- 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) | 1.14 | -9.52 | 2.7 | 1.24 | -5.34 | 33.33 | 79.78 | 10.42 | -2.49 | 73.37 | 5.39 | -24.74 | 113.36 | 12.46 | 3.41 | 39.79 | -3.12 | -42.9 |
| 23Q3 (19) | 1.26 | -10.0 | -16.0 | 1.31 | 9.17 | 20.18 | 72.25 | 11.03 | 19.24 | 69.62 | -7.87 | -16.89 | 100.80 | 12.97 | 7.15 | 41.07 | -20.11 | -18.35 |
| 23Q2 (18) | 1.40 | 12.0 | 2.19 | 1.20 | 29.03 | 41.18 | 65.07 | -10.33 | -2.34 | 75.57 | -23.01 | -29.19 | 89.23 | -13.42 | -28.35 | 51.41 | -24.03 | 5.35 |
| 23Q1 (17) | 1.25 | 12.61 | 17.92 | 0.93 | 0.0 | -8.82 | 72.57 | -11.31 | -15.53 | 98.15 | 0.68 | 10.39 | 103.06 | -5.98 | -15.48 | 67.67 | -2.9 | 27.97 |
| 22Q4 (16) | 1.11 | -26.0 | -5.13 | 0.93 | -14.68 | -32.12 | 81.82 | 35.04 | 5.53 | 97.49 | 16.38 | 46.56 | 109.62 | 16.53 | 19.71 | 69.69 | 38.55 | 32.77 |
| 22Q3 (15) | 1.50 | 9.49 | 27.12 | 1.09 | 28.24 | -9.17 | 60.59 | -9.06 | -21.4 | 83.77 | -21.5 | 10.38 | 94.07 | -24.47 | -5.97 | 50.30 | 3.07 | -4.99 |
| 22Q2 (14) | 1.37 | 29.25 | 9.6 | 0.85 | -16.67 | -26.09 | 66.63 | -22.44 | -8.16 | 106.72 | 20.03 | 35.07 | 124.54 | 2.13 | 16.0 | 48.80 | -7.72 | 10.41 |
| 22Q1 (13) | 1.06 | -9.4 | -9.4 | 1.02 | -25.55 | -10.53 | 85.91 | 10.81 | 10.28 | 88.91 | 33.66 | 11.39 | 121.94 | 33.17 | -0.67 | 52.88 | 0.74 | 51.22 |
| 21Q4 (12) | 1.17 | -0.85 | -2.5 | 1.37 | 14.17 | -6.8 | 77.53 | 0.57 | 2.16 | 66.52 | -12.35 | 7.57 | 91.57 | -8.47 | -16.02 | 52.49 | -0.85 | 82.96 |
| 21Q3 (11) | 1.18 | -5.6 | -3.28 | 1.20 | 4.35 | -21.57 | 77.09 | 6.26 | 3.21 | 75.89 | -3.95 | 27.7 | 100.04 | -6.82 | -1.96 | 52.94 | 19.77 | 64.97 |
| 21Q2 (10) | 1.25 | 6.84 | -16.11 | 1.15 | 0.88 | -25.81 | 72.55 | -6.87 | 18.64 | 79.01 | -1.01 | 34.88 | 107.36 | -12.54 | 21.72 | 44.20 | 26.39 | 40.18 |
| 21Q1 (9) | 1.17 | -2.5 | 31.46 | 1.14 | -22.45 | 6.54 | 77.90 | 2.65 | -24.24 | 79.82 | 29.08 | -5.82 | 122.76 | 12.58 | -12.09 | 34.97 | 21.89 | -27.04 |
| 20Q4 (8) | 1.20 | -1.64 | 18.81 | 1.47 | -3.92 | -18.33 | 75.89 | 1.61 | -15.88 | 61.84 | 4.06 | 22.19 | 109.04 | 6.86 | 4.17 | 28.69 | -10.6 | -20.64 |
