- 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) | 1.06 | 1.92 | 20.45 | 0.98 | 10.11 | 55.56 | 85.57 | -2.63 | -17.07 | 93.00 | -9.22 | -35.37 | 43.53 | 20.92 | 36.63 | 135.04 | -12.5 | -37.25 |
| 23Q3 (19) | 1.04 | -3.7 | 20.93 | 0.89 | 14.1 | 30.88 | 87.88 | 4.76 | -17.08 | 102.45 | -11.68 | -23.41 | 36.00 | 8.96 | 14.58 | 154.33 | -7.5 | -25.92 |
| 23Q2 (18) | 1.08 | 8.0 | 13.68 | 0.78 | 21.88 | -11.36 | 83.89 | -8.09 | -12.29 | 116.00 | -18.63 | 12.02 | 33.04 | -17.77 | -3.08 | 166.85 | -13.83 | 1.05 |
| 23Q1 (17) | 1.00 | 13.64 | -5.66 | 0.64 | 1.59 | -39.05 | 91.27 | -11.54 | 6.54 | 142.55 | -0.94 | 65.16 | 40.18 | 26.11 | 11.89 | 193.64 | -10.03 | 42.31 |
| 22Q4 (16) | 0.88 | 2.33 | -20.0 | 0.63 | -7.35 | -42.2 | 103.18 | -2.64 | 24.22 | 143.90 | 7.58 | 71.86 | 31.86 | 1.4 | -1.85 | 215.22 | 3.31 | 60.22 |
| 22Q3 (15) | 0.86 | -9.47 | -14.0 | 0.68 | -22.73 | -32.67 | 105.98 | 10.8 | 15.96 | 133.76 | 29.17 | 48.28 | 31.42 | -7.83 | 0.06 | 208.32 | 26.17 | 38.7 |
| 22Q2 (14) | 0.95 | -10.38 | -7.77 | 0.88 | -16.19 | -18.52 | 95.65 | 11.65 | 8.34 | 103.55 | 19.97 | 22.81 | 34.09 | -5.07 | -2.01 | 165.11 | 21.34 | 19.8 |
| 22Q1 (13) | 1.06 | -3.64 | -3.64 | 1.05 | -3.67 | -16.0 | 85.67 | 3.14 | 3.15 | 86.31 | 3.08 | 18.54 | 35.91 | 10.63 | 13.78 | 136.07 | 1.3 | 9.48 |
| 21Q4 (12) | 1.10 | 10.0 | -7.56 | 1.09 | 7.92 | -12.1 | 83.06 | -9.11 | 8.5 | 83.73 | -7.18 | 14.07 | 32.46 | 3.38 | 22.77 | 134.33 | -10.57 | 8.75 |
| 21Q3 (11) | 1.00 | -2.91 | -8.26 | 1.01 | -6.48 | 5.21 | 91.39 | 3.51 | 9.58 | 90.21 | 6.99 | -4.91 | 31.40 | -9.74 | 13.4 | 150.20 | 8.98 | -0.25 |
| 21Q2 (10) | 1.03 | -6.36 | 15.73 | 1.08 | -13.6 | 20.0 | 88.29 | 6.31 | -13.79 | 84.32 | 15.81 | -17.05 | 34.79 | 10.23 | -0.71 | 137.82 | 10.89 | -18.46 |
| 21Q1 (9) | 1.10 | -7.56 | 15.79 | 1.25 | 0.81 | 15.74 | 83.05 | 8.49 | -13.62 | 72.81 | -0.8 | -13.8 | 31.56 | 19.36 | 0.29 | 124.29 | 0.62 | -16.67 |
| 20Q4 (8) | 1.19 | 9.17 | 17.82 | 1.24 | 29.17 | 13.76 | 76.55 | -8.21 | -15.35 | 73.40 | -22.63 | -12.36 | 26.44 | -4.51 | -8.45 | 123.52 | -17.97 | -15.0 |
