- 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) | 2.04 | -4.67 | -13.19 | 0.54 | -6.9 | -23.94 | 44.53 | 4.63 | 15.03 | 169.83 | 7.74 | 33.4 | 70.51 | 12.29 | 30.12 | 143.86 | 4.7 | 28.65 |
| 23Q3 (19) | 2.14 | -8.55 | -29.14 | 0.58 | 7.41 | 7.41 | 42.56 | 9.63 | 41.02 | 157.63 | -7.04 | -6.41 | 62.79 | 32.27 | 10.8 | 137.40 | -14.61 | -3.19 |
| 23Q2 (18) | 2.34 | 14.15 | 12.5 | 0.54 | -8.47 | 38.46 | 38.82 | -12.65 | -11.47 | 169.56 | 10.41 | -26.92 | 47.47 | -21.68 | -38.35 | 160.91 | 17.09 | -19.08 |
| 23Q1 (17) | 2.05 | -12.77 | -10.48 | 0.59 | -16.9 | -7.81 | 44.44 | 14.8 | 11.83 | 153.58 | 20.63 | 7.88 | 60.61 | 11.85 | 9.07 | 137.42 | 22.89 | 8.6 |
| 22Q4 (16) | 2.35 | -22.19 | -16.37 | 0.71 | 31.48 | 14.52 | 38.71 | 28.26 | 19.62 | 127.31 | -24.41 | -13.22 | 54.19 | -4.38 | -3.61 | 111.82 | -21.21 | -8.98 |
| 22Q3 (15) | 3.02 | 45.19 | 2.37 | 0.54 | 38.46 | 31.71 | 30.18 | -31.17 | -2.14 | 168.42 | -27.41 | -24.48 | 56.67 | -26.4 | -22.0 | 141.93 | -28.63 | -21.67 |
| 22Q2 (14) | 2.08 | -9.17 | -2.35 | 0.39 | -39.06 | 18.18 | 43.85 | 10.34 | 2.55 | 232.01 | 62.97 | -15.82 | 77.00 | 38.56 | -7.87 | 198.86 | 57.15 | -15.31 |
| 22Q1 (13) | 2.29 | -18.51 | 27.93 | 0.64 | 3.23 | -1.54 | 39.74 | 22.81 | -21.83 | 142.36 | -2.97 | 1.44 | 55.57 | -1.16 | -33.17 | 126.54 | 3.0 | 17.13 |
| 21Q4 (12) | 2.81 | -4.75 | 12.85 | 0.62 | 51.22 | -36.73 | 32.36 | 4.93 | -11.61 | 146.71 | -34.21 | 58.04 | 56.22 | -22.62 | -0.11 | 122.85 | -32.2 | 67.92 |
| 21Q3 (11) | 2.95 | 38.5 | 20.9 | 0.41 | 24.24 | -2.38 | 30.84 | -27.88 | -17.41 | 223.00 | -19.09 | 3.35 | 72.65 | -13.08 | -18.94 | 181.19 | -22.83 | 10.82 |
| 21Q2 (10) | 2.13 | 18.99 | 3.4 | 0.33 | -49.23 | -17.5 | 42.76 | -15.89 | -3.06 | 275.62 | 96.39 | 20.01 | 83.58 | 0.52 | -15.3 | 234.80 | 117.35 | 34.09 |
| 21Q1 (9) | 1.79 | -28.11 | -27.82 | 0.65 | -33.67 | 0.0 | 50.84 | 38.87 | 38.72 | 140.34 | 51.18 | 0.16 | 83.15 | 47.74 | 58.93 | 108.03 | 47.66 | -13.19 |
| 20Q4 (8) | 2.49 | 2.05 | -15.88 | 0.98 | 133.33 | 78.18 | 36.61 | -1.96 | 18.94 | 92.83 | -56.98 | -43.45 | 56.28 | -37.2 | 1.85 | 73.16 | -55.25 | -47.62 |
