- 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) | 1.28 | -2.29 | 28.0 | 0.51 | -7.27 | 59.38 | 70.85 | 2.05 | -22.13 | 177.73 | 6.48 | -37.7 | 49.32 | 34.2 | -26.98 | 199.26 | -0.18 | -35.46 |
| 23Q3 (19) | 1.31 | -12.67 | 25.96 | 0.55 | 12.24 | 25.0 | 69.43 | 14.5 | -20.71 | 166.92 | -10.0 | -18.73 | 36.75 | 37.18 | -43.01 | 199.61 | -8.98 | -12.63 |
| 23Q2 (18) | 1.50 | 21.95 | 2.74 | 0.49 | 58.06 | -30.99 | 60.64 | -17.91 | -2.87 | 185.46 | -37.32 | 44.42 | 26.79 | -42.46 | -43.34 | 219.31 | -32.14 | 52.74 |
| 23Q1 (17) | 1.23 | 23.0 | -20.13 | 0.31 | -3.13 | -54.41 | 73.87 | -18.82 | 25.31 | 295.89 | 3.72 | 121.64 | 46.56 | -31.06 | -30.76 | 323.20 | 4.69 | 158.13 |
| 22Q4 (16) | 1.00 | -3.85 | -29.08 | 0.32 | -27.27 | -54.93 | 90.99 | 3.92 | 40.61 | 285.28 | 38.9 | 123.19 | 67.54 | 4.73 | -8.47 | 308.73 | 35.14 | 160.01 |
| 22Q3 (15) | 1.04 | -28.77 | -28.77 | 0.44 | -38.03 | -54.17 | 87.56 | 40.25 | 40.64 | 205.39 | 59.94 | 116.15 | 64.49 | 36.4 | 23.5 | 228.46 | 59.12 | 117.44 |
| 22Q2 (14) | 1.46 | -5.19 | -7.59 | 0.71 | 4.41 | -39.32 | 62.43 | 5.9 | 8.16 | 128.42 | -3.81 | 65.38 | 47.28 | -29.68 | 0.87 | 143.58 | 14.67 | 62.26 |
| 22Q1 (13) | 1.54 | 9.22 | 20.31 | 0.68 | -4.23 | -38.74 | 58.95 | -8.9 | -16.84 | 133.50 | 4.44 | 62.43 | 67.24 | -8.88 | 31.69 | 125.21 | 5.45 | 22.73 |
| 21Q4 (12) | 1.41 | -3.42 | 9.3 | 0.71 | -26.04 | -49.29 | 64.71 | 3.94 | -8.3 | 127.82 | 34.52 | 96.1 | 73.79 | 41.31 | 79.36 | 118.74 | 13.01 | 25.5 |
| 21Q3 (11) | 1.46 | -7.59 | 8.96 | 0.96 | -17.95 | -25.0 | 62.26 | 7.87 | -8.5 | 95.02 | 22.37 | 33.27 | 52.22 | 11.41 | 23.57 | 105.07 | 18.74 | 8.24 |
| 21Q2 (10) | 1.58 | 23.44 | 8.97 | 1.17 | 5.41 | 14.71 | 57.72 | -18.58 | -7.96 | 77.65 | -5.52 | -12.66 | 46.87 | -8.21 | -0.93 | 88.49 | -13.26 | -15.17 |
| 21Q1 (9) | 1.28 | -0.78 | 21.9 | 1.11 | -20.71 | 54.17 | 70.89 | 0.45 | -17.99 | 82.19 | 26.1 | -35.27 | 51.06 | 24.11 | -28.15 | 102.02 | 7.83 | -28.33 |
| 20Q4 (8) | 1.29 | -3.73 | 16.22 | 1.40 | 9.37 | 21.74 | 70.57 | 3.72 | -13.96 | 65.18 | -8.58 | -17.86 | 41.14 | -2.65 | -17.67 | 94.61 | -2.53 | -15.07 |
