- 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) | 0.59 | -21.33 | -3.28 | 1.22 | -14.08 | 4.27 | 155.12 | 26.99 | 4.23 | 74.85 | 17.04 | -4.16 | 73.46 | 11.22 | 21.8 | 156.50 | 30.36 | -6.08 |
| 23Q3 (19) | 0.75 | -6.25 | 22.95 | 1.42 | 8.4 | 33.96 | 122.15 | 7.56 | -17.63 | 63.95 | -7.96 | -25.46 | 66.05 | 1.77 | -5.98 | 120.05 | 1.63 | -26.72 |
| 23Q2 (18) | 0.80 | 12.68 | 19.4 | 1.31 | 4.8 | 25.96 | 113.56 | -10.92 | -16.3 | 69.48 | -4.4 | -20.93 | 64.90 | 9.7 | -17.44 | 118.13 | -16.21 | -18.49 |
| 23Q1 (17) | 0.71 | 16.39 | -2.74 | 1.25 | 6.84 | 3.31 | 127.48 | -14.35 | 2.26 | 72.68 | -6.94 | -3.16 | 59.16 | -1.91 | -14.21 | 140.99 | -15.39 | 7.83 |
| 22Q4 (16) | 0.61 | 0.0 | -7.58 | 1.17 | 10.38 | 7.34 | 148.83 | 0.36 | 7.92 | 78.10 | -8.96 | -6.46 | 60.31 | -14.15 | -16.87 | 166.63 | 1.72 | 11.94 |
| 22Q3 (15) | 0.61 | -8.96 | -11.59 | 1.06 | 1.92 | -5.36 | 148.29 | 9.3 | 11.69 | 85.79 | -2.37 | 5.9 | 70.25 | -10.63 | -6.84 | 163.82 | 13.03 | 18.39 |
| 22Q2 (14) | 0.67 | -8.22 | -10.67 | 1.04 | -14.05 | -12.61 | 135.67 | 8.83 | 11.63 | 87.87 | 17.08 | 14.88 | 78.61 | 13.99 | 0.82 | 144.93 | 10.85 | 20.71 |
| 22Q1 (13) | 0.73 | 10.61 | 5.8 | 1.21 | 11.01 | -6.92 | 124.66 | -9.61 | -5.45 | 75.05 | -10.11 | 7.05 | 68.96 | -4.95 | -10.41 | 130.75 | -12.16 | 4.61 |
| 21Q4 (12) | 0.66 | -4.35 | -5.71 | 1.09 | -2.68 | -23.78 | 137.91 | 3.87 | 5.99 | 83.49 | 3.06 | 31.03 | 72.55 | -3.79 | -11.6 | 148.85 | 7.57 | 33.2 |
| 21Q3 (11) | 0.69 | -8.0 | -16.87 | 1.12 | -5.88 | -36.0 | 132.77 | 9.24 | 20.73 | 81.01 | 5.91 | 55.43 | 75.41 | -3.28 | 21.51 | 138.37 | 15.25 | 38.31 |
| 21Q2 (10) | 0.75 | 8.7 | -14.77 | 1.19 | -8.46 | -29.17 | 121.54 | -7.82 | 16.87 | 76.49 | 9.1 | 41.18 | 77.97 | 1.3 | 76.12 | 120.06 | -3.94 | 5.4 |
| 21Q1 (9) | 0.69 | -1.43 | 6.15 | 1.30 | -9.09 | 0.78 | 131.85 | 1.34 | -6.43 | 70.11 | 10.03 | -0.57 | 76.97 | -6.21 | 64.19 | 124.99 | 11.85 | -24.04 |
| 20Q4 (8) | 0.70 | -15.66 | 4.48 | 1.43 | -18.29 | 11.72 | 130.11 | 18.31 | -4.54 | 63.72 | 22.26 | -10.05 | 82.07 | 32.24 | 67.87 | 111.75 | 11.71 | -29.38 |
