- 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) | 1.20 | 51.9 | 18.81 | 0.65 | 16.07 | -43.97 | 75.79 | -33.92 | -15.61 | 139.51 | -14.34 | 77.9 | 112.86 | -29.06 | 17.15 | 102.44 | -13.54 | 42.5 |
| 23Q3 (19) | 0.79 | -28.18 | -31.9 | 0.56 | -39.78 | -48.62 | 114.70 | 38.09 | 46.34 | 162.87 | 65.87 | 95.31 | 159.09 | 51.57 | 60.13 | 118.48 | 55.3 | 89.81 |
| 23Q2 (18) | 1.10 | 54.93 | -17.91 | 0.93 | 24.0 | -2.11 | 83.06 | -35.09 | 22.24 | 98.19 | -18.65 | 2.61 | 104.96 | -23.02 | 4.65 | 76.29 | -32.08 | 20.45 |
| 23Q1 (17) | 0.71 | -29.7 | 2.9 | 0.75 | -35.34 | 22.95 | 127.96 | 42.48 | -3.42 | 120.70 | 53.91 | -18.48 | 136.34 | 41.52 | -16.87 | 112.33 | 56.25 | -3.63 |
| 22Q4 (16) | 1.01 | -12.93 | -21.09 | 1.16 | 6.42 | -1.69 | 89.81 | 14.58 | 26.12 | 78.42 | -5.96 | 1.27 | 96.34 | -3.03 | 9.03 | 71.89 | 15.17 | 19.24 |
| 22Q3 (15) | 1.16 | -13.43 | -6.45 | 1.09 | 14.74 | 22.47 | 78.38 | 15.35 | 6.99 | 83.39 | -12.85 | -17.99 | 99.35 | -0.95 | -6.93 | 62.42 | -1.45 | -8.46 |
| 22Q2 (14) | 1.34 | 94.2 | 25.23 | 0.95 | 55.74 | 10.47 | 67.95 | -48.71 | -19.98 | 95.69 | -35.38 | -9.14 | 100.30 | -38.84 | -13.54 | 63.34 | -45.66 | -14.67 |
| 22Q1 (13) | 0.69 | -46.09 | -5.48 | 0.61 | -48.31 | -25.61 | 132.49 | 86.06 | 6.88 | 148.07 | 91.21 | 33.16 | 164.00 | 85.6 | 14.57 | 116.56 | 93.33 | 26.67 |
| 21Q4 (12) | 1.28 | 3.23 | 16.36 | 1.18 | 32.58 | -11.94 | 71.21 | -2.8 | -13.55 | 77.44 | -23.84 | 14.29 | 88.36 | -17.23 | -2.67 | 60.29 | -11.59 | 1.6 |
| 21Q3 (11) | 1.24 | 15.89 | 6.9 | 0.89 | 3.49 | -32.58 | 73.26 | -13.73 | -6.81 | 101.68 | -3.46 | 47.15 | 106.75 | -7.98 | 22.83 | 68.19 | -8.14 | 12.15 |
| 21Q2 (10) | 1.07 | 46.58 | 5.94 | 0.86 | 4.88 | -21.82 | 84.92 | -31.49 | -5.54 | 105.32 | -5.29 | 26.83 | 116.01 | -18.95 | 0.55 | 74.23 | -19.33 | 28.96 |
| 21Q1 (9) | 0.73 | -33.64 | 48.98 | 0.82 | -38.81 | 6.49 | 123.96 | 50.49 | -33.31 | 111.20 | 64.11 | -5.85 | 143.14 | 57.68 | -42.41 | 92.02 | 55.07 | 65.98 |
| 20Q4 (8) | 1.10 | -5.17 | 18.28 | 1.34 | 1.52 | -27.17 | 82.37 | 4.78 | -16.2 | 67.76 | -1.94 | 36.83 | 90.78 | 4.45 | -24.33 | 59.34 | -2.4 | 113.22 |
