- 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) | 1.29 | 11.21 | -4.44 | 0.59 | -10.61 | -24.36 | 70.72 | -10.22 | 4.8 | 155.24 | 11.96 | 33.74 | 34.92 | 26.02 | 21.0 | 191.04 | 0.69 | 23.49 |
| 23Q3 (19) | 1.16 | -3.33 | 19.59 | 0.66 | 4.76 | 6.45 | 78.77 | 3.75 | -15.77 | 138.66 | -3.49 | -5.95 | 27.71 | 4.61 | -10.0 | 189.73 | -1.75 | -9.73 |
| 23Q2 (18) | 1.20 | 13.21 | -15.49 | 0.63 | 8.62 | -12.5 | 75.92 | -11.57 | 18.16 | 143.67 | -8.01 | 13.09 | 26.49 | -23.11 | 1.15 | 193.10 | -6.97 | 16.96 |
| 23Q1 (17) | 1.06 | -21.48 | -12.4 | 0.58 | -25.64 | 5.45 | 85.85 | 27.22 | 14.24 | 156.18 | 34.55 | -4.8 | 34.45 | 19.37 | -1.74 | 207.57 | 34.18 | 1.68 |
| 22Q4 (16) | 1.35 | 39.18 | -17.18 | 0.78 | 25.81 | 9.86 | 67.48 | -27.84 | 20.72 | 116.08 | -21.27 | -9.32 | 28.86 | -6.27 | 26.08 | 154.70 | -26.39 | -3.93 |
| 22Q3 (15) | 0.97 | -31.69 | 14.12 | 0.62 | -13.89 | 55.0 | 93.52 | 45.56 | -12.21 | 147.44 | 16.06 | -35.42 | 30.79 | 17.56 | -14.57 | 210.17 | 27.3 | -29.66 |
| 22Q2 (14) | 1.42 | 17.36 | 24.56 | 0.72 | 30.91 | 26.32 | 64.25 | -14.5 | -19.24 | 127.04 | -22.56 | -21.03 | 26.19 | -25.3 | 7.64 | 165.10 | -19.12 | -23.6 |
| 22Q1 (13) | 1.21 | -25.77 | 23.47 | 0.55 | -22.54 | 12.24 | 75.15 | 34.44 | -19.11 | 164.05 | 28.15 | -11.62 | 35.06 | 53.17 | 31.41 | 204.14 | 26.77 | -18.94 |
| 21Q4 (12) | 1.63 | 91.76 | 45.54 | 0.71 | 77.5 | 51.06 | 55.90 | -47.53 | -31.19 | 128.01 | -43.93 | -33.76 | 22.89 | -36.49 | -18.42 | 161.03 | -46.11 | -34.66 |
| 21Q3 (11) | 0.85 | -25.44 | -2.3 | 0.40 | -29.82 | -11.11 | 106.53 | 33.9 | 2.18 | 228.32 | 41.93 | 12.36 | 36.04 | 48.13 | 9.84 | 298.80 | 38.27 | 8.79 |
| 21Q2 (10) | 1.14 | 16.33 | 14.0 | 0.57 | 16.33 | 23.91 | 79.56 | -14.36 | -12.33 | 160.87 | -13.33 | -19.17 | 24.33 | -8.81 | -27.48 | 216.10 | -14.19 | -15.66 |
| 21Q1 (9) | 0.98 | -12.5 | -10.09 | 0.49 | 4.26 | 19.51 | 92.90 | 14.35 | 10.77 | 185.62 | -3.95 | -16.29 | 26.68 | -4.92 | -27.76 | 251.84 | 2.19 | -6.27 |
| 20Q4 (8) | 1.12 | 28.74 | 1.82 | 0.47 | 4.44 | 9.3 | 81.24 | -22.08 | -1.63 | 193.26 | -4.89 | -9.69 | 28.06 | -14.48 | -31.41 | 246.44 | -10.27 | -3.61 |
