- 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) | 10.17 | 4.31 | -4.86 | 1.16 | 5.45 | -3.33 | 8.95 | -4.07 | 5.17 | 78.30 | -5.47 | 3.12 | 95.46 | 4.45 | 15.03 | -8.22 | -1167.53 | -666.9 |
| 23Q3 (19) | 9.75 | -5.34 | -10.39 | 1.10 | -2.65 | 1.85 | 9.33 | 5.54 | 11.47 | 82.83 | 3.18 | -1.59 | 91.39 | 20.57 | 9.28 | 0.77 | -94.21 | -91.35 |
| 23Q2 (18) | 10.30 | 7.63 | -22.56 | 1.13 | 3.67 | -16.3 | 8.84 | -7.05 | 29.24 | 80.28 | -4.26 | 19.45 | 75.80 | -16.94 | 15.58 | 13.31 | 536.84 | 57.14 |
| 23Q1 (17) | 9.57 | -10.48 | -2.64 | 1.09 | -9.17 | 3.81 | 9.51 | 11.75 | 2.81 | 83.85 | 10.43 | -3.51 | 91.26 | 9.97 | 2.23 | 2.09 | 44.14 | -69.62 |
| 22Q4 (16) | 10.69 | -1.75 | 0.09 | 1.20 | 11.11 | 4.35 | 8.51 | 1.67 | -0.12 | 75.93 | -9.79 | -3.85 | 82.99 | -0.77 | 4.22 | 1.45 | -83.71 | -81.55 |
| 22Q3 (15) | 10.88 | -18.2 | 3.42 | 1.08 | -20.0 | 5.88 | 8.37 | 22.37 | -3.24 | 84.17 | 25.23 | -5.26 | 83.63 | 27.52 | 6.09 | 8.90 | 5.08 | -52.3 |
| 22Q2 (14) | 13.30 | 35.3 | 21.79 | 1.35 | 28.57 | 26.17 | 6.84 | -26.05 | -17.89 | 67.21 | -22.66 | -21.34 | 65.58 | -26.54 | -13.45 | 8.47 | 23.11 | -52.97 |
| 22Q1 (13) | 9.83 | -7.96 | 1.24 | 1.05 | -8.7 | 12.9 | 9.25 | 8.57 | -1.28 | 86.90 | 10.04 | -11.57 | 89.27 | 12.11 | 2.79 | 6.88 | -12.47 | -66.91 |
| 21Q4 (12) | 10.68 | 1.52 | -2.55 | 1.15 | 12.75 | 13.86 | 8.52 | -1.5 | 2.65 | 78.97 | -11.11 | -12.04 | 79.63 | 1.01 | -1.01 | 7.86 | -57.88 | -55.44 |
| 21Q3 (11) | 10.52 | -3.66 | -2.23 | 1.02 | -4.67 | 4.08 | 8.65 | 3.84 | 2.25 | 88.84 | 3.98 | -4.58 | 78.83 | 4.04 | -0.66 | 18.66 | 3.61 | -15.95 |
| 21Q2 (10) | 10.92 | 12.46 | 6.54 | 1.07 | 15.05 | 15.05 | 8.33 | -11.1 | -6.19 | 85.44 | -13.06 | -12.39 | 75.77 | -12.76 | -15.11 | 18.01 | -13.37 | 5.08 |
| 21Q1 (9) | 9.71 | -11.41 | -8.74 | 0.93 | -7.92 | -6.06 | 9.37 | 12.89 | 9.59 | 98.27 | 9.46 | 7.01 | 86.85 | 7.97 | -3.77 | 20.79 | 17.86 | 105.23 |
| 20Q4 (8) | 10.96 | 1.86 | 5.79 | 1.01 | 3.06 | -8.18 | 8.30 | -1.89 | -5.47 | 89.78 | -3.57 | 8.88 | 80.44 | 1.37 | 2.5 | 17.64 | -20.54 | 38.24 |
