- 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) | 1.82 | 4.6 | -0.55 | 1.33 | 10.83 | 2.31 | 50.05 | -4.48 | 0.54 | 68.55 | -9.9 | -2.45 | 32.56 | -6.81 | -0.18 | 86.03 | -8.03 | -1.61 |
| 23Q3 (19) | 1.74 | -2.25 | -2.25 | 1.20 | -1.64 | -9.09 | 52.40 | 2.44 | 2.5 | 76.08 | 1.96 | 10.21 | 34.94 | -0.14 | 9.26 | 93.54 | 3.03 | 6.09 |
| 23Q2 (18) | 1.78 | -3.78 | 1.71 | 1.22 | 0.0 | -3.94 | 51.15 | 3.82 | -1.6 | 74.62 | 0.21 | 4.23 | 34.99 | -3.16 | 1.16 | 90.79 | 3.64 | 2.03 |
| 23Q1 (17) | 1.85 | 1.09 | 1.65 | 1.22 | -6.15 | -3.94 | 49.27 | -1.02 | -1.4 | 74.46 | 5.96 | 4.01 | 36.13 | 10.76 | -1.15 | 87.60 | 0.18 | 3.06 |
| 22Q4 (16) | 1.83 | 2.81 | 0.55 | 1.30 | -1.52 | -2.99 | 49.78 | -2.62 | -0.5 | 70.27 | 1.8 | 3.49 | 32.62 | 2.0 | -7.04 | 87.44 | -0.83 | 5.55 |
| 22Q3 (15) | 1.78 | 1.71 | 1.14 | 1.32 | 3.94 | -5.04 | 51.12 | -1.65 | -1.39 | 69.03 | -3.58 | 5.21 | 31.98 | -7.55 | -6.93 | 88.17 | -0.91 | 6.11 |
| 22Q2 (14) | 1.75 | -3.85 | 0.57 | 1.27 | 0.0 | -11.81 | 51.98 | 4.02 | -0.63 | 71.59 | 0.0 | 13.51 | 34.59 | -5.36 | -0.83 | 88.98 | 4.68 | 10.53 |
| 22Q1 (13) | 1.82 | 0.0 | 3.41 | 1.27 | -5.22 | -6.62 | 49.97 | -0.12 | -3.12 | 71.59 | 5.43 | 6.74 | 36.55 | 4.16 | -0.05 | 85.00 | 2.61 | 3.57 |
| 21Q4 (12) | 1.82 | 3.41 | -0.55 | 1.34 | -3.6 | 4.69 | 50.03 | -3.49 | 0.83 | 67.90 | 3.49 | -4.31 | 35.09 | 2.12 | -4.91 | 82.84 | -0.3 | -1.0 |
| 21Q3 (11) | 1.76 | 1.15 | 0.0 | 1.39 | -3.47 | 10.32 | 51.84 | -0.9 | 0.35 | 65.61 | 4.03 | -8.96 | 34.36 | -1.49 | -11.63 | 83.09 | 3.22 | -2.07 |
| 21Q2 (10) | 1.74 | -1.14 | 3.57 | 1.44 | 5.88 | 9.92 | 52.31 | 1.42 | -3.17 | 63.07 | -5.96 | -9.51 | 34.88 | -4.62 | -13.1 | 80.50 | -1.91 | -3.69 |
| 21Q1 (9) | 1.76 | -3.83 | 1.73 | 1.36 | 6.25 | -2.86 | 51.58 | 3.95 | -1.68 | 67.07 | -5.48 | 3.23 | 36.57 | -0.89 | -1.8 | 82.07 | -1.92 | 2.33 |
| 20Q4 (8) | 1.83 | 3.98 | 10.91 | 1.28 | 1.59 | -0.78 | 49.62 | -3.95 | -9.91 | 70.96 | -1.54 | 0.72 | 36.90 | -5.09 | -7.05 | 83.68 | -1.38 | -2.5 |
