- 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) | 4.53 | 10.76 | 8.89 | 0.62 | 3.33 | -22.5 | 20.07 | -9.88 | -8.23 | 147.11 | -2.54 | 28.93 | 18.48 | -37.59 | 13.51 | 148.70 | 3.54 | 24.24 |
| 23Q3 (19) | 4.09 | -12.23 | 24.7 | 0.60 | -10.45 | 0.0 | 22.27 | 13.97 | -19.63 | 150.95 | 11.5 | 0.21 | 29.61 | -5.13 | 51.23 | 143.61 | 16.09 | -9.55 |
| 23Q2 (18) | 4.66 | 11.22 | 43.38 | 0.67 | -6.94 | 21.82 | 19.54 | -10.0 | -30.21 | 135.38 | 6.91 | -17.73 | 31.21 | 24.1 | 31.24 | 123.71 | 0.43 | -26.7 |
| 23Q1 (17) | 4.19 | 0.72 | 25.45 | 0.72 | -10.0 | 30.91 | 21.71 | -0.73 | -20.3 | 126.63 | 10.98 | -23.0 | 25.15 | 54.48 | 31.61 | 123.18 | 2.92 | -28.63 |
| 22Q4 (16) | 4.16 | 26.83 | -3.93 | 0.80 | 33.33 | 26.98 | 21.87 | -21.08 | 4.14 | 114.10 | -24.26 | -21.57 | 16.28 | -16.85 | 40.59 | 119.69 | -24.61 | -22.73 |
| 22Q3 (15) | 3.28 | 0.92 | -11.11 | 0.60 | 9.09 | 11.11 | 27.71 | -1.04 | 12.37 | 150.64 | -8.45 | -10.32 | 19.58 | -17.66 | 35.13 | 158.77 | -5.93 | -10.87 |
| 22Q2 (14) | 3.25 | -2.69 | -12.63 | 0.55 | 0.0 | 3.77 | 28.00 | 2.79 | 14.33 | 164.55 | 0.05 | -4.04 | 23.78 | 24.44 | 32.33 | 168.77 | -2.22 | -5.18 |
| 22Q1 (13) | 3.34 | -22.86 | -17.94 | 0.55 | -12.7 | 1.85 | 27.24 | 29.71 | 21.77 | 164.46 | 13.05 | -1.79 | 19.11 | 65.03 | 9.2 | 172.60 | 11.43 | 0.16 |
| 21Q4 (12) | 4.33 | 17.34 | -20.99 | 0.63 | 16.67 | 12.5 | 21.00 | -14.84 | 26.58 | 145.48 | -13.39 | -10.08 | 11.58 | -20.08 | -27.58 | 154.89 | -13.05 | -4.62 |
| 21Q3 (11) | 3.69 | -0.81 | -30.9 | 0.54 | 1.89 | 8.0 | 24.66 | 0.69 | 44.8 | 167.97 | -2.04 | -7.3 | 14.49 | -19.37 | -9.94 | 178.14 | 0.08 | -2.19 |
| 21Q2 (10) | 3.72 | -8.6 | -10.79 | 0.53 | -1.85 | 17.78 | 24.49 | 9.48 | 12.08 | 171.47 | 2.4 | -16.0 | 17.97 | 2.69 | 2.39 | 177.99 | 3.29 | -14.6 |
| 21Q1 (9) | 4.07 | -25.73 | 28.39 | 0.54 | -3.57 | 22.73 | 22.37 | 34.84 | -22.16 | 167.45 | 3.5 | -18.32 | 17.50 | 9.44 | -3.9 | 172.32 | 6.11 | -20.05 |
| 20Q4 (8) | 5.48 | 2.62 | -2.32 | 0.56 | 12.0 | -8.2 | 16.59 | -2.58 | 2.28 | 161.79 | -10.71 | 7.59 | 15.99 | -0.62 | -9.56 | 162.40 | -10.83 | 9.05 |
