- 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) | 0.89 | -26.45 | -29.92 | 1.01 | -11.4 | 16.09 | 102.43 | 35.88 | 43.28 | 89.85 | 12.95 | -14.51 | 48.40 | 16.57 | -3.68 | 143.88 | 26.88 | 13.87 |
| 23Q3 (19) | 1.21 | -3.2 | 18.63 | 1.14 | 18.75 | 26.67 | 75.38 | 3.26 | -15.16 | 79.55 | -16.42 | -21.44 | 41.52 | -1.84 | -21.6 | 113.40 | -9.91 | -17.31 |
| 23Q2 (18) | 1.25 | 3.31 | -16.67 | 0.96 | 15.66 | -17.24 | 73.00 | -3.09 | 20.26 | 95.18 | -13.67 | 21.39 | 42.30 | -6.31 | 4.57 | 125.88 | -10.36 | 27.59 |
| 23Q1 (17) | 1.21 | -4.72 | -6.92 | 0.83 | -4.6 | -4.6 | 75.33 | 5.37 | 7.57 | 110.25 | 4.9 | 5.46 | 45.15 | -10.15 | -12.52 | 140.43 | 11.14 | 14.21 |
| 22Q4 (16) | 1.27 | 24.51 | 6.72 | 0.87 | -3.33 | -2.25 | 71.49 | -19.54 | -6.22 | 105.10 | 3.79 | 2.58 | 50.25 | -5.12 | -3.75 | 126.35 | -7.87 | -0.09 |
| 22Q3 (15) | 1.02 | -32.0 | -29.66 | 0.90 | -22.41 | -19.64 | 88.85 | 46.38 | 41.23 | 101.26 | 29.14 | 24.34 | 52.96 | 30.93 | 14.31 | 137.14 | 39.0 | 39.91 |
| 22Q2 (14) | 1.50 | 15.38 | 35.14 | 1.16 | 33.33 | 13.73 | 60.70 | -13.32 | -25.88 | 78.41 | -25.0 | -11.97 | 40.45 | -21.62 | -32.83 | 98.66 | -19.76 | -10.91 |
| 22Q1 (13) | 1.30 | 9.24 | 1.56 | 0.87 | -2.25 | -26.89 | 70.03 | -8.13 | -1.75 | 104.54 | 2.03 | 36.58 | 51.61 | -1.15 | -5.37 | 122.96 | -2.78 | 31.83 |
| 21Q4 (12) | 1.19 | -17.93 | -21.71 | 0.89 | -20.54 | -35.51 | 76.23 | 21.17 | 27.16 | 102.46 | 25.81 | 55.86 | 52.21 | 12.69 | 28.66 | 126.47 | 29.02 | 48.6 |
| 21Q3 (11) | 1.45 | 30.63 | -10.49 | 1.12 | 9.8 | -0.88 | 62.91 | -23.18 | 12.14 | 81.44 | -8.57 | 1.23 | 46.33 | -23.07 | -7.71 | 98.02 | -11.49 | 13.51 |
| 21Q2 (10) | 1.11 | -13.28 | -40.0 | 1.02 | -14.29 | -5.56 | 81.89 | 14.88 | 66.58 | 89.07 | 16.37 | 5.92 | 60.22 | 10.41 | 12.39 | 110.74 | 18.73 | 39.0 |
| 21Q1 (9) | 1.28 | -15.79 | 70.67 | 1.19 | -13.77 | 48.75 | 71.28 | 18.9 | -41.16 | 76.54 | 16.43 | -33.0 | 54.54 | 34.4 | -42.98 | 93.27 | 9.59 | -33.25 |
| 20Q4 (8) | 1.52 | -6.17 | -8.43 | 1.38 | 22.12 | -23.33 | 59.95 | 6.86 | 9.16 | 65.74 | -18.28 | 30.23 | 40.58 | -19.16 | -25.34 | 85.11 | -1.44 | 66.72 |
