- 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) | 1.73 | 19.31 | 25.36 | 1.14 | 20.0 | 119.23 | 52.52 | -16.21 | -20.58 | 79.63 | -16.49 | -54.93 | 48.56 | -32.0 | -41.55 | 83.59 | -3.5 | -47.67 |
| 23Q3 (19) | 1.45 | -16.18 | 7.41 | 0.95 | 6.74 | 9.2 | 62.68 | 19.3 | -7.0 | 95.35 | -6.49 | -8.58 | 71.41 | -7.42 | 21.76 | 86.62 | 11.94 | -23.38 |
| 23Q2 (18) | 1.73 | 10.9 | 10.9 | 0.89 | 74.51 | -33.58 | 52.54 | -9.77 | -9.93 | 101.97 | -42.46 | 50.6 | 77.13 | -15.81 | 178.25 | 77.38 | -46.21 | -21.3 |
| 23Q1 (17) | 1.56 | 13.04 | 4.7 | 0.51 | -1.92 | -45.16 | 58.23 | -11.95 | -4.35 | 177.23 | 0.31 | 81.81 | 91.61 | 10.27 | 111.03 | 143.85 | -9.94 | 25.14 |
| 22Q4 (16) | 1.38 | 2.22 | -7.38 | 0.52 | -40.23 | -28.77 | 66.13 | -1.88 | 8.41 | 176.68 | 69.4 | 42.19 | 83.08 | 41.65 | -7.9 | 159.73 | 41.29 | 68.05 |
| 22Q3 (15) | 1.35 | -13.46 | -28.19 | 0.87 | -35.07 | -14.71 | 67.40 | 15.55 | 39.52 | 104.30 | 54.04 | 16.64 | 58.65 | 111.58 | -33.69 | 113.05 | 14.98 | 129.4 |
| 22Q2 (14) | 1.56 | 4.7 | 35.65 | 1.34 | 44.09 | 16.52 | 58.33 | -4.19 | -26.25 | 67.71 | -30.54 | -14.17 | 27.72 | -36.14 | -74.25 | 98.32 | -14.47 | 95.39 |
| 22Q1 (13) | 1.49 | 0.0 | -13.87 | 0.93 | 27.4 | -57.14 | 60.88 | -0.2 | 15.83 | 97.48 | -21.55 | 132.1 | 43.41 | -51.88 | -33.91 | 114.95 | 20.94 | 298.03 |
| 21Q4 (12) | 1.49 | -20.74 | -10.24 | 0.73 | -28.43 | -50.34 | 61.00 | 26.27 | 11.07 | 124.26 | 38.96 | 100.19 | 90.21 | 1.99 | 18.32 | 95.05 | 92.88 | 133.31 |
| 21Q3 (11) | 1.88 | 63.48 | -16.81 | 1.02 | -11.3 | -36.25 | 48.31 | -38.92 | 20.2 | 89.42 | 13.35 | 57.37 | 88.45 | -17.84 | 29.73 | 49.28 | -2.07 | 70.93 |
| 21Q2 (10) | 1.15 | -33.53 | -49.56 | 1.15 | -47.0 | -16.67 | 79.09 | 50.48 | 98.42 | 78.89 | 87.83 | 19.37 | 107.66 | 63.92 | 38.92 | 50.32 | 74.24 | 76.81 |
| 21Q1 (9) | 1.73 | 4.22 | 2.98 | 2.17 | 47.62 | 33.95 | 52.56 | -4.3 | -2.88 | 42.00 | -32.33 | -25.09 | 65.68 | -13.85 | -3.13 | 28.88 | -29.11 | -31.87 |
| 20Q4 (8) | 1.66 | -26.55 | -0.6 | 1.47 | -8.13 | -20.54 | 54.92 | 36.65 | 0.9 | 62.07 | 9.24 | 26.39 | 76.24 | 11.82 | 17.49 | 40.74 | 41.31 | 5.41 |
