- 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) | 1.32 | -2.94 | -12.58 | 0.95 | -2.06 | 3.26 | 69.12 | 3.61 | 14.55 | 95.33 | 2.02 | -3.9 | 45.71 | -14.18 | -18.27 | 118.74 | 11.09 | 14.61 |
| 23Q3 (19) | 1.36 | -12.82 | -17.07 | 0.97 | -8.49 | -3.0 | 66.71 | 14.56 | 20.11 | 93.44 | 8.45 | 2.57 | 53.26 | 7.38 | 8.25 | 106.89 | 12.77 | 9.69 |
| 23Q2 (18) | 1.56 | 6.12 | -8.24 | 1.06 | 11.58 | 9.28 | 58.23 | -5.84 | 9.09 | 86.16 | -9.81 | -7.79 | 49.60 | -7.74 | 6.21 | 94.79 | -8.5 | -5.32 |
| 23Q1 (17) | 1.47 | -2.65 | -10.37 | 0.95 | 3.26 | 0.0 | 61.84 | 2.49 | 11.22 | 95.53 | -3.7 | -0.56 | 53.76 | -3.88 | 2.93 | 103.60 | 0.0 | 4.18 |
| 22Q4 (16) | 1.51 | -7.93 | -11.7 | 0.92 | -8.0 | -16.36 | 60.34 | 8.64 | 13.68 | 99.20 | 8.89 | 19.76 | 55.93 | 13.68 | 12.97 | 103.60 | 6.31 | 19.92 |
| 22Q3 (15) | 1.64 | -3.53 | -9.89 | 1.00 | 3.09 | -9.09 | 55.54 | 4.05 | 11.19 | 91.10 | -2.5 | 10.22 | 49.20 | 5.35 | -2.15 | 97.45 | -2.67 | 18.39 |
| 22Q2 (14) | 1.70 | 3.66 | -10.53 | 0.97 | 2.11 | -12.61 | 53.38 | -3.99 | 11.72 | 93.44 | -2.74 | 14.05 | 46.70 | -10.59 | -10.66 | 100.12 | 0.68 | 29.29 |
| 22Q1 (13) | 1.64 | -4.09 | -5.2 | 0.95 | -13.64 | -16.67 | 55.60 | 4.75 | 5.8 | 96.07 | 15.98 | 20.46 | 52.23 | 5.49 | 3.36 | 99.44 | 15.11 | 21.62 |
| 21Q4 (12) | 1.71 | -6.04 | 6.21 | 1.10 | 0.0 | -12.7 | 53.08 | 6.27 | -6.09 | 82.83 | 0.22 | 14.99 | 49.51 | -1.53 | 11.86 | 86.39 | 4.96 | 2.48 |
| 21Q3 (11) | 1.82 | -4.21 | 20.53 | 1.10 | -0.9 | -12.0 | 49.95 | 4.54 | -17.26 | 82.65 | 0.88 | 13.92 | 50.28 | -3.81 | 16.34 | 82.31 | 6.29 | -8.24 |
| 21Q2 (10) | 1.90 | 9.83 | 31.03 | 1.11 | -2.63 | -12.6 | 47.78 | -9.08 | -23.81 | 81.93 | 2.73 | 14.11 | 52.27 | 3.44 | 26.38 | 77.44 | -5.28 | -16.87 |
| 21Q1 (9) | 1.73 | 7.45 | 31.06 | 1.14 | -9.52 | -5.79 | 52.55 | -7.02 | -24.04 | 79.75 | 10.72 | 6.32 | 50.53 | 14.17 | 14.61 | 81.76 | -3.01 | -18.32 |
| 20Q4 (8) | 1.61 | 6.62 | 18.38 | 1.26 | 0.8 | -3.82 | 56.52 | -6.38 | -15.41 | 72.03 | -0.72 | 3.88 | 44.26 | 2.41 | -8.59 | 84.30 | -6.02 | -3.93 |