| 20Q3 (7) | 1.62 | -12.43 | 5.19 | 1.13 | 4.63 | -25.17 | 56.10 | 14.12 | -5.33 | 80.45 | -4.33 | 33.35 | 50.20 | -6.31 | -14.2 | 86.35 | 8.38 | 41.4 |
| 20Q2 (6) | 1.85 | 146.67 | 17.83 | 1.08 | 35.0 | -16.28 | 49.16 | -59.42 | -15.08 | 84.09 | -26.39 | 18.97 | 53.58 | -43.98 | -10.55 | 79.67 | -42.98 | 16.02 |
| 20Q1 (5) | 0.75 | -54.82 | -40.48 | 0.80 | -55.56 | -33.33 | 121.14 | 120.58 | 67.64 | 114.24 | 126.31 | 50.16 | 95.65 | 75.99 | 67.43 | 139.73 | 173.71 | 53.2 |
| 19Q4 (4) | 1.66 | 7.79 | 0.0 | 1.80 | 19.21 | 0.0 | 54.92 | -7.32 | 0.0 | 50.48 | -16.33 | 0.0 | 54.35 | -7.11 | 0.0 | 51.05 | -16.41 | 0.0 |
| 19Q3 (3) | 1.54 | -1.91 | 0.0 | 1.51 | 17.05 | 0.0 | 59.26 | 2.37 | 0.0 | 60.33 | -14.64 | 0.0 | 58.51 | -2.32 | 0.0 | 61.07 | -11.07 | 0.0 |
| 19Q2 (2) | 1.57 | 24.6 | 0.0 | 1.29 | 7.5 | 0.0 | 57.89 | -19.89 | 0.0 | 70.68 | -7.1 | 0.0 | 59.90 | 4.85 | 0.0 | 68.67 | -24.71 | 0.0 |
| 19Q1 (1) | 1.26 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 72.26 | 0.0 | 0.0 | 76.08 | 0.0 | 0.0 | 57.13 | 0.0 | 0.0 | 91.21 | 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) | 4.91 | -18.98 | 4.33 | 7.44 | 74.33 | 23.37 | 84.37 | -6.95 | 40.61 | -2.64 | 118.09 | 8.14 |
| 2022 (9) | 6.06 | 2.89 | 4.03 | -9.44 | 60.25 | -2.85 | 90.67 | 10.53 | 41.71 | -7.39 | 109.20 | 10.3 |
| 2021 (8) | 5.89 | 28.6 | 4.45 | -6.32 | 62.02 | -22.15 | 82.03 | 6.67 | 45.04 | -31.67 | 99.00 | 9.21 |
| 2020 (7) | 4.58 | -19.37 | 4.75 | -32.91 | 79.67 | 23.98 | 76.90 | 49.15 | 65.92 | 29.1 | 90.65 | 39.98 |
| 2019 (6) | 5.68 | 4.41 | 7.08 | 16.64 | 64.26 | -4.2 | 51.56 | -14.18 | 51.06 | -24.25 | 64.76 | 8.38 |
| 2018 (5) | 5.44 | 16.49 | 6.07 | 9.57 | 67.08 | -14.1 | 60.08 | -8.76 | 67.41 | -32.99 | 59.75 | 37.86 |
| 2017 (4) | 4.67 | -12.87 | 5.54 | -27.96 | 78.09 | 14.59 | 65.85 | 38.72 | 100.60 | 12.94 | 43.34 | 63.3 |
| 2016 (3) | 5.36 | 38.14 | 7.69 | -22.32 | 68.15 | -27.6 | 47.47 | 28.78 | 89.07 | -2.65 | 26.54 | -32.81 |
| 2015 (2) | 3.88 | -37.32 | 9.90 | -26.83 | 94.13 | 59.62 | 36.86 | 36.67 | 91.49 | 73.94 | 39.50 | 18.44 |
| 2014 (1) | 6.19 | 27.37 | 13.53 | 39.77 | 58.97 | -21.46 | 26.97 | -28.48 | 52.60 | -19.99 | 33.35 | -29.12 |
