- 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) | 1.38 | -10.97 | 1.47 | 1.67 | -4.02 | 22.79 | 65.76 | 12.14 | -1.84 | 54.62 | 4.36 | -18.18 | 47.52 | 8.67 | 0.0 | 72.86 | 8.34 | -15.51 |
| 23Q3 (19) | 1.55 | 3.33 | 16.54 | 1.74 | 16.78 | 22.54 | 58.64 | -3.27 | -14.26 | 52.34 | -14.52 | -18.05 | 43.73 | 0.39 | -5.24 | 67.25 | -14.1 | -21.9 |
| 23Q2 (18) | 1.50 | 14.5 | 11.94 | 1.49 | 14.62 | -14.86 | 60.62 | -13.0 | -10.54 | 61.23 | -12.83 | 17.91 | 43.56 | -11.25 | 5.17 | 78.29 | -13.81 | 0.03 |
| 23Q1 (17) | 1.31 | -3.68 | -10.88 | 1.30 | -4.41 | -40.09 | 69.68 | 4.02 | 12.9 | 70.24 | 5.21 | 67.76 | 49.08 | 3.28 | 35.28 | 90.83 | 5.33 | 34.92 |
| 22Q4 (16) | 1.36 | 2.26 | -5.56 | 1.36 | -4.23 | -37.04 | 66.99 | -2.05 | 6.32 | 66.76 | 4.52 | 58.76 | 47.52 | 2.97 | 23.49 | 86.23 | 0.14 | 29.51 |
| 22Q3 (15) | 1.33 | -0.75 | -3.62 | 1.42 | -18.86 | -37.99 | 68.39 | 0.93 | 3.95 | 63.87 | 22.99 | 61.04 | 46.15 | 11.42 | 15.84 | 86.11 | 10.02 | 31.23 |
| 22Q2 (14) | 1.34 | -8.84 | -4.96 | 1.75 | -19.35 | -31.37 | 67.76 | 9.79 | 5.28 | 51.93 | 24.03 | 45.63 | 41.42 | 14.17 | 6.89 | 78.27 | 16.27 | 27.77 |
| 22Q1 (13) | 1.47 | 2.08 | 1.38 | 2.17 | 0.46 | -17.18 | 61.72 | -2.05 | -1.77 | 41.87 | -0.43 | 20.7 | 36.28 | -5.72 | -5.18 | 67.32 | 1.11 | 13.62 |
| 21Q4 (12) | 1.44 | 4.35 | 2.13 | 2.16 | -5.68 | -19.7 | 63.01 | -4.23 | -2.16 | 42.05 | 6.03 | 24.48 | 38.48 | -3.41 | -1.94 | 66.58 | 1.46 | 12.96 |
| 21Q3 (11) | 1.38 | -2.13 | -8.61 | 2.29 | -10.2 | -11.58 | 65.79 | 2.22 | 9.23 | 39.66 | 11.22 | 12.73 | 39.84 | 2.81 | 10.61 | 65.62 | 7.12 | 10.49 |
| 21Q2 (10) | 1.41 | -2.76 | 3.68 | 2.55 | -2.67 | 34.21 | 64.36 | 2.44 | -3.74 | 35.66 | 2.8 | -25.54 | 38.75 | 1.28 | -6.99 | 61.26 | 3.39 | -16.17 |
| 21Q1 (9) | 1.45 | 2.84 | 22.88 | 2.62 | -2.6 | 55.03 | 62.83 | -2.44 | -18.25 | 34.69 | 2.69 | -35.76 | 38.26 | -2.5 | -21.65 | 59.25 | 0.53 | -27.76 |
| 20Q4 (8) | 1.41 | -6.62 | 12.8 | 2.69 | 3.86 | 32.51 | 64.40 | 6.92 | -11.43 | 33.78 | -3.98 | -24.46 | 39.24 | 8.94 | -5.19 | 58.94 | -0.76 | -22.49 |
