- 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) | 0.91 | -15.74 | -3.19 | 2.39 | 2.14 | 35.8 | 100.33 | 19.16 | 3.15 | 38.05 | -2.03 | -26.25 | 72.54 | 22.74 | -19.4 | 65.84 | 2.97 | 11.88 |
| 23Q3 (19) | 1.08 | -5.26 | -23.94 | 2.34 | 21.87 | 4.46 | 84.20 | 5.3 | 31.3 | 38.84 | -18.06 | -4.19 | 59.10 | 7.14 | -12.25 | 63.94 | -11.43 | 71.28 |
| 23Q2 (18) | 1.14 | 70.15 | 54.05 | 1.92 | 43.28 | 22.29 | 79.96 | -41.55 | -34.67 | 47.40 | -30.14 | -18.18 | 55.16 | -40.01 | -45.85 | 72.19 | -35.94 | -7.98 |
| 23Q1 (17) | 0.67 | -28.72 | -11.84 | 1.34 | -23.86 | -39.64 | 136.79 | 40.63 | 14.07 | 67.85 | 31.52 | 65.17 | 91.95 | 2.17 | -3.04 | 112.69 | 91.49 | 70.3 |
| 22Q4 (16) | 0.94 | -33.8 | 9.3 | 1.76 | -21.43 | -31.78 | 97.27 | 51.68 | -8.23 | 51.59 | 27.26 | 46.19 | 90.00 | 33.63 | 11.39 | 58.85 | 57.65 | -2.7 |
| 22Q3 (15) | 1.42 | 91.89 | 63.22 | 2.24 | 42.68 | -10.76 | 64.13 | -47.6 | -38.35 | 40.54 | -30.02 | 11.62 | 67.35 | -33.89 | -10.45 | 37.33 | -52.42 | -42.68 |
| 22Q2 (14) | 0.74 | -2.63 | 21.31 | 1.57 | -29.28 | -23.79 | 122.39 | 2.06 | -18.45 | 57.93 | 41.02 | 31.03 | 101.87 | 7.42 | 6.27 | 78.45 | 18.56 | -20.31 |
| 22Q1 (13) | 0.76 | -11.63 | 11.76 | 2.22 | -13.95 | -0.45 | 119.92 | 13.14 | -10.02 | 41.08 | 16.41 | 0.44 | 94.83 | 17.36 | -0.25 | 66.17 | 9.41 | -16.35 |
| 21Q4 (12) | 0.86 | -1.15 | 11.69 | 2.58 | 2.79 | 15.7 | 105.99 | 1.89 | -10.4 | 35.29 | -2.84 | -13.63 | 80.80 | 7.43 | -13.14 | 60.48 | -7.14 | -8.54 |
| 21Q3 (11) | 0.87 | 42.62 | 1.16 | 2.51 | 21.84 | 12.05 | 104.02 | -30.69 | -1.89 | 36.32 | -17.85 | -10.72 | 75.21 | -21.54 | -10.67 | 65.13 | -33.84 | 4.21 |
| 21Q2 (10) | 0.61 | -10.29 | -35.11 | 2.06 | -7.62 | -5.07 | 150.08 | 12.61 | 54.95 | 44.21 | 8.09 | 5.41 | 95.86 | 0.83 | 26.95 | 98.44 | 24.45 | 55.51 |
| 21Q1 (9) | 0.68 | -11.69 | 13.33 | 2.23 | 0.0 | 27.43 | 133.27 | 12.66 | -11.63 | 40.90 | 0.1 | -21.36 | 95.07 | 2.2 | 1.41 | 79.10 | 19.61 | -27.47 |
| 20Q4 (8) | 0.77 | -10.47 | 5.48 | 2.23 | -0.45 | 26.7 | 118.29 | 11.57 | -4.86 | 40.86 | 0.44 | -21.12 | 93.02 | 10.49 | -3.56 | 66.13 | 5.81 | -17.01 |
