- 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) | 1.13 | -24.16 | -1.74 | 0.60 | -6.25 | 0.0 | 80.40 | 31.5 | 1.69 | 151.84 | 7.19 | -0.37 | 29.80 | 18.63 | -4.09 | 202.44 | 13.94 | 1.02 |
| 23Q3 (19) | 1.49 | -0.67 | 25.21 | 0.64 | 16.36 | -16.88 | 61.14 | 0.59 | -19.82 | 141.65 | -14.8 | 19.59 | 25.12 | 12.19 | 12.09 | 177.67 | -13.18 | 3.12 |
| 23Q2 (18) | 1.50 | 28.21 | 36.36 | 0.55 | 19.57 | -19.12 | 60.78 | -21.53 | -26.35 | 166.26 | -16.34 | 24.38 | 22.39 | -19.4 | 1.31 | 204.65 | -17.62 | 5.44 |
| 23Q1 (17) | 1.17 | 1.74 | -15.22 | 0.46 | -23.33 | -36.11 | 77.46 | -2.02 | 17.86 | 198.73 | 30.39 | 57.97 | 27.78 | -10.59 | 22.32 | 248.42 | 23.96 | 47.16 |
| 22Q4 (16) | 1.15 | -3.36 | 9.52 | 0.60 | -22.08 | -23.08 | 79.06 | 3.69 | -8.8 | 152.41 | 28.67 | 29.95 | 31.07 | 38.64 | 9.79 | 200.40 | 16.32 | 14.08 |
| 22Q3 (15) | 1.19 | 8.18 | -8.46 | 0.77 | 13.24 | -43.8 | 76.25 | -7.6 | 8.99 | 118.45 | -11.39 | 78.77 | 22.41 | 1.4 | -3.24 | 172.29 | -11.23 | 52.39 |
| 22Q2 (14) | 1.10 | -20.29 | -6.78 | 0.68 | -5.56 | -42.86 | 82.52 | 25.56 | 6.59 | 133.67 | 6.26 | 74.09 | 22.10 | -2.69 | -24.21 | 194.09 | 14.98 | 55.21 |
| 22Q1 (13) | 1.38 | 31.43 | 5.34 | 0.72 | -7.69 | -44.62 | 65.72 | -24.19 | -5.26 | 125.80 | 7.26 | 80.07 | 22.71 | -19.75 | -18.31 | 168.81 | -3.91 | 51.49 |
| 21Q4 (12) | 1.05 | -19.23 | -23.36 | 0.78 | -43.07 | -45.45 | 86.69 | 23.91 | 30.48 | 117.28 | 77.0 | 84.11 | 28.30 | 22.19 | 2.91 | 175.67 | 55.38 | 71.13 |
| 21Q3 (11) | 1.30 | 10.17 | -31.22 | 1.37 | 15.13 | -13.29 | 69.96 | -9.64 | 45.33 | 66.26 | -13.7 | 14.97 | 23.16 | -20.58 | 16.68 | 113.06 | -9.59 | 31.59 |
| 21Q2 (10) | 1.18 | -9.92 | -3.28 | 1.19 | -8.46 | 35.23 | 77.42 | 11.6 | 3.84 | 76.78 | 9.91 | -25.76 | 29.16 | 4.89 | 14.67 | 125.05 | 12.22 | -18.03 |
| 21Q1 (9) | 1.31 | -4.38 | 10.08 | 1.30 | -9.09 | 49.43 | 69.37 | 4.41 | -9.38 | 69.86 | 9.67 | -33.12 | 27.80 | 1.09 | -13.91 | 111.43 | 8.55 | -25.07 |
| 20Q4 (8) | 1.37 | -27.51 | 11.38 | 1.43 | -9.49 | 41.58 | 66.44 | 38.01 | -10.29 | 63.70 | 10.53 | -29.46 | 27.50 | 38.54 | -20.91 | 102.65 | 19.47 | -20.79 |
