- 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) | 1.50 | 0.0 | 18.11 | 0.84 | 3.7 | 25.37 | 60.72 | 0.28 | -15.43 | 107.92 | -3.85 | -20.65 | 87.66 | 13.12 | 15.91 | 80.99 | -15.02 | -38.72 |
| 23Q3 (19) | 1.50 | 5.63 | 13.64 | 0.81 | 10.96 | 10.96 | 60.55 | -5.69 | -12.5 | 112.24 | -10.17 | -9.44 | 77.49 | 14.6 | 6.31 | 95.31 | -21.58 | -20.74 |
| 23Q2 (18) | 1.42 | 10.94 | 20.34 | 0.73 | 8.96 | -2.67 | 64.20 | -9.7 | -16.74 | 124.95 | -7.66 | 3.44 | 67.62 | -3.99 | -9.79 | 121.54 | -10.63 | -1.15 |
| 23Q1 (17) | 1.28 | 0.79 | 17.43 | 0.67 | 0.0 | -17.28 | 71.10 | -0.97 | -14.75 | 135.32 | -0.5 | 19.73 | 70.43 | -6.88 | -12.41 | 135.99 | 2.89 | 17.22 |
| 22Q4 (16) | 1.27 | -3.79 | 33.68 | 0.67 | -8.22 | -11.84 | 71.80 | 3.76 | -24.86 | 136.00 | 9.73 | 13.87 | 75.63 | 3.76 | -18.74 | 132.17 | 9.91 | 8.42 |
| 22Q3 (15) | 1.32 | 11.86 | 10.0 | 0.73 | -2.67 | -10.98 | 69.20 | -10.26 | -9.01 | 123.94 | 2.6 | 11.3 | 72.89 | -2.76 | -11.09 | 120.25 | -2.2 | 14.07 |
| 22Q2 (14) | 1.18 | 8.26 | -12.59 | 0.75 | -7.41 | -9.64 | 77.11 | -7.54 | 14.68 | 120.80 | 6.88 | 10.56 | 74.96 | -6.78 | 1.67 | 122.96 | 5.99 | 19.65 |
| 22Q1 (13) | 1.09 | 14.74 | -25.85 | 0.81 | 6.58 | -3.57 | 83.40 | -12.72 | 34.84 | 113.02 | -5.37 | 4.15 | 80.41 | -13.6 | 27.72 | 116.01 | -4.84 | 8.01 |
| 21Q4 (12) | 0.95 | -20.83 | -25.2 | 0.76 | -7.32 | 5.56 | 95.55 | 25.64 | 33.54 | 119.43 | 7.25 | -4.9 | 93.07 | 13.53 | 22.65 | 121.91 | 15.64 | 0.54 |
| 21Q3 (11) | 1.20 | -11.11 | -7.69 | 0.82 | -1.2 | -3.53 | 76.05 | 13.1 | 8.66 | 111.36 | 1.92 | 4.11 | 81.98 | 11.19 | 0.38 | 105.42 | 2.58 | 10.65 |
| 21Q2 (10) | 1.35 | -8.16 | 3.85 | 0.83 | -1.19 | -3.49 | 67.24 | 8.71 | -3.92 | 109.26 | 0.68 | 3.7 | 73.73 | 17.11 | -7.34 | 102.77 | -4.32 | 7.32 |
| 21Q1 (9) | 1.47 | 15.75 | 26.72 | 0.84 | 16.67 | 1.2 | 61.85 | -13.56 | -21.06 | 108.52 | -13.59 | -1.42 | 62.96 | -17.03 | -17.67 | 107.41 | -11.41 | -4.07 |
| 20Q4 (8) | 1.27 | -2.31 | 7.63 | 0.72 | -15.29 | -16.28 | 71.55 | 2.23 | -7.08 | 125.59 | 17.42 | 18.72 | 75.88 | -7.09 | -5.68 | 121.25 | 27.27 | 18.48 |
