- 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) | 3.26 | 23.02 | 29.37 | 0.72 | -17.24 | -36.28 | 27.89 | -18.71 | -22.66 | 126.83 | 20.74 | 57.87 | 28.68 | 12.29 | 9.09 | 126.04 | 10.75 | 39.87 |
| 23Q3 (19) | 2.65 | 12.29 | 9.96 | 0.87 | -6.45 | -13.86 | 34.31 | -10.84 | -8.99 | 105.04 | 7.1 | 17.13 | 25.54 | -6.92 | -5.72 | 113.81 | 4.3 | 13.48 |
| 23Q2 (18) | 2.36 | -3.28 | 6.79 | 0.93 | -3.12 | 16.25 | 38.48 | 3.03 | -6.53 | 98.08 | 3.09 | -14.06 | 27.44 | 0.51 | -21.73 | 109.12 | 3.75 | -9.26 |
| 23Q1 (17) | 2.44 | -3.17 | 4.27 | 0.96 | -15.04 | 6.67 | 37.35 | 3.58 | -4.01 | 95.14 | 18.42 | -5.8 | 27.30 | 3.84 | -20.38 | 105.18 | 16.72 | -0.43 |
| 22Q4 (16) | 2.52 | 4.56 | -3.08 | 1.13 | 11.88 | 3.67 | 36.06 | -4.35 | 3.18 | 80.34 | -10.41 | -3.8 | 26.29 | -2.95 | 9.45 | 90.11 | -10.15 | -4.58 |
| 22Q3 (15) | 2.41 | 9.05 | 4.78 | 1.01 | 26.25 | 29.49 | 37.70 | -8.43 | -4.68 | 89.68 | -21.42 | -23.49 | 27.09 | -22.73 | -31.76 | 100.29 | -16.6 | -14.33 |
| 22Q2 (14) | 2.21 | -5.56 | -12.65 | 0.80 | -11.11 | -3.61 | 41.17 | 5.81 | 14.46 | 114.13 | 13.0 | 3.77 | 35.06 | 2.25 | -19.14 | 120.25 | 13.84 | 17.21 |
| 22Q1 (13) | 2.34 | -10.0 | -1.27 | 0.90 | -17.43 | -10.89 | 38.91 | 11.33 | 1.51 | 101.00 | 20.94 | 12.0 | 34.29 | 42.76 | -8.07 | 105.63 | 11.85 | 15.82 |
| 21Q4 (12) | 2.60 | 13.04 | -8.77 | 1.09 | 39.74 | -24.31 | 34.95 | -11.63 | 9.63 | 83.51 | -28.76 | 32.14 | 24.02 | -39.5 | -19.02 | 94.44 | -19.32 | 44.36 |
| 21Q3 (11) | 2.30 | -9.09 | -18.73 | 0.78 | -6.02 | -43.07 | 39.55 | 9.95 | 23.02 | 117.22 | 6.58 | 77.02 | 39.70 | -8.44 | 39.45 | 117.06 | 14.1 | 67.47 |
| 21Q2 (10) | 2.53 | 6.75 | 21.63 | 0.83 | -17.82 | -28.45 | 35.97 | -6.16 | -17.86 | 109.98 | 21.96 | 39.78 | 43.36 | 16.25 | 38.31 | 102.59 | 12.49 | 12.59 |
| 21Q1 (9) | 2.37 | -16.84 | 13.4 | 1.01 | -29.86 | -4.72 | 38.33 | 20.23 | -12.11 | 90.18 | 42.69 | 5.31 | 37.30 | 25.76 | -4.53 | 91.20 | 39.41 | 1.15 |
| 20Q4 (8) | 2.85 | 0.71 | 40.39 | 1.44 | 5.11 | 9.92 | 31.88 | -0.84 | -28.9 | 63.20 | -4.56 | -8.96 | 29.66 | 4.18 | -8.93 | 65.42 | -6.41 | -19.92 |