| 20Q3 (7) | 2.44 | 18.45 | -3.17 | 0.42 | 5.0 | -4.55 | 37.34 | -15.35 | 3.29 | 215.78 | -6.05 | 4.17 | 89.62 | -9.18 | 30.02 | 163.50 | -6.63 | -6.23 |
| 20Q2 (6) | 2.06 | -16.94 | -21.67 | 0.40 | -38.46 | -11.11 | 44.11 | 20.35 | 27.56 | 229.67 | 63.91 | 13.92 | 98.68 | 88.61 | 95.25 | 175.11 | 40.71 | -5.68 |
| 20Q1 (5) | 2.48 | -16.22 | -0.8 | 0.65 | 18.18 | 35.42 | 36.65 | 19.07 | 0.85 | 140.12 | -14.65 | -25.38 | 52.32 | -5.32 | 22.19 | 124.45 | -10.9 | -31.35 |
| 19Q4 (4) | 2.96 | 17.46 | 0.0 | 0.55 | 25.0 | 0.0 | 30.78 | -14.85 | 0.0 | 164.17 | -20.75 | 0.0 | 55.26 | -19.83 | 0.0 | 139.68 | -19.89 | 0.0 |
| 19Q3 (3) | 2.52 | -4.18 | 0.0 | 0.44 | -2.22 | 0.0 | 36.15 | 4.54 | 0.0 | 207.15 | 2.75 | 0.0 | 68.93 | 36.39 | 0.0 | 174.37 | -6.08 | 0.0 |
| 19Q2 (2) | 2.63 | 5.2 | 0.0 | 0.45 | -6.25 | 0.0 | 34.58 | -4.84 | 0.0 | 201.61 | 7.37 | 0.0 | 50.54 | 18.03 | 0.0 | 185.65 | 2.41 | 0.0 |
| 19Q1 (1) | 2.50 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 36.34 | 0.0 | 0.0 | 187.77 | 0.0 | 0.0 | 42.82 | 0.0 | 0.0 | 181.28 | 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) | 6.97 | 3.26 | 2.18 | -10.66 | 52.36 | -3.16 | 167.60 | 12.16 | 61.32 | 0.72 | 158.64 | 11.23 |
| 2022 (9) | 6.75 | 26.17 | 2.44 | 11.93 | 54.07 | -20.71 | 149.43 | -10.82 | 60.88 | -35.64 | 142.62 | 1.03 |
| 2021 (8) | 5.35 | -18.57 | 2.18 | -14.84 | 68.19 | 22.75 | 167.56 | 17.68 | 94.59 | 37.23 | 141.17 | 9.43 |
| 2020 (7) | 6.57 | -27.8 | 2.56 | 30.61 | 55.55 | 38.46 | 142.39 | -23.61 | 68.93 | 53.62 | 129.01 | -28.97 |
| 2019 (6) | 9.10 | 12.07 | 1.96 | 26.45 | 40.12 | -10.71 | 186.39 | -21.02 | 44.87 | -25.59 | 181.64 | -17.66 |
| 2018 (5) | 8.12 | -1.1 | 1.55 | 17.42 | 44.93 | 1.08 | 235.99 | -14.52 | 60.30 | -34.51 | 220.61 | -3.44 |
| 2017 (4) | 8.21 | 0.61 | 1.32 | -2.22 | 44.45 | -0.65 | 276.09 | 2.39 | 92.08 | -10.24 | 228.47 | 7.87 |
| 2016 (3) | 8.16 | 18.09 | 1.35 | -2.17 | 44.74 | -15.3 | 269.65 | 1.9 | 102.58 | 48.9 | 211.81 | -14.78 |
| 2015 (2) | 6.91 | 25.41 | 1.38 | 23.21 | 52.82 | -20.26 | 264.62 | -18.59 | 68.89 | 4.16 | 248.54 | -23.56 |
| 2014 (1) | 5.51 | 6.78 | 1.12 | 34.94 | 66.24 | -6.36 | 325.05 | -26.25 | 66.14 | -23.24 | 325.15 | -23.55 |
