- 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) | 2.09 | -20.83 | 2.45 | 1.75 | 47.06 | 43.44 | 43.46 | 26.12 | -2.56 | 51.96 | -32.27 | -30.26 | 19.37 | -9.53 | -17.5 | 76.05 | -15.29 | -20.47 |
| 23Q3 (19) | 2.64 | 29.41 | 48.31 | 1.19 | 52.56 | -4.8 | 34.46 | -22.8 | -32.42 | 76.72 | -34.1 | 5.17 | 21.41 | -11.89 | -19.36 | 89.78 | -34.35 | -7.8 |
| 23Q2 (18) | 2.04 | -0.97 | 22.16 | 0.78 | -25.0 | -32.17 | 44.64 | 1.18 | -18.06 | 116.42 | 32.63 | 47.65 | 24.30 | 18.59 | -18.97 | 136.75 | 22.76 | 32.33 |
| 23Q1 (17) | 2.06 | 0.98 | -5.94 | 1.04 | -14.75 | -25.71 | 44.12 | -1.08 | 6.16 | 87.78 | 17.81 | 35.0 | 20.49 | -12.73 | -30.16 | 111.40 | 16.49 | 44.24 |
| 22Q4 (16) | 2.04 | 14.61 | 13.33 | 1.22 | -2.4 | 2.52 | 44.60 | -12.53 | -11.94 | 74.51 | 2.14 | -2.33 | 23.48 | -11.56 | -35.69 | 95.63 | -1.8 | 5.75 |
| 22Q3 (15) | 1.78 | 6.59 | 27.14 | 1.25 | 8.7 | 42.05 | 50.99 | -6.41 | -21.43 | 72.95 | -7.48 | -29.12 | 26.55 | -11.47 | -39.95 | 97.38 | -5.77 | -21.22 |
| 22Q2 (14) | 1.67 | -23.74 | 15.17 | 1.15 | -17.86 | 17.35 | 54.48 | 31.09 | -13.36 | 78.85 | 21.27 | -15.12 | 29.99 | 2.22 | -19.73 | 103.34 | 33.81 | -12.73 |
| 22Q1 (13) | 2.19 | 21.67 | 76.61 | 1.40 | 17.65 | 55.56 | 41.56 | -17.95 | -43.44 | 65.02 | -14.77 | -35.79 | 29.34 | -19.64 | -25.78 | 77.23 | -14.6 | -42.88 |
| 21Q4 (12) | 1.80 | 28.57 | 73.08 | 1.19 | 35.23 | 26.6 | 50.65 | -21.96 | -42.13 | 76.29 | -25.87 | -20.84 | 36.51 | -17.42 | -6.24 | 90.43 | -26.84 | -37.62 |
| 21Q3 (11) | 1.40 | -3.45 | 11.11 | 0.88 | -10.2 | 4.76 | 64.90 | 3.21 | -9.96 | 102.92 | 10.79 | -4.53 | 44.21 | 18.34 | 1.73 | 123.61 | 4.38 | -9.38 |
| 21Q2 (10) | 1.45 | 16.94 | 12.4 | 0.98 | 8.89 | 24.05 | 62.88 | -14.43 | -10.81 | 92.90 | -8.26 | -19.43 | 37.36 | -5.49 | -9.41 | 118.42 | -12.41 | -18.08 |
| 21Q1 (9) | 1.24 | 19.23 | 5.08 | 0.90 | -4.26 | 32.35 | 73.48 | -16.05 | -4.47 | 101.26 | 5.06 | -24.47 | 39.53 | 1.52 | -7.94 | 135.20 | -6.74 | -19.54 |
| 20Q4 (8) | 1.04 | -17.46 | -18.11 | 0.94 | 11.9 | 16.05 | 87.53 | 21.43 | 22.06 | 96.38 | -10.59 | -14.49 | 38.94 | -10.4 | 5.33 | 144.97 | 6.28 | -1.68 |
