- 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) | 1.01 | -8.18 | -20.47 | 2.09 | 0.0 | 9.42 | 90.03 | 8.98 | 25.41 | 43.54 | 0.21 | -8.76 | 56.39 | -1.26 | 24.92 | 77.19 | 11.95 | 3.79 |
| 23Q3 (19) | 1.10 | -2.65 | -0.9 | 2.09 | 6.63 | 37.5 | 82.61 | 2.84 | 0.62 | 43.45 | -6.64 | -27.28 | 57.11 | 3.05 | 15.12 | 68.95 | -3.5 | -25.24 |
| 23Q2 (18) | 1.13 | 3.67 | 37.8 | 1.96 | -0.51 | 33.33 | 80.33 | -3.74 | -27.67 | 46.54 | 0.82 | -24.95 | 55.42 | 7.01 | -4.66 | 71.45 | -8.19 | -37.84 |
| 23Q1 (17) | 1.09 | -14.17 | 26.74 | 1.97 | 3.14 | 5.91 | 83.45 | 16.24 | -20.83 | 46.16 | -3.27 | -5.6 | 51.79 | 14.73 | -2.08 | 77.82 | 4.64 | -23.28 |
| 22Q4 (16) | 1.27 | 14.41 | 64.94 | 1.91 | 25.66 | 89.11 | 71.79 | -12.56 | -38.94 | 47.72 | -20.13 | -46.98 | 45.14 | -9.01 | -34.78 | 74.37 | -19.36 | -46.26 |
| 22Q3 (15) | 1.11 | 35.37 | -3.48 | 1.52 | 3.4 | 68.89 | 82.10 | -26.08 | 3.75 | 59.75 | -3.64 | -41.01 | 49.61 | -14.66 | -2.42 | 92.23 | -19.76 | -28.82 |
| 22Q2 (14) | 0.82 | -4.65 | 10.81 | 1.47 | -20.97 | 137.1 | 111.06 | 5.36 | -10.26 | 62.01 | 26.81 | -57.8 | 58.13 | 9.91 | -22.22 | 114.94 | 13.32 | -41.35 |
| 22Q1 (13) | 0.86 | 11.69 | -4.44 | 1.86 | 84.16 | 108.99 | 105.41 | -10.34 | 4.77 | 48.90 | -45.67 | -52.38 | 52.89 | -23.58 | -18.04 | 101.43 | -26.7 | -26.9 |
| 21Q4 (12) | 0.77 | -33.04 | -13.48 | 1.01 | 12.22 | 5.21 | 117.57 | 48.58 | 14.61 | 90.01 | -11.13 | -5.09 | 69.21 | 36.13 | 20.01 | 138.38 | 6.8 | -0.99 |
| 21Q3 (11) | 1.15 | 55.41 | 69.12 | 0.90 | 45.16 | -1.1 | 79.13 | -36.06 | -40.67 | 101.28 | -31.08 | 1.04 | 50.84 | -31.98 | -13.23 | 129.57 | -33.89 | -25.97 |
| 21Q2 (10) | 0.74 | -17.78 | -1.33 | 0.62 | -30.34 | -37.37 | 123.76 | 23.01 | 1.63 | 146.95 | 43.11 | 59.87 | 74.74 | 15.82 | 29.98 | 195.98 | 41.24 | 25.48 |
| 21Q1 (9) | 0.90 | 1.12 | 26.76 | 0.89 | -7.29 | -7.29 | 100.61 | -1.92 | -21.55 | 102.68 | 8.27 | 8.64 | 64.53 | 11.9 | -5.42 | 138.76 | -0.72 | -10.21 |
| 20Q4 (8) | 0.89 | 30.88 | 7.23 | 0.96 | 5.49 | -15.04 | 102.58 | -23.09 | -6.95 | 94.84 | -5.39 | 17.38 | 57.67 | -1.57 | -11.54 | 139.76 | -20.15 | 11.06 |
