- 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) | 1.35 | 0.0 | -3.57 | 1.44 | -3.36 | -11.66 | 67.60 | 0.49 | 3.98 | 63.38 | 4.11 | 13.48 | 54.31 | 11.15 | 21.36 | 76.67 | -3.29 | 0.75 |
| 23Q3 (19) | 1.35 | 0.75 | -3.57 | 1.49 | -1.97 | 0.68 | 67.27 | -1.2 | 3.8 | 60.88 | 1.59 | -0.78 | 48.86 | 29.4 | -3.34 | 79.28 | -12.16 | 4.84 |
| 23Q2 (18) | 1.34 | -6.29 | -8.84 | 1.52 | -16.48 | -8.98 | 68.09 | 7.35 | 10.2 | 59.93 | 20.0 | 9.74 | 37.76 | 8.16 | 3.11 | 90.26 | 15.04 | 13.14 |
| 23Q1 (17) | 1.43 | 2.14 | 27.68 | 1.82 | 11.66 | 9.64 | 63.43 | -2.43 | -21.68 | 49.94 | -10.58 | -8.77 | 34.91 | -21.99 | -7.82 | 78.46 | 3.1 | -19.82 |
| 22Q4 (16) | 1.40 | 0.0 | 17.65 | 1.63 | 10.14 | -21.63 | 65.01 | 0.31 | -14.98 | 55.85 | -8.98 | 27.6 | 44.75 | -11.47 | 24.76 | 76.10 | 0.63 | -9.8 |
| 22Q3 (15) | 1.40 | -4.76 | 6.06 | 1.48 | -11.38 | -33.63 | 64.81 | 4.89 | -6.02 | 61.36 | 12.36 | 50.54 | 50.55 | 38.04 | 40.46 | 75.62 | -5.21 | 2.56 |
| 22Q2 (14) | 1.47 | 31.25 | 14.84 | 1.67 | 0.6 | -40.14 | 61.79 | -23.71 | -13.05 | 54.61 | -0.24 | 67.21 | 36.62 | -3.3 | -6.89 | 79.78 | -18.48 | 23.9 |
| 22Q1 (13) | 1.12 | -5.88 | -16.42 | 1.66 | -20.19 | -35.16 | 80.99 | 5.92 | 19.58 | 54.74 | 25.06 | 54.07 | 37.87 | 5.58 | 6.77 | 97.86 | 15.99 | 44.36 |
| 21Q4 (12) | 1.19 | -9.85 | -8.46 | 2.08 | -6.73 | 0.97 | 76.46 | 10.88 | 8.89 | 43.77 | 7.38 | -0.77 | 35.87 | -0.33 | -10.97 | 84.37 | 14.43 | 13.95 |
| 21Q3 (11) | 1.32 | 3.13 | 11.86 | 2.23 | -20.07 | -12.2 | 68.96 | -2.96 | -10.52 | 40.76 | 24.8 | 13.63 | 35.99 | -8.49 | -10.63 | 73.73 | 14.51 | 1.46 |
| 21Q2 (10) | 1.28 | -4.48 | 4.07 | 2.79 | 8.98 | -2.45 | 71.06 | 4.92 | -3.69 | 32.66 | -8.08 | 2.8 | 39.33 | 10.88 | 2.9 | 64.39 | -5.02 | -4.37 |
| 21Q1 (9) | 1.34 | 3.08 | 14.53 | 2.56 | 24.27 | 6.67 | 67.73 | -3.55 | -13.22 | 35.53 | -19.45 | -6.43 | 35.47 | -11.96 | -14.16 | 67.79 | -8.44 | -9.26 |
| 20Q4 (8) | 1.30 | 10.17 | -3.7 | 2.06 | -18.9 | -25.36 | 70.22 | -8.89 | 4.01 | 44.11 | 22.97 | 33.67 | 40.29 | 0.05 | 13.65 | 74.04 | 1.89 | 13.82 |
