- 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) | 1.59 | 4.61 | 6.71 | 1.25 | 0.0 | 5.93 | 57.21 | -4.32 | -6.46 | 72.81 | 0.22 | -5.5 | 52.52 | 9.76 | 58.53 | 77.50 | -8.38 | -26.25 |
| 23Q3 (19) | 1.52 | 6.29 | 3.4 | 1.25 | -0.79 | -1.57 | 59.79 | -5.86 | -3.53 | 72.65 | 0.55 | 1.17 | 47.85 | 40.78 | 127.32 | 84.59 | -16.88 | -24.96 |
| 23Q2 (18) | 1.43 | -10.06 | -13.86 | 1.26 | -2.33 | 3.28 | 63.51 | 11.05 | 16.06 | 72.25 | 2.16 | -2.96 | 33.99 | -10.9 | 41.1 | 101.77 | 13.37 | -3.15 |
| 23Q1 (17) | 1.59 | 6.71 | -2.45 | 1.29 | 9.32 | 20.56 | 57.19 | -6.49 | 2.73 | 70.72 | -8.22 | -16.79 | 38.15 | 15.15 | 0.74 | 89.77 | -14.58 | -12.67 |
| 22Q4 (16) | 1.49 | 1.36 | 6.43 | 1.18 | -7.09 | 16.83 | 61.16 | -1.32 | -5.75 | 77.05 | 7.3 | -14.18 | 33.13 | 57.39 | -31.63 | 105.09 | -6.78 | -1.06 |
| 22Q3 (15) | 1.47 | -11.45 | -7.55 | 1.27 | 4.1 | 2.42 | 61.98 | 13.27 | 8.45 | 71.81 | -3.55 | -1.97 | 21.05 | -12.62 | -45.75 | 112.73 | 7.28 | 23.07 |
| 22Q2 (14) | 1.66 | 1.84 | -11.7 | 1.22 | 14.02 | -23.75 | 54.72 | -1.71 | 12.87 | 74.45 | -12.4 | 31.17 | 24.09 | -36.39 | -30.34 | 105.08 | 2.23 | 48.71 |
| 22Q1 (13) | 1.63 | 16.43 | -12.37 | 1.07 | 5.94 | -30.97 | 55.67 | -14.21 | 14.1 | 84.99 | -5.34 | 44.61 | 37.87 | -21.85 | -7.72 | 102.79 | -3.23 | 54.52 |
| 21Q4 (12) | 1.40 | -11.95 | -16.17 | 1.01 | -18.55 | -35.67 | 64.89 | 13.54 | 19.28 | 89.78 | 22.57 | 55.09 | 48.46 | 24.9 | 25.32 | 106.22 | 15.96 | 44.28 |
| 21Q3 (11) | 1.59 | -15.43 | 9.66 | 1.24 | -22.5 | -28.32 | 57.15 | 17.88 | -8.68 | 73.25 | 29.05 | 39.15 | 38.80 | 12.2 | 35.52 | 91.60 | 29.63 | 5.79 |
| 21Q2 (10) | 1.88 | 1.08 | 25.33 | 1.60 | 3.23 | -3.03 | 48.48 | -0.64 | -20.29 | 56.76 | -3.42 | 3.12 | 34.58 | -15.74 | 23.37 | 70.66 | 6.22 | -19.55 |
| 21Q1 (9) | 1.86 | 11.38 | 5.08 | 1.55 | -1.27 | -4.32 | 48.79 | -10.31 | -4.95 | 58.77 | 1.52 | 4.59 | 41.04 | 6.13 | 35.22 | 66.52 | -9.64 | -13.79 |
| 20Q4 (8) | 1.67 | 15.17 | -2.91 | 1.57 | -9.25 | -3.68 | 54.40 | -13.07 | 2.82 | 57.89 | 9.97 | 3.91 | 38.67 | 35.07 | -5.22 | 73.62 | -14.98 | 8.54 |
