- 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) | 1.64 | 3.8 | -4.09 | 0.81 | 5.19 | 17.39 | 55.59 | -3.56 | 4.55 | 112.44 | -4.84 | -14.71 | 47.87 | 17.73 | -6.5 | 120.16 | -11.08 | -10.2 |
| 23Q3 (19) | 1.58 | 0.64 | 0.64 | 0.77 | 10.0 | 6.94 | 57.64 | -0.86 | -0.76 | 118.16 | -8.53 | -6.24 | 40.66 | -3.81 | -21.28 | 135.14 | -6.83 | 2.02 |
| 23Q2 (18) | 1.57 | -7.65 | -6.55 | 0.70 | 2.94 | -20.45 | 58.14 | 8.9 | 7.27 | 129.18 | -3.66 | 24.91 | 42.27 | -14.52 | -18.76 | 145.05 | 5.09 | 37.36 |
| 23Q1 (17) | 1.70 | -0.58 | -2.3 | 0.68 | -1.45 | -28.42 | 53.39 | 0.41 | 2.08 | 134.09 | 1.71 | 39.56 | 49.45 | -3.42 | -8.73 | 138.03 | 3.15 | 46.51 |
| 22Q4 (16) | 1.71 | 8.92 | -12.76 | 0.69 | -4.17 | -30.3 | 53.17 | -8.45 | 14.57 | 131.84 | 4.61 | 43.96 | 51.20 | -0.87 | 7.47 | 133.81 | 1.02 | 48.1 |
| 22Q3 (15) | 1.57 | -6.55 | -1.26 | 0.72 | -18.18 | -20.88 | 58.08 | 7.16 | 1.79 | 126.03 | 21.86 | 26.11 | 51.65 | -0.73 | 4.94 | 132.46 | 25.44 | 22.9 |
| 22Q2 (14) | 1.68 | -3.45 | -2.33 | 0.88 | -7.37 | -16.19 | 54.20 | 3.63 | 2.67 | 103.42 | 7.64 | 18.86 | 52.03 | -3.97 | 21.45 | 105.60 | 12.09 | 8.9 |
| 22Q1 (13) | 1.74 | -11.22 | -1.14 | 0.95 | -4.04 | 3.26 | 52.30 | 12.69 | 1.18 | 96.08 | 4.91 | -3.07 | 54.18 | 13.73 | 17.07 | 94.21 | 4.27 | -9.86 |
| 21Q4 (12) | 1.96 | 23.27 | 6.52 | 0.99 | 8.79 | 8.79 | 46.41 | -18.66 | -6.3 | 91.58 | -8.37 | -8.13 | 47.64 | -3.21 | 8.62 | 90.35 | -16.17 | -14.24 |
| 21Q3 (11) | 1.59 | -7.56 | -10.17 | 0.91 | -13.33 | 16.67 | 57.06 | 8.09 | 11.12 | 99.94 | 14.86 | -14.41 | 49.22 | 14.89 | 0.39 | 107.78 | 11.15 | -9.5 |
| 21Q2 (10) | 1.72 | -2.27 | 65.38 | 1.05 | 14.13 | 87.5 | 52.79 | 2.13 | -39.87 | 87.01 | -12.22 | -46.28 | 42.84 | -7.43 | -47.41 | 96.97 | -7.22 | -42.38 |
| 21Q1 (9) | 1.76 | -4.35 | 15.79 | 0.92 | 1.1 | -6.12 | 51.69 | 4.36 | -13.68 | 99.12 | -0.56 | 7.25 | 46.28 | 5.52 | -17.58 | 104.52 | -0.79 | 8.71 |
| 20Q4 (8) | 1.84 | 3.95 | 17.2 | 0.91 | 16.67 | -18.02 | 49.53 | -3.54 | -14.52 | 99.68 | -14.64 | 21.46 | 43.86 | -10.54 | -15.52 | 105.35 | -11.54 | 19.59 |
