- 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) | 1.56 | -1.89 | 1.3 | 1.23 | 0.82 | 12.84 | 58.25 | 2.03 | -1.37 | 73.73 | -1.4 | -12.08 | 12.65 | -6.23 | -45.78 | 119.32 | 0.79 | -0.23 |
| 23Q3 (19) | 1.59 | -9.66 | 6.0 | 1.22 | 10.91 | -21.29 | 57.09 | 10.55 | -5.96 | 74.78 | -9.45 | 27.09 | 13.49 | -11.02 | -34.36 | 118.38 | -0.58 | 19.56 |
| 23Q2 (18) | 1.76 | 4.76 | 11.39 | 1.10 | 15.79 | -36.05 | 51.64 | -4.83 | -10.21 | 82.58 | -13.66 | 56.25 | 15.16 | -22.85 | -19.53 | 119.07 | -8.58 | 30.12 |
| 23Q1 (17) | 1.68 | 9.09 | 15.07 | 0.95 | -12.84 | -43.45 | 54.26 | -8.13 | -12.91 | 95.64 | 14.05 | 76.72 | 19.65 | -15.77 | 3.58 | 130.25 | 8.91 | 33.66 |
| 22Q4 (16) | 1.54 | 2.67 | 4.76 | 1.09 | -29.68 | -35.88 | 59.06 | -2.72 | -4.39 | 83.86 | 42.52 | 56.98 | 23.33 | 13.53 | 18.79 | 119.59 | 20.79 | 25.16 |
| 22Q3 (15) | 1.50 | -5.06 | -9.64 | 1.55 | -9.88 | -10.4 | 60.71 | 5.56 | 10.87 | 58.84 | 11.33 | 11.97 | 20.55 | 9.08 | 5.06 | 99.01 | 8.2 | 12.82 |
| 22Q2 (14) | 1.58 | 8.22 | -0.63 | 1.72 | 2.38 | 0.0 | 57.51 | -7.69 | 0.68 | 52.85 | -2.35 | -0.09 | 18.84 | -0.69 | -5.09 | 91.51 | -6.1 | 1.49 |
| 22Q1 (13) | 1.46 | -0.68 | -4.58 | 1.68 | -1.18 | -5.08 | 62.30 | 0.86 | 4.51 | 54.12 | 1.31 | 5.25 | 18.97 | -3.41 | -5.1 | 97.45 | 1.99 | 7.04 |
| 21Q4 (12) | 1.47 | -11.45 | -5.77 | 1.70 | -1.73 | -7.61 | 61.77 | 12.8 | 5.86 | 53.42 | 1.66 | 7.79 | 19.64 | 0.41 | -2.39 | 95.55 | 8.88 | 8.84 |
| 21Q3 (11) | 1.66 | 4.4 | 9.93 | 1.73 | 0.58 | -9.42 | 54.76 | -4.13 | -9.28 | 52.55 | -0.66 | 10.42 | 19.56 | -1.46 | -3.41 | 87.76 | -2.67 | 0.07 |
| 21Q2 (10) | 1.59 | 3.92 | 11.19 | 1.72 | -2.82 | -8.02 | 57.12 | -4.18 | -9.98 | 52.90 | 2.88 | 8.74 | 19.85 | -0.7 | 1.79 | 90.17 | -0.96 | -2.61 |
| 21Q1 (9) | 1.53 | -1.92 | 5.52 | 1.77 | -3.8 | 0.0 | 59.61 | 2.16 | -5.0 | 51.42 | 3.75 | 0.29 | 19.99 | -0.65 | 10.93 | 91.04 | 3.7 | -5.17 |
| 20Q4 (8) | 1.56 | 3.31 | 11.43 | 1.84 | -3.66 | 31.43 | 58.35 | -3.33 | -10.3 | 49.56 | 4.14 | -23.52 | 20.12 | -0.64 | -1.9 | 87.79 | 0.1 | -19.71 |
