- 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) | 0.91 | 2.25 | 18.18 | 1.40 | 2.19 | 15.7 | 100.44 | -1.71 | -14.56 | 65.14 | -1.63 | -13.05 | 75.02 | 2.5 | -16.41 | 90.56 | -4.89 | -11.85 |
| 23Q3 (19) | 0.89 | 4.71 | 7.23 | 1.37 | 2.24 | 1.48 | 102.19 | -4.23 | -7.09 | 66.22 | -2.53 | -2.07 | 73.19 | -2.5 | -15.43 | 95.22 | -4.36 | 4.56 |
| 23Q2 (18) | 0.85 | 3.66 | 0.0 | 1.34 | 8.94 | 3.88 | 106.70 | -3.99 | -0.1 | 67.94 | -7.95 | -3.78 | 75.07 | -9.05 | -16.54 | 99.56 | -2.77 | 13.82 |
| 23Q1 (17) | 0.82 | 6.49 | -10.87 | 1.23 | 1.65 | -6.11 | 111.13 | -5.46 | 12.71 | 73.81 | -1.48 | 6.51 | 82.54 | -8.03 | -1.63 | 102.40 | -0.32 | 21.93 |
| 22Q4 (16) | 0.77 | -7.23 | -14.44 | 1.21 | -10.37 | -7.63 | 117.55 | 6.87 | 16.67 | 74.92 | 10.8 | 7.54 | 89.75 | 3.71 | 10.43 | 102.73 | 12.8 | 15.23 |
| 22Q3 (15) | 0.83 | -2.35 | -11.7 | 1.35 | 4.65 | 0.0 | 109.99 | 2.98 | 13.38 | 67.62 | -4.23 | 0.18 | 86.54 | -3.79 | 8.91 | 91.07 | 4.12 | 7.08 |
| 22Q2 (14) | 0.85 | -7.61 | -19.05 | 1.29 | -1.53 | -7.19 | 106.81 | 8.33 | 23.68 | 70.61 | 1.89 | 8.15 | 89.95 | 7.2 | 14.92 | 87.47 | 4.16 | 19.2 |
| 22Q1 (13) | 0.92 | 2.22 | -8.0 | 1.31 | 0.0 | -7.75 | 98.60 | -2.13 | 7.9 | 69.30 | -0.53 | 8.06 | 83.91 | 3.25 | 4.7 | 83.98 | -5.8 | 11.42 |
| 21Q4 (12) | 0.90 | -4.26 | 1.12 | 1.31 | -2.96 | -10.88 | 100.75 | 3.86 | -1.62 | 69.67 | 3.21 | 12.33 | 81.27 | 2.28 | -1.55 | 89.15 | 4.82 | 8.88 |
| 21Q3 (11) | 0.94 | -10.48 | -1.05 | 1.35 | -2.88 | -17.68 | 97.01 | 12.33 | 0.95 | 67.50 | 3.38 | 21.75 | 79.46 | 1.52 | 5.2 | 85.05 | 15.9 | 11.89 |
| 21Q2 (10) | 1.05 | 5.0 | 9.38 | 1.39 | -2.11 | -12.58 | 86.36 | -5.49 | -8.85 | 65.29 | 1.81 | 14.22 | 78.27 | -2.33 | 7.65 | 73.38 | -2.64 | -7.35 |
| 21Q1 (9) | 1.00 | 12.36 | 40.85 | 1.42 | -3.4 | 10.08 | 91.38 | -10.77 | -28.69 | 64.13 | 3.4 | -8.75 | 80.14 | -2.92 | -7.83 | 75.37 | -7.95 | -32.39 |
| 20Q4 (8) | 0.89 | -6.32 | 2.3 | 1.47 | -10.37 | -7.55 | 102.41 | 6.57 | -2.04 | 62.02 | 11.87 | 8.5 | 82.55 | 9.29 | 13.04 | 81.88 | 7.72 | -7.66 |