| 20Q3 (7) | 0.83 | -5.68 | 13.7 | 1.75 | 4.17 | 19.05 | 109.97 | 5.74 | -12.14 | 52.12 | -3.8 | -15.76 | 62.06 | 40.19 | 40.82 | 100.04 | -12.18 | -30.03 |
| 20Q2 (6) | 0.88 | 35.38 | 33.33 | 1.68 | 30.23 | 25.37 | 104.00 | -26.19 | -24.04 | 54.18 | -23.16 | -20.28 | 44.27 | -5.57 | 0.82 | 113.91 | -30.77 | -29.24 |
| 20Q1 (5) | 0.65 | -2.99 | 6.56 | 1.29 | 0.78 | 14.16 | 140.91 | 3.38 | -5.77 | 70.51 | -0.47 | -12.43 | 46.88 | -4.11 | -18.79 | 164.54 | 3.97 | -4.52 |
| 19Q4 (4) | 0.67 | -8.22 | 0.0 | 1.28 | -12.93 | 0.0 | 136.30 | 8.89 | 0.0 | 70.84 | 14.5 | 0.0 | 48.89 | 10.94 | 0.0 | 158.25 | 10.69 | 0.0 |
| 19Q3 (3) | 0.73 | 10.61 | 0.0 | 1.47 | 9.7 | 0.0 | 125.17 | -8.58 | 0.0 | 61.87 | -8.96 | 0.0 | 44.07 | 0.36 | 0.0 | 142.97 | -11.18 | 0.0 |
| 19Q2 (2) | 0.66 | 8.2 | 0.0 | 1.34 | 18.58 | 0.0 | 136.92 | -8.44 | 0.0 | 67.96 | -15.6 | 0.0 | 43.91 | -23.94 | 0.0 | 160.97 | -6.59 | 0.0 |
| 19Q1 (1) | 0.61 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 149.54 | 0.0 | 0.0 | 80.52 | 0.0 | 0.0 | 57.73 | 0.0 | 0.0 | 172.33 | 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) | 3.05 | 0.66 | 5.11 | 4.07 | 119.72 | -0.54 | 71.39 | -3.92 | 58.65 | -5.02 | 132.47 | -0.34 |
| 2022 (9) | 3.03 | 4.84 | 4.91 | 2.51 | 120.37 | -4.71 | 74.30 | -2.56 | 61.75 | -19.95 | 132.92 | 5.97 |
| 2021 (8) | 2.89 | -5.86 | 4.79 | -12.75 | 126.32 | 6.39 | 76.25 | 14.78 | 77.14 | 24.3 | 125.43 | 1.89 |
| 2020 (7) | 3.07 | 18.08 | 5.49 | 14.85 | 118.73 | -15.58 | 66.43 | -13.04 | 62.06 | 12.24 | 123.10 | -23.9 |
| 2019 (6) | 2.60 | -6.47 | 4.78 | -9.64 | 140.65 | 7.26 | 76.39 | 10.74 | 55.29 | 0.93 | 161.76 | 11.31 |
| 2018 (5) | 2.78 | 8.59 | 5.29 | -1.31 | 131.13 | -7.91 | 68.98 | 1.37 | 54.78 | -7.95 | 145.33 | -3.71 |
| 2017 (4) | 2.56 | 1.19 | 5.36 | -16.12 | 142.39 | -1.38 | 68.05 | 19.11 | 59.51 | 2.89 | 150.93 | 5.05 |
| 2016 (3) | 2.53 | -5.6 | 6.39 | -12.82 | 144.38 | 6.08 | 57.13 | 14.79 | 57.84 | 45.55 | 143.67 | -1.68 |
| 2015 (2) | 2.68 | -9.15 | 7.33 | -11.15 | 136.10 | 10.11 | 49.77 | 12.45 | 39.74 | 21.68 | 146.13 | 8.08 |
| 2014 (1) | 2.95 | 2.43 | 8.25 | -15.82 | 123.60 | -2.4 | 44.26 | 18.82 | 32.66 | -11.92 | 135.20 | 6.61 |
