- 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) | 0.76 | -5.0 | 7.04 | 1.10 | -4.35 | 2.8 | 119.06 | 4.91 | -6.5 | 82.65 | 4.12 | -2.74 | 58.97 | -2.85 | -7.43 | 142.74 | 8.0 | -3.95 |
| 23Q3 (19) | 0.80 | -2.44 | -17.53 | 1.15 | 7.48 | -9.45 | 113.49 | 2.18 | 20.89 | 79.38 | -6.62 | 10.96 | 60.70 | -7.88 | -3.37 | 132.17 | 1.53 | 28.82 |
| 23Q2 (18) | 0.82 | 17.14 | -12.77 | 1.07 | -0.93 | -7.76 | 111.07 | -14.03 | 14.64 | 85.01 | 0.79 | 8.35 | 65.89 | 6.43 | -9.85 | 130.18 | -14.15 | 27.32 |
| 23Q1 (17) | 0.70 | -1.41 | -22.22 | 1.08 | 0.93 | -22.86 | 129.19 | 1.45 | 28.05 | 84.34 | -0.75 | 29.87 | 61.91 | -2.81 | -4.21 | 151.63 | 2.03 | 49.83 |
| 22Q4 (16) | 0.71 | -26.8 | -29.0 | 1.07 | -15.75 | -37.79 | 127.34 | 35.64 | 40.55 | 84.98 | 18.79 | 60.92 | 63.70 | 1.4 | 9.85 | 148.61 | 44.84 | 74.0 |
| 22Q3 (15) | 0.97 | 3.19 | 3.19 | 1.27 | 9.48 | -18.06 | 93.88 | -3.11 | -2.63 | 71.54 | -8.82 | 21.69 | 62.82 | -14.05 | -2.0 | 102.60 | 0.34 | 12.62 |
| 22Q2 (14) | 0.94 | 4.44 | -4.08 | 1.16 | -17.14 | -32.16 | 96.89 | -3.96 | 4.41 | 78.46 | 20.82 | 47.65 | 73.09 | 13.09 | 19.33 | 102.25 | 1.04 | 20.72 |
| 22Q1 (13) | 0.90 | -10.0 | 0.0 | 1.40 | -18.6 | -25.93 | 100.89 | 11.36 | -0.75 | 64.94 | 22.97 | 35.01 | 64.63 | 11.45 | 1.46 | 101.20 | 18.49 | 17.61 |
| 21Q4 (12) | 1.00 | 6.38 | 2.04 | 1.72 | 10.97 | -16.5 | 90.60 | -6.04 | -2.57 | 52.81 | -10.17 | 19.64 | 57.99 | -9.53 | -0.77 | 85.41 | -6.25 | 8.53 |
| 21Q3 (11) | 0.94 | -4.08 | -6.93 | 1.55 | -9.36 | -8.82 | 96.42 | 3.9 | 7.1 | 58.79 | 10.63 | 9.83 | 64.10 | 4.65 | 5.44 | 91.10 | 7.56 | 10.06 |
| 21Q2 (10) | 0.98 | 8.89 | -2.97 | 1.71 | -9.52 | 7.55 | 92.80 | -8.71 | 3.41 | 53.14 | 10.48 | -7.31 | 61.25 | -3.85 | -1.24 | 84.70 | -1.57 | -0.41 |
| 21Q1 (9) | 0.90 | -8.16 | 12.5 | 1.89 | -8.25 | 30.34 | 101.65 | 9.31 | -10.21 | 48.10 | 8.97 | -23.54 | 63.70 | 9.0 | -8.45 | 86.05 | 9.34 | -19.23 |
| 20Q4 (8) | 0.98 | -2.97 | 10.11 | 2.06 | 21.18 | 27.16 | 92.99 | 3.29 | -9.45 | 44.14 | -17.54 | -21.65 | 58.44 | -3.87 | -6.91 | 78.70 | -4.92 | -18.24 |
