- 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) | 1.11 | -14.62 | 33.73 | 0.99 | 76.79 | 120.0 | 81.71 | 16.36 | -25.66 | 91.95 | -43.31 | -54.8 | 25.77 | -45.86 | -66.89 | 147.89 | -19.99 | -37.2 |
| 23Q3 (19) | 1.30 | 32.65 | 7.44 | 0.56 | 33.33 | -3.45 | 70.22 | -24.05 | -6.82 | 162.21 | -24.71 | 3.28 | 47.60 | -26.41 | -9.32 | 184.83 | -24.01 | 2.73 |
| 23Q2 (18) | 0.98 | -6.67 | -35.95 | 0.42 | 2.44 | -41.67 | 92.45 | 6.48 | 54.99 | 215.45 | -3.65 | 69.34 | 64.68 | -21.84 | 38.68 | 243.22 | 6.83 | 73.43 |
| 23Q1 (17) | 1.05 | 26.51 | -59.3 | 0.41 | -8.89 | -52.33 | 86.82 | -21.01 | 145.88 | 223.61 | 9.93 | 111.01 | 82.75 | 6.31 | 60.21 | 227.67 | -3.32 | 154.01 |
| 22Q4 (16) | 0.83 | -31.4 | -64.98 | 0.45 | -22.41 | -33.82 | 109.91 | 45.85 | 185.78 | 203.41 | 29.51 | 51.93 | 77.84 | 48.29 | 16.7 | 235.48 | 30.88 | 122.91 |
| 22Q3 (15) | 1.21 | -20.92 | -54.85 | 0.58 | -19.44 | -6.45 | 75.36 | 26.34 | 122.3 | 157.06 | 23.45 | 7.59 | 52.49 | 12.54 | -16.63 | 179.92 | 28.29 | 53.88 |
| 22Q2 (14) | 1.53 | -40.7 | -66.52 | 0.72 | -16.28 | 84.62 | 59.65 | 68.93 | 199.75 | 127.23 | 20.06 | -44.84 | 46.64 | -9.7 | -39.35 | 140.24 | 56.47 | -19.24 |
| 22Q1 (13) | 2.58 | 8.86 | -59.05 | 0.86 | 26.47 | 79.17 | 35.31 | -8.19 | 144.36 | 105.97 | -20.85 | -44.31 | 51.65 | -22.56 | -3.26 | 89.63 | -15.16 | -40.77 |
| 21Q4 (12) | 2.37 | -11.57 | -26.17 | 0.68 | 9.68 | 58.14 | 38.46 | 13.45 | 35.52 | 133.88 | -8.29 | -36.5 | 66.70 | 5.94 | 40.39 | 105.64 | -9.65 | -44.89 |
| 21Q3 (11) | 2.68 | -41.36 | -12.42 | 0.62 | 58.97 | 77.14 | 33.90 | 70.35 | 13.91 | 145.98 | -36.71 | -43.83 | 62.96 | -18.13 | 87.6 | 116.92 | -32.67 | -54.34 |
| 21Q2 (10) | 4.57 | -27.46 | 7.78 | 0.39 | -18.75 | -4.88 | 19.90 | 37.72 | -7.27 | 230.64 | 21.22 | 3.96 | 76.90 | 44.03 | 516.19 | 173.64 | 14.75 | -24.78 |
| 21Q1 (9) | 6.30 | 96.26 | 7.51 | 0.48 | 11.63 | 118.18 | 14.45 | -49.08 | -6.95 | 190.27 | -9.75 | -53.77 | 53.39 | 12.38 | 264.94 | 151.32 | -21.06 | -63.31 |
| 20Q4 (8) | 3.21 | 4.9 | 37.18 | 0.43 | 22.86 | 59.26 | 28.38 | -4.64 | -27.17 | 210.83 | -18.87 | -37.41 | 47.51 | 41.57 | 397.49 | 191.70 | -25.14 | -47.66 |
