- 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 | 0.0 | 7.04 | 2.34 | 4.93 | 35.26 | 119.45 | -0.06 | -7.35 | 38.86 | -4.61 | -26.01 | 71.53 | -1.41 | -4.65 | 86.79 | -1.04 | -18.45 |
| 23Q3 (19) | 0.76 | 8.57 | -9.52 | 2.23 | 4.69 | 27.43 | 119.52 | -8.53 | 10.72 | 40.74 | -4.61 | -21.71 | 72.55 | 0.46 | 10.33 | 87.70 | -13.31 | -6.93 |
| 23Q2 (18) | 0.70 | -2.78 | 16.67 | 2.13 | 15.14 | 39.22 | 130.67 | 3.07 | -13.5 | 42.71 | -13.4 | -28.12 | 72.22 | -7.89 | -14.11 | 101.16 | 3.55 | -19.97 |
| 23Q1 (17) | 0.72 | 1.41 | 5.88 | 1.85 | 6.94 | 1.09 | 126.78 | -1.67 | -5.15 | 49.32 | -6.09 | -0.84 | 78.41 | 4.52 | -9.3 | 97.69 | -8.21 | 0.77 |
| 22Q4 (16) | 0.71 | -15.48 | -20.22 | 1.73 | -1.14 | -29.1 | 128.93 | 19.43 | 26.29 | 52.52 | 0.92 | 40.84 | 75.02 | 14.08 | 13.24 | 106.43 | 12.95 | 45.54 |
| 22Q3 (15) | 0.84 | 40.0 | 9.09 | 1.75 | 14.38 | -17.84 | 107.95 | -28.54 | -9.08 | 52.04 | -12.42 | 21.85 | 65.76 | -21.79 | -9.12 | 94.23 | -25.45 | 5.78 |
| 22Q2 (14) | 0.60 | -11.76 | -27.71 | 1.53 | -16.39 | -32.89 | 151.06 | 13.02 | 36.99 | 59.42 | 19.46 | 49.18 | 84.08 | -2.74 | 15.62 | 126.40 | 30.39 | 63.35 |
| 22Q1 (13) | 0.68 | -23.6 | -10.53 | 1.83 | -25.0 | -25.31 | 133.66 | 30.92 | 11.78 | 49.74 | 33.39 | 33.75 | 86.45 | 30.49 | 11.28 | 96.94 | 32.56 | 22.6 |
| 21Q4 (12) | 0.89 | 15.58 | -10.1 | 2.44 | 14.55 | -19.74 | 102.09 | -14.01 | 10.79 | 37.29 | -12.69 | 24.42 | 66.25 | -8.44 | 11.53 | 73.13 | -17.91 | 16.6 |
| 21Q3 (11) | 0.77 | -7.23 | -24.51 | 2.13 | -6.58 | -21.4 | 118.73 | 7.67 | 33.39 | 42.71 | 7.23 | 27.3 | 72.36 | -0.5 | 28.28 | 89.08 | 15.12 | 34.66 |
| 21Q2 (10) | 0.83 | 9.21 | -8.79 | 2.28 | -6.94 | -2.15 | 110.27 | -7.78 | 10.27 | 39.83 | 7.1 | 1.81 | 72.72 | -6.4 | 33.68 | 77.38 | -2.14 | -8.65 |
| 21Q1 (9) | 0.76 | -23.23 | 13.43 | 2.45 | -19.41 | 41.62 | 119.57 | 29.76 | -12.23 | 37.19 | 24.09 | -29.42 | 77.69 | 30.79 | 12.29 | 79.07 | 26.07 | -33.96 |
| 20Q4 (8) | 0.99 | -2.94 | 12.5 | 3.04 | 12.18 | 39.45 | 92.15 | 3.53 | -10.79 | 29.97 | -10.67 | -28.06 | 59.40 | 5.3 | -5.29 | 62.72 | -5.19 | -23.73 |
