- 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) | 0.76 | 2.7 | 13.43 | 1.12 | -0.88 | 19.15 | 120.12 | -1.73 | -11.19 | 81.54 | 1.35 | -15.68 | 26.08 | -10.25 | -23.23 | 175.58 | 1.13 | -11.31 |
| 23Q3 (19) | 0.74 | -5.13 | -2.63 | 1.13 | -0.88 | -8.13 | 122.24 | 4.9 | 2.13 | 80.45 | 1.08 | 8.91 | 29.06 | 2.69 | 8.8 | 173.62 | 3.46 | 4.06 |
| 23Q2 (18) | 0.78 | -12.36 | 25.81 | 1.14 | 2.7 | 16.33 | 116.53 | 13.81 | -19.98 | 79.59 | -2.58 | -14.12 | 28.30 | 0.11 | -22.91 | 167.81 | 7.69 | -16.76 |
| 23Q1 (17) | 0.89 | 32.84 | 17.11 | 1.11 | 18.09 | 0.0 | 102.39 | -24.3 | -14.76 | 81.70 | -15.51 | -0.66 | 28.27 | -16.78 | -18.34 | 155.82 | -21.3 | -7.11 |
| 22Q4 (16) | 0.67 | -11.84 | -19.28 | 0.94 | -23.58 | -24.8 | 135.26 | 13.01 | 22.79 | 96.70 | 30.91 | 32.47 | 33.97 | 27.18 | 19.19 | 197.98 | 18.66 | 28.01 |
| 22Q3 (15) | 0.76 | 22.58 | 5.56 | 1.23 | 25.51 | 0.0 | 119.69 | -17.81 | -5.77 | 73.87 | -20.3 | -0.46 | 26.71 | -27.24 | 3.37 | 166.85 | -17.23 | -4.86 |
| 22Q2 (14) | 0.62 | -18.42 | -26.19 | 0.98 | -11.71 | -35.95 | 145.62 | 21.23 | 34.86 | 92.68 | 12.69 | 55.74 | 36.71 | 6.04 | 56.15 | 201.59 | 20.18 | 40.01 |
| 22Q1 (13) | 0.76 | -8.43 | 7.04 | 1.11 | -11.2 | -23.45 | 120.12 | 9.04 | -6.47 | 82.24 | 12.66 | 30.85 | 34.62 | 21.47 | 7.85 | 167.74 | 8.46 | 5.37 |
| 21Q4 (12) | 0.83 | 15.28 | 9.21 | 1.25 | 1.63 | -26.9 | 110.16 | -13.27 | -7.54 | 73.00 | -1.63 | 37.19 | 28.50 | 10.29 | 14.87 | 154.66 | -11.81 | 4.82 |
| 21Q3 (11) | 0.72 | -14.29 | -13.25 | 1.23 | -19.61 | -23.6 | 127.02 | 17.63 | 16.4 | 74.21 | 24.7 | 31.6 | 25.84 | 9.91 | 28.81 | 175.38 | 21.81 | 20.58 |
| 21Q2 (10) | 0.84 | 18.31 | -20.75 | 1.53 | 5.52 | -9.47 | 107.98 | -15.92 | 25.44 | 59.51 | -5.31 | 10.53 | 23.51 | -26.76 | 57.79 | 143.98 | -9.55 | 15.17 |
| 21Q1 (9) | 0.71 | -6.58 | 10.94 | 1.45 | -15.2 | 23.93 | 128.43 | 7.8 | -9.5 | 62.85 | 18.12 | -18.98 | 32.10 | 29.38 | 34.48 | 159.19 | 7.89 | -18.62 |
| 20Q4 (8) | 0.76 | -8.43 | -19.15 | 1.71 | 6.21 | -6.56 | 119.14 | 9.18 | 23.19 | 53.21 | -5.64 | 6.8 | 24.81 | 23.68 | 28.15 | 147.55 | 1.44 | 16.03 |