| 20Q3 (7) | 1.51 | 11.03 | 21.77 | 2.59 | 36.32 | 30.15 | 60.23 | -9.92 | -17.61 | 35.18 | -26.54 | -23.05 | 36.02 | -13.54 | -10.2 | 59.39 | -18.73 | -24.55 |
| 20Q2 (6) | 1.36 | 15.25 | 0.0 | 1.90 | 12.43 | 3.83 | 66.86 | -13.01 | 0.16 | 47.89 | -11.31 | -3.74 | 41.66 | -14.68 | 3.5 | 73.08 | -10.9 | -4.16 |
| 20Q1 (5) | 1.18 | -5.6 | -4.07 | 1.69 | -16.75 | 6.29 | 76.86 | 5.71 | 3.96 | 54.00 | 20.75 | -5.48 | 48.83 | 17.98 | 6.9 | 82.02 | 7.86 | -3.94 |
| 19Q4 (4) | 1.25 | 0.81 | 0.0 | 2.03 | 2.01 | 0.0 | 72.71 | -0.53 | 0.0 | 44.72 | -2.19 | 0.0 | 41.39 | 3.19 | 0.0 | 76.04 | -3.39 | 0.0 |
| 19Q3 (3) | 1.24 | -8.82 | 0.0 | 1.99 | 8.74 | 0.0 | 73.10 | 9.51 | 0.0 | 45.72 | -8.1 | 0.0 | 40.11 | -0.35 | 0.0 | 78.71 | 3.23 | 0.0 |
| 19Q2 (2) | 1.36 | 10.57 | 0.0 | 1.83 | 15.09 | 0.0 | 66.75 | -9.71 | 0.0 | 49.75 | -12.92 | 0.0 | 40.25 | -11.89 | 0.0 | 76.25 | -10.69 | 0.0 |
| 19Q1 (1) | 1.23 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 73.93 | 0.0 | 0.0 | 57.13 | 0.0 | 0.0 | 45.68 | 0.0 | 0.0 | 85.38 | 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) | 5.34 | -12.17 | 6.01 | -20.19 | 68.34 | 13.82 | 60.77 | 25.43 | 47.24 | 22.7 | 81.86 | 16.94 |
| 2022 (9) | 6.08 | -3.95 | 7.53 | -27.94 | 60.04 | 4.13 | 48.45 | 38.71 | 38.50 | 13.74 | 70.00 | 19.17 |
| 2021 (8) | 6.33 | 16.36 | 10.45 | 11.17 | 57.66 | -14.11 | 34.93 | -10.02 | 33.85 | -14.02 | 58.74 | -11.78 |
| 2020 (7) | 5.44 | 8.8 | 9.40 | 23.2 | 67.13 | -8.0 | 38.82 | -18.91 | 39.37 | -6.71 | 66.58 | -15.32 |
| 2019 (6) | 5.00 | -13.04 | 7.63 | -10.55 | 72.97 | 14.95 | 47.87 | 11.9 | 42.20 | 17.84 | 78.63 | 11.61 |
| 2018 (5) | 5.75 | -0.52 | 8.53 | -10.21 | 63.48 | 0.59 | 42.78 | 11.38 | 35.81 | 2.84 | 70.45 | 5.62 |
| 2017 (4) | 5.78 | -0.34 | 9.50 | -7.41 | 63.11 | 0.33 | 38.41 | 8.01 | 34.82 | 4.94 | 66.70 | 2.18 |
| 2016 (3) | 5.80 | -1.86 | 10.26 | 1.38 | 62.90 | 1.81 | 35.56 | -1.44 | 33.18 | 3.98 | 65.28 | -1.0 |
| 2015 (2) | 5.91 | 0.51 | 10.12 | -3.44 | 61.78 | -0.52 | 36.08 | 3.62 | 31.91 | -4.97 | 65.94 | 4.1 |
| 2014 (1) | 5.88 | -5.01 | 10.48 | -7.58 | 62.10 | 5.29 | 34.82 | 8.17 | 33.58 | -0.33 | 63.34 | 10.19 |
