- 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) | 1.12 | 0.0 | 16.67 | 0.74 | -6.33 | 2.78 | 81.22 | -0.01 | -14.41 | 123.24 | 6.99 | -2.25 | 43.29 | 13.89 | 0.0 | 161.17 | 1.75 | -9.29 |
| 23Q3 (19) | 1.12 | 7.69 | 0.0 | 0.79 | 5.33 | -10.23 | 81.23 | -6.87 | 0.32 | 115.19 | -5.64 | 10.93 | 38.01 | 3.68 | 8.48 | 158.40 | -8.25 | 5.76 |
| 23Q2 (18) | 1.04 | 7.22 | -8.77 | 0.75 | 8.7 | 2.74 | 87.22 | -7.29 | 9.42 | 122.07 | -6.9 | -2.09 | 36.66 | -17.23 | -13.54 | 172.64 | -4.57 | 6.58 |
| 23Q1 (17) | 0.97 | 1.04 | -18.49 | 0.69 | -4.17 | -5.48 | 94.08 | -0.85 | 23.38 | 131.12 | 4.0 | 4.75 | 44.29 | 2.31 | 11.65 | 180.90 | 1.82 | 11.83 |
| 22Q4 (16) | 0.96 | -14.29 | -25.0 | 0.72 | -18.18 | 5.88 | 94.89 | 17.19 | 33.57 | 126.08 | 21.42 | -6.2 | 43.29 | 23.54 | 13.5 | 177.67 | 18.62 | 6.19 |
| 22Q3 (15) | 1.12 | -1.75 | -4.27 | 0.88 | 20.55 | 29.41 | 80.97 | 1.58 | 3.69 | 103.84 | -16.71 | -22.66 | 35.04 | -17.36 | 14.1 | 149.78 | -7.53 | -17.55 |
| 22Q2 (14) | 1.14 | -4.2 | -8.06 | 0.73 | 0.0 | 8.96 | 79.71 | 4.54 | 8.77 | 124.67 | -0.41 | -7.71 | 42.40 | 6.88 | 78.0 | 161.98 | 0.14 | -12.22 |
| 22Q1 (13) | 1.19 | -7.03 | -4.03 | 0.73 | 7.35 | 21.67 | 76.25 | 7.33 | 4.07 | 125.18 | -6.87 | -16.81 | 39.67 | 4.01 | 97.86 | 161.76 | -3.32 | -20.59 |
| 21Q4 (12) | 1.28 | 9.4 | 17.43 | 0.68 | 0.0 | 44.68 | 71.04 | -9.03 | -15.1 | 134.42 | 0.11 | -31.03 | 38.14 | 24.19 | 40.89 | 167.32 | -7.89 | -33.47 |
| 21Q3 (11) | 1.17 | -5.65 | 28.57 | 0.68 | 1.49 | 25.93 | 78.09 | 6.56 | -21.56 | 134.27 | -0.61 | -20.92 | 30.71 | 28.93 | -6.11 | 181.66 | -1.56 | -23.23 |
| 21Q2 (10) | 1.24 | 0.0 | 51.22 | 0.67 | 11.67 | -4.29 | 73.28 | 0.01 | -34.37 | 135.09 | -10.22 | 4.35 | 23.82 | 18.8 | -32.64 | 184.54 | -9.4 | -10.3 |
| 21Q1 (9) | 1.24 | 13.76 | 40.91 | 0.60 | 27.66 | -34.78 | 73.27 | -12.43 | -29.05 | 150.47 | -22.8 | 52.85 | 20.05 | -25.93 | -43.28 | 203.69 | -19.01 | 22.44 |
| 20Q4 (8) | 1.09 | 19.78 | 9.0 | 0.47 | -12.96 | -54.37 | 83.67 | -15.95 | -7.76 | 194.91 | 14.79 | 120.76 | 27.07 | -17.24 | -37.03 | 251.51 | 6.29 | 84.92 |
