- 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) | 0.59 | -19.18 | 28.26 | 1.38 | -15.34 | -1.43 | 153.02 | 22.56 | -22.23 | 65.88 | 17.68 | 1.06 | 121.80 | 30.03 | 8.67 | 97.11 | 11.42 | -35.2 |
| 23Q3 (19) | 0.73 | 8.96 | 12.31 | 1.63 | -0.61 | -9.44 | 124.85 | -7.79 | -11.32 | 55.98 | 0.7 | 10.83 | 93.67 | 26.92 | 5.16 | 87.16 | -25.63 | -14.73 |
| 23Q2 (18) | 0.67 | 48.89 | 8.06 | 1.64 | 26.15 | 3.8 | 135.40 | -33.51 | -7.33 | 55.59 | -20.78 | -3.62 | 73.80 | -23.35 | -26.57 | 117.20 | -33.98 | 13.47 |
| 23Q1 (17) | 0.45 | -2.17 | -27.42 | 1.30 | -7.14 | -20.25 | 203.63 | 3.49 | 38.2 | 70.17 | 7.64 | 25.66 | 96.28 | -14.1 | -17.86 | 177.52 | 18.45 | 106.47 |
| 22Q4 (16) | 0.46 | -29.23 | -53.06 | 1.40 | -22.22 | -36.65 | 196.76 | 39.76 | 111.89 | 65.19 | 29.06 | 58.0 | 112.08 | 25.83 | 24.57 | 149.87 | 46.62 | 239.38 |
| 22Q3 (15) | 0.65 | 4.84 | -43.97 | 1.80 | 13.92 | -15.09 | 140.78 | -3.65 | 78.81 | 50.51 | -12.43 | 17.49 | 89.07 | -11.37 | 7.9 | 102.22 | -1.04 | 160.97 |
| 22Q2 (14) | 0.62 | 0.0 | -33.33 | 1.58 | -3.07 | 12.86 | 146.11 | -0.83 | 49.02 | 57.68 | 3.3 | -11.36 | 100.50 | -14.26 | -12.04 | 103.29 | 20.13 | 111.4 |
| 22Q1 (13) | 0.62 | -36.73 | -13.89 | 1.63 | -26.24 | -5.23 | 147.34 | 58.67 | 16.35 | 55.84 | 35.34 | 5.44 | 117.21 | 30.28 | -18.66 | 85.98 | 94.7 | 142.27 |
| 21Q4 (12) | 0.98 | -15.52 | 53.12 | 2.21 | 4.25 | -19.34 | 92.86 | 17.95 | -34.56 | 41.26 | -4.02 | 24.31 | 89.97 | 8.99 | -39.0 | 44.16 | 12.74 | 59.94 |
| 21Q3 (11) | 1.16 | 24.73 | 73.13 | 2.12 | 51.43 | -31.17 | 78.73 | -19.7 | -41.75 | 42.99 | -33.93 | 45.53 | 82.55 | -27.75 | -33.66 | 39.17 | -19.83 | -2.71 |
| 21Q2 (10) | 0.93 | 29.17 | 19.23 | 1.40 | -18.6 | -59.54 | 98.05 | -22.57 | -16.07 | 65.07 | 22.87 | 147.41 | 114.25 | -20.71 | 2.21 | 48.86 | 37.67 | 55.8 |
| 21Q1 (9) | 0.72 | 12.5 | 2.86 | 1.72 | -37.23 | -54.13 | 126.63 | -10.76 | -2.09 | 52.96 | 59.57 | 118.3 | 144.10 | -2.3 | 18.2 | 35.49 | 28.54 | 11.99 |
| 20Q4 (8) | 0.64 | -4.48 | -43.36 | 2.74 | -11.04 | -40.56 | 141.90 | 4.99 | 76.1 | 33.19 | 12.36 | 68.14 | 147.49 | 18.53 | 92.62 | 27.61 | -31.42 | 16.25 |
