- 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) | 1.12 | -1.75 | 7.69 | 0.90 | 0.0 | 16.88 | 81.03 | 1.12 | -7.64 | 101.00 | 0.4 | -14.01 | 91.48 | 32.64 | -16.74 | 90.55 | -18.98 | -4.99 |
| 23Q3 (19) | 1.14 | 2.7 | 12.87 | 0.90 | 23.29 | 7.14 | 80.13 | -2.07 | -10.71 | 100.60 | -19.53 | -6.91 | 68.97 | -9.15 | -37.19 | 111.76 | -14.63 | 26.97 |
| 23Q2 (18) | 1.11 | 18.09 | 5.71 | 0.73 | 19.67 | -24.74 | 81.82 | -15.28 | -5.64 | 125.01 | -15.66 | 32.79 | 75.92 | -33.85 | -21.36 | 130.91 | 0.67 | 55.27 |
| 23Q1 (17) | 0.94 | -9.62 | -6.0 | 0.61 | -20.78 | -35.79 | 96.58 | 10.09 | 6.6 | 148.23 | 26.21 | 55.02 | 114.77 | 4.46 | 16.53 | 130.04 | 36.44 | 48.21 |
| 22Q4 (16) | 1.04 | 2.97 | -0.95 | 0.77 | -8.33 | -22.22 | 87.73 | -2.24 | 1.34 | 117.45 | 8.68 | 28.07 | 109.87 | 0.06 | 13.85 | 95.31 | 8.28 | 16.54 |
| 22Q3 (15) | 1.01 | -3.81 | 0.0 | 0.84 | -13.4 | -20.75 | 89.74 | 3.49 | -0.17 | 108.07 | 14.8 | 25.93 | 109.80 | 13.74 | 18.64 | 88.02 | 4.4 | 5.84 |
| 22Q2 (14) | 1.05 | 5.0 | 0.96 | 0.97 | 2.11 | -15.65 | 86.71 | -4.29 | -1.31 | 94.14 | -1.55 | 19.29 | 96.54 | -1.98 | 17.76 | 84.31 | -3.91 | -0.59 |
| 22Q1 (13) | 1.00 | -4.76 | -2.91 | 0.95 | -4.04 | -15.93 | 90.60 | 4.66 | 2.59 | 95.62 | 4.26 | 18.52 | 98.49 | 2.06 | 8.36 | 87.74 | 7.29 | 12.34 |
| 21Q4 (12) | 1.05 | 3.96 | -7.08 | 0.99 | -6.6 | -23.26 | 86.57 | -3.69 | 7.53 | 91.71 | 6.86 | 29.9 | 96.50 | 4.27 | 9.98 | 81.78 | -1.66 | 29.05 |
| 21Q3 (11) | 1.01 | -2.88 | -3.81 | 1.06 | -7.83 | -14.52 | 89.89 | 2.31 | 3.32 | 85.82 | 8.74 | 17.3 | 92.55 | 12.89 | 5.78 | 83.16 | -1.95 | 14.42 |
| 21Q2 (10) | 1.04 | 0.97 | -2.8 | 1.15 | 1.77 | -8.0 | 87.86 | -0.51 | 3.17 | 78.92 | -2.18 | 8.8 | 81.98 | -9.8 | -5.39 | 84.81 | 8.59 | 19.37 |
| 21Q1 (9) | 1.03 | -8.85 | 8.42 | 1.13 | -12.4 | -0.88 | 88.31 | 9.69 | -8.12 | 80.68 | 14.28 | 1.42 | 90.89 | 3.59 | -7.09 | 78.10 | 23.24 | 0.36 |
| 20Q4 (8) | 1.13 | 7.62 | 3.67 | 1.29 | 4.03 | -6.52 | 80.51 | -7.46 | -3.16 | 70.60 | -3.5 | 7.07 | 87.74 | 0.29 | 13.43 | 63.37 | -12.81 | -11.65 |