| 20Q3 (7) | 0.87 | -13.0 | -14.71 | 0.45 | -2.17 | -18.18 | 104.26 | 14.89 | 16.39 | 203.20 | 2.1 | 22.99 | 32.81 | -2.21 | -16.07 | 274.65 | 7.19 | 27.32 |
| 20Q2 (6) | 1.00 | -8.26 | -10.71 | 0.46 | 12.2 | -23.33 | 90.75 | 8.2 | 11.98 | 199.03 | -10.25 | 31.61 | 33.55 | -9.15 | -16.83 | 256.23 | -4.64 | 33.5 |
| 20Q1 (5) | 1.09 | -0.91 | -2.68 | 0.41 | -4.65 | -34.92 | 83.87 | 1.55 | 3.07 | 221.75 | 3.62 | 54.4 | 36.93 | -9.73 | -2.61 | 268.69 | 5.09 | 43.63 |
| 19Q4 (4) | 1.10 | 7.84 | 0.0 | 0.43 | -21.82 | 0.0 | 82.59 | -7.8 | 0.0 | 214.00 | 29.52 | 0.0 | 40.91 | 4.66 | 0.0 | 255.68 | 18.53 | 0.0 |
| 19Q3 (3) | 1.02 | -8.93 | 0.0 | 0.55 | -8.33 | 0.0 | 89.58 | 10.54 | 0.0 | 165.22 | 9.25 | 0.0 | 39.09 | -3.1 | 0.0 | 215.71 | 12.39 | 0.0 |
| 19Q2 (2) | 1.12 | 0.0 | 0.0 | 0.60 | -4.76 | 0.0 | 81.04 | -0.41 | 0.0 | 151.23 | 5.3 | 0.0 | 40.34 | 6.38 | 0.0 | 191.93 | 2.6 | 0.0 |
| 19Q1 (1) | 1.12 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 81.37 | 0.0 | 0.0 | 143.62 | 0.0 | 0.0 | 37.92 | 0.0 | 0.0 | 187.07 | 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) | 4.22 | -7.86 | 2.45 | -11.55 | 86.51 | 8.44 | 149.20 | 13.04 | 38.48 | 22.16 | 197.23 | 9.41 |
| 2022 (9) | 4.58 | 0.22 | 2.77 | 22.57 | 79.78 | -0.21 | 131.99 | -18.28 | 31.50 | 15.26 | 180.27 | -15.82 |
| 2021 (8) | 4.57 | -0.44 | 2.26 | 20.21 | 79.95 | 0.62 | 161.52 | -16.75 | 27.33 | -9.62 | 214.15 | -11.96 |
| 2020 (7) | 4.59 | -1.08 | 1.88 | -13.36 | 79.46 | 1.08 | 194.01 | 15.48 | 30.24 | -13.23 | 243.23 | 14.85 |
| 2019 (6) | 4.64 | -1.69 | 2.17 | -16.54 | 78.61 | 1.76 | 168.01 | 19.55 | 34.85 | 35.13 | 211.78 | 10.31 |
| 2018 (5) | 4.72 | -13.24 | 2.60 | 0.39 | 77.25 | 15.14 | 140.53 | -0.34 | 25.79 | 31.85 | 191.99 | 1.83 |
| 2017 (4) | 5.44 | 34.65 | 2.59 | -13.38 | 67.09 | -25.74 | 141.01 | 15.43 | 19.56 | -9.23 | 188.54 | -1.27 |
| 2016 (3) | 4.04 | -13.12 | 2.99 | 8.73 | 90.35 | 15.17 | 122.16 | -7.87 | 21.55 | -4.22 | 190.96 | 1.29 |
| 2015 (2) | 4.65 | 4.26 | 2.75 | -8.64 | 78.45 | -4.2 | 132.59 | 9.34 | 22.50 | -8.65 | 188.53 | 5.61 |
| 2014 (1) | 4.46 | 10.67 | 3.01 | 2.73 | 81.89 | -9.6 | 121.26 | -2.59 | 24.63 | -27.92 | 178.51 | -1.33 |
