- 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) | 1.20 | -5.51 | 4.35 | 0.63 | -12.5 | 10.53 | 75.94 | 6.08 | -4.03 | 143.86 | 14.6 | -9.52 | 37.01 | 17.83 | -9.69 | 182.80 | 10.31 | -7.28 |
| 23Q3 (19) | 1.27 | 2.42 | -5.93 | 0.72 | 5.88 | -7.69 | 71.59 | -2.81 | 6.47 | 125.53 | -6.39 | 7.47 | 31.41 | 3.87 | -23.5 | 165.71 | -6.65 | 15.89 |
| 23Q2 (18) | 1.24 | -2.36 | -8.15 | 0.68 | 9.68 | -11.69 | 73.66 | 2.86 | 9.21 | 134.10 | -8.65 | 12.8 | 30.24 | -5.77 | -34.28 | 177.52 | -4.73 | 26.51 |
| 23Q1 (17) | 1.27 | 10.43 | -7.3 | 0.62 | 8.77 | -21.52 | 71.61 | -9.5 | 8.03 | 146.80 | -7.67 | 27.94 | 32.09 | -21.69 | -23.27 | 186.33 | -5.49 | 33.86 |
| 22Q4 (16) | 1.15 | -14.81 | -23.33 | 0.57 | -26.92 | -35.23 | 79.13 | 17.68 | 30.21 | 159.00 | 36.12 | 53.03 | 40.98 | -0.19 | 8.82 | 197.15 | 37.88 | 55.22 |
| 22Q3 (15) | 1.35 | 0.0 | 0.75 | 0.78 | 1.3 | -12.36 | 67.24 | -0.31 | -1.13 | 116.81 | -1.74 | 13.94 | 41.06 | -10.76 | -12.71 | 142.99 | 1.9 | 15.79 |
| 22Q2 (14) | 1.35 | -1.46 | -8.16 | 0.77 | -2.53 | -33.62 | 67.45 | 1.75 | 9.11 | 118.88 | 3.61 | 50.9 | 46.01 | 10.02 | 6.88 | 140.32 | 0.8 | 43.84 |
| 22Q1 (13) | 1.37 | -8.67 | -1.44 | 0.79 | -10.23 | -26.85 | 66.29 | 9.08 | 1.18 | 114.74 | 10.43 | 36.34 | 41.82 | 11.05 | -8.87 | 139.20 | 9.6 | 34.13 |
| 21Q4 (12) | 1.50 | 11.94 | 5.63 | 0.88 | -1.12 | -31.25 | 60.77 | -10.65 | -4.99 | 103.90 | 1.35 | 45.85 | 37.66 | -19.94 | -1.75 | 127.01 | 2.85 | 31.1 |
| 21Q3 (11) | 1.34 | -8.84 | -14.65 | 0.89 | -23.28 | -25.83 | 68.01 | 10.01 | 17.34 | 102.52 | 30.13 | 35.52 | 47.04 | 9.27 | 42.07 | 123.49 | 26.59 | 22.89 |
| 21Q2 (10) | 1.47 | 5.76 | 0.68 | 1.16 | 7.41 | 39.76 | 61.82 | -5.65 | -0.48 | 78.78 | -6.39 | -28.55 | 43.05 | -6.19 | -0.58 | 97.55 | -6.0 | -24.42 |
| 21Q1 (9) | 1.39 | -2.11 | 19.83 | 1.08 | -15.62 | 44.0 | 65.52 | 2.44 | -16.79 | 84.16 | 18.14 | -30.66 | 45.89 | 19.72 | -2.98 | 103.78 | 7.12 | -32.09 |
| 20Q4 (8) | 1.42 | -9.55 | 2.9 | 1.28 | 6.67 | 42.22 | 63.96 | 10.35 | -3.21 | 71.24 | -5.83 | -29.45 | 38.33 | 15.77 | 5.45 | 96.88 | -3.59 | -25.88 |