| 20Q3 (7) | 1.09 | 22.47 | 15.96 | 0.96 | 6.67 | -7.69 | 83.40 | -18.56 | -13.77 | 94.87 | -6.67 | 8.18 | 27.69 | -20.98 | -24.67 | 150.58 | -10.91 | 1.97 |
| 20Q2 (6) | 0.89 | -6.32 | -12.75 | 0.90 | -16.67 | -21.74 | 102.41 | 6.51 | 14.36 | 101.65 | 20.34 | 27.99 | 35.04 | 11.34 | -15.65 | 169.02 | 13.32 | 32.64 |
| 20Q1 (5) | 0.95 | -5.94 | -5.94 | 1.08 | -0.92 | -7.69 | 96.15 | 6.33 | 6.49 | 84.47 | 0.86 | 8.71 | 31.47 | 8.97 | -18.09 | 149.15 | 2.64 | 15.11 |
| 19Q4 (4) | 1.01 | 7.45 | 0.0 | 1.09 | 4.81 | 0.0 | 90.43 | -6.5 | 0.0 | 83.75 | -4.5 | 0.0 | 28.88 | -21.44 | 0.0 | 145.31 | -1.6 | 0.0 |
| 19Q3 (3) | 0.94 | -7.84 | 0.0 | 1.04 | -9.57 | 0.0 | 96.72 | 8.01 | 0.0 | 87.70 | 10.43 | 0.0 | 36.76 | -11.51 | 0.0 | 147.67 | 15.88 | 0.0 |
| 19Q2 (2) | 1.02 | 0.99 | 0.0 | 1.15 | -1.71 | 0.0 | 89.55 | -0.82 | 0.0 | 79.42 | 2.21 | 0.0 | 41.54 | 8.12 | 0.0 | 127.43 | -1.65 | 0.0 |
| 19Q1 (1) | 1.01 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 90.29 | 0.0 | 0.0 | 77.70 | 0.0 | 0.0 | 38.42 | 0.0 | 0.0 | 129.57 | 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) | 4.25 | -0.47 | 3.13 | -6.85 | 85.90 | 0.37 | 116.70 | 7.52 | 42.20 | 9.24 | 160.40 | 3.16 |
| 2022 (9) | 4.27 | -1.16 | 3.36 | -25.5 | 85.58 | 1.19 | 108.54 | 34.22 | 38.63 | 9.03 | 155.49 | 19.6 |
| 2021 (8) | 4.32 | 11.05 | 4.51 | 4.16 | 84.57 | -9.9 | 80.87 | -4.02 | 35.43 | 14.44 | 130.01 | -11.65 |
| 2020 (7) | 3.89 | -5.58 | 4.33 | -4.84 | 93.86 | 5.88 | 84.26 | 5.04 | 30.96 | 3.61 | 147.16 | 5.89 |
| 2019 (6) | 4.12 | 3.52 | 4.55 | -5.8 | 88.65 | -3.22 | 80.22 | 6.24 | 29.88 | -23.54 | 138.98 | 8.55 |
| 2018 (5) | 3.98 | -1.24 | 4.83 | -7.65 | 91.60 | 1.15 | 75.51 | 8.15 | 39.08 | -12.53 | 128.03 | 10.66 |
| 2017 (4) | 4.03 | -1.47 | 5.23 | -7.1 | 90.56 | 1.46 | 69.82 | 7.65 | 44.68 | 19.72 | 115.70 | -0.93 |
| 2016 (3) | 4.09 | 5.68 | 5.63 | -3.26 | 89.26 | -5.34 | 64.86 | 3.46 | 37.32 | 26.77 | 116.79 | -8.44 |
| 2015 (2) | 3.87 | -11.24 | 5.82 | -8.2 | 94.30 | 12.52 | 62.69 | 8.87 | 29.44 | 10.01 | 127.55 | 11.27 |
| 2014 (1) | 4.36 | -6.84 | 6.34 | 1.93 | 83.81 | 7.45 | 57.58 | -1.96 | 26.76 | -17.23 | 114.63 | 9.8 |
