- 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) | 1.17 | -1.68 | -19.31 | 0.61 | 12.96 | 1.67 | 77.50 | 0.98 | 23.13 | 150.35 | -10.06 | -1.42 | 13.86 | -17.65 | -21.21 | 213.99 | -5.77 | 8.15 |
| 23Q3 (19) | 1.19 | -15.0 | -19.59 | 0.54 | -16.92 | -21.74 | 76.75 | 17.84 | 25.22 | 167.17 | 19.16 | 26.86 | 16.83 | 4.53 | 8.3 | 227.09 | 19.94 | 27.93 |
| 23Q2 (18) | 1.40 | 5.26 | -9.09 | 0.65 | 14.04 | 1.56 | 65.13 | -5.06 | 10.48 | 140.29 | -11.45 | -1.52 | 16.10 | -12.74 | 0.19 | 189.33 | -9.23 | 2.15 |
| 23Q1 (17) | 1.33 | -8.28 | -5.67 | 0.57 | -5.0 | -16.18 | 68.60 | 8.99 | 6.41 | 158.43 | 3.88 | 18.17 | 18.45 | 4.89 | 24.41 | 208.58 | 5.42 | 13.53 |
| 22Q4 (16) | 1.45 | -2.03 | -0.68 | 0.60 | -13.04 | -15.49 | 62.94 | 2.69 | 1.24 | 152.51 | 15.74 | 18.26 | 17.59 | 13.19 | 24.4 | 197.86 | 11.46 | 11.79 |
| 22Q3 (15) | 1.48 | -3.9 | -1.99 | 0.69 | 7.81 | -2.82 | 61.29 | 3.97 | 1.78 | 131.77 | -7.5 | 3.0 | 15.54 | -3.3 | -2.94 | 177.51 | -4.23 | 3.12 |
| 22Q2 (14) | 1.54 | 9.22 | -1.28 | 0.64 | -5.88 | -14.67 | 58.95 | -8.56 | 1.36 | 142.46 | 6.26 | 18.05 | 16.07 | 8.36 | 14.54 | 185.35 | 0.89 | 12.46 |
| 22Q1 (13) | 1.41 | -3.42 | 11.02 | 0.68 | -4.23 | 6.25 | 64.47 | 3.7 | -10.01 | 134.07 | 3.96 | -6.4 | 14.83 | 4.88 | 16.77 | 183.72 | 3.8 | -9.12 |
| 21Q4 (12) | 1.46 | -3.31 | -0.68 | 0.71 | 0.0 | -11.25 | 62.17 | 3.24 | 0.55 | 128.96 | 0.81 | 13.53 | 14.14 | -11.68 | 25.58 | 176.99 | 2.82 | 7.82 |
| 21Q3 (11) | 1.51 | -3.21 | 2.03 | 0.71 | -5.33 | -5.33 | 60.22 | 3.54 | -2.34 | 127.93 | 6.01 | 5.49 | 16.01 | 14.11 | 21.38 | 172.14 | 4.45 | 1.41 |
| 21Q2 (10) | 1.56 | 22.83 | -1.27 | 0.75 | 17.19 | -6.25 | 58.16 | -18.82 | 1.2 | 120.68 | -15.74 | 5.52 | 14.03 | 10.47 | 10.65 | 164.81 | -18.48 | 3.55 |
| 21Q1 (9) | 1.27 | -13.61 | 27.0 | 0.64 | -20.0 | 14.29 | 71.64 | 15.87 | -20.95 | 143.23 | 26.09 | -12.1 | 12.70 | 12.79 | -40.68 | 202.16 | 23.15 | -12.92 |
| 20Q4 (8) | 1.47 | -0.68 | 8.89 | 0.80 | 6.67 | 14.29 | 61.83 | 0.28 | -8.14 | 113.59 | -6.33 | -12.64 | 11.26 | -14.63 | -38.1 | 164.16 | -3.29 | -8.37 |
