- 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) | 1.39 | -26.84 | 13.01 | 2.11 | -28.47 | 12.83 | 65.44 | 36.39 | -11.28 | 43.11 | 39.83 | -11.59 | 109.28 | 45.98 | 1.59 | -0.73 | -118.48 | -104.89 |
| 23Q3 (19) | 1.90 | 7.95 | 3.26 | 2.95 | 46.04 | 26.61 | 47.98 | -7.2 | -3.21 | 30.83 | -31.43 | -21.11 | 74.86 | -11.12 | -1.81 | 3.95 | -68.22 | -68.17 |
| 23Q2 (18) | 1.76 | 35.38 | 0.0 | 2.02 | 29.49 | 14.77 | 51.70 | -26.01 | -0.1 | 44.96 | -22.96 | -13.2 | 84.23 | -23.54 | -3.89 | 12.43 | -31.21 | -21.87 |
| 23Q1 (17) | 1.30 | 5.69 | -3.7 | 1.56 | -16.58 | -1.89 | 69.87 | -5.27 | 3.62 | 58.36 | 19.69 | 2.12 | 110.16 | 2.41 | 9.09 | 18.07 | 20.95 | -23.43 |
| 22Q4 (16) | 1.23 | -33.15 | 19.42 | 1.87 | -19.74 | 4.47 | 73.76 | 48.8 | -16.44 | 48.76 | 24.77 | -4.17 | 107.57 | 41.09 | 2.74 | 14.94 | 20.39 | -56.65 |
| 22Q3 (15) | 1.84 | 4.55 | 36.3 | 2.33 | 32.39 | -0.43 | 49.57 | -4.21 | -26.36 | 39.08 | -24.56 | 0.67 | 76.24 | -13.01 | 9.37 | 12.41 | -22.0 | -65.92 |
| 22Q2 (14) | 1.76 | 30.37 | 13.55 | 1.76 | 10.69 | -24.14 | 51.75 | -23.25 | -11.7 | 51.80 | -9.36 | 32.14 | 87.64 | -13.21 | 69.65 | 15.91 | -32.58 | -65.53 |
| 22Q1 (13) | 1.35 | 31.07 | 20.54 | 1.59 | -11.17 | -9.14 | 67.43 | -23.61 | -16.74 | 57.15 | 12.32 | 9.74 | 100.98 | -3.55 | -2.28 | 23.60 | -31.51 | -20.65 |
| 21Q4 (12) | 1.03 | -23.7 | -20.77 | 1.79 | -23.5 | -8.21 | 88.27 | 31.14 | 26.1 | 50.88 | 31.07 | 8.97 | 104.70 | 50.19 | -10.37 | 34.46 | -5.36 | 31427.27 |
| 21Q3 (11) | 1.35 | -12.9 | -29.69 | 2.34 | 0.86 | -10.0 | 67.31 | 14.84 | 41.71 | 38.82 | -0.97 | 11.14 | 69.71 | 34.94 | -15.76 | 36.41 | -21.12 | 11478.12 |
| 21Q2 (10) | 1.55 | 38.39 | -6.63 | 2.32 | 32.57 | 27.47 | 58.61 | -27.63 | 6.87 | 39.20 | -24.73 | -21.52 | 51.66 | -50.01 | -46.68 | 46.16 | 55.21 | 483.57 |
| 21Q1 (9) | 1.12 | -13.85 | 28.74 | 1.75 | -10.26 | 25.9 | 80.99 | 15.7 | -22.84 | 52.08 | 11.54 | -20.25 | 103.34 | -11.53 | -32.04 | 29.74 | 27136.36 | 63.23 |
| 20Q4 (8) | 1.30 | -32.29 | 14.04 | 1.95 | -25.0 | -28.83 | 70.00 | 47.37 | -12.04 | 46.69 | 33.67 | 40.38 | 116.81 | 41.16 | 8.04 | -0.11 | 65.62 | -102.33 |