| 20Q3 (7) | 1.26 | -2.33 | 0.0 | 0.84 | 6.33 | -9.68 | 72.08 | 2.24 | 0.18 | 107.80 | -6.5 | 10.56 | 43.46 | 5.38 | -1.67 | 136.41 | -5.64 | 8.91 |
| 20Q2 (6) | 1.29 | 9.32 | -27.12 | 0.79 | 16.18 | -37.8 | 70.50 | -8.35 | 37.19 | 115.30 | -13.99 | 61.15 | 41.24 | -3.96 | -8.82 | 144.56 | -13.97 | 86.02 |
| 20Q1 (5) | 1.18 | -7.09 | -9.92 | 0.68 | -16.05 | -36.45 | 76.92 | 7.27 | 10.58 | 134.06 | 18.94 | 57.79 | 42.94 | 16.15 | -20.35 | 168.04 | 13.97 | 67.02 |
| 19Q4 (4) | 1.27 | 0.79 | 0.0 | 0.81 | -12.9 | 0.0 | 71.71 | -0.33 | 0.0 | 112.71 | 15.6 | 0.0 | 36.97 | -16.36 | 0.0 | 147.44 | 17.72 | 0.0 |
| 19Q3 (3) | 1.26 | -28.81 | 0.0 | 0.93 | -26.77 | 0.0 | 71.95 | 40.01 | 0.0 | 97.50 | 36.27 | 0.0 | 44.20 | -2.28 | 0.0 | 125.25 | 61.18 | 0.0 |
| 19Q2 (2) | 1.77 | 35.11 | 0.0 | 1.27 | 18.69 | 0.0 | 51.39 | -26.12 | 0.0 | 71.55 | -15.78 | 0.0 | 45.23 | -16.1 | 0.0 | 77.71 | -22.76 | 0.0 |
| 19Q1 (1) | 1.31 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 69.56 | 0.0 | 0.0 | 84.96 | 0.0 | 0.0 | 53.91 | 0.0 | 0.0 | 100.61 | 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) | 6.93 | -14.55 | 4.72 | -0.42 | 52.65 | 16.92 | 77.39 | 0.52 | 23.80 | -14.76 | 106.24 | 12.9 |
| 2022 (9) | 8.11 | 24.2 | 4.74 | 7.73 | 45.03 | -19.47 | 76.99 | -7.21 | 27.92 | -22.85 | 94.10 | -8.37 |
| 2021 (8) | 6.53 | 26.8 | 4.40 | 39.24 | 55.92 | -21.14 | 82.97 | -28.07 | 36.19 | -6.58 | 102.70 | -30.38 |
| 2020 (7) | 5.15 | -18.9 | 3.16 | -31.15 | 70.91 | 23.43 | 115.35 | 45.09 | 38.74 | 14.21 | 147.52 | 43.18 |
| 2019 (6) | 6.35 | 16.09 | 4.59 | 4.08 | 57.45 | -13.86 | 79.50 | -3.88 | 33.92 | -17.65 | 103.03 | -4.8 |
| 2018 (5) | 5.47 | 18.66 | 4.41 | 41.8 | 66.69 | -15.8 | 82.71 | -29.59 | 41.19 | 10.99 | 108.22 | -32.18 |
| 2017 (4) | 4.61 | 9.24 | 3.11 | -23.02 | 79.20 | -8.42 | 117.47 | 30.0 | 37.11 | 11.34 | 159.57 | 11.19 |
| 2016 (3) | 4.22 | -2.31 | 4.04 | -41.19 | 86.48 | 2.29 | 90.36 | 70.11 | 33.33 | 8.53 | 143.51 | 34.17 |
| 2015 (2) | 4.32 | -24.61 | 6.87 | -52.91 | 84.54 | 32.61 | 53.12 | 112.31 | 30.71 | 9.13 | 106.96 | 76.41 |
| 2014 (1) | 5.73 | -2.88 | 14.59 | -19.79 | 63.75 | 3.09 | 25.02 | 24.66 | 28.14 | -12.39 | 60.63 | 21.8 |
