- 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) | 1.52 | -18.72 | -12.14 | 0.89 | -12.75 | 18.67 | 59.73 | 22.47 | 13.79 | 102.07 | 14.1 | -15.55 | 112.26 | 31.51 | 35.3 | 49.54 | -6.3 | -45.18 |
| 23Q3 (19) | 1.87 | -21.1 | -5.08 | 1.02 | 27.5 | 32.47 | 48.77 | 27.1 | 5.56 | 89.46 | -21.73 | -24.45 | 85.36 | -11.72 | 5.3 | 52.87 | -5.54 | -36.72 |
| 23Q2 (18) | 2.37 | 8.22 | 12.32 | 0.80 | 1.27 | 1.27 | 38.37 | -7.61 | -10.93 | 114.30 | -0.5 | -0.37 | 96.69 | 13.59 | 25.98 | 55.97 | -21.48 | -30.94 |
| 23Q1 (17) | 2.19 | 26.59 | 25.14 | 0.79 | 5.33 | 1.28 | 41.53 | -20.88 | -19.95 | 114.87 | -4.96 | -2.0 | 85.12 | 2.59 | 18.07 | 71.28 | -21.12 | -26.52 |
| 22Q4 (16) | 1.73 | -12.18 | 45.38 | 0.75 | -2.6 | -11.76 | 52.49 | 13.61 | -31.45 | 120.86 | 2.07 | 13.1 | 82.97 | 2.36 | 29.26 | 90.37 | 8.16 | -24.22 |
| 22Q3 (15) | 1.97 | -6.64 | 32.21 | 0.77 | -2.53 | -19.79 | 46.20 | 7.24 | -24.24 | 118.41 | 3.22 | 25.14 | 81.06 | 5.62 | 46.93 | 83.55 | 3.1 | -16.81 |
| 22Q2 (14) | 2.11 | 20.57 | 134.44 | 0.79 | 1.28 | 27.42 | 43.08 | -16.96 | -57.54 | 114.72 | -2.13 | -22.27 | 76.75 | 6.46 | -14.03 | 81.04 | -16.46 | -49.28 |
| 22Q1 (13) | 1.75 | 47.06 | 60.55 | 0.78 | -8.24 | -16.13 | 51.88 | -32.25 | -38.05 | 117.22 | 9.69 | 19.36 | 72.09 | 12.31 | 8.31 | 97.01 | -18.65 | -15.94 |
| 21Q4 (12) | 1.19 | -20.13 | 17.82 | 0.85 | -11.46 | 3.66 | 76.57 | 25.57 | -15.26 | 106.86 | 12.94 | -3.48 | 64.19 | 16.35 | -19.47 | 119.25 | 18.74 | -1.75 |
| 21Q3 (11) | 1.49 | 65.56 | 7.19 | 0.96 | 54.84 | 9.09 | 60.98 | -39.9 | -6.73 | 94.62 | -35.89 | -8.31 | 55.17 | -38.21 | -19.87 | 100.43 | -37.14 | 0.71 |
| 21Q2 (10) | 0.90 | -17.43 | -44.44 | 0.62 | -33.33 | -26.19 | 101.46 | 21.15 | 81.15 | 147.59 | 50.28 | 36.28 | 89.28 | 34.13 | 41.85 | 159.77 | 38.45 | 57.6 |
| 21Q1 (9) | 1.09 | 7.92 | -34.73 | 0.93 | 13.41 | 14.81 | 83.75 | -7.32 | 54.15 | 98.21 | -11.29 | -12.93 | 66.56 | -16.5 | 6.21 | 115.40 | -4.92 | 10.47 |
| 20Q4 (8) | 1.01 | -27.34 | -46.28 | 0.82 | -6.82 | -10.87 | 90.36 | 38.21 | 86.23 | 110.71 | 7.29 | 11.85 | 79.71 | 15.77 | 44.69 | 121.37 | 21.71 | 31.34 |
