- 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) | 1.44 | 10.77 | 6.67 | 0.48 | 26.32 | -5.88 | 63.30 | -9.33 | -6.28 | 190.69 | -20.17 | 6.94 | 37.09 | -16.2 | -32.6 | 216.90 | -17.97 | 13.67 |
| 23Q3 (19) | 1.30 | 15.04 | 6.56 | 0.38 | -7.32 | -32.14 | 69.81 | -13.28 | -6.06 | 238.86 | 7.81 | 46.61 | 44.26 | -5.75 | -34.79 | 264.40 | 3.65 | 56.12 |
| 23Q2 (18) | 1.13 | -8.87 | -15.67 | 0.41 | -12.77 | -44.59 | 80.50 | 9.82 | 18.12 | 221.55 | 13.56 | 80.93 | 46.96 | 4.99 | -11.66 | 255.09 | 14.06 | 85.6 |
| 23Q1 (17) | 1.24 | -8.15 | -0.8 | 0.47 | -7.84 | -38.16 | 73.30 | 8.53 | 0.71 | 195.09 | 9.41 | 62.59 | 44.73 | -18.72 | -19.97 | 223.65 | 17.2 | 63.4 |
| 22Q4 (16) | 1.35 | 10.66 | 6.3 | 0.51 | -8.93 | -46.87 | 67.54 | -9.11 | -5.5 | 178.31 | 9.45 | 87.34 | 55.03 | -18.92 | 6.28 | 190.82 | 12.67 | 66.12 |
| 22Q3 (15) | 1.22 | -8.96 | -4.69 | 0.56 | -24.32 | -46.67 | 74.31 | 9.04 | 4.13 | 162.92 | 33.05 | 88.13 | 67.87 | 27.67 | 35.2 | 169.36 | 23.22 | 57.16 |
| 22Q2 (14) | 1.34 | 7.2 | 1.52 | 0.74 | -2.63 | -32.73 | 68.15 | -6.36 | -1.42 | 122.45 | 2.05 | 48.21 | 53.16 | -4.88 | 22.21 | 137.44 | 0.42 | 26.97 |
| 22Q1 (13) | 1.25 | -1.57 | 0.0 | 0.76 | -20.83 | -20.83 | 72.78 | 1.83 | 0.07 | 119.99 | 26.07 | 25.99 | 55.89 | 7.94 | 22.7 | 136.87 | 19.15 | 11.81 |
| 21Q4 (12) | 1.27 | -0.78 | -11.81 | 0.96 | -8.57 | -3.03 | 71.47 | 0.15 | 13.44 | 95.18 | 9.91 | 3.55 | 51.78 | 3.15 | 31.12 | 114.87 | 6.6 | -0.49 |
| 21Q3 (11) | 1.28 | -3.03 | -4.48 | 1.05 | -4.55 | 56.72 | 71.36 | 3.23 | 5.03 | 86.60 | 4.82 | -35.89 | 50.20 | 15.4 | 5.66 | 107.76 | -0.45 | -30.71 |
| 21Q2 (10) | 1.32 | 5.6 | 3.13 | 1.10 | 14.58 | 86.44 | 69.13 | -4.95 | -2.73 | 82.62 | -13.25 | -46.62 | 43.50 | -4.5 | -11.51 | 108.25 | -11.57 | -38.73 |
| 21Q1 (9) | 1.25 | -13.19 | 14.68 | 0.96 | -3.03 | 100.0 | 72.73 | 15.44 | -12.74 | 95.24 | 3.61 | -49.55 | 45.55 | 15.35 | -17.23 | 122.41 | 6.04 | -43.62 |
| 20Q4 (8) | 1.44 | 7.46 | 16.13 | 0.99 | 47.76 | 67.8 | 63.00 | -7.27 | -14.48 | 91.92 | -31.95 | -40.11 | 39.49 | -16.88 | -18.36 | 115.44 | -25.77 | -35.43 |