| 20Q3 (7) | 2.26 | -0.88 | 37.8 | 1.60 | 15.94 | 2.56 | 40.19 | 0.83 | -27.77 | 56.82 | -14.03 | -2.64 | 68.18 | -12.03 | -9.58 | 28.83 | 1.3 | -25.31 |
| 20Q2 (6) | 2.28 | 35.71 | 58.33 | 1.38 | -14.81 | -2.82 | 39.86 | -26.35 | -37.02 | 66.09 | 17.87 | 3.38 | 77.50 | 14.31 | -3.23 | 28.46 | -32.86 | -39.61 |
| 20Q1 (5) | 1.68 | 0.6 | 9.09 | 1.62 | -12.43 | -1.22 | 54.12 | -0.57 | -8.58 | 56.07 | 14.17 | 1.12 | 67.80 | 4.48 | -15.61 | 42.39 | 9.68 | 23.55 |
| 19Q4 (4) | 1.67 | 1.83 | 0.0 | 1.85 | 18.59 | 0.0 | 54.43 | -2.17 | 0.0 | 49.11 | -15.85 | 0.0 | 64.89 | -13.94 | 0.0 | 38.65 | 0.13 | 0.0 |
| 19Q3 (3) | 1.64 | 13.89 | 0.0 | 1.56 | 9.86 | 0.0 | 55.64 | -12.09 | 0.0 | 58.36 | -8.71 | 0.0 | 75.40 | -5.86 | 0.0 | 38.60 | -18.1 | 0.0 |
| 19Q2 (2) | 1.44 | -6.49 | 0.0 | 1.42 | -13.41 | 0.0 | 63.29 | 6.91 | 0.0 | 63.93 | 15.29 | 0.0 | 80.09 | -0.31 | 0.0 | 47.13 | 37.37 | 0.0 |
| 19Q1 (1) | 1.54 | 0.0 | 0.0 | 1.64 | 0.0 | 0.0 | 59.20 | 0.0 | 0.0 | 55.45 | 0.0 | 0.0 | 80.34 | 0.0 | 0.0 | 34.31 | 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) | 7.88 | 9.44 | 3.19 | 29.67 | 46.30 | -8.73 | 114.24 | -23.01 | 52.85 | -19.08 | 107.68 | -19.53 |
| 2022 (9) | 7.20 | 30.91 | 2.46 | -11.51 | 50.73 | -23.56 | 148.39 | 12.96 | 65.31 | -25.84 | 133.81 | 22.02 |
| 2021 (8) | 5.50 | -3.34 | 2.78 | -49.55 | 66.37 | 3.44 | 131.36 | 98.19 | 88.07 | 0.91 | 109.66 | 154.14 |
| 2020 (7) | 5.69 | 1.07 | 5.51 | -8.77 | 64.16 | -0.96 | 66.28 | 9.61 | 87.28 | -3.65 | 43.15 | 24.5 |
| 2019 (6) | 5.63 | -15.34 | 6.04 | -13.71 | 64.78 | 18.04 | 60.47 | 16.0 | 90.59 | 11.47 | 34.66 | 34.65 |
| 2018 (5) | 6.65 | -5.81 | 7.00 | 1.3 | 54.88 | 6.11 | 52.13 | -1.33 | 81.27 | 6.98 | 25.74 | -9.97 |
| 2017 (4) | 7.06 | -19.5 | 6.91 | 4.22 | 51.72 | 24.24 | 52.83 | -4.05 | 75.97 | -5.91 | 28.59 | 79.25 |
| 2016 (3) | 8.77 | -5.29 | 6.63 | -6.09 | 41.63 | 5.61 | 55.06 | 6.5 | 80.74 | -6.81 | 15.95 | 256.03 |
| 2015 (2) | 9.26 | -7.77 | 7.06 | -31.79 | 39.42 | 8.45 | 51.70 | 46.63 | 86.64 | 27.45 | 4.48 | 23.42 |
| 2014 (1) | 10.04 | 11.31 | 10.35 | 5.61 | 36.35 | -10.2 | 35.26 | -5.34 | 67.98 | -12.23 | 3.63 | 1196.43 |
