- 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) | 1.77 | -11.06 | 3.51 | 0.85 | 2.41 | -8.6 | 51.34 | 12.49 | -3.62 | 107.47 | -2.15 | 10.36 | 21.06 | -15.11 | 4.67 | 137.75 | 5.43 | 5.53 |
| 23Q3 (19) | 1.99 | 39.16 | 6.99 | 0.83 | 20.29 | -20.95 | 45.64 | -28.45 | -6.82 | 109.83 | -16.56 | 26.36 | 24.81 | -35.46 | 43.24 | 130.66 | -16.76 | 10.19 |
| 23Q2 (18) | 1.43 | -7.14 | -31.25 | 0.69 | -15.85 | -27.37 | 63.79 | 8.21 | 45.77 | 131.62 | 18.17 | 36.82 | 38.44 | 37.19 | 90.01 | 156.97 | 10.3 | 31.1 |
| 23Q1 (17) | 1.54 | -9.94 | -20.62 | 0.82 | -11.83 | -2.38 | 58.95 | 10.66 | 25.75 | 111.38 | 14.38 | 2.51 | 28.02 | 39.26 | 37.22 | 142.31 | 9.02 | 5.34 |
| 22Q4 (16) | 1.71 | -8.06 | -9.04 | 0.93 | -11.43 | 14.81 | 53.27 | 8.76 | 10.13 | 97.38 | 12.03 | -12.91 | 20.12 | 16.17 | -1.03 | 130.53 | 10.08 | -6.67 |
| 22Q3 (15) | 1.86 | -10.58 | -7.92 | 1.05 | 10.53 | 17.98 | 48.98 | 11.93 | 8.6 | 86.92 | -9.65 | -15.29 | 17.32 | -14.38 | 2.61 | 118.58 | -0.96 | -9.36 |
| 22Q2 (14) | 2.08 | 7.22 | 5.58 | 0.95 | 13.1 | 23.38 | 43.76 | -6.66 | -5.1 | 96.20 | -11.46 | -18.08 | 20.23 | -0.93 | 25.57 | 119.73 | -11.38 | -18.79 |
| 22Q1 (13) | 1.94 | 3.19 | 9.6 | 0.84 | 3.7 | 13.51 | 46.88 | -3.08 | -8.6 | 108.65 | -2.83 | -12.17 | 20.42 | 0.44 | 5.48 | 135.10 | -3.4 | -13.19 |
| 21Q4 (12) | 1.88 | -6.93 | 7.43 | 0.81 | -8.99 | 1.25 | 48.37 | 7.25 | -7.19 | 111.81 | 8.97 | -2.12 | 20.33 | 20.44 | 33.75 | 139.86 | 6.9 | -7.46 |
| 21Q3 (11) | 2.02 | 2.54 | -1.46 | 0.89 | 15.58 | 7.23 | 45.10 | -2.19 | 1.69 | 102.61 | -12.62 | -6.22 | 16.88 | 4.78 | 67.46 | 130.83 | -11.26 | -8.94 |
| 21Q2 (10) | 1.97 | 11.3 | 98.99 | 0.77 | 4.05 | 45.28 | 46.11 | -10.1 | -49.63 | 117.43 | -5.07 | -31.57 | 16.11 | -16.79 | -36.77 | 147.43 | -5.26 | -37.97 |
| 21Q1 (9) | 1.77 | 1.14 | 22.07 | 0.74 | -7.5 | -17.78 | 51.29 | -1.59 | -18.48 | 123.70 | 8.29 | 22.22 | 19.36 | 27.37 | -20.98 | 155.62 | 2.96 | 11.46 |
| 20Q4 (8) | 1.75 | -14.63 | 14.38 | 0.80 | -3.61 | -27.27 | 52.12 | 17.52 | -12.42 | 114.23 | 4.41 | 37.69 | 15.20 | 50.79 | -22.61 | 151.14 | 5.19 | 23.05 |
