- 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) | 1.20 | -23.08 | -9.09 | 3.95 | 5.9 | 20.06 | 75.65 | 29.67 | 10.08 | 23.04 | -5.65 | -16.73 | 42.12 | -23.42 | -38.15 | 56.56 | 103.75 | 99.93 |
| 23Q3 (19) | 1.56 | -9.83 | -12.36 | 3.73 | 21.9 | 12.01 | 58.34 | 10.62 | 14.19 | 24.42 | -17.81 | -10.52 | 55.00 | -2.17 | -10.13 | 27.76 | 5.83 | 61.58 |
| 23Q2 (18) | 1.73 | 92.22 | -19.53 | 3.06 | 54.55 | 11.27 | 52.74 | -48.05 | 24.65 | 29.71 | -35.34 | -10.08 | 56.22 | -41.33 | 1.32 | 26.23 | -49.22 | 32.07 |
| 23Q1 (17) | 0.90 | -31.82 | -33.82 | 1.98 | -39.82 | -15.38 | 101.53 | 47.74 | 52.01 | 45.95 | 66.06 | 18.4 | 95.83 | 40.72 | 23.75 | 51.65 | 82.57 | 83.42 |
| 22Q4 (16) | 1.32 | -25.84 | -15.92 | 3.29 | -1.2 | -10.11 | 68.72 | 34.51 | 18.91 | 27.67 | 1.39 | 11.21 | 68.10 | 11.27 | 5.04 | 28.29 | 64.67 | 58.49 |
| 22Q3 (15) | 1.78 | -17.21 | -0.56 | 3.33 | 21.09 | -1.19 | 51.09 | 20.75 | 0.35 | 27.29 | -17.4 | 1.19 | 61.20 | 10.29 | 1.09 | 17.18 | -13.49 | -0.92 |
| 22Q2 (14) | 2.15 | 58.09 | 23.56 | 2.75 | 17.52 | 3.77 | 42.31 | -36.65 | -18.92 | 33.04 | -14.87 | -3.95 | 55.49 | -28.34 | -5.0 | 19.86 | -29.47 | -29.52 |
| 22Q1 (13) | 1.36 | -13.38 | 16.24 | 2.34 | -36.07 | -2.5 | 66.79 | 15.57 | -13.82 | 38.81 | 55.99 | 2.35 | 77.44 | 19.45 | 13.65 | 28.16 | 57.76 | -40.44 |
| 21Q4 (12) | 1.57 | -12.29 | 12.95 | 3.66 | 8.61 | -4.19 | 57.79 | 13.51 | -11.91 | 24.88 | -7.75 | 4.41 | 64.83 | 7.09 | 3.53 | 17.85 | 2.94 | -33.42 |
| 21Q3 (11) | 1.79 | 2.87 | 3.47 | 3.37 | 27.17 | -25.93 | 50.91 | -2.43 | -3.23 | 26.97 | -21.6 | 34.78 | 60.54 | 3.65 | 13.63 | 17.34 | -38.47 | -10.34 |
| 21Q2 (10) | 1.74 | 48.72 | 35.94 | 2.65 | 10.42 | -22.51 | 52.18 | -32.67 | -26.47 | 34.40 | -9.28 | 29.37 | 58.41 | -14.28 | -0.7 | 28.18 | -40.4 | -27.24 |
| 21Q1 (9) | 1.17 | -15.83 | 116.67 | 2.40 | -37.17 | 39.53 | 77.50 | 18.14 | -54.2 | 37.92 | 59.13 | -28.45 | 68.14 | 8.82 | -51.95 | 47.28 | 76.35 | -41.18 |
| 20Q4 (8) | 1.39 | -19.65 | 23.01 | 3.82 | -16.04 | -0.52 | 65.60 | 24.69 | -18.8 | 23.83 | 19.09 | 0.42 | 62.62 | 17.53 | -21.03 | 26.81 | 38.62 | 6.26 |
