- 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) | 9.64 | -24.98 | -50.1 | 1.05 | -15.32 | -4.55 | 9.44 | 33.33 | 100.42 | 86.51 | 17.68 | 4.95 | 33.61 | 12.22 | 8.42 | 62.34 | 23.1 | 11.06 |
| 23Q3 (19) | 12.85 | -28.57 | -43.32 | 1.24 | 9.73 | -0.8 | 7.08 | 39.92 | 76.56 | 73.51 | -8.99 | 0.62 | 29.95 | -2.22 | 0.4 | 50.64 | -8.26 | 7.2 |
| 23Q2 (18) | 17.99 | -22.56 | -30.51 | 1.13 | -0.88 | -15.04 | 5.06 | 29.08 | 44.16 | 80.77 | 1.55 | 18.4 | 30.63 | 3.1 | 7.89 | 55.20 | 2.7 | 27.34 |
| 23Q1 (17) | 23.23 | 20.24 | 13.98 | 1.14 | 3.64 | -5.79 | 3.92 | -16.77 | -12.11 | 79.54 | -3.51 | 6.11 | 29.71 | -4.16 | 3.34 | 53.75 | -4.24 | 6.06 |
| 22Q4 (16) | 19.32 | -14.78 | 4.04 | 1.10 | -12.0 | -12.7 | 4.71 | 17.46 | -3.88 | 82.43 | 12.83 | 13.96 | 31.00 | 3.92 | -6.57 | 56.13 | 18.82 | 27.42 |
| 22Q3 (15) | 22.67 | -12.44 | 16.56 | 1.25 | -6.02 | -20.38 | 4.01 | 14.25 | -14.32 | 73.06 | 7.09 | 26.05 | 29.83 | 5.07 | -15.42 | 47.24 | 8.97 | 72.6 |
| 22Q2 (14) | 25.89 | 27.04 | 3.93 | 1.33 | 9.92 | -23.12 | 3.51 | -21.3 | -3.84 | 68.22 | -8.99 | 29.6 | 28.39 | -1.25 | -5.34 | 43.35 | -14.46 | 64.83 |
| 22Q1 (13) | 20.38 | 9.75 | -18.87 | 1.21 | -3.97 | -6.92 | 4.46 | -8.98 | 23.2 | 74.96 | 3.64 | 7.01 | 28.75 | -13.35 | -4.39 | 50.68 | 15.05 | 16.21 |
| 21Q4 (12) | 18.57 | -4.52 | -11.99 | 1.26 | -19.75 | 4.13 | 4.90 | 4.7 | 13.69 | 72.33 | 24.79 | -3.88 | 33.18 | -5.93 | 13.75 | 44.05 | 60.94 | -12.6 |
| 21Q3 (11) | 19.45 | -21.92 | -17.48 | 1.57 | -9.25 | 15.44 | 4.68 | 28.22 | 21.24 | 57.96 | 10.11 | -13.44 | 35.27 | 17.61 | 34.21 | 27.37 | 4.07 | -38.55 |
| 21Q2 (10) | 24.91 | -0.84 | 34.21 | 1.73 | 33.08 | 47.86 | 3.65 | 0.83 | -25.51 | 52.64 | -24.85 | -32.03 | 29.99 | -0.27 | -3.88 | 26.30 | -39.69 | -48.58 |
| 21Q1 (9) | 25.12 | 19.05 | 35.2 | 1.30 | 7.44 | -1.52 | 3.62 | -16.01 | -26.12 | 70.05 | -6.91 | 1.58 | 30.07 | 3.09 | 18.15 | 43.61 | -13.47 | -9.92 |
| 20Q4 (8) | 21.10 | -10.48 | 55.38 | 1.21 | -11.03 | 12.04 | 4.31 | 11.66 | -35.67 | 75.25 | 12.38 | -10.7 | 29.17 | 11.0 | -18.5 | 50.40 | 13.16 | -8.68 |
