- 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) | 0.99 | 8.79 | -12.39 | 0.43 | 22.86 | 43.33 | 91.51 | -8.19 | 13.31 | 212.98 | -17.36 | -28.95 | 15.42 | -11.89 | -45.45 | 289.07 | -14.95 | -17.94 |
| 23Q3 (19) | 0.91 | -21.55 | -45.51 | 0.35 | -23.91 | -27.08 | 99.67 | 26.87 | 83.35 | 257.73 | 31.07 | 34.58 | 17.50 | 7.49 | -12.02 | 339.89 | 31.27 | 50.4 |
| 23Q2 (18) | 1.16 | -27.5 | -0.85 | 0.46 | 9.52 | 53.33 | 78.56 | 37.85 | 0.61 | 196.64 | -8.61 | -35.34 | 16.28 | -17.98 | -55.47 | 258.92 | 2.62 | -25.09 |
| 23Q1 (17) | 1.60 | 41.59 | 9.59 | 0.42 | 40.0 | 2.44 | 56.99 | -29.43 | -8.52 | 215.16 | -28.22 | -2.19 | 19.85 | -29.78 | -26.51 | 252.30 | -28.38 | -1.16 |
| 22Q4 (16) | 1.13 | -32.34 | 1.8 | 0.30 | -37.5 | -36.17 | 80.76 | 48.57 | -1.14 | 299.76 | 56.52 | 56.36 | 28.27 | 42.13 | 41.07 | 352.26 | 55.87 | 39.04 |
| 22Q3 (15) | 1.67 | 42.74 | 9.15 | 0.48 | 60.0 | -20.0 | 54.36 | -30.38 | -8.47 | 191.51 | -37.03 | 26.38 | 19.89 | -45.6 | 28.41 | 225.99 | -34.62 | 15.63 |
| 22Q2 (14) | 1.17 | -19.86 | -3.31 | 0.30 | -26.83 | -47.37 | 78.08 | 25.33 | 3.77 | 304.13 | 38.26 | 90.82 | 36.56 | 35.36 | 137.4 | 345.65 | 35.42 | 57.67 |
| 22Q1 (13) | 1.46 | 31.53 | 11.45 | 0.41 | -12.77 | -43.06 | 62.30 | -23.74 | -10.05 | 219.97 | 14.74 | 75.23 | 27.01 | 34.78 | 33.85 | 255.25 | 0.75 | 46.18 |
| 21Q4 (12) | 1.11 | -27.45 | -12.6 | 0.47 | -21.67 | -26.56 | 81.69 | 37.55 | 13.63 | 191.71 | 26.51 | 33.82 | 20.04 | 29.37 | -28.3 | 253.35 | 29.63 | 35.34 |
| 21Q3 (11) | 1.53 | 26.45 | 6.25 | 0.60 | 5.26 | -18.92 | 59.39 | -21.07 | -6.09 | 151.54 | -4.92 | 23.39 | 15.49 | 0.58 | -38.65 | 195.44 | -10.85 | 21.54 |
| 21Q2 (10) | 1.21 | -7.63 | -17.12 | 0.57 | -20.83 | -21.92 | 75.24 | 8.63 | 20.54 | 159.38 | 26.97 | 28.1 | 15.40 | -23.69 | -38.08 | 219.22 | 25.55 | 35.35 |
| 21Q1 (9) | 1.31 | 3.15 | -28.42 | 0.72 | 12.5 | -20.0 | 69.26 | -3.66 | 39.33 | 125.53 | -12.38 | 23.6 | 20.18 | -27.8 | 14.92 | 174.61 | -6.73 | 30.6 |
| 20Q4 (8) | 1.27 | -11.81 | 3.25 | 0.64 | -13.51 | -7.25 | 71.89 | 13.68 | -2.65 | 143.26 | 16.65 | 8.65 | 27.95 | 10.69 | 29.22 | 187.20 | 16.42 | 1.7 |
