- 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) | 0.72 | 7.46 | 2.86 | 1.28 | -12.93 | 20.75 | 126.56 | -7.1 | -2.43 | 71.20 | 15.08 | -16.99 | 123.01 | 10.4 | 12.21 | 74.75 | -13.76 | -29.39 |
| 23Q3 (19) | 0.67 | -17.28 | -12.99 | 1.47 | -21.81 | 24.58 | 136.23 | 21.96 | 15.3 | 61.87 | 28.15 | -19.49 | 111.42 | 40.77 | 4.08 | 86.68 | 7.24 | -1.44 |
| 23Q2 (18) | 0.81 | -8.99 | -6.9 | 1.88 | 24.5 | 74.07 | 111.70 | 9.33 | 6.52 | 48.28 | -19.91 | -42.88 | 79.15 | 5.24 | -29.36 | 80.83 | -7.36 | 4.53 |
| 23Q1 (17) | 0.89 | 27.14 | 5.95 | 1.51 | 42.45 | 57.29 | 102.17 | -21.23 | -6.13 | 60.28 | -29.72 | -36.73 | 75.21 | -31.39 | -41.87 | 87.25 | -17.58 | 16.75 |
| 22Q4 (16) | 0.70 | -9.09 | -22.22 | 1.06 | -10.17 | -3.64 | 129.71 | 9.78 | 27.94 | 85.77 | 11.61 | 3.5 | 109.62 | 2.4 | -17.44 | 105.86 | 20.36 | 105.71 |
| 22Q3 (15) | 0.77 | -11.49 | -7.23 | 1.18 | 9.26 | 1.72 | 118.15 | 12.67 | 7.49 | 76.85 | -9.07 | -1.94 | 107.05 | -4.46 | -33.92 | 87.95 | 13.73 | 234.54 |
| 22Q2 (14) | 0.87 | 3.57 | 4.82 | 1.08 | 12.5 | -26.03 | 104.86 | -3.66 | -4.69 | 84.52 | -11.29 | 35.15 | 112.05 | -13.4 | -30.93 | 77.33 | 3.48 | 647.87 |
| 22Q1 (13) | 0.84 | -6.67 | -5.62 | 0.96 | -12.73 | -46.37 | 108.84 | 7.36 | 6.34 | 95.28 | 14.98 | 87.34 | 129.39 | -2.55 | -17.66 | 74.73 | 45.22 | 1996.7 |
| 21Q4 (12) | 0.90 | 8.43 | -7.22 | 1.10 | -5.17 | -46.6 | 101.38 | -7.77 | 8.53 | 82.87 | 5.74 | 87.66 | 132.78 | -18.04 | -2.47 | 51.46 | 95.74 | 3498.6 |
| 21Q3 (11) | 0.83 | 0.0 | -19.42 | 1.16 | -20.55 | -49.78 | 109.92 | -0.09 | 25.01 | 78.37 | 25.31 | 99.11 | 162.00 | -0.14 | 55.74 | 26.29 | 154.26 | 12.98 |
| 21Q2 (10) | 0.83 | -6.74 | -16.16 | 1.46 | -18.44 | -21.08 | 110.02 | 7.49 | 20.04 | 62.54 | 22.97 | 27.04 | 162.22 | 3.23 | 56.81 | 10.34 | 362.44 | -72.38 |
| 21Q1 (9) | 0.89 | -8.25 | 30.88 | 1.79 | -13.11 | 43.2 | 102.35 | 9.57 | -23.53 | 50.86 | 15.17 | -30.18 | 157.15 | 15.43 | 12.91 | -3.94 | -375.52 | -105.84 |
| 20Q4 (8) | 0.97 | -5.83 | 12.79 | 2.06 | -10.82 | 26.38 | 93.41 | 6.23 | -12.12 | 44.16 | 12.2 | -20.78 | 136.14 | 30.88 | 33.93 | 1.43 | -93.85 | -97.63 |