| 20Q3 (7) | 1.77 | 70.19 | 19.59 | 0.78 | 39.29 | -31.58 | 51.35 | -41.51 | -16.75 | 116.77 | -27.9 | 46.07 | 49.03 | -39.81 | -5.46 | 119.09 | -29.24 | 32.66 |
| 20Q2 (6) | 1.04 | -31.58 | -30.2 | 0.56 | -42.86 | -56.59 | 87.80 | 46.63 | 43.98 | 161.96 | 75.24 | 128.95 | 81.46 | 45.08 | 64.6 | 168.30 | 75.04 | 104.67 |
| 20Q1 (5) | 1.52 | -3.18 | -1.3 | 0.98 | -11.71 | -30.0 | 59.88 | 3.35 | 1.44 | 92.42 | 12.61 | 42.38 | 56.15 | 8.15 | 11.5 | 96.15 | 9.15 | 30.67 |
| 19Q4 (4) | 1.57 | 6.08 | 0.0 | 1.11 | -2.63 | 0.0 | 57.94 | -6.06 | 0.0 | 82.07 | 2.66 | 0.0 | 51.92 | 0.12 | 0.0 | 88.09 | -1.87 | 0.0 |
| 19Q3 (3) | 1.48 | -0.67 | 0.0 | 1.14 | -11.63 | 0.0 | 61.68 | 1.15 | 0.0 | 79.94 | 13.01 | 0.0 | 51.86 | 4.79 | 0.0 | 89.77 | 9.17 | 0.0 |
| 19Q2 (2) | 1.49 | -3.25 | 0.0 | 1.29 | -7.86 | 0.0 | 60.98 | 3.3 | 0.0 | 70.74 | 8.98 | 0.0 | 49.49 | -1.73 | 0.0 | 82.23 | 11.76 | 0.0 |
| 19Q1 (1) | 1.54 | 0.0 | 0.0 | 1.40 | 0.0 | 0.0 | 59.03 | 0.0 | 0.0 | 64.91 | 0.0 | 0.0 | 50.36 | 0.0 | 0.0 | 73.58 | 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) | 6.81 | -9.8 | 2.81 | -11.91 | 53.62 | 10.88 | 130.11 | 13.62 | 55.47 | 4.37 | 128.26 | 16.91 |
| 2022 (9) | 7.55 | 6.49 | 3.19 | -8.33 | 48.36 | -6.08 | 114.51 | 9.15 | 53.15 | -1.67 | 109.71 | 7.19 |
| 2021 (8) | 7.09 | 29.62 | 3.48 | 8.07 | 51.49 | -22.82 | 104.91 | -7.36 | 54.05 | -13.26 | 102.35 | -13.0 |
| 2020 (7) | 5.47 | -12.9 | 3.22 | -35.21 | 66.71 | 14.7 | 113.25 | 54.27 | 62.31 | 18.53 | 117.65 | 48.94 |
| 2019 (6) | 6.28 | -37.76 | 4.97 | -45.74 | 58.16 | 60.71 | 73.41 | 84.12 | 52.57 | 81.97 | 78.99 | 67.46 |
| 2018 (5) | 10.09 | 73.37 | 9.16 | 137.31 | 36.19 | -42.32 | 39.87 | -57.85 | 28.89 | -27.65 | 47.17 | -59.82 |
| 2017 (4) | 5.82 | -4.28 | 3.86 | 12.87 | 62.74 | 4.44 | 94.58 | -11.34 | 39.93 | -0.72 | 117.39 | -7.22 |
| 2016 (3) | 6.08 | 4.65 | 3.42 | 3.01 | 60.07 | -4.36 | 106.68 | -2.9 | 40.22 | 4.44 | 126.53 | -5.69 |
| 2015 (2) | 5.81 | 1.75 | 3.32 | -3.77 | 62.81 | -1.77 | 109.87 | 3.96 | 38.51 | -13.05 | 134.17 | 7.05 |
| 2014 (1) | 5.71 | -4.83 | 3.45 | -6.25 | 63.94 | 5.16 | 105.68 | 6.41 | 44.29 | -15.3 | 125.33 | 16.24 |