| 20Q3 (7) | 1.16 | 14.85 | 31.82 | 1.32 | 20.0 | -17.5 | 78.61 | -12.56 | -23.8 | 69.10 | -16.79 | 21.72 | 86.91 | -24.67 | -23.96 | 60.80 | 5.63 | 33.25 |
| 20Q2 (6) | 1.01 | 106.12 | 10.99 | 1.10 | 42.86 | -17.91 | 89.90 | -51.64 | -10.56 | 83.04 | -29.69 | 22.57 | 115.38 | -53.58 | -0.67 | 57.56 | 3.82 | 10.48 |
| 20Q1 (5) | 0.49 | -47.31 | -27.94 | 0.77 | -58.15 | -18.95 | 185.88 | 89.11 | 39.39 | 118.11 | 138.51 | 23.78 | 248.55 | 107.18 | 58.17 | 55.44 | 99.21 | -22.6 |
| 19Q4 (4) | 0.93 | 5.68 | 0.0 | 1.84 | 15.0 | 0.0 | 98.29 | -4.72 | 0.0 | 49.52 | -12.77 | 0.0 | 119.97 | 4.96 | 0.0 | 27.83 | -39.01 | 0.0 |
| 19Q3 (3) | 0.88 | -3.3 | 0.0 | 1.60 | 19.4 | 0.0 | 103.16 | 2.64 | 0.0 | 56.77 | -16.21 | 0.0 | 114.30 | -1.6 | 0.0 | 45.63 | -12.42 | 0.0 |
| 19Q2 (2) | 0.91 | 33.82 | 0.0 | 1.34 | 41.05 | 0.0 | 100.51 | -24.63 | 0.0 | 67.75 | -29.0 | 0.0 | 116.16 | -26.08 | 0.0 | 52.10 | -27.27 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 133.35 | 0.0 | 0.0 | 95.42 | 0.0 | 0.0 | 157.14 | 0.0 | 0.0 | 71.63 | 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) | 3.21 | -16.62 | 2.79 | -42.24 | 113.56 | 19.66 | 130.86 | 73.3 | 125.88 | 33.36 | 118.54 | 55.93 |
| 2022 (9) | 3.85 | 5.48 | 4.83 | 3.65 | 94.90 | -5.01 | 75.51 | -3.51 | 94.39 | -12.48 | 76.02 | 8.12 |
| 2021 (8) | 3.65 | 24.57 | 4.66 | -4.12 | 99.90 | -19.92 | 78.26 | 4.18 | 107.85 | -27.51 | 70.31 | 37.62 |
| 2020 (7) | 2.93 | -16.76 | 4.86 | -22.24 | 124.75 | 20.44 | 75.12 | 28.72 | 148.77 | 23.43 | 51.09 | 23.38 |
| 2019 (6) | 3.52 | 6.34 | 6.25 | 6.84 | 103.58 | -6.03 | 58.36 | -6.4 | 120.53 | 13.24 | 41.41 | -37.39 |
| 2018 (5) | 3.31 | -4.34 | 5.85 | -3.47 | 110.23 | 4.44 | 62.35 | 3.49 | 106.44 | -0.63 | 66.14 | 12.69 |
| 2017 (4) | 3.46 | -10.59 | 6.06 | -5.16 | 105.54 | 11.81 | 60.25 | 5.55 | 107.11 | 7.14 | 58.69 | 13.98 |
| 2016 (3) | 3.87 | 6.91 | 6.39 | 1.91 | 94.39 | -6.28 | 57.08 | -1.94 | 99.97 | 3.71 | 51.49 | -17.67 |
| 2015 (2) | 3.62 | 20.27 | 6.27 | 27.96 | 100.71 | -17.04 | 58.21 | -21.81 | 96.39 | -17.06 | 62.54 | -21.45 |
| 2014 (1) | 3.01 | -24.56 | 4.90 | -19.8 | 121.39 | 32.68 | 74.45 | 24.64 | 116.22 | 33.2 | 79.62 | 24.45 |