| 20Q3 (7) | 1.03 | 4.04 | 11.96 | 2.31 | 24.86 | 51.97 | 87.93 | -4.06 | -11.23 | 39.36 | -20.05 | -34.13 | 104.02 | 0.55 | 18.99 | 23.27 | -37.85 | -67.4 |
| 20Q2 (6) | 0.99 | 45.59 | 33.78 | 1.85 | 48.0 | 60.87 | 91.65 | -31.53 | -25.41 | 49.23 | -32.41 | -37.59 | 103.45 | -25.67 | -2.92 | 37.44 | -44.55 | -60.67 |
| 20Q1 (5) | 0.68 | -20.93 | 4.62 | 1.25 | -23.31 | 31.58 | 133.85 | 25.93 | -4.37 | 72.84 | 30.68 | -24.06 | 139.18 | 36.92 | -5.67 | 67.52 | 11.83 | -23.57 |
| 19Q4 (4) | 0.86 | -6.52 | 0.0 | 1.63 | 7.24 | 0.0 | 106.29 | 7.31 | 0.0 | 55.74 | -6.71 | 0.0 | 101.65 | 16.28 | 0.0 | 60.38 | -15.41 | 0.0 |
| 19Q3 (3) | 0.92 | 24.32 | 0.0 | 1.52 | 32.17 | 0.0 | 99.05 | -19.39 | 0.0 | 59.75 | -24.25 | 0.0 | 87.42 | -17.96 | 0.0 | 71.38 | -25.01 | 0.0 |
| 19Q2 (2) | 0.74 | 13.85 | 0.0 | 1.15 | 21.05 | 0.0 | 122.87 | -12.21 | 0.0 | 78.88 | -17.76 | 0.0 | 106.56 | -27.78 | 0.0 | 95.19 | 7.75 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 139.96 | 0.0 | 0.0 | 95.92 | 0.0 | 0.0 | 147.54 | 0.0 | 0.0 | 88.34 | 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) | 3.42 | 5.23 | 5.45 | 31.01 | 106.66 | -5.09 | 66.97 | -23.76 | 97.78 | -13.64 | 75.84 | -12.83 |
| 2022 (9) | 3.25 | -12.4 | 4.16 | -23.95 | 112.38 | 14.35 | 87.84 | 31.75 | 113.23 | -23.94 | 87.00 | 440.71 |
| 2021 (8) | 3.71 | 3.34 | 5.47 | -22.52 | 98.28 | -3.35 | 66.67 | 28.98 | 148.86 | 9.46 | 16.09 | -7.42 |
| 2020 (7) | 3.59 | 25.09 | 7.06 | 48.95 | 101.69 | -20.1 | 51.69 | -32.93 | 136.00 | -1.59 | 17.38 | -73.72 |
| 2019 (6) | 2.87 | -12.77 | 4.74 | 0.85 | 127.27 | 14.71 | 77.07 | -0.85 | 138.20 | 8.98 | 66.14 | 6.9 |
| 2018 (5) | 3.29 | 5.79 | 4.70 | -9.09 | 110.95 | -5.35 | 77.73 | 10.15 | 126.81 | 9.89 | 61.87 | -14.54 |
| 2017 (4) | 3.11 | -13.61 | 5.17 | -12.82 | 117.22 | 15.51 | 70.57 | 14.71 | 115.40 | 22.58 | 72.40 | 5.14 |
| 2016 (3) | 3.60 | 5.88 | 5.93 | 10.22 | 101.48 | -5.57 | 61.52 | -9.34 | 94.14 | -10.15 | 68.86 | -2.38 |
| 2015 (2) | 3.40 | -0.58 | 5.38 | 3.86 | 107.47 | 0.72 | 67.86 | -3.77 | 104.78 | -6.0 | 70.54 | 7.27 |
| 2014 (1) | 3.42 | -5.26 | 5.18 | 13.6 | 106.70 | 5.59 | 70.52 | -11.96 | 111.47 | 21.39 | 65.76 | -26.37 |