| 20Q3 (7) | 1.48 | -6.33 | 2.78 | 0.75 | -6.25 | 7.14 | 61.66 | 7.29 | -2.31 | 121.27 | 6.03 | -7.17 | 13.19 | 4.02 | -18.33 | 169.74 | 6.65 | -4.43 |
| 20Q2 (6) | 1.58 | 58.0 | 7.48 | 0.80 | 42.86 | 12.68 | 57.47 | -36.59 | -7.2 | 114.37 | -29.81 | -10.96 | 12.68 | -40.78 | -8.71 | 159.16 | -31.44 | -9.82 |
| 20Q1 (5) | 1.00 | -25.93 | -19.35 | 0.56 | -20.0 | -8.2 | 90.63 | 34.65 | 23.05 | 162.95 | 25.32 | 9.24 | 21.41 | 17.7 | 27.52 | 232.16 | 29.59 | 12.68 |
| 19Q4 (4) | 1.35 | -6.25 | 0.0 | 0.70 | 0.0 | 0.0 | 67.31 | 6.64 | 0.0 | 130.03 | -0.47 | 0.0 | 18.19 | 12.63 | 0.0 | 179.15 | 0.87 | 0.0 |
| 19Q3 (3) | 1.44 | -2.04 | 0.0 | 0.70 | -1.41 | 0.0 | 63.12 | 1.92 | 0.0 | 130.64 | 1.7 | 0.0 | 16.15 | 16.27 | 0.0 | 177.60 | 0.63 | 0.0 |
| 19Q2 (2) | 1.47 | 18.55 | 0.0 | 0.71 | 16.39 | 0.0 | 61.93 | -15.91 | 0.0 | 128.45 | -13.89 | 0.0 | 13.89 | -17.27 | 0.0 | 176.49 | -14.34 | 0.0 |
| 19Q1 (1) | 1.24 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 73.65 | 0.0 | 0.0 | 149.17 | 0.0 | 0.0 | 16.79 | 0.0 | 0.0 | 206.03 | 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) | 5.31 | -7.97 | 2.39 | -8.78 | 68.80 | 8.81 | 152.42 | 9.59 | 15.20 | -0.52 | 206.02 | 10.16 |
| 2022 (9) | 5.77 | 4.53 | 2.62 | -5.07 | 63.23 | -4.3 | 139.08 | 5.36 | 15.28 | 12.02 | 187.02 | 1.4 |
| 2021 (8) | 5.52 | 13.81 | 2.76 | -1.78 | 66.07 | -12.18 | 132.01 | 1.47 | 13.64 | -12.62 | 184.44 | -2.79 |
| 2020 (7) | 4.85 | -6.19 | 2.81 | 1.44 | 75.23 | 6.62 | 130.10 | -1.39 | 15.61 | -14.7 | 189.73 | 3.0 |
| 2019 (6) | 5.17 | -8.82 | 2.77 | -2.46 | 70.56 | 9.57 | 131.94 | 2.69 | 18.30 | 37.7 | 184.20 | 2.57 |
| 2018 (5) | 5.67 | -5.97 | 2.84 | -6.58 | 64.40 | 6.32 | 128.48 | 6.97 | 13.29 | 48.99 | 179.58 | 4.55 |
| 2017 (4) | 6.03 | -0.5 | 3.04 | 1.0 | 60.57 | 0.6 | 120.11 | -1.07 | 8.92 | -0.22 | 171.76 | -0.53 |
| 2016 (3) | 6.06 | -2.88 | 3.01 | 2.38 | 60.21 | 2.85 | 121.41 | -2.24 | 8.94 | -6.29 | 172.68 | -0.29 |
| 2015 (2) | 6.24 | -7.56 | 2.94 | -4.55 | 58.54 | 8.19 | 124.19 | 4.69 | 9.54 | 11.32 | 173.19 | 5.5 |
| 2014 (1) | 6.75 | -0.88 | 3.08 | -6.1 | 54.11 | 0.97 | 118.63 | 6.49 | 8.57 | 33.49 | 164.16 | 3.52 |
