- 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) | 0.61 | -4.69 | -15.28 | 0.66 | 3.13 | 8.2 | 147.98 | 4.62 | 16.4 | 138.84 | -1.8 | -6.58 | 70.08 | 14.17 | -5.21 | 216.74 | -2.14 | 7.39 |
| 23Q3 (19) | 0.64 | -20.0 | 10.34 | 0.64 | -1.54 | 0.0 | 141.45 | 23.84 | -10.05 | 141.39 | 1.22 | -0.11 | 61.38 | 24.0 | -15.33 | 221.47 | 8.35 | -2.13 |
| 23Q2 (18) | 0.80 | -2.44 | -6.98 | 0.65 | 10.17 | -29.35 | 114.22 | 2.56 | 7.82 | 139.69 | -8.93 | 40.65 | 49.50 | -30.55 | -17.17 | 204.41 | 5.65 | 40.49 |
| 23Q1 (17) | 0.82 | 13.89 | -17.17 | 0.59 | -3.28 | -34.44 | 111.37 | -12.4 | 21.15 | 153.38 | 3.2 | 51.79 | 71.27 | -3.6 | 15.75 | 193.48 | -4.13 | 47.23 |
| 22Q4 (16) | 0.72 | 24.14 | -21.74 | 0.61 | -4.69 | -25.61 | 127.13 | -19.15 | 27.95 | 148.62 | 5.0 | 34.68 | 73.93 | 1.99 | 26.83 | 201.82 | -10.82 | 33.29 |
| 22Q3 (15) | 0.58 | -32.56 | -28.4 | 0.64 | -30.43 | -8.57 | 157.25 | 48.43 | 39.9 | 141.54 | 42.51 | 8.61 | 72.49 | 21.3 | 30.94 | 226.30 | 55.53 | 20.78 |
| 22Q2 (14) | 0.86 | -13.13 | 3.61 | 0.92 | 2.22 | 39.39 | 105.94 | 15.24 | -3.66 | 99.32 | -1.71 | -28.05 | 59.76 | -2.94 | -5.43 | 145.50 | 10.72 | -21.27 |
| 22Q1 (13) | 0.99 | 7.61 | 10.0 | 0.90 | 9.76 | 34.33 | 91.93 | -7.48 | -9.22 | 101.05 | -8.43 | -25.08 | 61.57 | 5.63 | -14.72 | 131.41 | -13.21 | -19.85 |
| 21Q4 (12) | 0.92 | 13.58 | -39.87 | 0.82 | 17.14 | -14.58 | 99.36 | -11.6 | 66.71 | 110.35 | -15.32 | 16.61 | 58.29 | 5.29 | 11.28 | 151.41 | -19.19 | 48.66 |
| 21Q3 (11) | 0.81 | -2.41 | -31.93 | 0.70 | 6.06 | -1.41 | 112.40 | 2.22 | 46.37 | 130.32 | -5.59 | 1.43 | 55.36 | -12.39 | -15.6 | 187.36 | 1.38 | 34.13 |
| 21Q2 (10) | 0.83 | -7.78 | -23.15 | 0.66 | -1.49 | -9.59 | 109.96 | 8.58 | 30.16 | 138.04 | 2.34 | 11.19 | 63.19 | -12.48 | -0.24 | 184.81 | 12.72 | 27.21 |
| 21Q1 (9) | 0.90 | -41.18 | -28.0 | 0.67 | -30.21 | -11.84 | 101.27 | 69.92 | 38.69 | 134.88 | 42.53 | 12.33 | 72.20 | 37.84 | 6.87 | 163.95 | 60.97 | 30.59 |
| 20Q4 (8) | 1.53 | 28.57 | 10.87 | 0.96 | 35.21 | 17.07 | 59.60 | -22.39 | -9.46 | 94.63 | -26.35 | -15.25 | 52.38 | -20.14 | -16.26 | 101.85 | -27.09 | -11.39 |
