- 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) | 3.22 | 12.2 | 24.81 | 0.57 | 32.56 | 78.12 | 28.30 | -10.89 | -19.76 | 159.35 | -25.38 | -44.82 | 32.96 | 12.95 | -10.75 | 154.69 | -28.43 | -46.12 |
| 23Q3 (19) | 2.87 | -0.69 | 40.69 | 0.43 | 26.47 | 95.45 | 31.76 | 0.99 | -28.65 | 213.55 | -21.09 | -49.32 | 29.18 | 18.91 | -66.36 | 216.13 | -22.13 | -43.0 |
| 23Q2 (18) | 2.89 | 15.14 | 17.96 | 0.34 | 30.77 | -5.56 | 31.45 | -13.24 | -15.25 | 270.64 | -23.68 | 6.8 | 24.54 | -18.01 | -72.4 | 277.56 | -23.1 | 37.67 |
| 23Q1 (17) | 2.51 | -2.71 | -28.29 | 0.26 | -18.75 | -48.0 | 36.25 | 2.78 | 39.53 | 354.63 | 22.81 | 93.67 | 29.93 | -18.95 | -63.92 | 360.95 | 25.72 | 186.15 |
| 22Q4 (16) | 2.58 | 26.47 | -17.57 | 0.32 | 45.45 | -42.86 | 35.27 | -20.76 | 21.5 | 288.76 | -31.48 | 78.07 | 36.93 | -57.42 | -51.25 | 287.10 | -24.28 | 148.68 |
| 22Q3 (15) | 2.04 | -16.73 | -27.4 | 0.22 | -38.89 | -60.71 | 44.51 | 19.94 | 37.42 | 421.40 | 66.29 | 160.14 | 86.74 | -2.44 | 17.84 | 379.17 | 88.07 | 213.99 |
| 22Q2 (14) | 2.45 | -30.0 | -8.24 | 0.36 | -28.0 | -36.84 | 37.11 | 42.84 | 8.83 | 253.42 | 38.4 | 58.15 | 88.91 | 7.19 | 19.87 | 201.61 | 59.83 | 67.76 |
| 22Q1 (13) | 3.50 | 11.82 | 59.09 | 0.50 | -10.71 | -12.28 | 25.98 | -10.51 | -37.16 | 183.11 | 12.92 | 14.11 | 82.95 | 9.5 | 2.08 | 126.14 | 9.26 | 4.64 |
| 21Q4 (12) | 3.13 | 11.39 | 33.76 | 0.56 | 0.0 | -27.27 | 29.03 | -10.37 | -25.24 | 162.16 | 0.1 | 37.69 | 75.75 | 2.91 | 15.88 | 115.45 | -4.4 | 26.56 |
| 21Q3 (11) | 2.81 | 5.24 | 25.45 | 0.56 | -1.75 | -39.13 | 32.39 | -5.01 | -20.2 | 161.99 | 1.09 | 64.04 | 73.61 | -0.76 | 24.22 | 120.76 | 0.48 | 50.8 |
| 21Q2 (10) | 2.67 | 21.36 | 10.79 | 0.57 | 0.0 | -40.63 | 34.10 | -17.51 | -9.84 | 160.24 | -0.14 | 69.87 | 74.17 | -8.73 | 19.98 | 120.18 | -0.31 | 70.88 |
| 21Q1 (9) | 2.20 | -5.98 | 6.8 | 0.57 | -25.97 | -35.23 | 41.34 | 6.46 | -6.3 | 160.47 | 36.26 | 55.66 | 81.26 | 24.31 | 11.68 | 120.55 | 32.15 | 61.92 |
| 20Q4 (8) | 2.34 | 4.46 | 27.17 | 0.77 | -16.3 | -34.75 | 38.83 | -4.34 | -21.38 | 117.77 | 19.26 | 52.61 | 65.37 | 10.31 | 2.7 | 91.22 | 13.91 | 45.02 |