| 20Q3 (7) | 0.68 | -9.33 | -10.53 | 0.91 | -8.08 | -11.65 | 133.38 | 9.53 | 11.37 | 100.24 | 9.05 | 13.24 | 58.59 | 1.9 | -17.23 | 175.03 | 12.06 | 27.3 |
| 20Q2 (6) | 0.75 | 5.63 | -9.64 | 0.99 | 3.13 | -1.98 | 121.77 | -5.05 | 10.65 | 91.92 | -2.74 | 1.79 | 57.50 | -15.73 | -12.96 | 156.19 | 1.07 | 16.3 |
| 20Q1 (5) | 0.71 | -14.46 | -2.74 | 0.96 | -15.04 | 5.49 | 128.25 | 16.34 | 2.2 | 94.51 | 16.97 | -5.96 | 68.23 | 4.66 | -13.37 | 154.53 | 22.8 | 4.97 |
| 19Q4 (4) | 0.83 | 9.21 | 0.0 | 1.13 | 9.71 | 0.0 | 110.24 | -7.95 | 0.0 | 80.80 | -8.72 | 0.0 | 65.19 | -7.91 | 0.0 | 125.84 | -8.47 | 0.0 |
| 19Q3 (3) | 0.76 | -8.43 | 0.0 | 1.03 | 1.98 | 0.0 | 119.76 | 8.82 | 0.0 | 88.52 | -1.97 | 0.0 | 70.79 | 7.16 | 0.0 | 137.49 | 2.38 | 0.0 |
| 19Q2 (2) | 0.83 | 13.7 | 0.0 | 1.01 | 10.99 | 0.0 | 110.05 | -12.3 | 0.0 | 90.30 | -10.15 | 0.0 | 66.06 | -16.12 | 0.0 | 134.30 | -8.78 | 0.0 |
| 19Q1 (1) | 0.73 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 125.49 | 0.0 | 0.0 | 100.50 | 0.0 | 0.0 | 78.76 | 0.0 | 0.0 | 147.22 | 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) | 5.13 | 44.92 | 8.43 | 24.34 | 71.10 | -31.1 | 43.28 | -19.6 | 47.01 | -19.24 | 67.37 | -31.83 |
| 2022 (9) | 3.54 | -4.32 | 6.78 | 48.36 | 103.20 | 4.6 | 53.83 | -32.59 | 58.21 | -6.58 | 98.82 | -14.95 |
| 2021 (8) | 3.70 | 16.72 | 4.57 | 21.22 | 98.66 | -14.32 | 79.85 | -17.56 | 62.31 | -10.32 | 116.19 | -18.48 |
| 2020 (7) | 3.17 | 4.62 | 3.77 | -7.37 | 115.15 | -4.3 | 96.86 | 7.96 | 69.48 | -7.15 | 142.53 | 5.41 |
| 2019 (6) | 3.03 | -3.81 | 4.07 | -7.29 | 120.33 | 3.99 | 89.72 | 7.93 | 74.83 | 6.4 | 135.21 | 5.21 |
| 2018 (5) | 3.15 | -9.22 | 4.39 | -8.16 | 115.71 | 10.02 | 83.13 | 8.97 | 70.33 | 14.56 | 128.51 | 7.03 |
| 2017 (4) | 3.47 | -1.42 | 4.78 | 3.91 | 105.17 | 1.53 | 76.29 | -3.81 | 61.39 | -8.11 | 120.07 | 3.43 |
| 2016 (3) | 3.52 | -7.61 | 4.60 | -16.52 | 103.59 | 8.19 | 79.31 | 19.84 | 66.81 | -7.78 | 116.09 | 29.72 |
| 2015 (2) | 3.81 | 3.53 | 5.51 | -18.97 | 95.75 | -3.42 | 66.18 | 23.22 | 72.45 | -0.59 | 89.49 | 11.9 |
| 2014 (1) | 3.68 | 39.92 | 6.80 | -0.29 | 99.14 | -28.68 | 53.71 | 0.41 | 72.88 | -13.09 | 79.97 | -26.39 |
