- 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) | 2.19 | 22.35 | 12.89 | 0.29 | -12.12 | -29.27 | 41.49 | -18.17 | -11.76 | 315.55 | 13.84 | 41.83 | 18.77 | 6.05 | -40.41 | 338.27 | 9.06 | 42.12 |
| 23Q3 (19) | 1.79 | -0.56 | -11.82 | 0.33 | 10.0 | -37.74 | 50.70 | 0.26 | 12.97 | 277.18 | -8.14 | 62.83 | 17.70 | -43.47 | -34.93 | 310.18 | -3.37 | 65.07 |
| 23Q2 (18) | 1.80 | -33.58 | -20.7 | 0.30 | -6.25 | -43.4 | 50.57 | 50.69 | 25.89 | 301.74 | 5.72 | 76.19 | 31.31 | -9.3 | 16.39 | 321.00 | 12.84 | 73.96 |
| 23Q1 (17) | 2.71 | 39.69 | 36.87 | 0.32 | -21.95 | -42.86 | 33.56 | -28.63 | -27.12 | 285.42 | 28.28 | 74.85 | 34.52 | 9.59 | 5.7 | 284.47 | 19.52 | 61.06 |
| 22Q4 (16) | 1.94 | -4.43 | 2.65 | 0.41 | -22.64 | -44.59 | 47.02 | 4.77 | -2.57 | 222.49 | 30.7 | 80.2 | 31.50 | 15.81 | -4.11 | 238.01 | 26.66 | 71.38 |
| 22Q3 (15) | 2.03 | -10.57 | -13.98 | 0.53 | 0.0 | -37.65 | 44.88 | 11.73 | 16.18 | 170.23 | -0.6 | 58.71 | 27.20 | 1.12 | -11.02 | 187.91 | 1.83 | 62.95 |
| 22Q2 (14) | 2.27 | 14.65 | 1.34 | 0.53 | -5.36 | -23.19 | 40.17 | -12.77 | -1.03 | 171.26 | 4.91 | 30.26 | 26.90 | -17.64 | -30.65 | 184.53 | 4.48 | 38.44 |
| 22Q1 (13) | 1.98 | 4.76 | 3.13 | 0.56 | -24.32 | -11.11 | 46.05 | -4.58 | -2.95 | 163.24 | 32.21 | 13.08 | 32.66 | -0.58 | -28.86 | 176.62 | 27.17 | 21.05 |
| 21Q4 (12) | 1.89 | -19.92 | -26.46 | 0.74 | -12.94 | -20.43 | 48.26 | 24.93 | 36.37 | 123.47 | 15.11 | 25.78 | 32.85 | 7.46 | -3.67 | 138.88 | 20.43 | 39.65 |
| 21Q3 (11) | 2.36 | 5.36 | -5.6 | 0.85 | 23.19 | -20.56 | 38.63 | -4.83 | 6.04 | 107.26 | -18.42 | 26.08 | 30.57 | -21.19 | -16.36 | 115.32 | -13.48 | 35.75 |
| 21Q2 (10) | 2.24 | 16.67 | 11.44 | 0.69 | 9.52 | -30.3 | 40.59 | -14.46 | -10.38 | 131.48 | -8.92 | 42.42 | 38.79 | -15.51 | -18.39 | 133.29 | -8.65 | 47.97 |
| 21Q1 (9) | 1.92 | -25.29 | -0.52 | 0.63 | -32.26 | -35.05 | 47.45 | 34.08 | 0.49 | 144.36 | 47.07 | 53.71 | 45.91 | 34.63 | -0.39 | 145.91 | 46.72 | 53.51 |
| 20Q4 (8) | 2.57 | 2.8 | 4.47 | 0.93 | -13.08 | -12.26 | 35.39 | -2.85 | -4.45 | 98.16 | 15.39 | 14.75 | 34.10 | -6.7 | -16.65 | 99.45 | 17.07 | 21.77 |
