- 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) | 0.66 | 8.2 | 6.45 | 1.35 | 1.5 | 11.57 | 138.67 | -7.35 | -6.02 | 67.25 | -1.7 | -10.38 | 48.19 | -6.54 | 16.04 | 157.73 | -5.28 | -12.89 |
| 23Q3 (19) | 0.61 | -24.69 | 1.67 | 1.33 | -6.34 | 15.65 | 149.67 | 32.6 | -0.74 | 68.41 | 7.07 | -13.39 | 51.56 | 20.52 | 12.77 | 166.52 | 24.29 | -9.53 |
| 23Q2 (18) | 0.81 | 37.29 | 26.56 | 1.42 | 30.28 | 32.71 | 112.87 | -27.33 | -21.12 | 63.89 | -23.37 | -25.17 | 42.78 | -5.69 | -9.88 | 133.98 | -30.7 | -25.98 |
| 23Q1 (17) | 0.59 | -4.84 | 11.32 | 1.09 | -9.92 | 1.87 | 155.31 | 5.25 | -9.07 | 83.37 | 11.1 | -1.61 | 45.36 | 9.22 | -0.72 | 193.32 | 6.77 | -7.87 |
| 22Q4 (16) | 0.62 | 3.33 | -16.22 | 1.21 | 5.22 | -3.97 | 147.56 | -2.14 | 19.28 | 75.04 | -5.0 | 3.93 | 41.53 | -9.16 | 9.72 | 181.07 | -1.62 | 14.55 |
| 22Q3 (15) | 0.60 | -6.25 | -1.64 | 1.15 | 7.48 | 16.16 | 150.79 | 5.38 | 1.71 | 78.99 | -7.48 | -13.95 | 45.72 | -3.69 | -9.2 | 184.06 | 1.69 | -2.97 |
| 22Q2 (14) | 0.64 | 20.75 | 0.0 | 1.07 | 0.0 | 5.94 | 143.09 | -16.22 | 0.85 | 85.38 | 0.77 | -4.96 | 47.47 | 3.9 | -12.11 | 181.00 | -13.74 | 1.85 |
| 22Q1 (13) | 0.53 | -28.38 | -5.36 | 1.07 | -15.08 | 8.08 | 170.80 | 38.06 | 4.25 | 84.73 | 17.35 | -8.1 | 45.69 | 20.71 | -28.35 | 209.84 | 32.75 | 9.14 |
| 21Q4 (12) | 0.74 | 21.31 | -6.33 | 1.26 | 27.27 | -3.82 | 123.71 | -16.55 | 6.83 | 72.20 | -21.35 | 3.77 | 37.85 | -24.83 | -32.62 | 158.07 | -16.67 | 22.34 |
| 21Q3 (11) | 0.61 | -4.69 | -8.96 | 0.99 | -1.98 | -17.5 | 148.25 | 4.49 | 9.77 | 91.80 | 2.18 | 20.95 | 50.35 | -6.78 | -23.43 | 189.69 | 6.74 | 30.63 |
| 21Q2 (10) | 0.64 | 14.29 | -25.58 | 1.01 | 2.02 | -37.27 | 141.88 | -13.4 | 34.06 | 89.84 | -2.56 | 58.67 | 54.01 | -15.31 | 31.99 | 177.71 | -7.57 | 46.22 |
| 21Q1 (9) | 0.56 | -29.11 | 27.27 | 0.99 | -24.43 | -10.81 | 163.84 | 41.49 | -21.4 | 92.20 | 32.51 | 12.89 | 63.77 | 13.53 | 47.0 | 192.27 | 48.8 | -22.08 |
| 20Q4 (8) | 0.79 | 17.91 | 6.76 | 1.31 | 9.17 | -9.03 | 115.80 | -14.26 | -5.94 | 69.58 | -8.33 | 10.22 | 56.17 | -14.58 | 62.67 | 129.21 | -11.02 | -14.83 |