| 20Q3 (7) | 5.34 | 28.06 | 1.91 | 0.50 | 11.11 | -24.24 | 17.03 | -22.06 | -2.01 | 181.19 | -11.24 | 32.37 | 16.09 | -8.32 | -21.32 | 182.13 | -12.61 | 36.12 |
| 20Q2 (6) | 4.17 | 31.55 | -31.53 | 0.45 | 2.27 | -42.31 | 21.85 | -23.97 | 46.15 | 204.13 | -0.43 | 75.81 | 17.55 | -3.62 | 7.47 | 208.42 | -3.3 | 81.66 |
| 20Q1 (5) | 3.17 | -43.49 | -23.24 | 0.44 | -27.87 | -29.03 | 28.74 | 77.19 | 30.46 | 205.01 | 36.33 | 39.41 | 18.21 | 3.0 | 5.2 | 215.54 | 44.74 | 42.01 |
| 19Q4 (4) | 5.61 | 7.06 | 0.0 | 0.61 | -7.58 | 0.0 | 16.22 | -6.67 | 0.0 | 150.38 | 9.86 | 0.0 | 17.68 | -13.55 | 0.0 | 148.92 | 11.3 | 0.0 |
| 19Q3 (3) | 5.24 | -13.96 | 0.0 | 0.66 | -15.38 | 0.0 | 17.38 | 16.25 | 0.0 | 136.88 | 17.89 | 0.0 | 20.45 | 25.23 | 0.0 | 133.80 | 16.62 | 0.0 |
| 19Q2 (2) | 6.09 | 47.46 | 0.0 | 0.78 | 25.81 | 0.0 | 14.95 | -32.14 | 0.0 | 116.11 | -21.05 | 0.0 | 16.33 | -5.66 | 0.0 | 114.73 | -24.41 | 0.0 |
| 19Q1 (1) | 4.13 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 22.03 | 0.0 | 0.0 | 147.06 | 0.0 | 0.0 | 17.31 | 0.0 | 0.0 | 151.78 | 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) | 17.26 | 19.03 | 2.68 | -1.11 | 21.14 | -16.04 | 136.24 | 1.05 | 18.75 | 0.16 | 138.64 | -1.87 |
| 2022 (9) | 14.50 | -9.26 | 2.71 | 18.86 | 25.18 | 10.25 | 134.82 | -15.79 | 18.72 | 16.27 | 141.28 | -15.32 |
| 2021 (8) | 15.98 | -1.18 | 2.28 | 14.57 | 22.84 | 1.2 | 160.10 | -12.49 | 16.10 | -11.39 | 166.84 | -10.95 |
| 2020 (7) | 16.17 | -13.39 | 1.99 | -23.46 | 22.57 | 15.39 | 182.96 | 30.11 | 18.17 | 29.51 | 187.36 | 28.2 |
| 2019 (6) | 18.67 | 6.14 | 2.60 | 0.39 | 19.56 | -5.73 | 140.62 | -0.07 | 14.03 | -6.47 | 146.15 | -0.23 |
| 2018 (5) | 17.59 | 67.52 | 2.59 | 8.37 | 20.75 | -40.29 | 140.72 | -7.94 | 15.00 | -5.54 | 146.48 | -14.7 |
| 2017 (4) | 10.50 | 21.81 | 2.39 | -0.42 | 34.75 | -17.93 | 152.85 | 0.51 | 15.88 | -22.0 | 171.72 | -1.33 |
| 2016 (3) | 8.62 | -19.74 | 2.40 | -2.04 | 42.34 | 24.6 | 152.07 | 1.98 | 20.36 | -16.8 | 174.04 | 9.71 |
| 2015 (2) | 10.74 | 12.7 | 2.45 | 15.02 | 33.98 | -11.28 | 149.12 | -13.16 | 24.47 | -6.35 | 158.63 | -13.74 |
| 2014 (1) | 9.53 | 14.27 | 2.13 | -23.1 | 38.30 | -12.44 | 171.72 | 30.27 | 26.13 | 9.74 | 183.89 | 21.18 |