| 20Q3 (7) | 1.92 | 15.66 | 18.52 | 2.60 | 42.86 | -24.64 | 47.50 | -13.38 | -15.66 | 34.93 | -30.07 | 32.26 | 82.75 | -14.59 | 7.19 | -0.32 | -104.05 | -105.79 |
| 20Q2 (6) | 1.66 | 90.8 | 26.72 | 1.82 | 30.94 | -35.0 | 54.84 | -47.76 | -20.91 | 49.95 | -23.51 | 53.6 | 96.88 | -36.28 | 11.7 | 7.91 | -56.59 | -47.72 |
| 20Q1 (5) | 0.87 | -23.68 | -21.62 | 1.39 | -49.27 | -56.7 | 104.97 | 31.91 | 28.01 | 65.30 | 96.33 | 130.42 | 152.05 | 40.63 | 81.42 | 18.22 | 286.02 | -31.32 |
| 19Q4 (4) | 1.14 | -29.63 | 0.0 | 2.74 | -20.58 | 0.0 | 79.58 | 41.3 | 0.0 | 33.26 | 25.94 | 0.0 | 108.12 | 40.05 | 0.0 | 4.72 | -14.65 | 0.0 |
| 19Q3 (3) | 1.62 | 23.66 | 0.0 | 3.45 | 23.21 | 0.0 | 56.32 | -18.78 | 0.0 | 26.41 | -18.79 | 0.0 | 77.20 | -10.99 | 0.0 | 5.53 | -63.45 | 0.0 |
| 19Q2 (2) | 1.31 | 18.02 | 0.0 | 2.80 | -12.77 | 0.0 | 69.34 | -15.44 | 0.0 | 32.52 | 14.75 | 0.0 | 86.73 | 3.48 | 0.0 | 15.13 | -42.97 | 0.0 |
| 19Q1 (1) | 1.11 | 0.0 | 0.0 | 3.21 | 0.0 | 0.0 | 82.00 | 0.0 | 0.0 | 28.34 | 0.0 | 0.0 | 83.81 | 0.0 | 0.0 | 26.53 | 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) | 6.68 | -1.91 | 8.96 | -6.08 | 54.65 | 1.9 | 40.74 | 6.51 | 90.38 | 18.52 | 5.00 | -67.99 |
| 2022 (9) | 6.81 | 41.87 | 9.54 | 38.26 | 53.63 | -29.46 | 38.25 | -27.69 | 76.26 | -33.22 | 15.62 | 5.97 |
| 2021 (8) | 4.80 | -2.83 | 6.90 | -22.82 | 76.03 | 2.83 | 52.90 | 29.53 | 114.19 | 3.84 | 14.74 | 206.44 |
| 2020 (7) | 4.94 | -11.63 | 8.94 | -39.92 | 73.94 | 13.21 | 40.84 | 66.49 | 109.97 | 43.58 | 4.81 | -63.73 |
| 2019 (6) | 5.59 | 14.31 | 14.88 | 11.21 | 65.31 | -12.54 | 24.53 | -10.08 | 76.59 | -0.47 | 13.26 | -46.98 |
| 2018 (5) | 4.89 | -10.6 | 13.38 | 11.22 | 74.67 | 11.92 | 27.28 | -10.09 | 76.95 | 0.12 | 25.01 | 23.81 |
| 2017 (4) | 5.47 | 10.95 | 12.03 | 19.46 | 66.72 | -9.86 | 30.34 | -16.28 | 76.86 | -12.63 | 20.20 | -9.42 |
| 2016 (3) | 4.93 | -18.91 | 10.07 | -32.78 | 74.02 | 23.37 | 36.24 | 48.77 | 87.97 | 38.8 | 22.30 | 6.29 |
| 2015 (2) | 6.08 | 9.16 | 14.98 | -3.17 | 60.00 | -8.37 | 24.36 | 3.22 | 63.38 | -3.43 | 20.98 | -10.49 |
| 2014 (1) | 5.57 | 0.72 | 15.47 | -0.83 | 65.48 | -0.76 | 23.60 | 0.85 | 65.63 | 10.04 | 23.44 | -21.16 |
