- 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) | 0.86 | -2.27 | 1.18 | 1.82 | 1.11 | 18.18 | 105.66 | 1.9 | -1.22 | 50.13 | -1.05 | -15.11 | 42.89 | -1.99 | 3.32 | 112.91 | 2.1 | -9.31 |
| 23Q3 (19) | 0.88 | -12.87 | -1.12 | 1.80 | 9.76 | 25.87 | 103.69 | 15.34 | 1.37 | 50.66 | -8.46 | -20.67 | 43.76 | -12.93 | 12.26 | 110.59 | 16.44 | -13.03 |
| 23Q2 (18) | 1.01 | -15.83 | 4.12 | 1.64 | 2.5 | 34.43 | 89.90 | 18.7 | -4.41 | 55.34 | -2.67 | -25.82 | 50.26 | 1.64 | 10.53 | 94.98 | 14.23 | -22.9 |
| 23Q1 (17) | 1.20 | 41.18 | 44.58 | 1.60 | 3.9 | 42.86 | 75.74 | -29.2 | -31.1 | 56.86 | -3.71 | -30.21 | 49.45 | 19.13 | -9.38 | 83.15 | -33.21 | -39.23 |
| 22Q4 (16) | 0.85 | -4.49 | -1.16 | 1.54 | 7.69 | 21.26 | 106.97 | 4.58 | 0.85 | 59.05 | -7.53 | -17.61 | 41.51 | 6.49 | -12.89 | 124.50 | -2.09 | -4.3 |
| 22Q3 (15) | 0.89 | -8.25 | 4.71 | 1.43 | 17.21 | 19.17 | 102.29 | 8.76 | -3.96 | 63.86 | -14.4 | -15.92 | 38.98 | -14.27 | -26.29 | 127.16 | 3.22 | -1.87 |
| 22Q2 (14) | 0.97 | 16.87 | -3.96 | 1.22 | 8.93 | -4.69 | 94.05 | -14.45 | 4.88 | 74.60 | -8.43 | 5.29 | 45.47 | -16.68 | -26.36 | 123.19 | -9.97 | 24.72 |
| 22Q1 (13) | 0.83 | -3.49 | -16.16 | 1.12 | -11.81 | -32.12 | 109.93 | 3.64 | 19.85 | 81.47 | 13.67 | 47.32 | 54.57 | 14.52 | -6.7 | 136.83 | 5.18 | 54.56 |
| 21Q4 (12) | 0.86 | 1.18 | -8.51 | 1.27 | 5.83 | -36.5 | 106.07 | -0.41 | 9.13 | 71.67 | -5.64 | 57.72 | 47.65 | -9.89 | -8.38 | 130.09 | 0.39 | 43.54 |
| 21Q3 (11) | 0.85 | -15.84 | -7.61 | 1.20 | -6.25 | -46.19 | 106.51 | 18.78 | 7.53 | 75.95 | 7.2 | 85.88 | 52.88 | -14.36 | 9.96 | 129.58 | 31.19 | 41.12 |
| 21Q2 (10) | 1.01 | 2.02 | 26.25 | 1.28 | -22.42 | -26.86 | 89.67 | -2.24 | -20.79 | 70.85 | 28.12 | 36.2 | 61.75 | 5.57 | -1.59 | 98.77 | 11.57 | -3.63 |
| 21Q1 (9) | 0.99 | 5.32 | 8.79 | 1.65 | -17.5 | -16.24 | 91.72 | -5.64 | -7.92 | 55.30 | 21.7 | 19.54 | 58.49 | 12.46 | 5.31 | 88.53 | -2.32 | -2.0 |
| 20Q4 (8) | 0.94 | 2.17 | 22.08 | 2.00 | -10.31 | -0.99 | 97.20 | -1.87 | -17.28 | 45.44 | 11.21 | 1.07 | 52.01 | 8.15 | -0.25 | 90.63 | -1.3 | -17.86 |