| 20Q3 (7) | 1.05 | -1.87 | 7.14 | 1.24 | -0.8 | 1.64 | 87.00 | 2.16 | -6.56 | 73.16 | 0.85 | -1.68 | 87.49 | 0.97 | 10.2 | 72.68 | 2.29 | -17.53 |
| 20Q2 (6) | 1.07 | 12.63 | 4.9 | 1.25 | 9.65 | 5.04 | 85.16 | -11.39 | -4.48 | 72.54 | -8.81 | -4.89 | 86.65 | -11.43 | 10.3 | 71.05 | -8.7 | -18.2 |
| 20Q1 (5) | 0.95 | -12.84 | 7.95 | 1.14 | -17.39 | 11.76 | 96.11 | 15.6 | -7.36 | 79.55 | 20.64 | -11.16 | 97.83 | 26.48 | 0.0 | 77.82 | 8.49 | -18.49 |
| 19Q4 (4) | 1.09 | 11.22 | 0.0 | 1.38 | 13.11 | 0.0 | 83.14 | -10.71 | 0.0 | 65.94 | -11.38 | 0.0 | 77.35 | -2.57 | 0.0 | 71.73 | -18.61 | 0.0 |
| 19Q3 (3) | 0.98 | -3.92 | 0.0 | 1.22 | 2.52 | 0.0 | 93.11 | 4.44 | 0.0 | 74.41 | -2.44 | 0.0 | 79.39 | 1.06 | 0.0 | 88.13 | 1.46 | 0.0 |
| 19Q2 (2) | 1.02 | 15.91 | 0.0 | 1.19 | 16.67 | 0.0 | 89.15 | -14.07 | 0.0 | 76.27 | -14.82 | 0.0 | 78.56 | -19.7 | 0.0 | 86.86 | -9.02 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 103.75 | 0.0 | 0.0 | 89.54 | 0.0 | 0.0 | 97.83 | 0.0 | 0.0 | 95.47 | 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) | 3.90 | -6.02 | 2.83 | -13.46 | 93.59 | 6.38 | 129.00 | 15.54 | 119.17 | 13.26 | 103.42 | 9.56 |
| 2022 (9) | 4.15 | 3.23 | 3.27 | -19.26 | 87.98 | -3.05 | 111.65 | 23.95 | 105.22 | 2.26 | 94.40 | 21.13 |
| 2021 (8) | 4.02 | -2.43 | 4.05 | -15.62 | 90.75 | 2.35 | 90.08 | 18.51 | 102.89 | 6.07 | 77.93 | 15.14 |
| 2020 (7) | 4.12 | 8.99 | 4.80 | -0.41 | 88.67 | -8.09 | 76.01 | 0.41 | 97.00 | 4.58 | 67.68 | -14.78 |
| 2019 (6) | 3.78 | -1.31 | 4.82 | -9.74 | 96.47 | 1.2 | 75.70 | 10.67 | 92.75 | 10.77 | 79.42 | -0.71 |
| 2018 (5) | 3.83 | -0.78 | 5.34 | -3.96 | 95.33 | 0.71 | 68.40 | 4.2 | 83.73 | 7.58 | 79.99 | -3.01 |
| 2017 (4) | 3.86 | -7.43 | 5.56 | 17.3 | 94.66 | 8.22 | 65.64 | -14.79 | 77.83 | 2.71 | 82.47 | -7.06 |
| 2016 (3) | 4.17 | -17.91 | 4.74 | 25.4 | 87.47 | 21.67 | 77.03 | -20.31 | 75.78 | 14.87 | 88.73 | -13.51 |
| 2015 (2) | 5.08 | 9.72 | 3.78 | 41.04 | 71.89 | -8.77 | 96.66 | -29.16 | 65.97 | -12.59 | 102.59 | -26.61 |
| 2014 (1) | 4.63 | -9.57 | 2.68 | -7.59 | 78.80 | 10.64 | 136.45 | 8.32 | 75.47 | 13.76 | 139.78 | 6.82 |