| 20Q3 (7) | 2.83 | 36.06 | 58.99 | 1.37 | 18.1 | -4.2 | 32.15 | -26.58 | -37.21 | 66.22 | -15.84 | 3.91 | 28.47 | -9.19 | -6.23 | 69.90 | -23.29 | -17.36 |
| 20Q2 (6) | 2.08 | -0.48 | 20.23 | 1.16 | 9.43 | -23.18 | 43.79 | 0.41 | -16.7 | 78.68 | -8.12 | 30.42 | 31.35 | -19.76 | -9.86 | 91.12 | 1.06 | 16.66 |
| 20Q1 (5) | 2.09 | 2.96 | 25.15 | 1.06 | -19.08 | -23.19 | 43.61 | -2.74 | -19.88 | 85.63 | 23.35 | 29.74 | 39.07 | 19.96 | 2.01 | 90.16 | 10.37 | 9.78 |
| 19Q4 (4) | 2.03 | 14.04 | 0.0 | 1.31 | -8.39 | 0.0 | 44.84 | -12.42 | 0.0 | 69.42 | 8.93 | 0.0 | 32.57 | 7.28 | 0.0 | 81.69 | -3.42 | 0.0 |
| 19Q3 (3) | 1.78 | 2.89 | 0.0 | 1.43 | -5.3 | 0.0 | 51.20 | -2.61 | 0.0 | 63.73 | 5.64 | 0.0 | 30.36 | -12.71 | 0.0 | 84.58 | 8.28 | 0.0 |
| 19Q2 (2) | 1.73 | 3.59 | 0.0 | 1.51 | 9.42 | 0.0 | 52.57 | -3.42 | 0.0 | 60.33 | -8.59 | 0.0 | 34.78 | -9.19 | 0.0 | 78.11 | -4.89 | 0.0 |
| 19Q1 (1) | 1.67 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 54.43 | 0.0 | 0.0 | 66.00 | 0.0 | 0.0 | 38.30 | 0.0 | 0.0 | 82.13 | 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) | 11.63 | 27.38 | 3.17 | -20.35 | 31.39 | -21.47 | 115.00 | 25.34 | 29.07 | 6.17 | 117.32 | 12.44 |
| 2022 (9) | 9.13 | 2.24 | 3.98 | -11.56 | 39.97 | -2.25 | 91.75 | 13.12 | 27.38 | -7.87 | 104.34 | 13.07 |
| 2021 (8) | 8.93 | -1.54 | 4.50 | -12.45 | 40.89 | 1.59 | 81.11 | 14.16 | 29.72 | -9.64 | 92.28 | 17.69 |
| 2020 (7) | 9.07 | 30.13 | 5.14 | 10.54 | 40.25 | -23.13 | 71.05 | -9.51 | 32.89 | -15.23 | 78.41 | -14.84 |
| 2019 (6) | 6.97 | 1.31 | 4.65 | 1.97 | 52.36 | -1.38 | 78.52 | -1.9 | 38.80 | 29.77 | 92.07 | -10.81 |
| 2018 (5) | 6.88 | -2.82 | 4.56 | 4.59 | 53.09 | 3.01 | 80.04 | -4.33 | 29.90 | 22.64 | 103.23 | -6.86 |
| 2017 (4) | 7.08 | -9.69 | 4.36 | -31.01 | 51.54 | 10.67 | 83.66 | 44.84 | 24.38 | -23.67 | 110.83 | 53.1 |
| 2016 (3) | 7.84 | -7.22 | 6.32 | 2.6 | 46.57 | 7.83 | 57.76 | -2.6 | 31.94 | -2.98 | 72.39 | 4.07 |
| 2015 (2) | 8.45 | -12.71 | 6.16 | -13.73 | 43.19 | 14.59 | 59.30 | 15.96 | 32.92 | 18.55 | 69.56 | 13.92 |
| 2014 (1) | 9.68 | -3.01 | 7.14 | -28.81 | 37.69 | 3.03 | 51.14 | 40.46 | 27.77 | -15.41 | 61.06 | 52.08 |