| 20Q3 (7) | 1.39 | -14.2 | -21.47 | 0.88 | 4.76 | -12.0 | 65.38 | 16.73 | 27.1 | 103.19 | -4.72 | 13.37 | 68.85 | 9.39 | 40.02 | 99.72 | -1.64 | 6.89 |
| 20Q2 (6) | 1.62 | -2.99 | 21.8 | 0.84 | 3.7 | 10.53 | 56.01 | 3.09 | -17.93 | 108.30 | -3.99 | -9.05 | 62.94 | 0.43 | 10.05 | 101.38 | -2.95 | -22.09 |
| 20Q1 (5) | 1.67 | -11.17 | 36.89 | 0.81 | -11.96 | 12.5 | 54.33 | 11.97 | -26.9 | 112.80 | 13.96 | -11.05 | 62.67 | 13.76 | 1.1 | 104.46 | 13.04 | -24.92 |
| 19Q4 (4) | 1.88 | 6.21 | 0.0 | 0.92 | -8.0 | 0.0 | 48.52 | -5.68 | 0.0 | 98.98 | 8.75 | 0.0 | 55.09 | 12.04 | 0.0 | 92.41 | -0.94 | 0.0 |
| 19Q3 (3) | 1.77 | 33.08 | 0.0 | 1.00 | 31.58 | 0.0 | 51.44 | -24.63 | 0.0 | 91.02 | -23.56 | 0.0 | 49.17 | -14.02 | 0.0 | 93.29 | -28.31 | 0.0 |
| 19Q2 (2) | 1.33 | 9.02 | 0.0 | 0.76 | 5.56 | 0.0 | 68.25 | -8.17 | 0.0 | 119.07 | -6.1 | 0.0 | 57.19 | -7.74 | 0.0 | 130.13 | -6.48 | 0.0 |
| 19Q1 (1) | 1.22 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 74.32 | 0.0 | 0.0 | 126.81 | 0.0 | 0.0 | 61.99 | 0.0 | 0.0 | 139.14 | 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) | 7.82 | -0.13 | 3.39 | -7.88 | 46.68 | 0.19 | 107.73 | 8.61 | 92.71 | 47.96 | 61.70 | -25.76 |
| 2022 (9) | 7.83 | 58.18 | 3.68 | 5.44 | 46.59 | -36.8 | 99.19 | -5.14 | 62.66 | -4.16 | 83.11 | -26.38 |
| 2021 (8) | 4.95 | -3.88 | 3.49 | 0.58 | 73.72 | 4.05 | 104.56 | -0.7 | 65.38 | 3.42 | 112.89 | -0.04 |
| 2020 (7) | 5.15 | -16.12 | 3.47 | -4.67 | 70.85 | 19.24 | 105.30 | 4.93 | 63.22 | 22.8 | 112.93 | 4.28 |
| 2019 (6) | 6.14 | 3.37 | 3.64 | -4.96 | 59.42 | -3.37 | 100.35 | 5.39 | 51.48 | -1.51 | 108.29 | 3.69 |
| 2018 (5) | 5.94 | -4.5 | 3.83 | 0.79 | 61.49 | 4.72 | 95.22 | -0.97 | 52.27 | 3.83 | 104.44 | -0.08 |
| 2017 (4) | 6.22 | -25.24 | 3.80 | 17.65 | 58.72 | 33.82 | 96.15 | -14.79 | 50.34 | 210.55 | 104.52 | -25.61 |
| 2016 (3) | 8.32 | 40.3 | 3.23 | 26.67 | 43.88 | -28.74 | 112.84 | -21.05 | 16.21 | -15.31 | 140.51 | -24.2 |
| 2015 (2) | 5.93 | 17.66 | 2.55 | 19.72 | 61.58 | -14.92 | 142.93 | -16.58 | 19.14 | -24.14 | 185.38 | -15.15 |
| 2014 (1) | 5.04 | -15.29 | 2.13 | -11.62 | 72.38 | 17.9 | 171.33 | 12.98 | 25.23 | 27.68 | 218.48 | 13.04 |