| 20Q3 (7) | 1.51 | 5.59 | 16.15 | 1.91 | 2.14 | 52.8 | 60.36 | -4.87 | -13.65 | 47.59 | -2.18 | -34.73 | 20.25 | 3.85 | -10.0 | 87.70 | -5.28 | -27.1 |
| 20Q2 (6) | 1.43 | -1.38 | 7.52 | 1.87 | 5.65 | 55.83 | 63.45 | 1.12 | -7.06 | 48.65 | -5.11 | -35.63 | 19.50 | 8.21 | -22.8 | 92.59 | -3.55 | -21.92 |
| 20Q1 (5) | 1.45 | 3.57 | 12.4 | 1.77 | 26.43 | 40.48 | 62.75 | -3.54 | -10.79 | 51.27 | -20.88 | -29.23 | 18.02 | -12.14 | -32.23 | 96.00 | -12.2 | -17.38 |
| 19Q4 (4) | 1.40 | 7.69 | 0.0 | 1.40 | 12.0 | 0.0 | 65.05 | -6.94 | 0.0 | 64.80 | -11.12 | 0.0 | 20.51 | -8.84 | 0.0 | 109.34 | -9.11 | 0.0 |
| 19Q3 (3) | 1.30 | -2.26 | 0.0 | 1.25 | 4.17 | 0.0 | 69.90 | 2.39 | 0.0 | 72.91 | -3.53 | 0.0 | 22.50 | -10.93 | 0.0 | 120.30 | 1.45 | 0.0 |
| 19Q2 (2) | 1.33 | 3.1 | 0.0 | 1.20 | -4.76 | 0.0 | 68.27 | -2.94 | 0.0 | 75.58 | 4.32 | 0.0 | 25.26 | -5.0 | 0.0 | 118.58 | 2.06 | 0.0 |
| 19Q1 (1) | 1.29 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 70.34 | 0.0 | 0.0 | 72.45 | 0.0 | 0.0 | 26.59 | 0.0 | 0.0 | 116.19 | 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) | 7.30 | 1.81 | 4.82 | -13.93 | 49.99 | -1.77 | 75.77 | 16.34 | 15.41 | -16.66 | 110.35 | 13.16 |
| 2022 (9) | 7.17 | 23.83 | 5.60 | -19.77 | 50.89 | -19.3 | 65.13 | 24.6 | 18.49 | -4.79 | 97.52 | 1.68 |
| 2021 (8) | 5.79 | -6.46 | 6.98 | -1.41 | 63.06 | 6.97 | 52.27 | 1.38 | 19.42 | 4.58 | 95.91 | 4.32 |
| 2020 (7) | 6.19 | 17.01 | 7.08 | 28.73 | 58.95 | -14.58 | 51.56 | -22.24 | 18.57 | -21.18 | 91.94 | -17.73 |
| 2019 (6) | 5.29 | -10.34 | 5.50 | -9.09 | 69.01 | 11.61 | 66.31 | 9.82 | 23.56 | -6.95 | 111.76 | 15.35 |
| 2018 (5) | 5.90 | -4.84 | 6.05 | -10.9 | 61.83 | 5.03 | 60.38 | 12.27 | 25.32 | -3.73 | 96.89 | 12.21 |
| 2017 (4) | 6.20 | -15.76 | 6.79 | -10.66 | 58.87 | 18.76 | 53.78 | 11.93 | 26.30 | 21.31 | 86.35 | 13.72 |
| 2016 (3) | 7.36 | 11.18 | 7.60 | 9.83 | 49.57 | -10.09 | 48.05 | -8.94 | 21.68 | -4.28 | 75.93 | -10.93 |
| 2015 (2) | 6.62 | -2.93 | 6.92 | -5.85 | 55.13 | 3.03 | 52.77 | 6.24 | 22.65 | -4.23 | 85.25 | 7.18 |
| 2014 (1) | 6.82 | -9.19 | 7.35 | -9.26 | 53.51 | 10.06 | 49.67 | 10.23 | 23.65 | 18.37 | 79.54 | 7.92 |
