- 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) | 0.82 | -2.38 | 2.5 | 1.45 | -5.23 | 21.85 | 110.55 | 2.48 | -3.29 | 62.74 | 5.61 | -17.76 | 24.41 | 8.83 | 12.64 | 148.88 | 2.79 | -11.87 |
| 23Q3 (19) | 0.84 | 0.0 | 15.07 | 1.53 | 10.87 | 54.55 | 107.87 | -0.42 | -13.54 | 59.41 | -10.23 | -35.18 | 22.43 | -5.8 | -6.85 | 144.84 | -3.88 | -24.69 |
| 23Q2 (18) | 0.84 | 1.2 | 12.0 | 1.38 | 9.52 | 24.32 | 108.32 | -0.74 | -10.58 | 66.18 | -8.44 | -19.58 | 23.81 | -3.17 | -15.54 | 150.68 | -3.91 | -14.01 |
| 23Q1 (17) | 0.83 | 3.75 | -4.6 | 1.26 | 5.88 | -22.7 | 109.13 | -4.53 | 4.03 | 72.28 | -5.26 | 29.09 | 24.59 | 13.47 | -7.17 | 156.81 | -7.18 | 16.67 |
| 22Q4 (16) | 0.80 | 9.59 | -13.98 | 1.19 | 20.2 | -33.89 | 114.31 | -8.38 | 16.42 | 76.29 | -16.76 | 50.56 | 21.67 | -10.01 | -2.48 | 168.94 | -12.16 | 33.4 |
| 22Q3 (15) | 0.73 | -2.67 | -18.89 | 0.99 | -10.81 | -32.65 | 124.76 | 3.0 | 22.83 | 91.65 | 11.37 | 48.54 | 24.08 | -14.58 | 9.4 | 192.33 | 9.76 | 36.14 |
| 22Q2 (14) | 0.75 | -13.79 | -13.79 | 1.11 | -31.9 | -28.85 | 121.13 | 15.47 | 15.53 | 82.29 | 46.97 | 41.39 | 28.19 | 6.42 | 26.36 | 175.23 | 30.38 | 24.51 |
| 22Q1 (13) | 0.87 | -6.45 | -7.45 | 1.63 | -9.44 | -21.26 | 104.90 | 6.83 | 8.16 | 55.99 | 10.5 | 27.51 | 26.49 | 19.22 | 31.86 | 134.40 | 6.13 | 11.25 |
| 21Q4 (12) | 0.93 | 3.33 | -1.06 | 1.80 | 22.45 | -28.57 | 98.19 | -3.33 | 1.2 | 50.67 | -17.88 | 40.44 | 22.22 | 0.95 | 8.66 | 126.64 | -10.36 | 12.42 |
| 21Q3 (11) | 0.90 | 3.45 | -2.17 | 1.47 | -5.77 | -48.06 | 101.57 | -3.13 | 2.26 | 61.70 | 6.01 | 91.73 | 22.01 | -1.34 | 18.33 | 141.27 | 0.38 | 25.12 |
| 21Q2 (10) | 0.87 | -7.45 | 2.35 | 1.56 | -24.64 | -23.15 | 104.85 | 8.1 | -2.33 | 58.20 | 32.54 | 29.82 | 22.31 | 11.05 | 25.55 | 140.74 | 16.5 | 4.7 |
| 21Q1 (9) | 0.94 | 0.0 | 28.77 | 2.07 | -17.86 | 33.55 | 96.99 | -0.04 | -22.03 | 43.91 | 21.7 | -24.97 | 20.09 | -1.76 | -19.77 | 120.81 | 7.24 | -23.48 |
| 20Q4 (8) | 0.94 | 2.17 | 23.68 | 2.52 | -10.95 | 32.63 | 97.03 | -2.32 | -19.11 | 36.08 | 12.12 | -24.79 | 20.45 | 9.95 | -5.41 | 112.65 | -0.23 | -23.0 |
