- 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) | 0.83 | -3.49 | -2.35 | 1.14 | 5.56 | 8.57 | 109.02 | 2.73 | 1.57 | 80.00 | -5.24 | -7.45 | 54.92 | -2.21 | -6.41 | 134.09 | -0.22 | -0.74 |
| 23Q3 (19) | 0.86 | 4.88 | 26.47 | 1.08 | 16.13 | 24.14 | 106.12 | -3.84 | -20.52 | 84.42 | -13.44 | -19.35 | 56.16 | 6.0 | -20.14 | 134.38 | -13.25 | -19.95 |
| 23Q2 (18) | 0.82 | 15.49 | -9.89 | 0.93 | 10.71 | -20.51 | 110.36 | -14.04 | 10.29 | 97.53 | -10.19 | 25.83 | 52.98 | -23.93 | -7.59 | 154.91 | -7.42 | 28.82 |
| 23Q1 (17) | 0.71 | -16.47 | -12.35 | 0.84 | -20.0 | -17.65 | 128.39 | 19.61 | 14.12 | 108.59 | 25.62 | 21.81 | 69.65 | 18.69 | 4.74 | 167.33 | 23.87 | 23.82 |
| 22Q4 (16) | 0.85 | 25.0 | -4.49 | 1.05 | 20.69 | -11.76 | 107.34 | -19.6 | 5.21 | 86.44 | -17.42 | 13.17 | 58.68 | -16.55 | 17.69 | 135.09 | -19.52 | 5.09 |
| 22Q3 (15) | 0.68 | -25.27 | -8.11 | 0.87 | -25.64 | -10.31 | 133.51 | 33.43 | 8.4 | 104.67 | 35.04 | 12.13 | 70.32 | 22.66 | 10.53 | 167.86 | 39.59 | 9.79 |
| 22Q2 (14) | 0.91 | 12.35 | 9.64 | 1.17 | 14.71 | -9.3 | 100.06 | -11.06 | -8.7 | 77.51 | -13.06 | 10.02 | 57.33 | -13.79 | -12.33 | 120.25 | -11.02 | 4.88 |
| 22Q1 (13) | 0.81 | -8.99 | -17.35 | 1.02 | -14.29 | -43.02 | 112.50 | 10.27 | 20.58 | 89.15 | 16.72 | 75.11 | 66.50 | 33.37 | 28.28 | 135.14 | 5.13 | 46.3 |
| 21Q4 (12) | 0.89 | 20.27 | -6.32 | 1.19 | 22.68 | -21.71 | 102.02 | -17.16 | 6.8 | 76.38 | -18.18 | 27.34 | 49.86 | -21.63 | -1.07 | 128.55 | -15.92 | 22.31 |
| 21Q3 (11) | 0.74 | -10.84 | -30.19 | 0.97 | -24.81 | -32.64 | 123.16 | 12.38 | 43.69 | 93.35 | 32.51 | 47.26 | 63.62 | -2.71 | 52.31 | 152.89 | 33.35 | 42.45 |
| 21Q2 (10) | 0.83 | -15.31 | 2.47 | 1.29 | -27.93 | 22.86 | 109.59 | 17.46 | -1.99 | 70.45 | 38.38 | -18.86 | 65.39 | 26.14 | 36.94 | 114.65 | 24.12 | -24.02 |
| 21Q1 (9) | 0.98 | 3.16 | 22.5 | 1.79 | 17.76 | 64.22 | 93.30 | -2.32 | -17.62 | 50.91 | -15.12 | -39.11 | 51.84 | 2.86 | 8.32 | 92.37 | -12.11 | -38.01 |
| 20Q4 (8) | 0.95 | -10.38 | 0.0 | 1.52 | 5.56 | 15.15 | 95.52 | 11.45 | -0.63 | 59.98 | -5.38 | -12.85 | 50.40 | 20.66 | 9.71 | 105.10 | -2.08 | -11.68 |