| 20Q3 (7) | 2.50 | 24.38 | 33.69 | 1.07 | 8.08 | 25.88 | 36.43 | -19.56 | -25.09 | 85.07 | -7.85 | -20.53 | 36.55 | -23.1 | -29.86 | 84.95 | -5.69 | -17.99 |
| 20Q2 (6) | 2.01 | 4.15 | 16.86 | 0.99 | 2.06 | -1.98 | 45.29 | -4.09 | -14.26 | 92.32 | -1.7 | 2.97 | 47.53 | 3.12 | 23.2 | 90.08 | -5.23 | -13.3 |
| 20Q1 (5) | 1.93 | -21.54 | 6.04 | 0.97 | -8.49 | -3.96 | 47.22 | 27.48 | -5.75 | 93.92 | 9.8 | 4.16 | 46.09 | 12.66 | 26.48 | 95.05 | 16.38 | -8.46 |
| 19Q4 (4) | 2.46 | 31.55 | 0.0 | 1.06 | 24.71 | 0.0 | 37.04 | -23.83 | 0.0 | 85.54 | -20.09 | 0.0 | 40.91 | -21.49 | 0.0 | 81.67 | -21.15 | 0.0 |
| 19Q3 (3) | 1.87 | 8.72 | 0.0 | 0.85 | -15.84 | 0.0 | 48.63 | -7.93 | 0.0 | 107.05 | 19.4 | 0.0 | 52.11 | 35.07 | 0.0 | 103.58 | -0.31 | 0.0 |
| 19Q2 (2) | 1.72 | -5.49 | 0.0 | 1.01 | 0.0 | 0.0 | 52.82 | 5.43 | 0.0 | 89.66 | -0.57 | 0.0 | 38.58 | 5.87 | 0.0 | 103.90 | 0.07 | 0.0 |
| 19Q1 (1) | 1.82 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 50.10 | 0.0 | 0.0 | 90.17 | 0.0 | 0.0 | 36.44 | 0.0 | 0.0 | 103.83 | 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) | 11.82 | 30.03 | 1.25 | -41.59 | 30.89 | -23.03 | 292.56 | 71.28 | 28.14 | -8.28 | 295.30 | 63.82 |
| 2022 (9) | 9.09 | 4.84 | 2.14 | -25.95 | 40.13 | -4.66 | 170.81 | 35.38 | 30.68 | -12.02 | 180.26 | 35.13 |
| 2021 (8) | 8.67 | -15.08 | 2.89 | -27.75 | 42.09 | 17.77 | 126.17 | 38.19 | 34.87 | 5.63 | 133.40 | 41.87 |
| 2020 (7) | 10.21 | 32.08 | 4.00 | 0.25 | 35.74 | -24.3 | 91.30 | -0.15 | 33.01 | -12.32 | 94.03 | -6.91 |
| 2019 (6) | 7.73 | -8.84 | 3.99 | -3.62 | 47.21 | 9.71 | 91.44 | 3.77 | 37.65 | -9.36 | 101.01 | 12.72 |
| 2018 (5) | 8.48 | -11.48 | 4.14 | 16.29 | 43.03 | 12.94 | 88.12 | -14.16 | 41.54 | -18.28 | 89.61 | -0.36 |
| 2017 (4) | 9.58 | -38.71 | 3.56 | -28.51 | 38.10 | 63.17 | 102.66 | 40.11 | 50.83 | 38.16 | 89.93 | 50.31 |
| 2016 (3) | 15.63 | 16.9 | 4.98 | -13.24 | 23.35 | -14.47 | 73.27 | 15.2 | 36.79 | -25.89 | 59.83 | 45.04 |
| 2015 (2) | 13.37 | 8.7 | 5.74 | 0.17 | 27.30 | -8.02 | 63.60 | -0.17 | 49.64 | -14.01 | 41.25 | 15.64 |
| 2014 (1) | 12.30 | -19.29 | 5.73 | 14.83 | 29.68 | 23.92 | 63.71 | -12.87 | 57.73 | 15.58 | 35.67 | -24.32 |
