- 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) | 0.71 | -5.33 | -21.11 | 1.55 | -8.82 | 1.97 | 128.19 | 6.29 | 26.57 | 58.68 | 9.46 | -2.22 | 23.74 | -9.6 | -22.57 | 163.13 | 10.26 | 24.88 |
| 23Q3 (19) | 0.75 | -2.6 | -29.91 | 1.70 | 3.66 | -3.41 | 120.60 | 1.82 | 42.15 | 53.61 | -3.35 | 3.71 | 26.26 | -12.67 | -0.34 | 147.95 | 2.85 | 34.29 |
| 23Q2 (18) | 0.77 | -17.2 | -14.44 | 1.64 | -5.2 | 15.49 | 118.45 | 20.49 | 17.03 | 55.47 | 5.4 | -13.27 | 30.07 | 15.65 | -13.07 | 143.85 | 15.14 | 10.15 |
| 23Q1 (17) | 0.93 | 3.33 | 4.49 | 1.73 | 13.82 | 12.34 | 98.31 | -2.93 | -3.52 | 52.63 | -12.3 | -10.92 | 26.00 | -15.2 | -24.88 | 124.94 | -4.36 | -1.13 |
| 22Q4 (16) | 0.90 | -15.89 | -5.26 | 1.52 | -13.64 | 0.66 | 101.28 | 19.38 | 5.94 | 60.01 | 16.1 | -0.17 | 30.66 | 16.36 | -9.88 | 130.63 | 18.57 | 7.35 |
| 22Q3 (15) | 1.07 | 18.89 | 27.38 | 1.76 | 23.94 | 12.82 | 84.84 | -16.17 | -21.35 | 51.69 | -19.18 | -11.31 | 26.35 | -23.82 | -31.52 | 110.17 | -15.64 | -13.71 |
| 22Q2 (14) | 0.90 | 1.12 | 1.12 | 1.42 | -7.79 | -30.73 | 101.21 | -0.68 | -1.03 | 63.96 | 8.26 | 43.83 | 34.59 | -0.06 | 0.79 | 130.59 | 3.34 | 16.18 |
| 22Q1 (13) | 0.89 | -6.32 | 3.49 | 1.54 | 1.99 | -24.51 | 101.90 | 6.59 | -3.9 | 59.08 | -1.71 | 32.2 | 34.61 | 1.73 | 8.73 | 126.37 | 3.85 | 6.29 |
| 21Q4 (12) | 0.95 | 13.1 | 2.15 | 1.51 | -3.21 | -19.25 | 95.60 | -11.37 | -2.44 | 60.11 | 3.14 | 23.33 | 34.02 | -11.59 | 29.75 | 121.69 | -4.68 | 0.99 |
| 21Q3 (11) | 0.84 | -5.62 | 12.0 | 1.56 | -23.9 | 9.86 | 107.87 | 5.49 | -10.69 | 58.28 | 31.05 | -8.98 | 38.48 | 12.12 | 40.9 | 127.67 | 13.59 | -18.93 |
| 21Q2 (10) | 0.89 | 3.49 | -1.11 | 2.05 | 0.49 | 22.75 | 102.26 | -3.56 | 0.93 | 44.47 | -0.49 | -18.48 | 34.32 | 7.82 | 42.29 | 112.40 | -5.46 | -14.68 |
| 21Q1 (9) | 0.86 | -7.53 | 6.17 | 2.04 | 9.09 | 31.61 | 106.03 | 8.2 | -5.58 | 44.69 | -8.31 | -23.98 | 31.83 | 21.4 | 23.9 | 118.89 | -1.34 | -18.23 |
| 20Q4 (8) | 0.93 | 24.0 | -2.11 | 1.87 | 31.69 | 2.19 | 97.99 | -18.87 | 1.89 | 48.74 | -23.88 | -1.97 | 26.22 | -3.99 | 42.81 | 120.50 | -23.49 | -5.52 |