| 20Q3 (7) | 2.24 | -7.05 | 19.79 | 0.92 | -4.17 | -14.81 | 40.59 | 7.32 | -16.65 | 98.75 | 4.69 | 17.69 | 59.26 | -4.14 | -8.56 | 80.08 | 13.86 | 18.13 |
| 20Q2 (6) | 2.41 | 16.99 | 22.34 | 0.96 | 9.09 | 9.09 | 37.82 | -14.28 | -18.17 | 94.33 | -8.5 | -8.36 | 61.82 | -15.04 | 2.47 | 70.33 | -5.53 | -20.82 |
| 20Q1 (5) | 2.06 | 11.96 | 14.44 | 0.88 | -25.42 | 20.55 | 44.12 | -10.67 | -12.81 | 103.09 | 33.59 | -17.54 | 72.76 | 14.31 | -5.0 | 74.45 | 18.36 | -24.82 |
| 19Q4 (4) | 1.84 | -1.6 | 0.0 | 1.18 | 9.26 | 0.0 | 49.39 | 1.42 | 0.0 | 77.17 | -8.03 | 0.0 | 63.65 | -1.79 | 0.0 | 62.90 | -7.21 | 0.0 |
| 19Q3 (3) | 1.87 | -5.08 | 0.0 | 1.08 | 22.73 | 0.0 | 48.70 | 5.37 | 0.0 | 83.91 | -18.48 | 0.0 | 64.81 | 7.43 | 0.0 | 67.79 | -23.68 | 0.0 |
| 19Q2 (2) | 1.97 | 9.44 | 0.0 | 0.88 | 20.55 | 0.0 | 46.22 | -8.66 | 0.0 | 102.93 | -17.67 | 0.0 | 60.33 | -21.23 | 0.0 | 88.82 | -10.31 | 0.0 |
| 19Q1 (1) | 1.80 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 50.60 | 0.0 | 0.0 | 125.02 | 0.0 | 0.0 | 76.59 | 0.0 | 0.0 | 99.03 | 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) | 12.01 | 2.65 | 1.46 | -2.01 | 30.40 | -2.56 | 249.68 | 2.09 | 37.90 | -38.63 | 242.18 | 13.16 |
| 2022 (9) | 11.70 | 7.34 | 1.49 | -31.65 | 31.20 | -6.84 | 244.57 | 46.26 | 61.76 | -24.75 | 214.01 | 80.39 |
| 2021 (8) | 10.90 | 8.13 | 2.18 | -42.48 | 33.49 | -7.56 | 167.22 | 73.74 | 82.07 | 43.35 | 118.64 | 57.7 |
| 2020 (7) | 10.08 | 25.22 | 3.79 | -1.3 | 36.23 | -20.13 | 96.25 | 1.31 | 57.25 | -14.13 | 75.23 | 2.06 |
| 2019 (6) | 8.05 | -1.95 | 3.84 | 4.35 | 45.36 | 2.02 | 95.01 | -4.32 | 66.67 | -6.34 | 73.71 | 1.56 |
| 2018 (5) | 8.21 | -9.38 | 3.68 | -11.11 | 44.46 | 10.35 | 99.30 | 12.55 | 71.18 | -1.83 | 72.58 | 29.58 |
| 2017 (4) | 9.06 | -14.12 | 4.14 | 7.25 | 40.29 | 16.45 | 88.23 | -6.75 | 72.51 | -7.0 | 56.01 | 9.29 |
| 2016 (3) | 10.55 | 1.34 | 3.86 | 13.86 | 34.60 | -1.28 | 94.62 | -12.21 | 77.97 | -6.49 | 51.25 | -13.79 |
| 2015 (2) | 10.41 | 5.36 | 3.39 | -21.89 | 35.05 | -5.17 | 107.78 | 28.13 | 83.38 | -0.62 | 59.45 | 59.9 |
| 2014 (1) | 9.88 | 36.65 | 4.34 | -12.68 | 36.96 | -26.83 | 84.12 | 14.46 | 83.90 | 3.48 | 37.18 | -13.35 |