| 20Q3 (7) | 1.45 | -3.33 | -20.33 | 1.73 | 4.85 | -7.98 | 62.58 | 2.89 | 24.99 | 52.64 | -4.36 | 8.51 | 28.63 | 2.14 | -41.16 | 86.59 | -1.41 | 73.46 |
| 20Q2 (6) | 1.50 | -15.25 | -11.24 | 1.65 | 1.85 | -11.76 | 60.82 | 18.49 | 12.94 | 55.04 | -2.05 | 13.09 | 28.03 | -7.64 | -44.43 | 87.83 | 13.83 | 68.61 |
| 20Q1 (5) | 1.77 | 2.91 | -4.84 | 1.62 | -0.61 | -19.8 | 51.33 | -2.99 | 4.9 | 56.19 | 0.86 | 24.59 | 30.35 | -25.61 | -21.72 | 77.16 | 13.75 | 39.66 |
| 19Q4 (4) | 1.72 | -5.49 | 0.0 | 1.63 | -13.3 | 0.0 | 52.91 | 5.67 | 0.0 | 55.71 | 14.84 | 0.0 | 40.80 | -16.15 | 0.0 | 67.83 | 35.88 | 0.0 |
| 19Q3 (3) | 1.82 | 7.69 | 0.0 | 1.88 | 0.53 | 0.0 | 50.07 | -7.02 | 0.0 | 48.51 | -0.33 | 0.0 | 48.66 | -3.53 | 0.0 | 49.92 | -4.17 | 0.0 |
| 19Q2 (2) | 1.69 | -9.14 | 0.0 | 1.87 | -7.43 | 0.0 | 53.85 | 10.06 | 0.0 | 48.67 | 7.92 | 0.0 | 50.44 | 30.1 | 0.0 | 52.09 | -5.72 | 0.0 |
| 19Q1 (1) | 1.86 | 0.0 | 0.0 | 2.02 | 0.0 | 0.0 | 48.93 | 0.0 | 0.0 | 45.10 | 0.0 | 0.0 | 38.77 | 0.0 | 0.0 | 55.25 | 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) | 6.03 | -12.86 | 4.72 | -2.68 | 60.50 | 14.69 | 77.36 | 2.78 | 47.99 | 8.18 | 89.87 | 7.42 |
| 2022 (9) | 6.92 | -17.32 | 4.85 | -16.09 | 52.75 | 20.93 | 75.27 | 19.29 | 44.36 | 13.42 | 83.66 | 23.74 |
| 2021 (8) | 8.37 | 8.0 | 5.78 | -9.83 | 43.62 | -7.37 | 63.10 | 10.9 | 39.11 | 8.13 | 67.61 | -0.32 |
| 2020 (7) | 7.75 | 4.31 | 6.41 | -4.47 | 47.09 | -4.15 | 56.90 | 4.65 | 36.17 | -0.14 | 67.83 | 0.82 |
| 2019 (6) | 7.43 | -5.59 | 6.71 | 4.19 | 49.13 | 5.88 | 54.37 | -4.06 | 36.22 | -5.33 | 67.28 | 3.81 |
| 2018 (5) | 7.87 | 5.35 | 6.44 | 34.73 | 46.40 | -5.03 | 56.67 | -25.84 | 38.26 | -29.5 | 64.81 | -8.73 |
| 2017 (4) | 7.47 | 11.33 | 4.78 | 8.39 | 48.86 | -10.17 | 76.42 | -7.6 | 54.27 | -8.34 | 71.01 | -8.83 |
| 2016 (3) | 6.71 | -17.06 | 4.41 | -13.7 | 54.39 | 20.6 | 82.71 | 15.71 | 59.21 | 84.23 | 77.89 | -7.76 |
| 2015 (2) | 8.09 | -7.54 | 5.11 | -0.39 | 45.10 | 8.1 | 71.48 | 0.53 | 32.14 | 30.23 | 84.44 | -4.21 |
| 2014 (1) | 8.75 | -14.63 | 5.13 | -14.64 | 41.72 | 17.09 | 71.10 | 17.15 | 24.68 | 10.67 | 88.15 | 19.09 |
