38 | 4.62 |
| 2014 (1) | 3.38 | -13.55 | 3.07 | -15.66 | 107.97 | 15.74 | 119.08 | 18.88 | 111.99 | 23.26 | 115.06 | 12.16 |