| 20Q3 (7) | 1.18 | -4.07 | 2.61 | 2.54 | -11.19 | 17.05 | 77.07 | 4.46 | -2.55 | 35.87 | 12.91 | -14.51 | 40.27 | 5.36 | -16.81 | 72.67 | 7.93 | 0.03 |
| 20Q2 (6) | 1.23 | 5.13 | 7.89 | 2.86 | 19.17 | 25.44 | 73.78 | -5.47 | -7.8 | 31.77 | -16.33 | -20.44 | 38.22 | -7.5 | -19.99 | 67.33 | -9.88 | -6.72 |
| 20Q1 (5) | 1.17 | -13.33 | 15.84 | 2.40 | -13.04 | -10.45 | 78.05 | 15.61 | -13.78 | 37.97 | 15.06 | 12.01 | 41.32 | 16.56 | -21.07 | 74.71 | 14.85 | 3.65 |
| 19Q4 (4) | 1.35 | 17.39 | 0.0 | 2.76 | 27.19 | 0.0 | 67.51 | -14.64 | 0.0 | 33.00 | -21.35 | 0.0 | 35.45 | -26.77 | 0.0 | 65.05 | -10.46 | 0.0 |
| 19Q3 (3) | 1.15 | 0.88 | 0.0 | 2.17 | -4.82 | 0.0 | 79.09 | -1.16 | 0.0 | 41.96 | 5.08 | 0.0 | 48.41 | 1.34 | 0.0 | 72.65 | 0.65 | 0.0 |
| 19Q2 (2) | 1.14 | 12.87 | 0.0 | 2.28 | -14.93 | 0.0 | 80.02 | -11.6 | 0.0 | 39.93 | 17.79 | 0.0 | 47.77 | -8.75 | 0.0 | 72.18 | 0.14 | 0.0 |
| 19Q1 (1) | 1.01 | 0.0 | 0.0 | 2.68 | 0.0 | 0.0 | 90.52 | 0.0 | 0.0 | 33.90 | 0.0 | 0.0 | 52.35 | 0.0 | 0.0 | 72.08 | 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) | 5.79 | 14.2 | 6.72 | -17.14 | 63.04 | -12.42 | 54.30 | 20.64 | 42.58 | 4.9 | 74.76 | -2.13 |
| 2022 (9) | 5.07 | 0.8 | 8.11 | -10.19 | 71.98 | -0.76 | 45.01 | 11.33 | 40.59 | 1.68 | 76.39 | 4.6 |
| 2021 (8) | 5.03 | 7.94 | 9.03 | 15.47 | 72.53 | -7.46 | 40.43 | -13.35 | 39.92 | -13.57 | 73.03 | -7.37 |
| 2020 (7) | 4.66 | 9.13 | 7.82 | -29.04 | 78.38 | -8.3 | 46.66 | 40.92 | 46.19 | -4.7 | 78.84 | 12.44 |
| 2019 (6) | 4.27 | 8.38 | 11.02 | 8.89 | 85.47 | -7.64 | 33.11 | -8.21 | 48.47 | 0.21 | 70.12 | -12.61 |
| 2018 (5) | 3.94 | 9.75 | 10.12 | 89.51 | 92.54 | -8.93 | 36.07 | -47.18 | 48.37 | 28.64 | 80.24 | -39.35 |
| 2017 (4) | 3.59 | -9.34 | 5.34 | -16.43 | 101.61 | 10.12 | 68.29 | 19.53 | 37.60 | 9.37 | 132.31 | 15.04 |
| 2016 (3) | 3.96 | 0.76 | 6.39 | -31.51 | 92.27 | -0.61 | 57.13 | 46.0 | 34.38 | -7.8 | 115.01 | 21.47 |
| 2015 (2) | 3.93 | 12.61 | 9.33 | 11.34 | 92.84 | -11.22 | 39.13 | -10.13 | 37.29 | -12.2 | 94.68 | -10.38 |
| 2014 (1) | 3.49 | 2.65 | 8.38 | 8.13 | 104.57 | -2.67 | 43.54 | -7.6 | 42.47 | -2.03 | 105.65 | -5.0 |