| 20Q3 (7) | 1.51 | 4.14 | -1.31 | 1.25 | -1.57 | -13.19 | 60.37 | -3.73 | 1.46 | 72.55 | 1.04 | 15.01 | 43.22 | 4.5 | -17.27 | 89.70 | -3.7 | 27.52 |
| 20Q2 (6) | 1.45 | 9.85 | -20.77 | 1.27 | 4.96 | -15.33 | 62.71 | -9.35 | 25.87 | 71.80 | -4.28 | 18.07 | 41.36 | -6.19 | -18.68 | 93.15 | -6.94 | 55.82 |
| 20Q1 (5) | 1.32 | -2.94 | -12.0 | 1.21 | -7.63 | -9.7 | 69.18 | 3.53 | 14.1 | 75.01 | 8.18 | 10.5 | 44.09 | -8.94 | -19.49 | 100.10 | 14.07 | 35.75 |
| 19Q4 (4) | 1.36 | -11.11 | 0.0 | 1.31 | -9.03 | 0.0 | 66.82 | 12.3 | 0.0 | 69.34 | 9.92 | 0.0 | 48.42 | -7.31 | 0.0 | 87.75 | 24.75 | 0.0 |
| 19Q3 (3) | 1.53 | -16.39 | 0.0 | 1.44 | -4.0 | 0.0 | 59.50 | 19.43 | 0.0 | 63.08 | 3.73 | 0.0 | 52.24 | 2.71 | 0.0 | 70.34 | 17.66 | 0.0 |
| 19Q2 (2) | 1.83 | 22.0 | 0.0 | 1.50 | 11.94 | 0.0 | 49.82 | -17.83 | 0.0 | 60.81 | -10.42 | 0.0 | 50.86 | -7.12 | 0.0 | 59.78 | -18.93 | 0.0 |
| 19Q1 (1) | 1.50 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 60.63 | 0.0 | 0.0 | 67.88 | 0.0 | 0.0 | 54.76 | 0.0 | 0.0 | 73.74 | 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) | 6.77 | 0.89 | 4.14 | 4.02 | 53.94 | -0.77 | 88.27 | -3.82 | 46.58 | -16.72 | 95.62 | 6.0 |
| 2022 (9) | 6.71 | -2.04 | 3.98 | -11.75 | 54.36 | 1.95 | 91.78 | 13.41 | 55.93 | 8.35 | 90.21 | 9.17 |
| 2021 (8) | 6.85 | 16.89 | 4.51 | -5.85 | 53.32 | -14.4 | 80.93 | 6.12 | 51.62 | 4.22 | 82.63 | -7.18 |
| 2020 (7) | 5.86 | -5.33 | 4.79 | -18.95 | 62.29 | 5.63 | 76.26 | 23.4 | 49.53 | 8.45 | 89.02 | 18.54 |
| 2019 (6) | 6.19 | 5.09 | 5.91 | 2.07 | 58.97 | -4.9 | 61.80 | -2.03 | 45.67 | -21.58 | 75.10 | 12.36 |
| 2018 (5) | 5.89 | -0.51 | 5.79 | 0.17 | 62.01 | 0.54 | 63.08 | -0.17 | 58.24 | -7.64 | 66.84 | 8.14 |
| 2017 (4) | 5.92 | 6.47 | 5.78 | 13.11 | 61.68 | -6.08 | 63.19 | -11.61 | 63.06 | -8.34 | 61.81 | -9.58 |
| 2016 (3) | 5.56 | -4.79 | 5.11 | -4.66 | 65.67 | 5.04 | 71.49 | 4.96 | 68.80 | 1.04 | 68.36 | 9.29 |
| 2015 (2) | 5.84 | -9.46 | 5.36 | -17.41 | 62.52 | 10.48 | 68.11 | 21.06 | 68.09 | 21.96 | 62.55 | 9.7 |
| 2014 (1) | 6.45 | 23.33 | 6.49 | 6.57 | 56.59 | -18.93 | 56.26 | -6.11 | 55.83 | -6.09 | 57.02 | -18.84 |