| 20Q3 (7) | 1.76 | 4.76 | 7.32 | 1.26 | -3.82 | -2.33 | 51.66 | -4.37 | -7.17 | 72.07 | 3.4 | 1.88 | 38.88 | -3.14 | -2.24 | 84.85 | 1.52 | -2.04 |
| 20Q2 (6) | 1.68 | -2.89 | 0.6 | 1.31 | -6.43 | -28.02 | 54.02 | 2.97 | -0.83 | 69.70 | 7.28 | 39.09 | 40.14 | 7.79 | 28.74 | 83.58 | 4.21 | 13.88 |
| 20Q1 (5) | 1.73 | 4.85 | -0.57 | 1.40 | 8.53 | -0.71 | 52.46 | -4.76 | 0.59 | 64.97 | -7.78 | 0.36 | 37.24 | -6.2 | -14.92 | 80.20 | -6.56 | 9.68 |
| 19Q4 (4) | 1.65 | 0.61 | 0.0 | 1.29 | 0.0 | 0.0 | 55.08 | -1.02 | 0.0 | 70.45 | -0.41 | 0.0 | 39.70 | -0.18 | 0.0 | 85.83 | -0.91 | 0.0 |
| 19Q3 (3) | 1.64 | -1.8 | 0.0 | 1.29 | -29.12 | 0.0 | 55.65 | 2.17 | 0.0 | 70.74 | 41.17 | 0.0 | 39.77 | 27.55 | 0.0 | 86.62 | 18.03 | 0.0 |
| 19Q2 (2) | 1.67 | -4.02 | 0.0 | 1.82 | 29.08 | 0.0 | 54.47 | 4.45 | 0.0 | 50.11 | -22.6 | 0.0 | 31.18 | -28.76 | 0.0 | 73.39 | 0.37 | 0.0 |
| 19Q1 (1) | 1.74 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 52.15 | 0.0 | 0.0 | 64.74 | 0.0 | 0.0 | 43.77 | 0.0 | 0.0 | 73.12 | 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) | 6.96 | -9.73 | 4.74 | -7.78 | 52.47 | 10.88 | 77.07 | 8.52 | 36.61 | 3.1 | 92.94 | 12.21 |
| 2022 (9) | 7.71 | 2.39 | 5.14 | -3.93 | 47.32 | -2.43 | 71.02 | 4.04 | 35.51 | -1.91 | 82.83 | 2.82 |
| 2021 (8) | 7.53 | 3.72 | 5.35 | 1.71 | 48.50 | -3.54 | 68.26 | -1.7 | 36.20 | -4.69 | 80.56 | -1.43 |
| 2020 (7) | 7.26 | 1.82 | 5.26 | -13.06 | 50.28 | -1.85 | 69.44 | 15.16 | 37.98 | 2.21 | 81.73 | 9.9 |
| 2019 (6) | 7.13 | -3.65 | 6.05 | 7.27 | 51.23 | 3.87 | 60.30 | -6.76 | 37.16 | -2.7 | 74.37 | -1.89 |
| 2018 (5) | 7.40 | 8.35 | 5.64 | 16.05 | 49.32 | -7.73 | 64.67 | -13.96 | 38.19 | -14.06 | 75.80 | -9.95 |
| 2017 (4) | 6.83 | 59.58 | 4.86 | 33.52 | 53.45 | -37.32 | 75.16 | -24.96 | 44.44 | -25.93 | 84.18 | -32.89 |
| 2016 (3) | 4.28 | -15.08 | 3.64 | -21.38 | 85.27 | 17.69 | 100.16 | 27.19 | 60.00 | 39.76 | 125.43 | 15.84 |
| 2015 (2) | 5.04 | -17.78 | 4.63 | -14.1 | 72.45 | 21.6 | 78.75 | 16.32 | 42.93 | 4.66 | 108.28 | 25.53 |
| 2014 (1) | 6.13 | 3.72 | 5.39 | 8.02 | 59.58 | -3.45 | 67.70 | -7.39 | 41.02 | -19.25 | 86.26 | 2.68 |
