- 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) | 1.71 | -9.04 | -32.14 | 2.39 | -1.65 | -15.85 | 53.11 | 9.73 | 47.2 | 38.11 | 1.57 | 19.13 | 63.40 | 2.69 | 19.69 | 27.83 | 15.1 | 84.3 |
| 23Q3 (19) | 1.88 | -18.61 | -8.74 | 2.43 | -1.22 | 5.65 | 48.40 | 22.75 | 9.45 | 37.52 | 1.49 | -5.3 | 61.74 | 12.64 | -7.28 | 24.18 | 11.94 | 40.09 |
| 23Q2 (18) | 2.31 | 24.86 | 12.14 | 2.46 | 17.7 | 5.13 | 39.43 | -20.05 | -10.75 | 36.97 | -15.26 | -5.01 | 54.81 | -21.8 | -17.21 | 21.60 | -5.51 | 27.89 |
| 23Q1 (17) | 1.85 | -26.59 | -13.15 | 2.09 | -26.41 | -8.33 | 49.32 | 36.7 | 15.37 | 43.63 | 36.39 | 9.27 | 70.09 | 32.32 | 10.73 | 22.86 | 51.39 | 17.96 |
| 22Q4 (16) | 2.52 | 22.33 | 31.25 | 2.84 | 23.48 | 11.37 | 36.08 | -18.41 | -24.01 | 31.99 | -19.26 | -10.44 | 52.97 | -20.45 | -5.11 | 15.10 | -12.51 | -44.85 |
| 22Q3 (15) | 2.06 | 0.0 | -7.62 | 2.30 | -1.71 | -6.5 | 44.22 | 0.09 | 8.36 | 39.62 | 1.8 | 7.17 | 66.59 | 0.59 | 11.13 | 17.26 | 2.19 | -3.41 |
| 22Q2 (14) | 2.06 | -3.29 | -35.22 | 2.34 | 2.63 | -21.74 | 44.18 | 3.35 | 54.21 | 38.92 | -2.53 | 27.9 | 66.20 | 4.58 | 18.77 | 16.89 | -12.85 | 407.21 |
| 22Q1 (13) | 2.13 | 10.94 | -41.64 | 2.28 | -10.59 | -36.67 | 42.75 | -9.96 | 71.34 | 39.93 | 11.79 | 57.95 | 63.30 | 13.4 | 19.8 | 19.38 | -29.22 | 845.38 |
| 21Q4 (12) | 1.92 | -13.9 | -53.17 | 2.55 | 3.66 | -35.11 | 47.48 | 16.34 | 113.78 | 35.72 | -3.38 | 54.36 | 55.82 | -6.84 | 21.51 | 27.38 | 53.22 | 4740.68 |
| 21Q3 (11) | 2.23 | -29.87 | -28.98 | 2.46 | -17.73 | -8.21 | 40.81 | 42.44 | 40.97 | 36.97 | 21.49 | 8.99 | 59.92 | 7.5 | 5.07 | 17.87 | 436.64 | 205.99 |
| 21Q2 (10) | 3.18 | -12.88 | 56.65 | 2.99 | -16.94 | 1.7 | 28.65 | 14.83 | -36.21 | 30.43 | 20.37 | -1.62 | 55.74 | 5.49 | 7.54 | 3.33 | 228.08 | -86.13 |
| 21Q1 (9) | 3.65 | -10.98 | 69.77 | 3.60 | -8.4 | 26.32 | 24.95 | 12.34 | -41.0 | 25.28 | 9.25 | -20.8 | 52.84 | 15.02 | -12.78 | -2.60 | -340.68 | -119.08 |
| 20Q4 (8) | 4.10 | 30.57 | 31.83 | 3.93 | 46.64 | 15.93 | 22.21 | -23.28 | -24.12 | 23.14 | -31.78 | -13.88 | 45.94 | -19.45 | -11.74 | -0.59 | -110.1 | -114.43 |