| 20Q3 (7) | 1.19 | 10.19 | 12.26 | 0.71 | -2.74 | 16.39 | 76.79 | -9.1 | -10.86 | 128.48 | 3.49 | -13.66 | 65.59 | 3.55 | -17.7 | 139.69 | -3.85 | -10.02 |
| 20Q2 (6) | 1.08 | -13.6 | -5.26 | 0.73 | -3.95 | 5.8 | 84.48 | 15.69 | 6.29 | 124.15 | 3.39 | -5.54 | 63.34 | -6.25 | -14.83 | 145.28 | 15.71 | 6.39 |
| 20Q1 (5) | 1.25 | -9.42 | 5.93 | 0.76 | -7.32 | 1.33 | 73.02 | 10.92 | -5.13 | 120.08 | 7.54 | -0.43 | 67.56 | 8.01 | -13.75 | 125.55 | 9.23 | 5.29 |
| 19Q4 (4) | 1.38 | 30.19 | 0.0 | 0.82 | 34.43 | 0.0 | 65.83 | -23.59 | 0.0 | 111.66 | -24.96 | 0.0 | 62.55 | -21.52 | 0.0 | 114.94 | -25.96 | 0.0 |
| 19Q3 (3) | 1.06 | -7.02 | 0.0 | 0.61 | -11.59 | 0.0 | 86.15 | 8.39 | 0.0 | 148.80 | 13.22 | 0.0 | 79.70 | 7.17 | 0.0 | 155.24 | 13.69 | 0.0 |
| 19Q2 (2) | 1.14 | -3.39 | 0.0 | 0.69 | -8.0 | 0.0 | 79.48 | 3.26 | 0.0 | 131.43 | 8.98 | 0.0 | 74.37 | -5.06 | 0.0 | 136.55 | 14.52 | 0.0 |
| 19Q1 (1) | 1.18 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 76.97 | 0.0 | 0.0 | 120.60 | 0.0 | 0.0 | 78.33 | 0.0 | 0.0 | 119.24 | 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) | 2.90 | -25.64 | 2.44 | -14.39 | 125.95 | 34.71 | 149.84 | 17.06 | 81.57 | 4.93 | 194.21 | 35.09 |
| 2022 (9) | 3.90 | 3.17 | 2.85 | -4.04 | 93.50 | -3.14 | 128.00 | 4.19 | 77.74 | 2.37 | 143.76 | 0.22 |
| 2021 (8) | 3.78 | -27.45 | 2.97 | -8.33 | 96.53 | 37.82 | 122.85 | 9.15 | 75.94 | 13.51 | 143.44 | 23.99 |
| 2020 (7) | 5.21 | 11.09 | 3.24 | 8.36 | 70.04 | -9.97 | 112.55 | -7.78 | 66.90 | -16.77 | 115.69 | -3.16 |
| 2019 (6) | 4.69 | -5.44 | 2.99 | -17.86 | 77.80 | 5.69 | 122.04 | 21.74 | 80.38 | 4.05 | 119.47 | 23.67 |
| 2018 (5) | 4.96 | -18.29 | 3.64 | -33.58 | 73.61 | 22.48 | 100.25 | 50.53 | 77.25 | 17.99 | 96.60 | 57.79 |
| 2017 (4) | 6.07 | 18.09 | 5.48 | 35.64 | 60.10 | -15.39 | 66.60 | -26.31 | 65.47 | -6.58 | 61.22 | -32.97 |
| 2016 (3) | 5.14 | 24.76 | 4.04 | 69.75 | 71.03 | -19.76 | 90.38 | -41.16 | 70.08 | 32.8 | 91.33 | -51.76 |
| 2015 (2) | 4.12 | 37.79 | 2.38 | 27.27 | 88.52 | -27.52 | 153.59 | -21.15 | 52.77 | -41.18 | 189.34 | -16.66 |
| 2014 (1) | 2.99 | -48.63 | 1.87 | -54.83 | 122.13 | 94.6 | 194.79 | 120.7 | 89.72 | 29.09 | 227.19 | 178.69 |