| 20Q3 (7) | 1.22 | -18.12 | 5.17 | 1.53 | -1.29 | -31.08 | 74.69 | 22.14 | -4.95 | 59.43 | 1.45 | 45.2 | 102.04 | 15.69 | 34.25 | 32.09 | 1.78 | -26.23 |
| 20Q2 (6) | 1.49 | 67.42 | 21.14 | 1.55 | 44.86 | -16.22 | 61.15 | -40.53 | -17.43 | 58.58 | -30.88 | 19.4 | 88.20 | -36.84 | 22.31 | 31.53 | -34.22 | -38.19 |
| 20Q1 (5) | 0.89 | -11.88 | -11.88 | 1.07 | -40.56 | -23.57 | 102.82 | 13.97 | 13.75 | 84.75 | 67.46 | 30.0 | 139.64 | 33.4 | 56.0 | 47.93 | 32.59 | -27.46 |
| 19Q4 (4) | 1.01 | -12.93 | 0.0 | 1.80 | -18.92 | 0.0 | 90.22 | 14.81 | 0.0 | 50.61 | 23.65 | 0.0 | 104.68 | 37.72 | 0.0 | 36.15 | -16.9 | 0.0 |
| 19Q3 (3) | 1.16 | -5.69 | 0.0 | 2.22 | 20.0 | 0.0 | 78.58 | 6.1 | 0.0 | 40.93 | -16.57 | 0.0 | 76.01 | 5.41 | 0.0 | 43.50 | -14.72 | 0.0 |
| 19Q2 (2) | 1.23 | 21.78 | 0.0 | 1.85 | 32.14 | 0.0 | 74.06 | -18.07 | 0.0 | 49.06 | -24.74 | 0.0 | 72.11 | -19.44 | 0.0 | 51.01 | -22.79 | 0.0 |
| 19Q1 (1) | 1.01 | 0.0 | 0.0 | 1.40 | 0.0 | 0.0 | 90.39 | 0.0 | 0.0 | 65.19 | 0.0 | 0.0 | 89.51 | 0.0 | 0.0 | 66.07 | 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) | 5.40 | 18.16 | 4.89 | 7.0 | 67.63 | -15.37 | 74.64 | -6.58 | 92.82 | -7.41 | 49.45 | -16.97 |
| 2022 (9) | 4.57 | -4.39 | 4.57 | -22.01 | 79.91 | 4.65 | 79.90 | 28.37 | 100.25 | 0.53 | 59.56 | 53.19 |
| 2021 (8) | 4.78 | -2.25 | 5.86 | -9.01 | 76.36 | 2.36 | 62.24 | 9.87 | 99.72 | -6.32 | 38.88 | 56.84 |
| 2020 (7) | 4.89 | 9.15 | 6.44 | -7.6 | 74.60 | -8.51 | 56.65 | 8.11 | 106.45 | 15.58 | 24.79 | -40.75 |
| 2019 (6) | 4.48 | -6.47 | 6.97 | -0.14 | 81.54 | 6.91 | 52.40 | 0.25 | 92.10 | 19.83 | 41.84 | -19.04 |
| 2018 (5) | 4.79 | -9.62 | 6.98 | -14.04 | 76.27 | 10.66 | 52.27 | 16.28 | 76.86 | 1.08 | 51.68 | 36.58 |
| 2017 (4) | 5.30 | 6.64 | 8.12 | -5.47 | 68.92 | -6.13 | 44.95 | 5.74 | 76.04 | 2.22 | 37.84 | -8.91 |
| 2016 (3) | 4.97 | -4.79 | 8.59 | 9.71 | 73.42 | 4.96 | 42.51 | -8.84 | 74.39 | 22.51 | 41.54 | -25.64 |
| 2015 (2) | 5.22 | 31.82 | 7.83 | 48.58 | 69.95 | -24.08 | 46.63 | -32.63 | 60.72 | -24.32 | 55.86 | -31.13 |
| 2014 (1) | 3.96 | -7.91 | 5.27 | -0.75 | 92.14 | 8.58 | 69.21 | 0.68 | 80.23 | 24.0 | 81.11 | -8.76 |