| 20Q3 (7) | 23.57 | 26.99 | 30.87 | 1.36 | 16.24 | -2.16 | 3.86 | -21.22 | -23.56 | 66.96 | -13.54 | 2.35 | 26.28 | -15.77 | -15.31 | 44.54 | -12.92 | 12.93 |
| 20Q2 (6) | 18.56 | -0.11 | 8.22 | 1.17 | -11.36 | 5.41 | 4.90 | 0.0 | -7.72 | 77.45 | 12.31 | -5.86 | 31.20 | 22.59 | -12.38 | 51.15 | 5.66 | -1.58 |
| 20Q1 (5) | 18.58 | 36.82 | -6.4 | 1.32 | 22.22 | 6.45 | 4.90 | -26.87 | 6.75 | 68.96 | -18.17 | -6.0 | 25.45 | -28.89 | -12.96 | 48.41 | -12.28 | -0.6 |
| 19Q4 (4) | 13.58 | -24.6 | 0.0 | 1.08 | -22.3 | 0.0 | 6.70 | 32.67 | 0.0 | 84.27 | 28.81 | 0.0 | 35.79 | 15.34 | 0.0 | 55.19 | 39.93 | 0.0 |
| 19Q3 (3) | 18.01 | 5.01 | 0.0 | 1.39 | 25.23 | 0.0 | 5.05 | -4.9 | 0.0 | 65.42 | -20.48 | 0.0 | 31.03 | -12.86 | 0.0 | 39.44 | -24.11 | 0.0 |
| 19Q2 (2) | 17.15 | -13.6 | 0.0 | 1.11 | -10.48 | 0.0 | 5.31 | 15.69 | 0.0 | 82.27 | 12.15 | 0.0 | 35.61 | 21.79 | 0.0 | 51.97 | 6.71 | 0.0 |
| 19Q1 (1) | 19.85 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 4.59 | 0.0 | 0.0 | 73.36 | 0.0 | 0.0 | 29.24 | 0.0 | 0.0 | 48.70 | 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) | 54.89 | -29.37 | 4.61 | -6.49 | 6.65 | 41.49 | 79.23 | 7.0 | 31.42 | 5.47 | 54.45 | 11.21 |
| 2022 (9) | 77.72 | -15.66 | 4.93 | -17.83 | 4.70 | 18.69 | 74.05 | 21.63 | 29.79 | 19.64 | 48.96 | 22.58 |
| 2021 (8) | 92.15 | 18.61 | 6.00 | 13.21 | 3.96 | -15.74 | 60.88 | -11.59 | 24.90 | -8.22 | 39.94 | -13.98 |
| 2020 (7) | 77.69 | 15.85 | 5.30 | 13.25 | 4.70 | -13.6 | 68.86 | -11.63 | 27.13 | -8.34 | 46.43 | -13.63 |
| 2019 (6) | 67.06 | -28.03 | 4.68 | -6.77 | 5.44 | 38.78 | 77.92 | 7.19 | 29.60 | -4.36 | 53.76 | 17.74 |
| 2018 (5) | 93.18 | -29.64 | 5.02 | -3.83 | 3.92 | 42.03 | 72.69 | 4.05 | 30.95 | -14.81 | 45.66 | 25.82 |
| 2017 (4) | 132.43 | -25.88 | 5.22 | -3.33 | 2.76 | 35.29 | 69.86 | 3.28 | 36.33 | 4.28 | 36.29 | 4.16 |
| 2016 (3) | 178.68 | -39.91 | 5.40 | -4.26 | 2.04 | 65.85 | 67.64 | 4.58 | 34.84 | 8.84 | 34.84 | 2.8 |
| 2015 (2) | 297.37 | -6.72 | 5.64 | -4.08 | 1.23 | 7.89 | 64.68 | 4.19 | 32.01 | -6.1 | 33.89 | 16.3 |
| 2014 (1) | 318.79 | 86.42 | 5.88 | 4.07 | 1.14 | -46.48 | 62.08 | -3.86 | 34.09 | -2.93 | 29.14 | -7.76 |
