- 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) | 1.50 | -28.57 | -31.82 | 1.45 | 47.96 | 95.95 | 60.78 | 40.14 | 46.81 | 62.89 | -32.04 | -48.56 | 54.69 | 105.52 | 103.76 | 68.97 | -36.9 | -49.59 |
| 23Q3 (19) | 2.10 | 0.96 | -1.41 | 0.98 | 20.99 | 46.27 | 43.37 | -0.76 | 1.74 | 92.54 | -17.5 | -32.11 | 26.61 | -10.01 | -15.25 | 109.31 | -13.46 | -25.91 |
| 23Q2 (18) | 2.08 | 28.4 | -0.95 | 0.81 | 24.62 | 14.08 | 43.70 | -22.42 | 0.78 | 112.17 | -19.37 | -11.88 | 29.57 | -20.49 | -23.33 | 126.31 | -20.18 | -4.36 |
| 23Q1 (17) | 1.62 | -26.36 | -16.49 | 0.65 | -12.16 | -12.16 | 56.33 | 36.06 | 19.98 | 139.11 | 13.78 | 12.74 | 37.19 | 38.56 | -20.52 | 158.25 | 15.67 | 28.09 |
| 22Q4 (16) | 2.20 | 3.29 | 0.92 | 0.74 | 10.45 | -8.64 | 41.40 | -2.89 | -0.89 | 122.26 | -10.3 | 9.35 | 26.84 | -14.52 | -46.29 | 136.81 | -7.27 | 32.04 |
| 22Q3 (15) | 2.13 | 1.43 | -21.69 | 0.67 | -5.63 | -26.37 | 42.63 | -1.68 | 27.37 | 136.30 | 7.08 | 36.07 | 31.40 | -18.59 | -32.24 | 147.53 | 11.71 | 69.01 |
| 22Q2 (14) | 2.10 | 8.25 | 23.53 | 0.71 | -4.05 | 1.43 | 43.36 | -7.65 | -19.13 | 127.29 | 3.16 | -1.59 | 38.57 | -17.57 | -36.15 | 132.07 | 6.9 | 7.76 |
| 22Q1 (13) | 1.94 | -11.01 | 25.16 | 0.74 | -8.64 | -16.85 | 46.95 | 12.4 | -20.02 | 123.39 | 10.36 | 20.89 | 46.79 | -6.36 | -9.9 | 123.55 | 19.25 | 13.52 |
| 21Q4 (12) | 2.18 | -19.85 | 7.92 | 0.81 | -10.99 | -13.83 | 41.77 | 24.8 | -7.42 | 111.81 | 11.62 | 15.88 | 49.97 | 7.83 | 11.0 | 103.61 | 18.7 | 7.27 |
| 21Q3 (11) | 2.72 | 60.0 | 50.28 | 0.91 | 30.0 | -4.21 | 33.47 | -37.58 | -33.3 | 100.17 | -22.56 | 4.22 | 46.34 | -23.29 | 29.19 | 87.29 | -28.78 | -20.95 |
| 21Q2 (10) | 1.70 | 9.68 | -16.67 | 0.70 | -21.35 | -17.65 | 53.62 | -8.65 | 19.98 | 129.35 | 26.73 | 21.38 | 60.41 | 16.33 | 71.18 | 122.56 | 12.61 | 5.67 |
| 21Q1 (9) | 1.55 | -23.27 | 33.62 | 0.89 | -5.32 | 64.81 | 58.70 | 30.1 | -24.86 | 102.07 | 5.78 | -39.95 | 51.93 | 15.35 | -27.66 | 108.84 | 12.68 | -38.26 |
| 20Q4 (8) | 2.02 | 11.6 | 21.69 | 0.94 | -1.05 | -11.32 | 45.12 | -10.08 | -17.54 | 96.49 | 0.4 | 12.02 | 45.02 | 25.51 | -1.34 | 96.59 | -12.52 | 1.42 |
