- 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) | 0.94 | -6.0 | -18.97 | 1.43 | 0.7 | 10.0 | 96.80 | 5.91 | 23.09 | 63.56 | -1.04 | -9.39 | 34.07 | 17.73 | 13.98 | 126.29 | -0.32 | 6.22 |
| 23Q3 (19) | 1.00 | -4.76 | 0.0 | 1.42 | 6.77 | 21.37 | 91.40 | 5.8 | 0.12 | 64.23 | -6.17 | -17.75 | 28.94 | 5.5 | 0.45 | 126.69 | -0.57 | -9.87 |
| 23Q2 (18) | 1.05 | 5.0 | 0.0 | 1.33 | 9.02 | 2.31 | 86.39 | -5.38 | -0.44 | 68.45 | -8.33 | -1.88 | 27.43 | -20.58 | -4.59 | 127.42 | -3.04 | -0.28 |
| 23Q1 (17) | 1.00 | -13.79 | -6.54 | 1.22 | -6.15 | -17.57 | 91.30 | 16.1 | 7.18 | 74.67 | 6.44 | 21.04 | 34.54 | 15.56 | 17.48 | 131.42 | 10.53 | 11.88 |
| 22Q4 (16) | 1.16 | 16.0 | 8.41 | 1.30 | 11.11 | -17.72 | 78.64 | -13.86 | -7.2 | 70.15 | -10.17 | 21.83 | 29.89 | 3.75 | -5.68 | 118.90 | -15.42 | 7.48 |
| 22Q3 (15) | 1.00 | -4.76 | -20.63 | 1.17 | -10.0 | -36.76 | 91.29 | 5.21 | 26.81 | 78.09 | 11.94 | 58.66 | 28.81 | 0.21 | -1.97 | 140.57 | 10.01 | 53.09 |
| 22Q2 (14) | 1.05 | -1.87 | -19.85 | 1.30 | -12.16 | -32.99 | 86.77 | 1.87 | 25.17 | 69.76 | 13.08 | 48.39 | 28.75 | -2.21 | 4.17 | 127.78 | 8.78 | 44.01 |
| 22Q1 (13) | 1.07 | 0.0 | -7.76 | 1.48 | -6.33 | -27.45 | 85.18 | 0.52 | 8.68 | 61.69 | 7.14 | 38.35 | 29.40 | -7.23 | 28.38 | 117.47 | 6.18 | 17.4 |
| 21Q4 (12) | 1.07 | -15.08 | -2.73 | 1.58 | -14.59 | -6.51 | 84.74 | 17.71 | 2.64 | 57.58 | 16.98 | 7.21 | 31.69 | 7.83 | 34.91 | 110.63 | 20.49 | -1.91 |
| 21Q3 (11) | 1.26 | -3.82 | 22.33 | 1.85 | -4.64 | 33.09 | 71.99 | 3.85 | -18.72 | 49.22 | 4.7 | -25.08 | 29.39 | 6.49 | 5.87 | 91.82 | 3.48 | -27.42 |
| 21Q2 (10) | 1.31 | 12.93 | 45.56 | 1.94 | -4.9 | 34.72 | 69.32 | -11.56 | -31.1 | 47.01 | 5.43 | -25.56 | 27.60 | 20.52 | -5.41 | 88.73 | -11.32 | -34.07 |
| 21Q1 (9) | 1.16 | 5.45 | 1.75 | 2.04 | 20.71 | 6.81 | 78.38 | -5.06 | -2.04 | 44.59 | -16.98 | -6.52 | 22.90 | -2.51 | 2.28 | 100.06 | -11.28 | -5.0 |
| 20Q4 (8) | 1.10 | 6.8 | -4.35 | 1.69 | 21.58 | -11.98 | 82.56 | -6.79 | 4.28 | 53.71 | -18.25 | 13.43 | 23.49 | -15.38 | 6.29 | 112.78 | -10.85 | 8.01 |