| 20Q3 (7) | 3.06 | -27.83 | 0.66 | 0.35 | -14.63 | -12.5 | 29.76 | 38.68 | -0.67 | 259.88 | 17.14 | 14.23 | 33.56 | 168.91 | 195.42 | 256.08 | 10.94 | 4.05 |
| 20Q2 (6) | 4.24 | -27.65 | 85.15 | 0.41 | 86.36 | 32.26 | 21.46 | 38.18 | -45.94 | 221.85 | -46.09 | -24.64 | 12.48 | -14.7 | -11.11 | 230.83 | -44.03 | -27.87 |
| 20Q1 (5) | 5.86 | 150.43 | 102.77 | 0.22 | -18.52 | -26.67 | 15.53 | -60.15 | -50.71 | 411.53 | 22.17 | 34.24 | 14.63 | 53.19 | -43.47 | 412.44 | 12.6 | 32.11 |
| 19Q4 (4) | 2.34 | -23.03 | 0.0 | 0.27 | -32.5 | 0.0 | 38.97 | 30.07 | 0.0 | 336.86 | 48.06 | 0.0 | 9.55 | -15.93 | 0.0 | 366.28 | 48.82 | 0.0 |
| 19Q3 (3) | 3.04 | 32.75 | 0.0 | 0.40 | 29.03 | 0.0 | 29.96 | -24.53 | 0.0 | 227.51 | -22.72 | 0.0 | 11.36 | -19.09 | 0.0 | 246.12 | -23.09 | 0.0 |
| 19Q2 (2) | 2.29 | -20.76 | 0.0 | 0.31 | 3.33 | 0.0 | 39.70 | 25.99 | 0.0 | 294.38 | -3.97 | 0.0 | 14.04 | -45.75 | 0.0 | 320.03 | 2.51 | 0.0 |
| 19Q1 (1) | 2.89 | 0.0 | 0.0 | 0.30 | 0.0 | 0.0 | 31.51 | 0.0 | 0.0 | 306.56 | 0.0 | 0.0 | 25.88 | 0.0 | 0.0 | 312.19 | 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) | 4.01 | -42.55 | 2.52 | -1.56 | 90.93 | 74.0 | 144.72 | 1.69 | 44.38 | -23.61 | 191.27 | 40.15 |
| 2022 (9) | 6.98 | -34.77 | 2.56 | 23.67 | 52.26 | 53.21 | 142.32 | -19.42 | 58.10 | -2.24 | 136.48 | -9.8 |
| 2021 (8) | 10.70 | -49.65 | 2.07 | 48.92 | 34.11 | 98.66 | 176.63 | -32.81 | 59.43 | 115.64 | 151.30 | -40.08 |
| 2020 (7) | 21.25 | 26.26 | 1.39 | 5.3 | 17.17 | -20.84 | 262.88 | -5.12 | 27.56 | 28.42 | 252.49 | -8.94 |
| 2019 (6) | 16.83 | 125.0 | 1.32 | -19.51 | 21.69 | -55.54 | 277.06 | 24.21 | 21.46 | -28.4 | 277.29 | 14.64 |
| 2018 (5) | 7.48 | 24.25 | 1.64 | -18.0 | 48.79 | -19.49 | 223.06 | 21.96 | 29.97 | -11.98 | 241.87 | 15.48 |
| 2017 (4) | 6.02 | 38.71 | 2.00 | 11.73 | 60.60 | -27.96 | 182.90 | -10.49 | 34.05 | 20.66 | 209.45 | -19.52 |
| 2016 (3) | 4.34 | -3.98 | 1.79 | -4.79 | 84.12 | 4.26 | 204.34 | 5.5 | 28.22 | 12.48 | 260.24 | 4.41 |
| 2015 (2) | 4.52 | -19.43 | 1.88 | 18.24 | 80.68 | 23.99 | 193.68 | -15.48 | 25.09 | -33.16 | 249.26 | -2.89 |
| 2014 (1) | 5.61 | 21.69 | 1.59 | 44.55 | 65.07 | -17.78 | 229.16 | -30.77 | 37.54 | -48.79 | 256.69 | -23.79 |