| 20Q3 (7) | 0.67 | -14.1 | -34.95 | 3.08 | -10.98 | 0.98 | 135.15 | 15.68 | 53.39 | 29.54 | 12.32 | -0.87 | 124.43 | 11.32 | 37.48 | 40.26 | 28.38 | 46.93 |
| 20Q2 (6) | 0.78 | 11.43 | 2.63 | 3.46 | -7.73 | 30.08 | 116.83 | -9.67 | -2.97 | 26.30 | 8.41 | -23.17 | 111.78 | -8.31 | 8.59 | 31.36 | -1.04 | -39.33 |
| 20Q1 (5) | 0.70 | -38.05 | 42.86 | 3.75 | -18.66 | 88.44 | 129.33 | 60.5 | -30.96 | 24.26 | 22.9 | -46.86 | 121.91 | 59.21 | -18.38 | 31.69 | 33.43 | -62.09 |
| 19Q4 (4) | 1.13 | 9.71 | 0.0 | 4.61 | 51.15 | 0.0 | 80.58 | -8.55 | 0.0 | 19.74 | -33.76 | 0.0 | 76.57 | -15.4 | 0.0 | 23.75 | -13.32 | 0.0 |
| 19Q3 (3) | 1.03 | 35.53 | 0.0 | 3.05 | 14.66 | 0.0 | 88.11 | -26.82 | 0.0 | 29.80 | -12.94 | 0.0 | 90.51 | -12.07 | 0.0 | 27.40 | -46.99 | 0.0 |
| 19Q2 (2) | 0.76 | 55.1 | 0.0 | 2.66 | 33.67 | 0.0 | 120.40 | -35.72 | 0.0 | 34.23 | -25.02 | 0.0 | 102.94 | -31.08 | 0.0 | 51.69 | -38.16 | 0.0 |
| 19Q1 (1) | 0.49 | 0.0 | 0.0 | 1.99 | 0.0 | 0.0 | 187.32 | 0.0 | 0.0 | 45.65 | 0.0 | 0.0 | 149.37 | 0.0 | 0.0 | 83.59 | 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) | 1.96 | -18.33 | 5.50 | -21.99 | 185.95 | 22.24 | 66.37 | 28.18 | 115.32 | 13.28 | 137.00 | 34.18 |
| 2022 (9) | 2.40 | -14.29 | 7.05 | -24.68 | 152.12 | 16.74 | 51.78 | 32.74 | 101.80 | -18.34 | 102.10 | 128.62 |
| 2021 (8) | 2.80 | 5.66 | 9.36 | -31.38 | 130.31 | -5.28 | 39.01 | 45.72 | 124.67 | -5.99 | 44.66 | 40.75 |
| 2020 (7) | 2.65 | -13.68 | 13.64 | -27.02 | 137.57 | 15.76 | 26.77 | 37.07 | 132.61 | 37.73 | 31.73 | -24.61 |
| 2019 (6) | 3.07 | 12.04 | 18.69 | 73.7 | 118.84 | -10.68 | 19.53 | -42.44 | 96.28 | -14.2 | 42.09 | -23.14 |
| 2018 (5) | 2.74 | 19.13 | 10.76 | 27.79 | 133.05 | -16.06 | 33.93 | -21.75 | 112.22 | 7.18 | 54.76 | -43.65 |
| 2017 (4) | 2.30 | -12.21 | 8.42 | -33.02 | 158.50 | 13.84 | 43.36 | 49.31 | 104.70 | 14.65 | 97.17 | 26.26 |
| 2016 (3) | 2.62 | -10.27 | 12.57 | -26.88 | 139.23 | 11.42 | 29.04 | 36.79 | 91.32 | -16.84 | 76.96 | 111.49 |
| 2015 (2) | 2.92 | -4.89 | 17.19 | 37.41 | 124.96 | 4.97 | 21.23 | -27.24 | 109.81 | 3.28 | 36.39 | -13.17 |
| 2014 (1) | 3.07 | 8.48 | 12.51 | 21.46 | 119.04 | -7.69 | 29.18 | -17.69 | 106.32 | 0.4 | 41.91 | -28.36 |