| 20Q3 (7) | 1.01 | 0.0 | 3.06 | 1.70 | 6.92 | -0.58 | 90.03 | 0.32 | -3.18 | 53.53 | -6.63 | 0.38 | 60.79 | -1.98 | 8.59 | 82.77 | -2.68 | -8.38 |
| 20Q2 (6) | 1.01 | 26.25 | -52.13 | 1.59 | 9.66 | -52.4 | 89.74 | -20.73 | 3.81 | 57.33 | -8.87 | 5.29 | 62.02 | -10.87 | 14.3 | 85.05 | -20.17 | -1.84 |
| 20Q1 (5) | 0.80 | -10.11 | -32.2 | 1.45 | -10.49 | -24.87 | 113.21 | 10.23 | 46.68 | 62.91 | 11.66 | 33.43 | 69.58 | 10.83 | 43.11 | 106.54 | 10.68 | 40.72 |
| 19Q4 (4) | 0.89 | -9.18 | 0.0 | 1.62 | -5.26 | 0.0 | 102.70 | 10.44 | 0.0 | 56.34 | 5.64 | 0.0 | 62.78 | 12.15 | 0.0 | 96.26 | 6.55 | 0.0 |
| 19Q3 (3) | 0.98 | -53.55 | 0.0 | 1.71 | -48.8 | 0.0 | 92.99 | 7.57 | 0.0 | 53.33 | -2.06 | 0.0 | 55.98 | 3.17 | 0.0 | 90.34 | 4.27 | 0.0 |
| 19Q2 (2) | 2.11 | 78.81 | 0.0 | 3.34 | 73.06 | 0.0 | 86.45 | 12.01 | 0.0 | 54.45 | 15.48 | 0.0 | 54.26 | 11.6 | 0.0 | 86.64 | 14.44 | 0.0 |
| 19Q1 (1) | 1.18 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 77.18 | 0.0 | 0.0 | 47.15 | 0.0 | 0.0 | 48.62 | 0.0 | 0.0 | 75.71 | 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) | 2.71 | -27.93 | 4.31 | -30.03 | 134.70 | 38.85 | 84.67 | 42.83 | 58.01 | 8.23 | 161.36 | 57.13 |
| 2022 (9) | 3.76 | -4.33 | 6.16 | -16.98 | 97.01 | 4.48 | 59.28 | 20.44 | 53.60 | -15.26 | 102.69 | 30.28 |
| 2021 (8) | 3.93 | 10.7 | 7.42 | 2.2 | 92.85 | -9.7 | 49.22 | -2.15 | 63.25 | -5.55 | 78.82 | -8.51 |
| 2020 (7) | 3.55 | -12.35 | 7.26 | 1.4 | 102.82 | 14.05 | 50.30 | -1.28 | 66.97 | 22.3 | 86.15 | -0.21 |
| 2019 (6) | 4.05 | 1.0 | 7.16 | -4.02 | 90.15 | -0.96 | 50.95 | 4.06 | 54.76 | 3.87 | 86.33 | -1.07 |
| 2018 (5) | 4.01 | 20.42 | 7.46 | 5.82 | 91.02 | -16.88 | 48.96 | -5.41 | 52.72 | -8.31 | 87.26 | -15.9 |
| 2017 (4) | 3.33 | -10.48 | 7.05 | -12.64 | 109.51 | 11.53 | 51.76 | 14.39 | 57.50 | 12.02 | 103.76 | 12.65 |
| 2016 (3) | 3.72 | 5.38 | 8.07 | -5.72 | 98.19 | -4.99 | 45.25 | 6.12 | 51.33 | -4.57 | 92.11 | -0.1 |
| 2015 (2) | 3.53 | 20.89 | 8.56 | 1.78 | 103.35 | -17.19 | 42.64 | -1.75 | 53.79 | -12.92 | 92.20 | -13.37 |
| 2014 (1) | 2.92 | -7.3 | 8.41 | -13.74 | 124.80 | 7.65 | 43.40 | 15.89 | 61.77 | 12.8 | 106.43 | 7.92 |