| 20Q3 (7) | 0.92 | 8.24 | 15.0 | 2.83 | 39.41 | 59.89 | 99.33 | -7.47 | -13.1 | 32.18 | -28.22 | -37.34 | 18.60 | 4.67 | 8.45 | 112.91 | -16.0 | -23.97 |
| 20Q2 (6) | 0.85 | 16.44 | -4.49 | 2.03 | 30.97 | 24.54 | 107.35 | -13.7 | 4.61 | 44.83 | -23.39 | -19.65 | 17.77 | -29.03 | 0.45 | 134.42 | -14.85 | -4.48 |
| 20Q1 (5) | 0.73 | -3.95 | -3.95 | 1.55 | -18.42 | 1.97 | 124.39 | 3.69 | 3.86 | 58.52 | 21.99 | -2.52 | 25.04 | 15.82 | 31.86 | 157.87 | 7.91 | -1.83 |
| 19Q4 (4) | 0.76 | -5.0 | 0.0 | 1.90 | 7.34 | 0.0 | 119.96 | 4.95 | 0.0 | 47.97 | -6.6 | 0.0 | 21.62 | 26.06 | 0.0 | 146.30 | -1.49 | 0.0 |
| 19Q3 (3) | 0.80 | -10.11 | 0.0 | 1.77 | 8.59 | 0.0 | 114.30 | 11.38 | 0.0 | 51.36 | -7.94 | 0.0 | 17.15 | -3.05 | 0.0 | 148.51 | 5.53 | 0.0 |
| 19Q2 (2) | 0.89 | 17.11 | 0.0 | 1.63 | 7.24 | 0.0 | 102.62 | -14.32 | 0.0 | 55.79 | -7.06 | 0.0 | 17.69 | -6.85 | 0.0 | 140.73 | -12.49 | 0.0 |
| 19Q1 (1) | 0.76 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 119.77 | 0.0 | 0.0 | 60.03 | 0.0 | 0.0 | 18.99 | 0.0 | 0.0 | 160.81 | 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) | 3.37 | -0.3 | 5.35 | -12.87 | 108.39 | 0.48 | 68.18 | 14.61 | 22.15 | -7.63 | 154.42 | 7.7 |
| 2022 (9) | 3.38 | -8.4 | 6.14 | -24.94 | 107.87 | 8.96 | 59.49 | 33.36 | 23.98 | 6.44 | 143.38 | 18.43 |
| 2021 (8) | 3.69 | 15.67 | 8.18 | 9.5 | 99.00 | -13.37 | 44.61 | -8.7 | 22.53 | -7.85 | 121.07 | -12.7 |
| 2020 (7) | 3.19 | 0.31 | 7.47 | 6.56 | 114.28 | -0.52 | 48.86 | -6.13 | 24.45 | 18.52 | 138.69 | -5.2 |
| 2019 (6) | 3.18 | 8.53 | 7.01 | -6.41 | 114.88 | -7.85 | 52.05 | 6.81 | 20.63 | 3.77 | 146.29 | -4.7 |
| 2018 (5) | 2.93 | -10.67 | 7.49 | -20.4 | 124.66 | 11.96 | 48.73 | 25.66 | 19.88 | 14.19 | 153.51 | 15.67 |
| 2017 (4) | 3.28 | 15.9 | 9.41 | 15.18 | 111.34 | -13.56 | 38.78 | -13.19 | 17.41 | -19.92 | 132.71 | -12.54 |
| 2016 (3) | 2.83 | 0.0 | 8.17 | -7.79 | 128.80 | -0.14 | 44.67 | 8.4 | 21.74 | -1.14 | 151.74 | 2.4 |
| 2015 (2) | 2.83 | -10.16 | 8.86 | -14.64 | 128.98 | 11.44 | 41.21 | 17.24 | 21.99 | 22.99 | 148.19 | 11.4 |
| 2014 (1) | 3.15 | 6.06 | 10.38 | 5.17 | 115.74 | -5.95 | 35.15 | -4.92 | 17.88 | 1.59 | 133.02 | -6.61 |