| 20Q3 (7) | 1.02 | 12.09 | 29.11 | 2.71 | 16.31 | 30.29 | 89.01 | -10.99 | -23.2 | 33.55 | -14.24 | -23.47 | 56.41 | 3.69 | -22.68 | 66.15 | -21.91 | -23.77 |
| 20Q2 (6) | 0.91 | 35.82 | 15.19 | 2.33 | 34.68 | 0.43 | 100.00 | -26.59 | -13.25 | 39.12 | -25.75 | -0.46 | 54.40 | -21.38 | -19.91 | 84.71 | -29.25 | -2.24 |
| 20Q1 (5) | 0.67 | -23.86 | -18.29 | 1.73 | -20.64 | -24.12 | 136.23 | 31.89 | 22.32 | 52.69 | 26.48 | 32.15 | 69.19 | 10.32 | -4.21 | 119.73 | 45.6 | 51.54 |
| 19Q4 (4) | 0.88 | 11.39 | 0.0 | 2.18 | 4.81 | 0.0 | 103.29 | -10.88 | 0.0 | 41.66 | -4.97 | 0.0 | 62.72 | -14.04 | 0.0 | 82.23 | -5.24 | 0.0 |
| 19Q3 (3) | 0.79 | 0.0 | 0.0 | 2.08 | -10.34 | 0.0 | 115.90 | 0.54 | 0.0 | 43.84 | 11.55 | 0.0 | 72.96 | 7.42 | 0.0 | 86.78 | 0.15 | 0.0 |
| 19Q2 (2) | 0.79 | -3.66 | 0.0 | 2.32 | 1.75 | 0.0 | 115.28 | 3.51 | 0.0 | 39.30 | -1.43 | 0.0 | 67.92 | -5.97 | 0.0 | 86.65 | 9.67 | 0.0 |
| 19Q1 (1) | 0.82 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 111.37 | 0.0 | 0.0 | 39.87 | 0.0 | 0.0 | 72.23 | 0.0 | 0.0 | 79.01 | 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) | 2.83 | 11.86 | 7.95 | 13.41 | 128.85 | -10.62 | 45.94 | -11.79 | 79.37 | -13.01 | 95.42 | -9.13 |
| 2022 (9) | 2.53 | -15.1 | 7.01 | -26.98 | 144.16 | 17.58 | 52.08 | 37.02 | 91.24 | 17.49 | 105.01 | 26.56 |
| 2021 (8) | 2.98 | 2.76 | 9.60 | 5.49 | 122.61 | -2.46 | 38.01 | -5.26 | 77.66 | 7.74 | 82.97 | -11.48 |
| 2020 (7) | 2.90 | -13.17 | 9.10 | -2.88 | 125.70 | 15.1 | 40.12 | 2.98 | 72.08 | 9.59 | 93.73 | 13.75 |
| 2019 (6) | 3.34 | 9.51 | 9.37 | 3.77 | 109.21 | -8.87 | 38.96 | -3.61 | 65.77 | -0.29 | 82.40 | -12.61 |
| 2018 (5) | 3.05 | 2.35 | 9.03 | 9.45 | 119.84 | -2.29 | 40.42 | -8.66 | 65.96 | 8.61 | 94.29 | -11.18 |
| 2017 (4) | 2.98 | 3.83 | 8.25 | -6.57 | 122.65 | -3.46 | 44.25 | 7.09 | 60.73 | 8.68 | 106.16 | -5.62 |
| 2016 (3) | 2.87 | -18.47 | 8.83 | -17.4 | 127.04 | 22.39 | 41.32 | 20.96 | 55.88 | 33.33 | 112.48 | 17.09 |
| 2015 (2) | 3.52 | 6.34 | 10.69 | 3.38 | 103.80 | -5.83 | 34.16 | -3.2 | 41.91 | -7.95 | 96.06 | -3.94 |
| 2014 (1) | 3.31 | 4.09 | 10.34 | -1.34 | 110.23 | -3.83 | 35.29 | 1.38 | 45.53 | -10.6 | 100.00 | 1.52 |