| 20Q3 (7) | 0.92 | 15.0 | 2.22 | 2.23 | 27.43 | -3.88 | 99.05 | -12.51 | -2.48 | 40.86 | -21.45 | 4.29 | 48.09 | -23.36 | 4.36 | 91.82 | -10.41 | -3.02 |
| 20Q2 (6) | 0.80 | -12.09 | 11.11 | 1.75 | -11.17 | -9.33 | 113.21 | 13.65 | -10.07 | 52.02 | 12.45 | 10.17 | 62.75 | 12.98 | 1.42 | 102.49 | 13.45 | -7.87 |
| 20Q1 (5) | 0.91 | 18.18 | 7.06 | 1.97 | -2.48 | -8.8 | 99.61 | -15.23 | -7.11 | 46.26 | 2.89 | 9.91 | 55.54 | 6.52 | -4.34 | 90.34 | -18.12 | -1.02 |
| 19Q4 (4) | 0.77 | -14.44 | 0.0 | 2.02 | -12.93 | 0.0 | 117.51 | 15.69 | 0.0 | 44.96 | 14.75 | 0.0 | 52.14 | 13.15 | 0.0 | 110.33 | 16.53 | 0.0 |
| 19Q3 (3) | 0.90 | 25.0 | 0.0 | 2.32 | 20.21 | 0.0 | 101.57 | -19.32 | 0.0 | 39.18 | -17.03 | 0.0 | 46.08 | -25.52 | 0.0 | 94.68 | -14.89 | 0.0 |
| 19Q2 (2) | 0.72 | -15.29 | 0.0 | 1.93 | -10.65 | 0.0 | 125.89 | 17.39 | 0.0 | 47.22 | 12.19 | 0.0 | 61.87 | 6.56 | 0.0 | 111.24 | 21.88 | 0.0 |
| 19Q1 (1) | 0.85 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 107.24 | 0.0 | 0.0 | 42.09 | 0.0 | 0.0 | 58.06 | 0.0 | 0.0 | 91.27 | 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) | 4.08 | 14.29 | 6.79 | 28.84 | 89.36 | -12.6 | 53.78 | -22.37 | 42.79 | -15.4 | 100.36 | -17.02 |
| 2022 (9) | 3.57 | -12.5 | 5.27 | -15.68 | 102.24 | 14.18 | 69.28 | 18.69 | 50.58 | -0.3 | 120.95 | 24.46 |
| 2021 (8) | 4.08 | 12.71 | 6.25 | -12.59 | 89.54 | -11.22 | 58.37 | 14.27 | 50.73 | -10.72 | 97.18 | 2.15 |
| 2020 (7) | 3.62 | 0.84 | 7.15 | -17.91 | 100.86 | -0.66 | 51.08 | 21.94 | 56.82 | 10.8 | 95.13 | 3.25 |
| 2019 (6) | 3.59 | 8.46 | 8.71 | -2.57 | 101.53 | -7.97 | 41.89 | 2.55 | 51.28 | -7.14 | 92.14 | -3.97 |
| 2018 (5) | 3.31 | 7.82 | 8.94 | 15.21 | 110.32 | -7.34 | 40.85 | -13.14 | 55.22 | -17.89 | 95.95 | -2.92 |
| 2017 (4) | 3.07 | -2.85 | 7.76 | -13.1 | 119.06 | 3.05 | 47.03 | 15.04 | 67.25 | 11.4 | 98.84 | 2.89 |
| 2016 (3) | 3.16 | 15.33 | 8.93 | -14.13 | 115.54 | -13.17 | 40.88 | 16.53 | 60.37 | -14.98 | 96.06 | -1.1 |
| 2015 (2) | 2.74 | -4.2 | 10.40 | -4.67 | 133.06 | 4.16 | 35.08 | 4.81 | 71.01 | 0.61 | 97.13 | 7.16 |
| 2014 (1) | 2.86 | -7.74 | 10.91 | 24.4 | 127.75 | 8.34 | 33.47 | -19.56 | 70.58 | 15.76 | 90.64 | -8.04 |