| 20Q3 (7) | 0.83 | -21.7 | -14.43 | 1.61 | -4.73 | -5.29 | 109.12 | 26.77 | 16.18 | 56.39 | 4.74 | 5.4 | 20.06 | 34.63 | 8.84 | 145.45 | 16.35 | 12.76 |
| 20Q2 (6) | 1.06 | 65.62 | 10.42 | 1.69 | 44.44 | 18.18 | 86.08 | -39.34 | -8.99 | 53.84 | -30.59 | -15.12 | 14.90 | -37.58 | -14.17 | 125.01 | -36.09 | -11.12 |
| 20Q1 (5) | 0.64 | -31.91 | -18.99 | 1.17 | -36.07 | -2.5 | 141.91 | 46.74 | 22.99 | 77.57 | 55.7 | 2.31 | 23.87 | 23.3 | 33.8 | 195.61 | 53.83 | 12.83 |
| 19Q4 (4) | 0.94 | -3.09 | 0.0 | 1.83 | 7.65 | 0.0 | 96.71 | 2.97 | 0.0 | 49.82 | -6.88 | 0.0 | 19.36 | 5.05 | 0.0 | 127.16 | -1.42 | 0.0 |
| 19Q3 (3) | 0.97 | 1.04 | 0.0 | 1.70 | 18.88 | 0.0 | 93.92 | -0.7 | 0.0 | 53.50 | -15.66 | 0.0 | 18.43 | 6.16 | 0.0 | 128.99 | -8.29 | 0.0 |
| 19Q2 (2) | 0.96 | 21.52 | 0.0 | 1.43 | 19.17 | 0.0 | 94.58 | -18.03 | 0.0 | 63.43 | -16.34 | 0.0 | 17.36 | -2.69 | 0.0 | 140.65 | -18.87 | 0.0 |
| 19Q1 (1) | 0.79 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 115.38 | 0.0 | 0.0 | 75.82 | 0.0 | 0.0 | 17.84 | 0.0 | 0.0 | 173.37 | 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) | 3.57 | 12.97 | 4.56 | 3.17 | 102.34 | -11.33 | 80.11 | -2.92 | 25.58 | -19.31 | 156.88 | -5.63 |
| 2022 (9) | 3.16 | 5.33 | 4.42 | -20.22 | 115.42 | -5.22 | 82.52 | 25.26 | 31.70 | 0.25 | 166.24 | 6.54 |
| 2021 (8) | 3.00 | -2.6 | 5.54 | -12.34 | 121.78 | 2.84 | 65.88 | 14.06 | 31.62 | 15.87 | 156.04 | 4.8 |
| 2020 (7) | 3.08 | -5.52 | 6.32 | 4.81 | 118.42 | 5.75 | 57.76 | -4.51 | 27.29 | 38.11 | 148.89 | -2.51 |
| 2019 (6) | 3.26 | 0.0 | 6.03 | -5.19 | 111.98 | 0.05 | 60.49 | 5.35 | 19.76 | -17.74 | 152.72 | 5.09 |
| 2018 (5) | 3.26 | -3.55 | 6.36 | -15.87 | 111.92 | 3.5 | 57.42 | 19.01 | 24.02 | -28.49 | 145.32 | 18.33 |
| 2017 (4) | 3.38 | -6.89 | 7.56 | -3.45 | 108.14 | 7.42 | 48.25 | 3.52 | 33.59 | -2.04 | 122.81 | 8.7 |
| 2016 (3) | 3.63 | 19.02 | 7.83 | 22.54 | 100.67 | -15.78 | 46.61 | -18.41 | 34.29 | -9.48 | 112.98 | -18.59 |
| 2015 (2) | 3.05 | -1.93 | 6.39 | -2.59 | 119.53 | 1.86 | 57.13 | 2.71 | 37.88 | 5.19 | 138.78 | 1.34 |
| 2014 (1) | 3.11 | -11.14 | 6.56 | 3.63 | 117.35 | 12.6 | 55.62 | -3.55 | 36.01 | 19.0 | 136.95 | 4.04 |
