- 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) | 1.48 | -1.33 | 82.72 | 0.71 | -5.33 | -16.47 | 61.43 | 1.24 | -45.15 | 127.83 | 5.8 | 19.62 | 7.63 | 10.9 | 4.23 | 181.63 | 4.01 | -14.14 |
| 23Q3 (19) | 1.50 | 13.64 | 25.0 | 0.75 | -5.06 | -27.18 | 60.68 | -12.24 | -19.66 | 120.82 | 5.26 | 36.69 | 6.88 | 55.66 | -3.37 | 174.63 | -2.71 | 11.37 |
| 23Q2 (18) | 1.32 | 57.14 | 12.82 | 0.79 | 1.28 | -16.84 | 69.14 | -36.55 | -11.36 | 114.78 | -1.34 | 20.35 | 4.42 | -28.36 | -40.83 | 179.50 | -18.09 | 8.2 |
| 23Q1 (17) | 0.84 | 3.7 | -3.45 | 0.78 | -8.24 | -11.36 | 108.97 | -2.71 | 4.45 | 116.34 | 8.87 | 12.66 | 6.17 | -15.71 | 0.0 | 219.14 | 3.59 | 8.79 |
| 22Q4 (16) | 0.81 | -32.5 | -21.36 | 0.85 | -17.48 | -15.84 | 112.00 | 48.29 | 26.53 | 106.86 | 20.9 | 18.98 | 7.32 | 2.81 | 44.09 | 211.54 | 34.91 | 22.1 |
| 22Q3 (15) | 1.20 | 2.56 | -0.83 | 1.03 | 8.42 | 5.1 | 75.53 | -3.17 | 0.77 | 88.39 | -7.32 | -4.69 | 7.12 | -4.69 | 22.55 | 156.80 | -5.49 | -3.14 |
| 22Q2 (14) | 1.17 | 34.48 | -15.22 | 0.95 | 7.95 | 3.26 | 78.00 | -25.24 | 18.61 | 95.37 | -7.65 | -3.48 | 7.47 | 21.07 | 30.14 | 165.90 | -17.64 | 4.45 |
| 22Q1 (13) | 0.87 | -15.53 | -13.86 | 0.88 | -12.87 | 7.32 | 104.33 | 17.86 | 15.88 | 103.27 | 14.99 | -6.72 | 6.17 | 21.46 | -21.4 | 201.43 | 16.27 | 4.43 |
| 21Q4 (12) | 1.03 | -14.88 | 1.98 | 1.01 | 3.06 | -3.81 | 88.52 | 18.11 | -1.84 | 89.81 | -3.16 | 3.46 | 5.08 | -12.56 | -47.25 | 173.25 | 7.02 | 3.52 |
| 21Q3 (11) | 1.21 | -12.32 | 11.01 | 0.98 | 6.52 | -19.67 | 74.95 | 13.98 | -10.34 | 92.74 | -6.14 | 24.02 | 5.81 | 1.22 | -36.98 | 161.88 | 1.92 | 8.54 |
| 21Q2 (10) | 1.38 | 36.63 | 130.0 | 0.92 | 12.2 | 19.48 | 65.76 | -26.96 | -56.81 | 98.81 | -10.75 | -16.67 | 5.74 | -26.88 | -61.03 | 158.83 | -17.66 | -37.98 |
| 21Q1 (9) | 1.01 | 0.0 | 23.17 | 0.82 | -21.9 | -37.88 | 90.03 | -0.17 | -18.85 | 110.71 | 27.53 | 60.87 | 7.85 | -18.48 | -30.84 | 192.89 | 15.25 | 14.54 |
| 20Q4 (8) | 1.01 | -7.34 | -15.13 | 1.05 | -13.93 | -42.93 | 90.18 | 7.88 | 17.47 | 86.81 | 16.09 | 75.62 | 9.63 | 4.45 | 10.18 | 167.36 | 12.21 | 42.47 |