| 20Q3 (7) | 0.86 | -8.51 | -4.44 | 2.24 | 3.23 | 31.76 | 106.02 | 9.46 | 4.51 | 40.68 | -3.0 | -24.16 | 84.19 | 11.5 | -6.89 | 62.50 | -1.26 | -3.34 |
| 20Q2 (6) | 0.94 | 56.67 | -1.05 | 2.17 | 24.0 | 59.56 | 96.86 | -35.77 | 1.27 | 41.94 | -19.36 | -37.34 | 75.51 | -19.46 | -19.95 | 63.30 | -41.96 | -7.27 |
| 20Q1 (5) | 0.60 | -17.81 | -20.0 | 1.75 | -0.57 | 69.9 | 150.81 | 21.3 | 24.68 | 52.01 | 0.41 | -41.3 | 93.75 | -2.8 | -25.6 | 109.06 | 36.87 | 30.53 |
| 19Q4 (4) | 0.73 | -18.89 | 0.0 | 1.76 | 3.53 | 0.0 | 124.33 | 22.57 | 0.0 | 51.80 | -3.43 | 0.0 | 96.45 | 6.67 | 0.0 | 79.68 | 23.23 | 0.0 |
| 19Q3 (3) | 0.90 | -5.26 | 0.0 | 1.70 | 25.0 | 0.0 | 101.44 | 6.05 | 0.0 | 53.64 | -19.86 | 0.0 | 90.42 | -4.15 | 0.0 | 64.66 | -5.27 | 0.0 |
| 19Q2 (2) | 0.95 | 26.67 | 0.0 | 1.36 | 32.04 | 0.0 | 95.65 | -20.92 | 0.0 | 66.93 | -24.46 | 0.0 | 94.33 | -25.14 | 0.0 | 68.26 | -18.3 | 0.0 |
| 19Q1 (1) | 0.75 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 120.96 | 0.0 | 0.0 | 88.60 | 0.0 | 0.0 | 126.01 | 0.0 | 0.0 | 83.55 | 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) | 3.55 | -10.13 | 8.08 | -2.3 | 102.85 | 11.21 | 45.15 | 2.36 | 78.59 | -8.72 | 69.41 | 37.47 |
| 2022 (9) | 3.95 | 33.0 | 8.27 | -5.49 | 92.48 | -24.81 | 44.11 | 5.73 | 86.10 | -11.82 | 50.49 | -24.73 |
| 2021 (8) | 2.97 | 1.02 | 8.75 | 8.16 | 123.00 | -0.95 | 41.72 | -7.51 | 97.64 | 3.72 | 67.08 | -10.73 |
| 2020 (7) | 2.94 | -8.41 | 8.09 | 34.16 | 124.18 | 9.38 | 45.11 | -25.44 | 94.14 | -6.74 | 75.14 | 2.8 |
| 2019 (6) | 3.21 | 1.58 | 6.03 | 6.54 | 113.53 | -1.77 | 60.50 | -6.19 | 100.94 | -18.36 | 73.09 | 29.57 |
| 2018 (5) | 3.16 | 8.22 | 5.66 | -30.12 | 115.57 | -7.41 | 64.49 | 43.15 | 123.64 | -1.96 | 56.41 | 28.91 |
| 2017 (4) | 2.92 | -8.46 | 8.10 | 5.19 | 124.82 | 9.2 | 45.05 | -4.96 | 126.11 | 15.08 | 43.76 | -16.04 |
| 2016 (3) | 3.19 | 6.33 | 7.70 | 26.02 | 114.30 | -6.1 | 47.40 | -20.6 | 109.58 | -16.16 | 52.12 | 2.74 |
| 2015 (2) | 3.00 | 10.29 | 6.11 | -9.88 | 121.73 | -9.41 | 59.70 | 10.97 | 130.70 | -4.31 | 50.73 | -1.65 |
| 2014 (1) | 2.72 | 13.33 | 6.78 | -16.19 | 134.37 | -11.54 | 53.80 | 19.26 | 136.59 | 10.25 | 51.58 | -29.46 |