| 20Q3 (7) | 0.95 | -1.04 | -4.04 | 1.64 | 3.14 | -6.29 | 96.10 | 1.42 | 4.83 | 55.44 | -3.01 | 6.86 | 75.53 | 3.88 | 27.61 | 76.01 | -4.03 | -9.9 |
| 20Q2 (6) | 0.96 | 35.21 | 4.35 | 1.59 | 23.26 | 9.66 | 94.75 | -26.06 | -3.82 | 57.16 | -18.67 | -8.81 | 72.71 | -16.38 | 21.0 | 79.20 | -28.95 | -21.66 |
| 20Q1 (5) | 0.71 | -18.39 | -16.47 | 1.29 | -18.87 | 0.0 | 128.14 | 22.58 | 19.76 | 70.28 | 22.95 | -0.45 | 86.95 | 19.06 | 28.3 | 111.47 | 25.71 | 1.5 |
| 19Q4 (4) | 0.87 | -12.12 | 0.0 | 1.59 | -9.14 | 0.0 | 104.54 | 14.04 | 0.0 | 57.16 | 10.18 | 0.0 | 73.03 | 23.38 | 0.0 | 88.67 | 5.11 | 0.0 |
| 19Q3 (3) | 0.99 | 7.61 | 0.0 | 1.75 | 20.69 | 0.0 | 91.67 | -6.94 | 0.0 | 51.88 | -17.23 | 0.0 | 59.19 | -1.5 | 0.0 | 84.36 | -16.56 | 0.0 |
| 19Q2 (2) | 0.92 | 8.24 | 0.0 | 1.45 | 12.4 | 0.0 | 98.51 | -7.93 | 0.0 | 62.68 | -11.22 | 0.0 | 60.09 | -11.33 | 0.0 | 101.10 | -7.94 | 0.0 |
| 19Q1 (1) | 0.85 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 107.00 | 0.0 | 0.0 | 70.60 | 0.0 | 0.0 | 67.77 | 0.0 | 0.0 | 109.82 | 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) | 3.48 | -8.9 | 5.10 | -2.67 | 104.86 | 9.81 | 71.63 | 2.74 | 82.19 | 3.62 | 94.29 | 9.78 |
| 2022 (9) | 3.82 | -8.17 | 5.24 | -9.19 | 95.49 | 8.77 | 69.72 | 10.3 | 79.32 | 4.2 | 85.89 | 14.7 |
| 2021 (8) | 4.16 | 20.23 | 5.77 | 3.41 | 87.79 | -16.79 | 63.21 | -3.32 | 76.12 | -8.23 | 74.88 | -14.84 |
| 2020 (7) | 3.46 | 0.87 | 5.58 | 3.14 | 105.51 | -0.8 | 65.38 | -3.04 | 82.95 | 9.33 | 87.93 | -10.2 |
| 2019 (6) | 3.43 | -10.21 | 5.41 | -7.68 | 106.36 | 11.35 | 67.43 | 8.34 | 75.87 | 14.47 | 97.92 | 7.03 |
| 2018 (5) | 3.82 | 5.23 | 5.86 | -1.84 | 95.52 | -5.13 | 62.24 | 1.78 | 66.28 | -5.17 | 91.49 | -0.49 |
| 2017 (4) | 3.63 | -4.22 | 5.97 | 5.29 | 100.68 | 4.46 | 61.15 | -5.06 | 69.89 | -0.99 | 91.94 | 1.94 |
| 2016 (3) | 3.79 | 13.81 | 5.67 | -4.06 | 96.38 | -12.09 | 64.41 | 4.34 | 70.59 | -2.57 | 90.19 | -8.82 |
| 2015 (2) | 3.33 | -13.51 | 5.91 | -27.66 | 109.63 | 15.72 | 61.73 | 38.19 | 72.45 | 21.66 | 98.91 | 23.85 |
| 2014 (1) | 3.85 | 7.24 | 8.17 | 11.92 | 94.74 | -6.8 | 44.67 | -10.61 | 59.55 | -8.75 | 79.86 | -7.54 |
