- 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) | 0.84 | 10.53 | -20.0 | 0.58 | 31.82 | 0.0 | 107.99 | -10.24 | 24.43 | 157.33 | -24.09 | 0.22 | 39.02 | -23.34 | -19.89 | 226.31 | -18.2 | 16.01 |
| 23Q3 (19) | 0.76 | -19.15 | -1.3 | 0.44 | 2.33 | -2.22 | 120.31 | 23.64 | 1.7 | 207.25 | -1.28 | 3.15 | 50.90 | -3.38 | -6.64 | 276.66 | 8.68 | 4.52 |
| 23Q2 (18) | 0.94 | 17.5 | 27.03 | 0.43 | 26.47 | -2.27 | 97.31 | -14.97 | -20.67 | 209.94 | -20.82 | 0.81 | 52.68 | -31.91 | -3.13 | 254.56 | -15.76 | -7.95 |
| 23Q1 (17) | 0.80 | -23.81 | 42.86 | 0.34 | -41.38 | -5.56 | 114.44 | 31.86 | -30.2 | 265.13 | 68.88 | 4.86 | 77.37 | 58.84 | 24.21 | 302.19 | 54.91 | -14.76 |
| 22Q4 (16) | 1.05 | 36.36 | 45.83 | 0.58 | 28.89 | 23.4 | 86.79 | -26.64 | -31.49 | 156.99 | -21.86 | -19.13 | 48.71 | -10.66 | -1.62 | 195.08 | -26.3 | -28.09 |
| 22Q3 (15) | 0.77 | 4.05 | 20.31 | 0.45 | 2.27 | 4.65 | 118.30 | -3.55 | -16.21 | 200.92 | -3.52 | -4.11 | 54.52 | 0.26 | -15.89 | 264.70 | -4.28 | -7.41 |
| 22Q2 (14) | 0.74 | 32.14 | -5.13 | 0.44 | 22.22 | -8.33 | 122.66 | -25.19 | 4.86 | 208.26 | -17.63 | 9.78 | 54.38 | -12.7 | -6.21 | 276.54 | -21.99 | 11.19 |
| 22Q1 (13) | 0.56 | -22.22 | -8.2 | 0.36 | -23.4 | -7.69 | 163.96 | 29.43 | 10.31 | 252.84 | 30.24 | 7.94 | 62.29 | 25.81 | -8.17 | 354.51 | 30.67 | 12.52 |
| 21Q4 (12) | 0.72 | 12.5 | -17.24 | 0.47 | 9.3 | -9.62 | 126.68 | -10.27 | 21.43 | 194.13 | -7.35 | 10.26 | 49.51 | -23.62 | 7.72 | 271.30 | -5.1 | 15.73 |
| 21Q3 (11) | 0.64 | -17.95 | -14.67 | 0.43 | -10.42 | -6.52 | 141.18 | 20.7 | 16.37 | 209.53 | 10.45 | 5.5 | 64.82 | 11.8 | 14.36 | 285.89 | 14.95 | 8.6 |
| 21Q2 (10) | 0.78 | 27.87 | -10.34 | 0.48 | 23.08 | -15.79 | 116.97 | -21.31 | 11.99 | 189.71 | -19.01 | 18.2 | 57.98 | -14.52 | 0.8 | 248.70 | -21.06 | 19.89 |
| 21Q1 (9) | 0.61 | -29.89 | -1.61 | 0.39 | -25.0 | 0.0 | 148.64 | 42.48 | 0.83 | 234.25 | 33.04 | -0.2 | 67.83 | 47.58 | -11.69 | 315.06 | 34.39 | 3.18 |
| 20Q4 (8) | 0.87 | 16.0 | -13.86 | 0.52 | 13.04 | -13.33 | 104.32 | -14.01 | 16.01 | 176.07 | -11.34 | 15.16 | 45.96 | -18.91 | 14.27 | 234.43 | -10.94 | 15.72 |