| 20Q3 (7) | 0.91 | 10.98 | -18.02 | 0.54 | -22.86 | -49.53 | 99.55 | -10.84 | 21.28 | 169.79 | 31.15 | 100.44 | 32.71 | -7.49 | -38.35 | 236.63 | 15.01 | 108.06 |
| 20Q2 (6) | 0.82 | -6.82 | -29.91 | 0.70 | -23.91 | -33.96 | 111.65 | 8.11 | 44.12 | 129.46 | 31.51 | 51.04 | 35.36 | 0.03 | -39.86 | 205.74 | 23.67 | 97.11 |
| 20Q1 (5) | 0.88 | -12.0 | -18.52 | 0.92 | -10.68 | -8.0 | 103.27 | 13.85 | 22.71 | 98.44 | 11.5 | 8.09 | 35.35 | -17.77 | -45.08 | 166.36 | 22.31 | 50.06 |
| 19Q4 (4) | 1.00 | -9.91 | 0.0 | 1.03 | -3.74 | 0.0 | 90.71 | 10.51 | 0.0 | 88.29 | 4.23 | 0.0 | 42.99 | -18.98 | 0.0 | 136.01 | 19.59 | 0.0 |
| 19Q3 (3) | 1.11 | -5.13 | 0.0 | 1.07 | 0.94 | 0.0 | 82.08 | 5.95 | 0.0 | 84.71 | -1.17 | 0.0 | 53.06 | -9.76 | 0.0 | 113.73 | 8.96 | 0.0 |
| 19Q2 (2) | 1.17 | 8.33 | 0.0 | 1.06 | 6.0 | 0.0 | 77.47 | -7.95 | 0.0 | 85.71 | -5.89 | 0.0 | 58.80 | -8.65 | 0.0 | 104.38 | -5.85 | 0.0 |
| 19Q1 (1) | 1.08 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | 84.16 | 0.0 | 0.0 | 91.07 | 0.0 | 0.0 | 64.37 | 0.0 | 0.0 | 110.86 | 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) | 4.19 | -16.03 | 2.99 | -2.61 | 87.17 | 19.12 | 122.21 | 2.78 | 43.97 | 5.75 | 165.42 | 9.91 |
| 2022 (9) | 4.99 | -5.67 | 3.07 | 21.83 | 73.18 | 6.17 | 118.90 | -17.78 | 41.58 | 30.84 | 150.50 | -17.2 |
| 2021 (8) | 5.29 | 60.3 | 2.52 | -3.08 | 68.93 | -37.63 | 144.62 | 3.01 | 31.78 | -7.88 | 181.77 | -16.0 |
| 2020 (7) | 3.30 | -24.49 | 2.60 | -40.91 | 110.51 | 32.22 | 140.39 | 69.39 | 34.50 | -25.57 | 216.40 | 80.17 |
| 2019 (6) | 4.37 | -6.42 | 4.40 | 8.37 | 83.58 | 6.96 | 82.88 | -7.83 | 46.35 | -32.55 | 120.11 | 20.91 |
| 2018 (5) | 4.67 | 12.26 | 4.06 | -4.25 | 78.14 | -11.02 | 89.92 | 4.36 | 68.72 | -3.46 | 99.34 | -3.38 |
| 2017 (4) | 4.16 | 1.71 | 4.24 | -7.02 | 87.82 | -1.64 | 86.16 | 7.66 | 71.18 | 17.25 | 102.81 | -5.33 |
| 2016 (3) | 4.09 | -10.89 | 4.56 | -11.63 | 89.28 | 12.3 | 80.03 | 13.16 | 60.71 | 8.2 | 108.60 | 15.4 |
| 2015 (2) | 4.59 | -5.94 | 5.16 | -4.44 | 79.50 | 6.28 | 70.72 | 4.55 | 56.11 | 0.0 | 94.11 | 9.0 |
| 2014 (1) | 4.88 | 12.18 | 5.40 | 36.36 | 74.80 | -10.86 | 67.64 | -26.53 | 56.11 | -21.65 | 86.34 | -17.27 |