| 20Q3 (7) | 1.34 | 4.69 | 10.74 | 0.67 | 13.56 | 13.56 | 67.94 | -4.4 | -9.83 | 135.08 | -12.72 | -12.9 | 47.51 | -3.36 | -8.84 | 155.51 | -11.98 | -12.79 |
| 20Q2 (6) | 1.28 | 17.43 | -5.88 | 0.59 | 22.92 | -7.81 | 71.07 | -14.73 | 6.14 | 154.77 | -18.02 | 8.49 | 49.16 | -10.67 | 1.8 | 176.67 | -18.63 | 9.51 |
| 20Q1 (5) | 1.09 | -12.1 | -9.17 | 0.48 | -18.64 | -11.11 | 83.35 | 13.14 | 9.96 | 188.79 | 23.01 | 12.5 | 55.03 | 13.77 | -9.27 | 217.11 | 21.45 | 18.67 |
| 19Q4 (4) | 1.24 | 2.48 | 0.0 | 0.59 | 0.0 | 0.0 | 73.67 | -2.23 | 0.0 | 153.47 | -1.04 | 0.0 | 48.37 | -7.19 | 0.0 | 178.77 | 0.26 | 0.0 |
| 19Q3 (3) | 1.21 | -11.03 | 0.0 | 0.59 | -7.81 | 0.0 | 75.35 | 12.53 | 0.0 | 155.08 | 8.71 | 0.0 | 52.12 | 7.93 | 0.0 | 178.31 | 10.53 | 0.0 |
| 19Q2 (2) | 1.36 | 13.33 | 0.0 | 0.64 | 18.52 | 0.0 | 66.96 | -11.66 | 0.0 | 142.66 | -14.99 | 0.0 | 48.29 | -20.38 | 0.0 | 161.33 | -11.82 | 0.0 |
| 19Q1 (1) | 1.20 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 75.80 | 0.0 | 0.0 | 167.81 | 0.0 | 0.0 | 60.65 | 0.0 | 0.0 | 182.96 | 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) | 4.68 | -10.17 | 1.76 | -26.97 | 78.01 | 11.35 | 207.00 | 36.62 | 45.83 | -4.82 | 239.18 | 37.93 |
| 2022 (9) | 5.21 | -1.88 | 2.41 | -34.69 | 70.06 | 1.99 | 151.51 | 53.23 | 48.15 | -4.48 | 173.41 | 48.01 |
| 2021 (8) | 5.31 | 10.17 | 3.69 | 28.13 | 68.69 | -9.36 | 98.88 | -22.05 | 50.41 | 6.31 | 117.16 | -24.52 |
| 2020 (7) | 4.82 | -12.52 | 2.88 | 18.52 | 75.78 | 14.44 | 126.85 | -15.56 | 47.42 | -2.93 | 155.21 | -7.39 |
| 2019 (6) | 5.51 | 11.76 | 2.43 | 16.27 | 66.22 | -10.5 | 150.23 | -14.05 | 48.85 | -21.44 | 167.60 | -10.18 |
| 2018 (5) | 4.93 | -17.14 | 2.09 | -24.28 | 73.99 | 20.52 | 174.79 | 32.05 | 62.18 | 9.94 | 186.60 | 36.01 |
| 2017 (4) | 5.95 | -15.6 | 2.76 | -14.81 | 61.39 | 18.54 | 132.37 | 17.55 | 56.56 | 1.69 | 137.20 | 26.14 |
| 2016 (3) | 7.05 | -4.21 | 3.24 | -0.61 | 51.79 | 4.39 | 112.61 | 0.66 | 55.62 | 7.96 | 108.77 | -1.08 |
| 2015 (2) | 7.36 | -0.81 | 3.26 | -13.07 | 49.61 | 0.79 | 111.87 | 15.01 | 51.52 | 5.36 | 109.96 | 12.68 |
| 2014 (1) | 7.42 | 15.58 | 3.75 | 9.97 | 49.22 | -13.45 | 97.27 | -9.13 | 48.90 | -19.89 | 97.59 | -5.13 |