| 20Q3 (7) | 0.75 | -16.67 | -10.71 | 1.42 | -14.97 | -6.58 | 120.78 | 19.21 | 11.11 | 64.03 | 17.38 | 7.16 | 27.31 | 13.23 | 15.92 | 157.49 | 19.55 | 8.7 |
| 20Q2 (6) | 0.90 | 11.11 | 11.11 | 1.67 | 7.74 | 13.61 | 101.32 | -9.78 | -10.0 | 54.55 | -7.21 | -12.14 | 24.12 | -6.11 | -8.36 | 131.74 | -9.39 | -11.2 |
| 20Q1 (5) | 0.81 | -14.74 | 32.79 | 1.55 | -15.3 | 15.67 | 112.30 | 16.77 | -24.74 | 58.79 | 18.24 | -13.43 | 25.69 | 39.92 | -24.15 | 145.39 | 14.0 | -20.66 |
| 19Q4 (4) | 0.95 | 13.1 | 0.0 | 1.83 | 20.39 | 0.0 | 96.17 | -11.53 | 0.0 | 49.72 | -16.79 | 0.0 | 18.36 | -22.07 | 0.0 | 127.54 | -11.97 | 0.0 |
| 19Q3 (3) | 0.84 | 3.7 | 0.0 | 1.52 | 3.4 | 0.0 | 108.70 | -3.45 | 0.0 | 59.75 | -3.77 | 0.0 | 23.56 | -10.49 | 0.0 | 144.89 | -2.34 | 0.0 |
| 19Q2 (2) | 0.81 | 32.79 | 0.0 | 1.47 | 9.7 | 0.0 | 112.58 | -24.55 | 0.0 | 62.09 | -8.57 | 0.0 | 26.32 | -22.29 | 0.0 | 148.36 | -19.04 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 149.22 | 0.0 | 0.0 | 67.91 | 0.0 | 0.0 | 33.87 | 0.0 | 0.0 | 183.25 | 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) | 3.20 | -17.74 | 6.30 | 3.28 | 114.11 | 21.65 | 57.96 | -3.14 | 24.42 | -19.64 | 147.66 | 19.81 |
| 2022 (9) | 3.89 | 13.08 | 6.10 | 0.66 | 93.80 | -11.62 | 59.84 | -0.66 | 30.39 | -12.6 | 123.25 | -6.34 |
| 2021 (8) | 3.44 | 19.03 | 6.06 | -11.79 | 106.13 | -15.87 | 60.24 | 13.38 | 34.77 | 26.21 | 131.60 | -13.27 |
| 2020 (7) | 2.89 | -0.69 | 6.87 | 1.63 | 126.15 | 0.71 | 53.13 | -1.67 | 27.55 | -0.58 | 151.73 | 0.1 |
| 2019 (6) | 2.91 | -12.35 | 6.76 | -22.3 | 125.26 | 13.88 | 54.03 | 28.83 | 27.71 | -9.5 | 151.58 | 24.95 |
| 2018 (5) | 3.32 | -3.21 | 8.70 | 18.21 | 109.99 | 3.36 | 41.94 | -15.43 | 30.62 | 1.9 | 121.31 | -3.69 |
| 2017 (4) | 3.43 | -4.46 | 7.36 | 31.43 | 106.41 | 4.59 | 49.59 | -23.95 | 30.05 | 36.03 | 125.96 | -13.05 |
| 2016 (3) | 3.59 | 4.06 | 5.60 | -21.57 | 101.74 | -3.95 | 65.21 | 27.59 | 22.09 | 7.44 | 144.87 | 6.15 |
| 2015 (2) | 3.45 | -1.15 | 7.14 | 22.47 | 105.92 | 1.16 | 51.11 | -18.37 | 20.56 | -11.19 | 136.48 | -5.33 |
| 2014 (1) | 3.49 | 11.5 | 5.83 | 23.26 | 104.71 | -10.24 | 62.61 | -18.87 | 23.15 | -5.16 | 144.16 | -14.91 |