| 20Q3 (7) | 2.05 | 107.07 | 25.0 | 0.83 | 56.6 | -27.83 | 44.35 | -51.55 | -19.96 | 109.41 | -36.24 | 38.27 | 10.08 | -60.44 | -29.76 | 143.68 | -39.55 | 19.54 |
| 20Q2 (6) | 0.99 | -31.72 | -45.9 | 0.53 | -41.11 | -51.38 | 91.54 | 45.49 | 83.78 | 171.61 | 69.56 | 104.86 | 25.48 | 4.0 | 54.24 | 237.67 | 70.23 | 103.05 |
| 20Q1 (5) | 1.45 | -5.23 | 12.4 | 0.90 | -18.18 | -15.09 | 62.92 | 5.73 | -10.9 | 101.21 | 22.0 | 17.37 | 24.50 | 24.75 | -7.3 | 139.62 | 13.67 | 7.05 |
| 19Q4 (4) | 1.53 | -6.71 | 0.0 | 1.10 | -4.35 | 0.0 | 59.51 | 7.4 | 0.0 | 82.96 | 4.84 | 0.0 | 19.64 | 36.86 | 0.0 | 122.83 | 2.2 | 0.0 |
| 19Q3 (3) | 1.64 | -10.38 | 0.0 | 1.15 | 5.5 | 0.0 | 55.41 | 11.24 | 0.0 | 79.13 | -5.54 | 0.0 | 14.35 | -13.14 | 0.0 | 120.19 | 2.68 | 0.0 |
| 19Q2 (2) | 1.83 | 41.86 | 0.0 | 1.09 | 2.83 | 0.0 | 49.81 | -29.47 | 0.0 | 83.77 | -2.85 | 0.0 | 16.52 | -37.5 | 0.0 | 117.05 | -10.25 | 0.0 |
| 19Q1 (1) | 1.29 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 70.62 | 0.0 | 0.0 | 86.23 | 0.0 | 0.0 | 26.43 | 0.0 | 0.0 | 130.42 | 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) | 6.66 | -25.08 | 3.23 | -14.78 | 54.84 | 33.63 | 112.89 | 17.14 | 27.77 | 42.85 | 139.96 | 18.64 |
| 2022 (9) | 8.89 | 12.11 | 3.79 | 15.55 | 41.04 | -10.86 | 96.37 | -13.46 | 19.44 | -0.15 | 117.97 | -14.46 |
| 2021 (8) | 7.93 | 71.27 | 3.28 | 9.33 | 46.04 | -41.63 | 111.36 | -8.61 | 19.47 | -32.18 | 137.92 | -19.82 |
| 2020 (7) | 4.63 | -13.13 | 3.00 | -39.39 | 78.88 | 15.15 | 121.85 | 65.29 | 28.71 | 12.15 | 172.01 | 47.5 |
| 2019 (6) | 5.33 | -13.47 | 4.95 | -23.02 | 68.50 | 15.65 | 73.72 | 29.95 | 25.60 | 61.11 | 116.62 | 16.55 |
| 2018 (5) | 6.16 | -6.81 | 6.43 | 8.8 | 59.23 | 7.26 | 56.73 | -8.08 | 15.89 | 34.21 | 100.06 | -4.8 |
| 2017 (4) | 6.61 | -0.15 | 5.91 | -2.96 | 55.22 | 0.2 | 61.72 | 3.02 | 11.84 | -11.9 | 105.10 | 3.47 |
| 2016 (3) | 6.62 | -7.02 | 6.09 | -11.22 | 55.11 | 7.45 | 59.91 | 12.55 | 13.44 | 32.81 | 101.58 | 7.61 |
| 2015 (2) | 7.12 | -7.65 | 6.86 | 8.89 | 51.29 | 8.39 | 53.23 | -8.11 | 10.12 | -31.16 | 94.40 | 4.24 |
| 2014 (1) | 7.71 | -0.26 | 6.30 | -2.33 | 47.32 | 0.28 | 57.93 | 2.42 | 14.70 | -39.58 | 90.56 | 14.03 |