| 20Q3 (7) | 1.30 | 0.0 | 4.84 | 0.85 | -1.16 | 2.41 | 69.99 | 0.01 | -4.24 | 106.96 | 1.52 | -2.45 | 81.67 | 2.64 | 1.48 | 95.27 | -0.51 | -6.84 |
| 20Q2 (6) | 1.30 | 12.07 | -0.76 | 0.86 | 3.61 | 21.13 | 69.98 | -10.68 | 0.89 | 105.36 | -4.29 | -17.67 | 79.57 | 4.05 | 2.45 | 95.76 | -14.48 | -19.98 |
| 20Q1 (5) | 1.16 | -1.69 | -1.69 | 0.83 | -3.49 | 36.07 | 78.35 | 1.75 | 1.83 | 110.08 | 4.06 | -26.8 | 76.47 | -4.95 | -9.96 | 111.97 | 9.41 | -21.37 |
| 19Q4 (4) | 1.18 | -4.84 | 0.0 | 0.86 | 3.61 | 0.0 | 77.00 | 5.35 | 0.0 | 105.79 | -3.52 | 0.0 | 80.45 | -0.04 | 0.0 | 102.34 | 0.08 | 0.0 |
| 19Q3 (3) | 1.24 | -5.34 | 0.0 | 0.83 | 16.9 | 0.0 | 73.09 | 5.38 | 0.0 | 109.65 | -14.32 | 0.0 | 80.48 | 3.62 | 0.0 | 102.26 | -14.55 | 0.0 |
| 19Q2 (2) | 1.31 | 11.02 | 0.0 | 0.71 | 16.39 | 0.0 | 69.36 | -9.85 | 0.0 | 127.98 | -14.9 | 0.0 | 77.67 | -8.55 | 0.0 | 119.67 | -15.96 | 0.0 |
| 19Q1 (1) | 1.18 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 76.94 | 0.0 | 0.0 | 150.38 | 0.0 | 0.0 | 84.93 | 0.0 | 0.0 | 142.40 | 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) | 5.41 | 8.42 | 3.04 | -0.98 | 67.47 | -7.85 | 119.91 | 1.01 | 83.96 | 3.16 | 103.43 | -6.43 |
| 2022 (9) | 4.99 | -1.96 | 3.07 | -6.4 | 73.22 | 2.06 | 118.71 | 6.58 | 81.39 | 7.01 | 110.54 | 3.24 |
| 2021 (8) | 5.09 | -4.32 | 3.28 | -5.2 | 71.74 | 4.53 | 111.38 | 5.72 | 76.06 | 13.18 | 107.07 | 0.26 |
| 2020 (7) | 5.32 | 13.92 | 3.46 | 17.29 | 68.63 | -12.2 | 105.35 | -14.94 | 67.20 | -18.93 | 106.79 | -10.36 |
| 2019 (6) | 4.67 | -12.55 | 2.95 | 7.66 | 78.17 | 14.25 | 123.85 | -6.87 | 82.89 | -10.02 | 119.13 | 9.02 |
| 2018 (5) | 5.34 | -4.13 | 2.74 | 2.62 | 68.42 | 4.46 | 132.98 | -2.55 | 92.12 | -17.25 | 109.27 | 20.55 |
| 2017 (4) | 5.57 | -5.27 | 2.67 | -10.4 | 65.50 | 5.48 | 136.46 | 11.36 | 111.32 | 5.55 | 90.64 | 14.49 |
| 2016 (3) | 5.88 | 15.52 | 2.98 | -2.93 | 62.10 | -13.35 | 122.54 | 3.0 | 105.47 | 10.8 | 79.17 | -17.06 |
| 2015 (2) | 5.09 | -18.82 | 3.07 | -27.59 | 71.67 | 23.19 | 118.97 | 38.06 | 95.19 | 13.52 | 95.46 | 57.76 |
| 2014 (1) | 6.27 | 5.73 | 4.24 | -11.11 | 58.18 | -5.41 | 86.17 | 12.73 | 83.85 | -11.76 | 60.51 | 40.92 |