| 20Q3 (7) | 1.44 | -1.37 | 9.09 | 0.74 | 1.37 | 0.0 | 63.24 | 1.31 | -8.27 | 122.81 | -1.29 | 0.37 | 25.25 | 1.53 | 17.22 | 160.80 | -0.72 | -5.28 |
| 20Q2 (6) | 1.46 | -20.22 | -3.95 | 0.73 | -18.89 | 5.8 | 62.42 | 25.57 | 4.61 | 124.42 | 22.51 | -5.32 | 24.87 | 41.63 | -5.33 | 161.96 | 21.14 | -1.73 |
| 20Q1 (5) | 1.83 | 48.78 | 9.58 | 0.90 | 30.43 | 36.36 | 49.71 | -32.69 | -8.87 | 101.56 | -22.97 | -26.0 | 17.56 | -18.82 | -31.78 | 133.70 | -27.36 | -19.49 |
| 19Q4 (4) | 1.23 | -6.82 | 0.0 | 0.69 | -6.76 | 0.0 | 73.85 | 7.12 | 0.0 | 131.85 | 7.76 | 0.0 | 21.63 | 0.42 | 0.0 | 184.07 | 8.43 | 0.0 |
| 19Q3 (3) | 1.32 | -13.16 | 0.0 | 0.74 | 7.25 | 0.0 | 68.94 | 15.54 | 0.0 | 122.36 | -6.89 | 0.0 | 21.54 | -18.01 | 0.0 | 169.76 | 3.0 | 0.0 |
| 19Q2 (2) | 1.52 | -8.98 | 0.0 | 0.69 | 4.55 | 0.0 | 59.67 | 9.39 | 0.0 | 131.41 | -4.26 | 0.0 | 26.27 | 2.06 | 0.0 | 164.81 | -0.75 | 0.0 |
| 19Q1 (1) | 1.67 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 54.55 | 0.0 | 0.0 | 137.25 | 0.0 | 0.0 | 25.74 | 0.0 | 0.0 | 166.06 | 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) | 5.01 | -28.53 | 1.64 | 8.61 | 72.89 | 40.07 | 222.92 | -7.96 | 19.85 | -19.7 | 275.96 | 2.39 |
| 2022 (9) | 7.01 | 70.56 | 1.51 | -22.16 | 52.04 | -41.43 | 242.19 | 28.98 | 24.72 | -22.48 | 269.51 | 10.13 |
| 2021 (8) | 4.11 | -47.24 | 1.94 | -37.82 | 88.85 | 89.69 | 187.77 | 60.34 | 31.89 | 41.11 | 244.72 | 73.13 |
| 2020 (7) | 7.79 | 22.87 | 3.12 | 13.04 | 46.84 | -18.67 | 117.11 | -11.55 | 22.60 | -4.16 | 141.35 | -15.06 |
| 2019 (6) | 6.34 | -7.71 | 2.76 | 14.05 | 57.59 | 8.44 | 132.40 | -12.36 | 23.58 | 23.78 | 166.41 | -10.11 |
| 2018 (5) | 6.87 | 12.44 | 2.42 | 30.81 | 53.11 | -11.17 | 151.08 | -23.61 | 19.05 | 1.38 | 185.13 | -22.47 |
| 2017 (4) | 6.11 | -32.49 | 1.85 | -12.32 | 59.79 | 48.22 | 197.78 | 14.58 | 18.79 | -8.7 | 238.78 | 24.12 |
| 2016 (3) | 9.05 | 2.38 | 2.11 | -2.76 | 40.34 | -2.32 | 172.62 | 2.71 | 20.58 | -11.37 | 192.38 | 3.35 |
| 2015 (2) | 8.84 | 28.12 | 2.17 | -1.81 | 41.30 | -21.94 | 168.06 | 1.69 | 23.22 | -20.29 | 186.14 | -1.53 |
| 2014 (1) | 6.90 | 8.49 | 2.21 | -13.67 | 52.91 | -7.81 | 165.26 | 15.87 | 29.13 | -13.1 | 189.04 | 13.54 |