| 20Q3 (7) | 10.76 | 4.98 | 14.83 | 0.98 | 5.38 | -6.67 | 8.46 | -4.73 | -12.87 | 93.10 | -4.53 | 7.13 | 79.35 | -11.1 | -15.21 | 22.20 | 29.52 | 635.1 |
| 20Q2 (6) | 10.25 | -3.67 | 3.64 | 0.93 | -6.06 | -13.89 | 8.88 | 3.86 | -3.48 | 97.52 | 6.2 | 16.26 | 89.26 | -1.1 | -14.59 | 17.14 | 69.2 | 249.96 |
| 20Q1 (5) | 10.64 | 2.7 | 12.59 | 0.99 | -10.0 | -6.6 | 8.55 | -2.62 | -11.21 | 91.83 | 11.36 | 6.62 | 90.25 | 15.0 | -20.78 | 10.13 | -20.61 | 155.75 |
| 19Q4 (4) | 10.36 | 10.57 | 0.0 | 1.10 | 4.76 | 0.0 | 8.78 | -9.58 | 0.0 | 82.46 | -5.11 | 0.0 | 78.48 | -16.14 | 0.0 | 12.76 | 322.52 | 0.0 |
| 19Q3 (3) | 9.37 | -5.26 | 0.0 | 1.05 | -2.78 | 0.0 | 9.71 | 5.54 | 0.0 | 86.90 | 3.6 | 0.0 | 93.58 | -10.46 | 0.0 | 3.02 | 126.42 | 0.0 |
| 19Q2 (2) | 9.89 | 4.66 | 0.0 | 1.08 | 1.89 | 0.0 | 9.20 | -4.47 | 0.0 | 83.88 | -2.61 | 0.0 | 104.51 | -8.27 | 0.0 | -11.43 | 37.09 | 0.0 |
| 19Q1 (1) | 9.45 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 9.63 | 0.0 | 0.0 | 86.13 | 0.0 | 0.0 | 113.93 | 0.0 | 0.0 | -18.17 | 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) | 38.72 | -3.13 | 4.46 | -3.25 | 9.43 | 3.29 | 81.91 | 3.4 | 101.96 | 4.53 | -10.63 | 0 |
| 2022 (9) | 39.97 | -2.35 | 4.61 | 8.98 | 9.13 | 2.35 | 79.22 | -8.26 | 97.54 | 6.87 | -9.18 | 0 |
| 2021 (8) | 40.93 | -3.78 | 4.23 | 6.02 | 8.92 | 3.96 | 86.35 | -5.7 | 91.27 | 4.4 | 4.00 | -68.55 |
| 2020 (7) | 42.54 | 4.93 | 3.99 | -6.34 | 8.58 | -4.67 | 91.57 | 6.99 | 87.42 | -12.12 | 12.72 | 0 |
| 2019 (6) | 40.54 | 5.03 | 4.26 | -3.18 | 9.00 | -4.86 | 85.59 | 3.22 | 99.48 | -11.86 | -4.88 | 0 |
| 2018 (5) | 38.60 | -4.55 | 4.40 | -2.44 | 9.46 | 4.76 | 82.92 | 2.35 | 112.87 | 4.2 | -20.49 | 0 |
| 2017 (4) | 40.44 | -25.7 | 4.51 | -3.22 | 9.03 | 34.58 | 81.02 | 3.53 | 108.32 | 13.87 | -18.28 | 0 |
| 2016 (3) | 54.43 | -36.18 | 4.66 | -5.28 | 6.71 | 56.78 | 78.26 | 5.46 | 95.13 | 15.69 | -10.17 | 0 |
| 2015 (2) | 85.29 | -8.66 | 4.92 | -8.55 | 4.28 | 9.46 | 74.21 | 9.31 | 82.23 | -0.82 | -3.74 | 0 |
| 2014 (1) | 93.38 | -0.35 | 5.38 | -7.4 | 3.91 | 0.51 | 67.89 | 8.04 | 82.91 | -11.63 | -11.10 | 0 |