| 20Q3 (7) | 1.06 | 30.86 | 21.84 | 1.44 | 37.14 | 10.77 | 85.71 | -23.34 | -18.46 | 63.39 | -27.0 | -9.58 | 41.77 | -12.52 | -14.16 | 107.33 | -28.87 | -15.19 |
| 20Q2 (6) | 0.81 | 1.25 | -6.9 | 1.05 | -3.67 | -23.91 | 111.81 | -1.27 | 7.21 | 86.83 | 3.85 | 31.42 | 47.75 | -0.23 | 4.49 | 150.89 | 1.27 | 21.04 |
| 20Q1 (5) | 0.80 | -15.79 | -2.44 | 1.09 | -17.42 | -21.01 | 113.25 | 17.81 | 1.57 | 83.61 | 21.49 | 27.03 | 47.86 | 4.18 | 5.21 | 149.00 | 25.21 | 13.02 |
| 19Q4 (4) | 0.95 | 9.2 | 0.0 | 1.32 | 1.54 | 0.0 | 96.13 | -8.54 | 0.0 | 68.82 | -1.84 | 0.0 | 45.94 | -5.59 | 0.0 | 119.00 | -5.97 | 0.0 |
| 19Q3 (3) | 0.87 | 0.0 | 0.0 | 1.30 | -5.8 | 0.0 | 105.11 | 0.79 | 0.0 | 70.11 | 6.11 | 0.0 | 48.66 | 6.48 | 0.0 | 126.55 | 1.52 | 0.0 |
| 19Q2 (2) | 0.87 | 6.1 | 0.0 | 1.38 | 0.0 | 0.0 | 104.29 | -6.47 | 0.0 | 66.07 | 0.38 | 0.0 | 45.70 | 0.46 | 0.0 | 124.66 | -5.44 | 0.0 |
| 19Q1 (1) | 0.82 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 111.50 | 0.0 | 0.0 | 65.82 | 0.0 | 0.0 | 45.49 | 0.0 | 0.0 | 131.83 | 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) | 3.10 | -12.18 | 4.13 | -9.03 | 117.60 | 13.78 | 88.39 | 9.92 | 61.98 | 0.44 | 144.01 | 17.98 |
| 2022 (9) | 3.53 | 0.86 | 4.54 | -16.39 | 103.36 | -0.97 | 80.41 | 19.52 | 61.71 | 8.26 | 122.06 | 6.46 |
| 2021 (8) | 3.50 | 0.86 | 5.43 | 0.0 | 104.37 | -0.81 | 67.28 | 0.03 | 57.00 | 11.35 | 114.65 | -5.47 |
| 2020 (7) | 3.47 | -2.53 | 5.43 | -5.89 | 105.22 | 2.75 | 67.26 | 6.31 | 51.19 | 26.46 | 121.28 | -3.13 |
| 2019 (6) | 3.56 | 7.23 | 5.77 | -10.96 | 102.40 | -6.96 | 63.27 | 12.3 | 40.48 | 0.35 | 125.20 | -0.68 |
| 2018 (5) | 3.32 | -0.6 | 6.48 | 7.64 | 110.06 | 0.74 | 56.34 | -7.05 | 40.34 | -9.96 | 126.06 | 0.8 |
| 2017 (4) | 3.34 | -8.74 | 6.02 | 2.21 | 109.25 | 9.5 | 60.61 | -2.27 | 44.80 | 2.19 | 125.06 | 6.03 |
| 2016 (3) | 3.66 | 1.95 | 5.89 | 0.34 | 99.77 | -1.93 | 62.02 | -0.26 | 43.84 | -1.7 | 117.95 | -1.15 |
| 2015 (2) | 3.59 | -2.45 | 5.87 | -4.71 | 101.73 | 2.53 | 62.18 | 4.91 | 44.60 | 4.13 | 119.32 | 3.16 |
| 2014 (1) | 3.68 | 2.51 | 6.16 | 4.41 | 99.22 | -2.37 | 59.27 | -4.12 | 42.83 | -9.12 | 115.66 | -0.57 |