| 20Q3 (7) | 1.09 | 81.67 | -31.01 | 1.22 | 58.44 | -12.86 | 83.59 | -45.09 | 45.05 | 74.78 | -36.94 | 15.4 | 9.22 | -37.41 | 16.12 | 149.15 | -41.76 | 30.27 |
| 20Q2 (6) | 0.60 | -26.83 | -42.31 | 0.77 | -41.67 | -9.41 | 152.24 | 37.23 | 74.31 | 118.58 | 72.3 | 10.74 | 14.73 | 29.78 | 40.96 | 256.09 | 52.06 | 39.2 |
| 20Q1 (5) | 0.82 | -31.09 | -30.51 | 1.32 | -28.26 | 8.2 | 110.94 | 44.51 | 43.8 | 68.82 | 39.23 | -7.57 | 11.35 | 29.86 | 7.48 | 168.41 | 43.36 | 19.39 |
| 19Q4 (4) | 1.19 | -24.68 | 0.0 | 1.84 | 31.43 | 0.0 | 76.77 | 33.21 | 0.0 | 49.43 | -23.72 | 0.0 | 8.74 | 10.08 | 0.0 | 117.47 | 2.6 | 0.0 |
| 19Q3 (3) | 1.58 | 51.92 | 0.0 | 1.40 | 64.71 | 0.0 | 57.63 | -34.02 | 0.0 | 64.80 | -39.48 | 0.0 | 7.94 | -24.02 | 0.0 | 114.49 | -37.77 | 0.0 |
| 19Q2 (2) | 1.04 | -11.86 | 0.0 | 0.85 | -30.33 | 0.0 | 87.34 | 13.21 | 0.0 | 107.08 | 43.81 | 0.0 | 10.45 | -1.04 | 0.0 | 183.97 | 30.42 | 0.0 |
| 19Q1 (1) | 1.18 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 77.15 | 0.0 | 0.0 | 74.46 | 0.0 | 0.0 | 10.56 | 0.0 | 0.0 | 141.06 | 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) | 3.81 | 5.54 | 3.07 | -19.21 | 95.84 | -5.19 | 118.83 | 23.85 | 5.55 | 11.0 | 209.12 | 8.89 |
| 2022 (9) | 3.61 | -12.59 | 3.80 | -14.99 | 101.09 | 14.41 | 95.95 | 17.56 | 5.00 | -10.07 | 192.04 | 16.8 |
| 2021 (8) | 4.13 | 41.44 | 4.47 | 4.93 | 88.36 | -29.21 | 81.62 | -4.67 | 5.56 | -53.2 | 164.42 | -17.19 |
| 2020 (7) | 2.92 | -9.6 | 4.26 | -17.92 | 124.82 | 10.53 | 85.62 | 21.64 | 11.88 | -5.19 | 198.56 | 16.25 |
| 2019 (6) | 3.23 | -66.42 | 5.19 | -23.56 | 112.93 | 197.65 | 70.39 | 30.89 | 12.53 | 34.01 | 170.80 | 107.36 |
| 2018 (5) | 9.62 | 24.77 | 6.79 | 27.87 | 37.94 | -19.91 | 53.78 | -21.79 | 9.35 | -29.38 | 82.37 | -19.94 |
| 2017 (4) | 7.71 | 28.71 | 5.31 | 9.26 | 47.37 | -22.26 | 68.76 | -8.49 | 13.24 | -23.69 | 102.89 | -13.33 |
| 2016 (3) | 5.99 | -4.01 | 4.86 | -3.19 | 60.93 | 4.15 | 75.14 | 3.36 | 17.35 | -20.56 | 118.72 | 8.56 |
| 2015 (2) | 6.24 | 26.06 | 5.02 | 23.04 | 58.50 | -20.61 | 72.70 | -18.68 | 21.84 | -25.46 | 109.36 | -18.26 |
| 2014 (1) | 4.95 | 0 | 4.08 | 0 | 73.69 | 0 | 89.40 | 0 | 29.30 | 0 | 133.79 | 0 |