| 20Q3 (7) | 3.14 | 54.68 | 11.74 | 2.68 | -8.84 | -10.67 | 28.95 | -35.54 | -10.62 | 33.92 | 9.67 | 11.65 | 57.03 | 10.03 | 3.26 | 5.84 | -75.68 | -22.55 |
| 20Q2 (6) | 2.03 | -5.58 | -25.64 | 2.94 | 3.16 | -1.01 | 44.91 | 6.2 | 34.5 | 30.93 | -3.1 | 0.88 | 51.83 | -14.44 | -1.09 | 24.01 | 76.16 | 106.27 |
| 20Q1 (5) | 2.15 | -30.87 | -14.68 | 2.85 | -15.93 | 16.8 | 42.29 | 44.48 | 17.24 | 31.92 | 18.79 | -14.35 | 60.58 | 16.39 | -1.82 | 13.63 | 233.25 | 17.1 |
| 19Q4 (4) | 3.11 | 10.68 | 0.0 | 3.39 | 13.0 | 0.0 | 29.27 | -9.63 | 0.0 | 26.87 | -11.55 | 0.0 | 52.05 | -5.76 | 0.0 | 4.09 | -45.76 | 0.0 |
| 19Q3 (3) | 2.81 | 2.93 | 0.0 | 3.00 | 1.01 | 0.0 | 32.39 | -2.99 | 0.0 | 30.38 | -0.91 | 0.0 | 55.23 | 5.4 | 0.0 | 7.54 | -35.22 | 0.0 |
| 19Q2 (2) | 2.73 | 8.33 | 0.0 | 2.97 | 21.72 | 0.0 | 33.39 | -7.43 | 0.0 | 30.66 | -17.74 | 0.0 | 52.40 | -15.07 | 0.0 | 11.64 | 0.0 | 0.0 |
| 19Q1 (1) | 2.52 | 0.0 | 0.0 | 2.44 | 0.0 | 0.0 | 36.07 | 0.0 | 0.0 | 37.27 | 0.0 | 0.0 | 61.70 | 0.0 | 0.0 | 11.64 | 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) | 7.82 | -6.24 | 9.72 | -3.38 | 46.68 | 6.62 | 37.55 | 3.53 | 63.70 | 3.44 | 20.53 | 11.15 |
| 2022 (9) | 8.34 | -33.81 | 10.06 | -17.34 | 43.78 | 51.07 | 36.27 | 20.94 | 61.58 | 11.9 | 18.47 | 369.97 |
| 2021 (8) | 12.60 | 1.86 | 12.17 | -7.17 | 28.98 | -1.8 | 29.99 | 7.72 | 55.03 | -7.67 | 3.93 | 0 |
| 2020 (7) | 12.37 | -11.14 | 13.11 | 6.67 | 29.51 | 12.55 | 27.84 | -6.26 | 59.60 | 7.31 | -2.26 | 0 |
| 2019 (6) | 13.92 | 29.01 | 12.29 | -2.15 | 26.22 | -22.49 | 29.70 | 2.24 | 55.54 | 1.42 | 0.37 | -95.44 |
| 2018 (5) | 10.79 | 4.96 | 12.56 | -7.92 | 33.83 | -4.7 | 29.05 | 8.6 | 54.76 | -1.62 | 8.12 | 23.22 |
| 2017 (4) | 10.28 | -3.2 | 13.64 | 24.34 | 35.50 | 3.26 | 26.75 | -19.6 | 55.66 | 10.63 | 6.59 | -62.0 |
| 2016 (3) | 10.62 | 70.47 | 10.97 | 25.8 | 34.38 | -41.33 | 33.27 | -20.54 | 50.31 | -11.75 | 17.34 | -60.1 |
| 2015 (2) | 6.23 | -0.64 | 8.72 | -16.48 | 58.60 | 0.58 | 41.87 | 19.73 | 57.01 | -6.71 | 43.46 | 35.31 |
| 2014 (1) | 6.27 | -22.21 | 10.44 | -4.04 | 58.26 | 28.67 | 34.97 | 4.23 | 61.11 | -15.37 | 32.12 | 385.2 |