| 20Q3 (7) | 0.67 | -22.09 | 13.56 | 1.20 | -25.47 | 20.0 | 135.06 | 27.62 | -13.04 | 75.90 | 34.05 | -16.84 | 65.76 | 60.7 | 42.03 | 145.21 | 19.48 | -27.5 |
| 20Q2 (6) | 0.86 | 95.45 | 22.86 | 1.61 | 45.05 | 35.29 | 105.83 | -49.23 | -18.63 | 56.62 | -30.67 | -26.24 | 40.92 | -5.67 | 19.61 | 121.54 | -50.74 | -29.59 |
| 20Q1 (5) | 0.44 | -40.54 | 0.0 | 1.11 | -22.92 | 18.09 | 208.45 | 69.32 | 0.98 | 81.67 | 29.37 | -15.89 | 43.38 | 25.63 | -11.67 | 246.74 | 62.65 | -3.02 |
| 19Q4 (4) | 0.74 | 25.42 | 0.0 | 1.44 | 44.0 | 0.0 | 123.11 | -20.74 | 0.0 | 63.13 | -30.83 | 0.0 | 34.53 | -25.42 | 0.0 | 151.70 | -24.26 | 0.0 |
| 19Q3 (3) | 0.59 | -15.71 | 0.0 | 1.00 | -15.97 | 0.0 | 155.32 | 19.42 | 0.0 | 91.27 | 18.9 | 0.0 | 46.30 | 35.34 | 0.0 | 200.29 | 16.04 | 0.0 |
| 19Q2 (2) | 0.70 | 59.09 | 0.0 | 1.19 | 26.6 | 0.0 | 130.06 | -37.0 | 0.0 | 76.76 | -20.95 | 0.0 | 34.21 | -30.34 | 0.0 | 172.61 | -32.16 | 0.0 |
| 19Q1 (1) | 0.44 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | 206.43 | 0.0 | 0.0 | 97.10 | 0.0 | 0.0 | 49.11 | 0.0 | 0.0 | 254.43 | 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) | 2.66 | 12.24 | 5.60 | 13.13 | 137.34 | -10.74 | 65.23 | -11.48 | 39.92 | 1.29 | 162.65 | -13.55 |
| 2022 (9) | 2.37 | -1.66 | 4.95 | -0.6 | 153.87 | 1.56 | 73.69 | 0.61 | 39.41 | -20.21 | 188.15 | 7.29 |
| 2021 (8) | 2.41 | -2.43 | 4.98 | 2.89 | 151.51 | 2.5 | 73.24 | -2.79 | 49.39 | -7.92 | 175.36 | 3.45 |
| 2020 (7) | 2.47 | 16.51 | 4.84 | -7.28 | 147.82 | -14.03 | 75.34 | 7.69 | 53.64 | 25.47 | 169.52 | -14.88 |
| 2019 (6) | 2.12 | -2.75 | 5.22 | -10.15 | 171.94 | 2.86 | 69.96 | 11.4 | 42.75 | -19.48 | 199.15 | 12.59 |
| 2018 (5) | 2.18 | 0.46 | 5.81 | -11.03 | 167.16 | -0.64 | 62.80 | 12.26 | 53.09 | -15.15 | 176.88 | 9.46 |
| 2017 (4) | 2.17 | -3.13 | 6.53 | 4.48 | 168.23 | 3.41 | 55.94 | -4.2 | 62.57 | 15.98 | 161.59 | -3.31 |
| 2016 (3) | 2.24 | 6.16 | 6.25 | 3.65 | 162.69 | -5.84 | 58.39 | -3.5 | 53.95 | 26.64 | 167.12 | -12.36 |
| 2015 (2) | 2.11 | -7.86 | 6.03 | -5.04 | 172.78 | 8.42 | 60.51 | 5.34 | 42.60 | -1.68 | 190.69 | 9.92 |
| 2014 (1) | 2.29 | 4.09 | 6.35 | 17.38 | 159.36 | -4.05 | 57.44 | -14.85 | 43.33 | -18.8 | 173.48 | -3.72 |