| 20Q3 (7) | 0.75 | -13.79 | -26.47 | 0.46 | -19.3 | -8.0 | 121.32 | 16.15 | 36.36 | 198.60 | 23.74 | 9.08 | 56.68 | -1.46 | 3.22 | 263.24 | 26.9 | 21.8 |
| 20Q2 (6) | 0.87 | 40.32 | -10.31 | 0.57 | 46.15 | 29.55 | 104.45 | -29.15 | 10.82 | 160.50 | -31.62 | -22.08 | 57.52 | -25.11 | -9.1 | 207.44 | -32.06 | -12.46 |
| 20Q1 (5) | 0.62 | -38.61 | -23.46 | 0.39 | -35.0 | 8.33 | 147.42 | 63.95 | 31.92 | 234.73 | 53.53 | -5.97 | 76.81 | 90.97 | 4.59 | 305.34 | 50.72 | 6.04 |
| 19Q4 (4) | 1.01 | -0.98 | 0.0 | 0.60 | 20.0 | 0.0 | 89.92 | 1.07 | 0.0 | 152.89 | -16.03 | 0.0 | 40.22 | -26.75 | 0.0 | 202.59 | -6.26 | 0.0 |
| 19Q3 (3) | 1.02 | 5.15 | 0.0 | 0.50 | 13.64 | 0.0 | 88.97 | -5.6 | 0.0 | 182.07 | -11.61 | 0.0 | 54.91 | -13.23 | 0.0 | 216.13 | -8.79 | 0.0 |
| 19Q2 (2) | 0.97 | 19.75 | 0.0 | 0.44 | 22.22 | 0.0 | 94.25 | -15.66 | 0.0 | 205.99 | -17.49 | 0.0 | 63.28 | -13.83 | 0.0 | 236.96 | -17.71 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 111.75 | 0.0 | 0.0 | 249.64 | 0.0 | 0.0 | 73.44 | 0.0 | 0.0 | 287.95 | 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) | 2.95 | -3.59 | 1.86 | -2.62 | 123.81 | 3.78 | 195.90 | 2.65 | 58.44 | 9.95 | 261.27 | 1.66 |
| 2022 (9) | 3.06 | 14.61 | 1.91 | 3.24 | 119.30 | -12.59 | 190.85 | -3.14 | 53.15 | 3.87 | 257.00 | -8.97 |
| 2021 (8) | 2.67 | -14.7 | 1.85 | -10.19 | 136.48 | 17.21 | 197.03 | 11.29 | 51.17 | -2.07 | 282.34 | 17.04 |
| 2020 (7) | 3.13 | -12.08 | 2.06 | 0.98 | 116.44 | 13.71 | 177.04 | -1.28 | 52.25 | -5.74 | 241.23 | 6.6 |
| 2019 (6) | 3.56 | 5.64 | 2.04 | 12.71 | 102.40 | -5.54 | 179.34 | -11.15 | 55.43 | -25.6 | 226.30 | -4.02 |
| 2018 (5) | 3.37 | 14.24 | 1.81 | -7.65 | 108.41 | -12.36 | 201.85 | 8.3 | 74.50 | 13.71 | 235.77 | -3.59 |
| 2017 (4) | 2.95 | 18.47 | 1.96 | 25.64 | 123.70 | -15.57 | 186.38 | -20.52 | 65.52 | -21.13 | 244.55 | -17.92 |
| 2016 (3) | 2.49 | -7.43 | 1.56 | -10.34 | 146.52 | 7.84 | 234.50 | 11.59 | 83.07 | -5.92 | 297.95 | 15.61 |
| 2015 (2) | 2.69 | -29.77 | 1.74 | -24.02 | 135.87 | 42.48 | 210.15 | 31.79 | 88.30 | 26.96 | 257.71 | 39.11 |
| 2014 (1) | 3.83 | -13.15 | 2.29 | -6.91 | 95.36 | 15.16 | 159.46 | 7.61 | 69.55 | 3.44 | 185.26 | 13.14 |