| 20Q3 (7) | 1.73 | 35.16 | 45.38 | 4.55 | 33.04 | 0.89 | 52.61 | -25.86 | -31.13 | 20.01 | -24.75 | -0.84 | 53.28 | -9.42 | -22.11 | 19.34 | -50.06 | -31.35 |
| 20Q2 (6) | 1.28 | 137.04 | -14.67 | 3.42 | 98.84 | -23.15 | 70.96 | -58.06 | 17.0 | 26.59 | -49.83 | 30.02 | 58.82 | -58.52 | 11.17 | 38.73 | -51.82 | 37.39 |
| 20Q1 (5) | 0.54 | -52.21 | -68.79 | 1.72 | -55.21 | -51.96 | 169.20 | 109.43 | 221.43 | 53.00 | 123.35 | 108.58 | 141.82 | 78.84 | 218.7 | 80.38 | 218.59 | 139.58 |
| 19Q4 (4) | 1.13 | -5.04 | 0.0 | 3.84 | -14.86 | 0.0 | 80.79 | 5.76 | 0.0 | 23.73 | 17.59 | 0.0 | 79.30 | 15.94 | 0.0 | 25.23 | -10.44 | 0.0 |
| 19Q3 (3) | 1.19 | -20.67 | 0.0 | 4.51 | 1.35 | 0.0 | 76.39 | 25.95 | 0.0 | 20.18 | -1.32 | 0.0 | 68.40 | 29.28 | 0.0 | 28.17 | -0.07 | 0.0 |
| 19Q2 (2) | 1.50 | -13.29 | 0.0 | 4.45 | 24.3 | 0.0 | 60.65 | 15.22 | 0.0 | 20.45 | -19.52 | 0.0 | 52.91 | 18.9 | 0.0 | 28.19 | -15.98 | 0.0 |
| 19Q1 (1) | 1.73 | 0.0 | 0.0 | 3.58 | 0.0 | 0.0 | 52.64 | 0.0 | 0.0 | 25.41 | 0.0 | 0.0 | 44.50 | 0.0 | 0.0 | 33.55 | 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) | 4.29 | -14.37 | 13.51 | 13.24 | 85.05 | 16.75 | 27.02 | -11.7 | 47.98 | -37.42 | 64.09 | 139.41 |
| 2022 (9) | 5.01 | -1.96 | 11.93 | -4.02 | 72.85 | 1.9 | 30.60 | 4.22 | 76.67 | 7.49 | 26.77 | -9.32 |
| 2021 (8) | 5.11 | 23.13 | 12.43 | 8.46 | 71.49 | -18.62 | 29.36 | -7.85 | 71.33 | -14.46 | 29.52 | -18.72 |
| 2020 (7) | 4.15 | -31.74 | 11.46 | -18.61 | 87.85 | 46.34 | 31.86 | 22.87 | 83.39 | 45.76 | 36.32 | 26.33 |
| 2019 (6) | 6.08 | -35.25 | 14.08 | -27.31 | 60.03 | 54.36 | 25.93 | 37.63 | 57.21 | 69.61 | 28.75 | 19.79 |
| 2018 (5) | 9.39 | 8.43 | 19.37 | -16.11 | 38.89 | -7.71 | 18.84 | 19.17 | 33.73 | -3.99 | 24.00 | 5.17 |
| 2017 (4) | 8.66 | -9.7 | 23.09 | -10.88 | 42.14 | 10.66 | 15.81 | 12.29 | 35.13 | 17.49 | 22.82 | 2.52 |
| 2016 (3) | 9.59 | -4.29 | 25.91 | 10.96 | 38.08 | 4.53 | 14.08 | -9.92 | 29.90 | 4.25 | 22.26 | -4.79 |
| 2015 (2) | 10.02 | 0.2 | 23.35 | 21.11 | 36.43 | -0.22 | 15.63 | -17.48 | 28.68 | -2.32 | 23.38 | -10.35 |
| 2014 (1) | 10.00 | 0.6 | 19.28 | 16.07 | 36.51 | -0.6 | 18.94 | -13.79 | 29.36 | 0.41 | 26.08 | -11.47 |