| 20Q3 (7) | 1.81 | -11.27 | 13.84 | 0.95 | 11.76 | -15.18 | 50.18 | 12.28 | -12.55 | 96.11 | -9.82 | 17.81 | 35.87 | 1.64 | -24.88 | 110.42 | -4.79 | 21.07 |
| 20Q2 (6) | 2.04 | 75.86 | 3.03 | 0.85 | 57.41 | -19.81 | 44.69 | -42.79 | -2.53 | 106.57 | -37.3 | 24.14 | 35.29 | -50.84 | -30.48 | 115.98 | -34.21 | 43.27 |
| 20Q1 (5) | 1.16 | -30.12 | -26.11 | 0.54 | -49.06 | -35.71 | 78.12 | 42.76 | 34.99 | 169.97 | 97.32 | 56.97 | 71.79 | 57.33 | 10.41 | 176.30 | 85.11 | 74.33 |
| 19Q4 (4) | 1.66 | 4.4 | 0.0 | 1.06 | -5.36 | 0.0 | 54.72 | -4.64 | 0.0 | 86.14 | 5.59 | 0.0 | 45.63 | -4.44 | 0.0 | 95.24 | 4.43 | 0.0 |
| 19Q3 (3) | 1.59 | -19.7 | 0.0 | 1.12 | 5.66 | 0.0 | 57.38 | 25.15 | 0.0 | 81.58 | -4.97 | 0.0 | 47.75 | -5.93 | 0.0 | 91.20 | 12.66 | 0.0 |
| 19Q2 (2) | 1.98 | 26.11 | 0.0 | 1.06 | 26.19 | 0.0 | 45.85 | -20.77 | 0.0 | 85.85 | -20.71 | 0.0 | 50.76 | -21.93 | 0.0 | 80.95 | -19.95 | 0.0 |
| 19Q1 (1) | 1.57 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 57.87 | 0.0 | 0.0 | 108.28 | 0.0 | 0.0 | 65.02 | 0.0 | 0.0 | 101.13 | 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) | 4.31 | -40.39 | 3.50 | 18.64 | 84.73 | 67.75 | 104.14 | -15.8 | 77.42 | 75.08 | 111.44 | -14.26 |
| 2022 (9) | 7.23 | -5.61 | 2.95 | -12.72 | 50.51 | 6.02 | 123.68 | 14.5 | 44.22 | -13.12 | 129.97 | 24.06 |
| 2021 (8) | 7.66 | 31.84 | 3.38 | 7.3 | 47.64 | -24.16 | 108.02 | -6.91 | 50.90 | -19.37 | 104.76 | -9.48 |
| 2020 (7) | 5.81 | -17.59 | 3.15 | -21.25 | 62.82 | 21.27 | 116.04 | 27.13 | 63.13 | 12.95 | 115.73 | 32.73 |
| 2019 (6) | 7.05 | 6.02 | 4.00 | -5.88 | 51.80 | -5.63 | 91.28 | 6.2 | 55.89 | -6.37 | 87.19 | 7.44 |
| 2018 (5) | 6.65 | 9.92 | 4.25 | 0.71 | 54.89 | -9.05 | 85.95 | -0.54 | 59.69 | -4.89 | 81.15 | -3.42 |
| 2017 (4) | 6.05 | -8.47 | 4.22 | -9.64 | 60.35 | 9.29 | 86.42 | 10.65 | 62.76 | 13.47 | 84.02 | 7.7 |
| 2016 (3) | 6.61 | -0.6 | 4.67 | -2.71 | 55.22 | 0.62 | 78.10 | 2.64 | 55.31 | 3.77 | 78.01 | 0.44 |
| 2015 (2) | 6.65 | 20.25 | 4.80 | -1.64 | 54.88 | -16.81 | 76.09 | 1.79 | 53.30 | -14.13 | 77.67 | -1.25 |
| 2014 (1) | 5.53 | -3.15 | 4.88 | -2.98 | 65.97 | 3.11 | 74.75 | 3.02 | 62.07 | 2.66 | 78.65 | 3.39 |