| 20Q3 (7) | 1.57 | 7.53 | 14.6 | 1.20 | 44.58 | 53.85 | 57.96 | -6.7 | -12.42 | 75.65 | -31.39 | -35.27 | 33.11 | -23.53 | -17.88 | 100.49 | -22.14 | -29.59 |
| 20Q2 (6) | 1.46 | 25.86 | 18.7 | 0.83 | 10.67 | 18.57 | 62.12 | -21.11 | -16.2 | 110.26 | -9.15 | -15.3 | 43.30 | -8.46 | -4.52 | 129.07 | -15.54 | -18.8 |
| 20Q1 (5) | 1.16 | -15.94 | -10.08 | 0.75 | -16.67 | 5.63 | 78.74 | 19.16 | 11.34 | 121.37 | 20.19 | -5.19 | 47.30 | 30.12 | 9.74 | 152.81 | 16.91 | -1.82 |
| 19Q4 (4) | 1.38 | 0.73 | 0.0 | 0.90 | 15.38 | 0.0 | 66.08 | -0.15 | 0.0 | 100.98 | -13.6 | 0.0 | 36.35 | -9.85 | 0.0 | 130.71 | -8.42 | 0.0 |
| 19Q3 (3) | 1.37 | 11.38 | 0.0 | 0.78 | 11.43 | 0.0 | 66.18 | -10.72 | 0.0 | 116.87 | -10.22 | 0.0 | 40.32 | -11.09 | 0.0 | 142.73 | -10.2 | 0.0 |
| 19Q2 (2) | 1.23 | -4.65 | 0.0 | 0.70 | -1.41 | 0.0 | 74.13 | 4.82 | 0.0 | 130.17 | 1.69 | 0.0 | 45.35 | 5.22 | 0.0 | 158.95 | 2.13 | 0.0 |
| 19Q1 (1) | 1.29 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 70.72 | 0.0 | 0.0 | 128.01 | 0.0 | 0.0 | 43.10 | 0.0 | 0.0 | 155.64 | 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) | 5.24 | -12.23 | 2.49 | -12.63 | 69.66 | 13.88 | 146.70 | 14.39 | 32.93 | -9.51 | 183.43 | 19.87 |
| 2022 (9) | 5.97 | 3.65 | 2.85 | -27.3 | 61.17 | -3.41 | 128.24 | 37.89 | 36.39 | -11.48 | 153.03 | 32.83 |
| 2021 (8) | 5.76 | 9.71 | 3.92 | 0.77 | 63.33 | -8.89 | 93.00 | -0.77 | 41.11 | -8.32 | 115.21 | -2.69 |
| 2020 (7) | 5.25 | 1.16 | 3.89 | 25.08 | 69.51 | -1.1 | 93.72 | -20.09 | 44.84 | 8.49 | 118.39 | -19.04 |
| 2019 (6) | 5.19 | 4.01 | 3.11 | 8.74 | 70.28 | -3.87 | 117.28 | -8.21 | 41.33 | -4.11 | 146.23 | -7.32 |
| 2018 (5) | 4.99 | -12.3 | 2.86 | -23.12 | 73.11 | 13.93 | 127.77 | 30.3 | 43.10 | 19.39 | 157.78 | 25.08 |
| 2017 (4) | 5.69 | -6.72 | 3.72 | -0.53 | 64.17 | 7.2 | 98.06 | 0.39 | 36.10 | -5.12 | 126.14 | 5.57 |
| 2016 (3) | 6.10 | -7.44 | 3.74 | -3.36 | 59.86 | 8.09 | 97.68 | 3.52 | 38.05 | -5.44 | 119.48 | 9.1 |
| 2015 (2) | 6.59 | -14.3 | 3.87 | 9.01 | 55.38 | 16.71 | 94.36 | -8.34 | 40.24 | -14.22 | 109.51 | 5.83 |
| 2014 (1) | 7.69 | 18.13 | 3.55 | -1.66 | 47.45 | -15.42 | 102.95 | 1.91 | 46.91 | -17.53 | 103.48 | 3.24 |