| 20Q3 (7) | 1.89 | 54.92 | 46.51 | 1.58 | 79.55 | 39.82 | 48.14 | -35.43 | -32.0 | 57.63 | -44.28 | -28.32 | 19.85 | -21.94 | -40.64 | 85.92 | -43.68 | -27.03 |
| 20Q2 (6) | 1.22 | 2.52 | 9.91 | 0.88 | 1.15 | -20.0 | 74.56 | -2.6 | -9.15 | 103.42 | -0.99 | 25.13 | 25.43 | -21.24 | -33.9 | 152.56 | 2.58 | 20.84 |
| 20Q1 (5) | 1.19 | -3.25 | -15.6 | 0.87 | -13.86 | -44.59 | 76.55 | 3.36 | 18.66 | 104.45 | 15.67 | 80.09 | 32.29 | -7.13 | 16.7 | 148.72 | 14.75 | 56.83 |
| 19Q4 (4) | 1.23 | -4.65 | 0.0 | 1.01 | -10.62 | 0.0 | 74.06 | 4.62 | 0.0 | 90.30 | 12.31 | 0.0 | 34.77 | 3.98 | 0.0 | 129.60 | 10.06 | 0.0 |
| 19Q3 (3) | 1.29 | 16.22 | 0.0 | 1.13 | 2.73 | 0.0 | 70.79 | -13.74 | 0.0 | 80.40 | -2.72 | 0.0 | 33.44 | -13.08 | 0.0 | 117.75 | -6.73 | 0.0 |
| 19Q2 (2) | 1.11 | -21.28 | 0.0 | 1.10 | -29.94 | 0.0 | 82.07 | 27.22 | 0.0 | 82.65 | 42.5 | 0.0 | 38.47 | 39.03 | 0.0 | 126.25 | 33.13 | 0.0 |
| 19Q1 (1) | 1.41 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 64.51 | 0.0 | 0.0 | 58.00 | 0.0 | 0.0 | 27.67 | 0.0 | 0.0 | 94.83 | 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) | 4.73 | -24.68 | 2.43 | -10.66 | 77.24 | 32.94 | 150.38 | 11.95 | 30.05 | 20.34 | 197.57 | 17.98 |
| 2022 (9) | 6.28 | 11.74 | 2.72 | -27.08 | 58.10 | -10.59 | 134.33 | 37.1 | 24.97 | -7.59 | 167.46 | 23.19 |
| 2021 (8) | 5.62 | -0.88 | 3.73 | -19.96 | 64.98 | 0.9 | 97.98 | 25.15 | 27.02 | -11.35 | 135.94 | 21.15 |
| 2020 (7) | 5.67 | 4.04 | 4.66 | -2.71 | 64.40 | -3.91 | 78.29 | 2.69 | 30.48 | -2.46 | 112.21 | 0.18 |
| 2019 (6) | 5.45 | -30.48 | 4.79 | -33.19 | 67.02 | 44.04 | 76.24 | 49.78 | 31.25 | 36.76 | 112.01 | 50.19 |
| 2018 (5) | 7.84 | -2.0 | 7.17 | -23.4 | 46.53 | 2.04 | 50.90 | 30.58 | 22.85 | 0.66 | 74.58 | 20.52 |
| 2017 (4) | 8.00 | 39.37 | 9.36 | -7.87 | 45.60 | -28.28 | 38.98 | 8.52 | 22.70 | -33.55 | 61.88 | -5.3 |
| 2016 (3) | 5.74 | -23.77 | 10.16 | -3.7 | 63.58 | 31.2 | 35.92 | 3.88 | 34.16 | 0.86 | 65.34 | 32.89 |
| 2015 (2) | 7.53 | 2.03 | 10.55 | 41.23 | 48.46 | -2.0 | 34.58 | -29.2 | 33.87 | 0.71 | 49.17 | -23.96 |
| 2014 (1) | 7.38 | -10.87 | 7.47 | -11.18 | 49.45 | 12.13 | 48.84 | 12.59 | 33.63 | -11.38 | 64.66 | 30.55 |