| 20Q3 (7) | 1.03 | 14.44 | -23.13 | 1.39 | -3.47 | -17.75 | 88.57 | -11.97 | 30.67 | 65.70 | 4.04 | 21.78 | 27.76 | -4.87 | 20.75 | 126.51 | -6.0 | 28.12 |
| 20Q2 (6) | 0.90 | -21.05 | -31.3 | 1.44 | -24.61 | 10.77 | 100.61 | 25.75 | 45.03 | 63.15 | 32.39 | -9.62 | 29.18 | 30.33 | 4.33 | 134.58 | 27.77 | 20.95 |
| 20Q1 (5) | 1.14 | -0.87 | -19.72 | 1.91 | -0.52 | 46.92 | 80.01 | 1.06 | 25.11 | 47.70 | 0.74 | -31.93 | 22.39 | 1.31 | -22.95 | 105.33 | 0.87 | 0.36 |
| 19Q4 (4) | 1.15 | -14.18 | 0.0 | 1.92 | 13.61 | 0.0 | 79.17 | 16.8 | 0.0 | 47.35 | -12.23 | 0.0 | 22.10 | -3.87 | 0.0 | 104.42 | 5.75 | 0.0 |
| 19Q3 (3) | 1.34 | 2.29 | 0.0 | 1.69 | 30.0 | 0.0 | 67.78 | -2.29 | 0.0 | 53.95 | -22.79 | 0.0 | 22.99 | -17.8 | 0.0 | 98.74 | -11.26 | 0.0 |
| 19Q2 (2) | 1.31 | -7.75 | 0.0 | 1.30 | 0.0 | 0.0 | 69.37 | 8.48 | 0.0 | 69.87 | -0.29 | 0.0 | 27.97 | -3.75 | 0.0 | 111.27 | 6.02 | 0.0 |
| 19Q1 (1) | 1.42 | 0.0 | 0.0 | 1.30 | 0.0 | 0.0 | 63.95 | 0.0 | 0.0 | 70.07 | 0.0 | 0.0 | 29.06 | 0.0 | 0.0 | 104.95 | 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) | 4.24 | 1.19 | 5.80 | -2.52 | 86.12 | -1.08 | 62.94 | 2.59 | 34.24 | 5.65 | 114.82 | -1.02 |
| 2022 (9) | 4.19 | -13.61 | 5.95 | -18.49 | 87.06 | 15.6 | 61.35 | 22.68 | 32.41 | 27.15 | 116.00 | 16.19 |
| 2021 (8) | 4.85 | 28.65 | 7.30 | 4.58 | 75.31 | -22.3 | 50.01 | -4.32 | 25.49 | 4.21 | 99.84 | -19.96 |
| 2020 (7) | 3.77 | -27.22 | 6.98 | 5.44 | 96.93 | 37.47 | 52.27 | -5.14 | 24.46 | 2.47 | 124.73 | 22.6 |
| 2019 (6) | 5.18 | -19.69 | 6.62 | 2.48 | 70.51 | 24.55 | 55.10 | -2.55 | 23.87 | -21.97 | 101.74 | 23.22 |
| 2018 (5) | 6.45 | -18.04 | 6.46 | -29.71 | 56.61 | 22.14 | 56.54 | 42.35 | 30.59 | 10.19 | 82.57 | 41.61 |
| 2017 (4) | 7.87 | -0.13 | 9.19 | 10.06 | 46.35 | 0.04 | 39.72 | -9.15 | 27.76 | 13.49 | 58.31 | -11.1 |
| 2016 (3) | 7.88 | 3.55 | 8.35 | 12.53 | 46.33 | -3.34 | 43.72 | -11.07 | 24.46 | -4.08 | 65.59 | -8.38 |
| 2015 (2) | 7.61 | 22.35 | 7.42 | 9.44 | 47.93 | -18.26 | 49.16 | -8.74 | 25.50 | -21.17 | 71.59 | -10.69 |
| 2014 (1) | 6.22 | -10.5 | 6.78 | -23.3 | 58.64 | 11.7 | 53.87 | 30.5 | 32.35 | 17.21 | 80.16 | 21.12 |