| 20Q3 (7) | 1.34 | -7.59 | 17.54 | 1.28 | 25.49 | -2.29 | 68.04 | 8.5 | -14.55 | 71.30 | -19.81 | 2.41 | 42.26 | -10.67 | -22.23 | 97.07 | -6.94 | 2.29 |
| 20Q2 (6) | 1.45 | 38.1 | 1.4 | 1.02 | 41.67 | -21.54 | 62.71 | -27.45 | -1.59 | 88.91 | -29.98 | 27.31 | 47.31 | -33.42 | -11.04 | 104.31 | -26.72 | 29.75 |
| 20Q1 (5) | 1.05 | -5.41 | -3.67 | 0.72 | -37.39 | -12.2 | 86.44 | 5.39 | 3.58 | 126.97 | 60.01 | 14.37 | 71.06 | 42.21 | -0.96 | 142.34 | 27.77 | 15.98 |
| 19Q4 (4) | 1.11 | -2.63 | 0.0 | 1.15 | -12.21 | 0.0 | 82.02 | 3.0 | 0.0 | 79.35 | 13.98 | 0.0 | 49.97 | -8.04 | 0.0 | 111.40 | 17.39 | 0.0 |
| 19Q3 (3) | 1.14 | -20.28 | 0.0 | 1.31 | 0.77 | 0.0 | 79.63 | 24.97 | 0.0 | 69.62 | -0.32 | 0.0 | 54.34 | 2.18 | 0.0 | 94.90 | 18.05 | 0.0 |
| 19Q2 (2) | 1.43 | 31.19 | 0.0 | 1.30 | 58.54 | 0.0 | 63.72 | -23.64 | 0.0 | 69.84 | -37.09 | 0.0 | 53.18 | -25.88 | 0.0 | 80.39 | -34.5 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 83.45 | 0.0 | 0.0 | 111.02 | 0.0 | 0.0 | 71.75 | 0.0 | 0.0 | 122.73 | 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) | 5.97 | -9.27 | 1.74 | -17.54 | 61.12 | 10.23 | 210.01 | 21.37 | 48.23 | -27.2 | 222.90 | 37.4 |
| 2022 (9) | 6.58 | 10.77 | 2.11 | -42.35 | 55.45 | -9.73 | 173.03 | 73.43 | 66.25 | 4.43 | 162.23 | 65.93 |
| 2021 (8) | 5.94 | 12.93 | 3.66 | -29.75 | 61.43 | -11.47 | 99.77 | 42.28 | 63.44 | 42.15 | 97.77 | 3.04 |
| 2020 (7) | 5.26 | -0.38 | 5.21 | 17.34 | 69.39 | 0.33 | 70.12 | -14.69 | 44.63 | -17.54 | 94.89 | -2.4 |
| 2019 (6) | 5.28 | 0.57 | 4.44 | 2.54 | 69.16 | -0.53 | 82.19 | -2.49 | 54.12 | -9.38 | 97.22 | 3.32 |
| 2018 (5) | 5.25 | -9.64 | 4.33 | -14.93 | 69.53 | 10.73 | 84.29 | 17.48 | 59.72 | -1.21 | 94.10 | 27.01 |
| 2017 (4) | 5.81 | -5.68 | 5.09 | -7.45 | 62.79 | 5.92 | 71.75 | 8.02 | 60.45 | 5.31 | 74.09 | 8.48 |
| 2016 (3) | 6.16 | 0.65 | 5.50 | 3.0 | 59.28 | -0.6 | 66.42 | -2.75 | 57.40 | 19.53 | 68.30 | -14.53 |
| 2015 (2) | 6.12 | -10.4 | 5.34 | -5.32 | 59.64 | 11.64 | 68.30 | 5.58 | 48.02 | 21.05 | 79.91 | 1.87 |
| 2014 (1) | 6.83 | -11.87 | 5.64 | -4.73 | 53.42 | 13.44 | 64.69 | 4.98 | 39.67 | -10.35 | 78.44 | 21.67 |
