- 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) | 1.01 | 3.06 | 4.12 | 0.32 | 3.23 | -8.57 | 90.44 | -2.56 | -3.51 | 284.74 | -2.47 | 8.91 | 31.41 | 14.55 | -36.42 | 343.78 | -3.79 | 12.43 |
| 23Q3 (19) | 0.98 | 13.95 | -2.97 | 0.31 | 10.71 | -22.5 | 92.82 | -11.99 | 3.03 | 291.94 | -9.98 | 29.17 | 27.42 | -20.24 | -46.97 | 357.34 | -9.63 | 35.15 |
| 23Q2 (18) | 0.86 | -2.27 | -12.24 | 0.28 | -9.68 | -31.71 | 105.46 | 2.5 | 13.34 | 324.32 | 10.91 | 45.55 | 34.38 | -14.99 | -42.25 | 395.40 | 11.42 | 54.24 |
| 23Q1 (17) | 0.88 | -9.28 | -16.98 | 0.31 | -11.43 | -31.11 | 102.89 | 9.77 | 19.63 | 292.43 | 11.85 | 45.16 | 40.44 | -18.14 | -39.69 | 354.88 | 16.06 | 61.0 |
| 22Q4 (16) | 0.97 | -3.96 | -3.0 | 0.35 | -12.5 | -23.91 | 93.73 | 4.04 | 2.82 | 261.45 | 15.68 | 32.39 | 49.40 | -4.47 | -36.14 | 305.78 | 15.65 | 44.72 |
| 22Q3 (15) | 1.01 | 3.06 | -13.68 | 0.40 | -2.44 | -35.48 | 90.09 | -3.18 | 15.65 | 226.01 | 1.43 | 53.89 | 51.71 | -13.14 | -18.66 | 264.40 | 3.14 | 64.03 |
| 22Q2 (14) | 0.98 | -7.55 | -9.26 | 0.41 | -8.89 | -31.67 | 93.05 | 8.19 | 9.99 | 222.82 | 10.6 | 48.06 | 59.53 | -11.22 | -6.22 | 256.35 | 16.3 | 49.39 |
| 22Q1 (13) | 1.06 | 6.0 | 7.07 | 0.45 | -2.17 | -28.57 | 86.01 | -5.65 | -6.07 | 201.46 | 2.01 | 39.77 | 67.05 | -13.33 | 31.29 | 220.42 | 4.32 | 19.37 |
| 21Q4 (12) | 1.00 | -14.53 | -9.09 | 0.46 | -25.81 | -31.34 | 91.16 | 17.02 | 10.64 | 197.49 | 34.48 | 46.18 | 77.36 | 21.69 | 78.45 | 211.29 | 31.08 | 21.34 |
| 21Q3 (11) | 1.17 | 8.33 | 34.48 | 0.62 | 3.33 | 6.9 | 77.90 | -7.92 | -25.48 | 146.86 | -2.41 | -6.4 | 63.57 | 0.14 | 5.65 | 161.19 | -6.07 | -19.92 |
| 21Q2 (10) | 1.08 | 9.09 | 17.39 | 0.60 | -4.76 | -15.49 | 84.60 | -7.61 | -14.36 | 150.49 | 4.41 | 18.13 | 63.48 | 24.3 | 20.55 | 171.60 | -7.07 | -1.11 |
| 21Q1 (9) | 0.99 | -10.0 | 16.47 | 0.63 | -5.97 | -13.7 | 91.57 | 11.14 | -14.4 | 144.14 | 6.69 | 16.27 | 51.07 | 17.81 | 7.54 | 184.65 | 6.04 | 0.65 |
| 20Q4 (8) | 1.10 | 26.44 | 11.11 | 0.67 | 15.52 | -18.29 | 82.39 | -21.18 | -10.6 | 135.10 | -13.9 | 22.44 | 43.35 | -27.95 | 11.78 | 174.13 | -13.49 | 6.36 |
| 20Q3 (7) | 0.87 | -5.43 | -5.43 | 0.58 | -18.31 | -25.64 | 104.53 | 5.82 | 5.81 | 156.91 | 23.17 | 34.2 | 60.17 | 14.26 | 70.79 | 201.28 | 16.0 | 11.52 |
| 20Q2 (6) | 0.92 | 8.24 | -4.17 | 0.71 | -2.74 | -11.25 | 98.78 | -7.66 | 3.72 | 127.39 | 2.76 | 11.6 | 52.66 | 10.89 | 117.07 | 173.52 | -5.42 | -6.27 |
| 20Q1 (5) | 0.85 | -14.14 | -11.46 | 0.73 | -10.98 | 1.39 | 106.98 | 16.08 | 12.67 | 123.97 | 12.35 | -1.94 | 47.49 | 22.46 | 129.53 | 183.46 | 12.06 | -8.58 |
| 19Q4 (4) | 0.99 | 7.61 | 0.0 | 0.82 | 5.13 | 0.0 | 92.16 | -6.71 | 0.0 | 110.34 | -5.63 | 0.0 | 38.78 | 10.08 | 0.0 | 163.72 | -9.29 | 0.0 |
| 19Q3 (3) | 0.92 | -4.17 | 0.0 | 0.78 | -2.5 | 0.0 | 98.79 | 3.73 | 0.0 | 116.92 | 2.43 | 0.0 | 35.23 | 45.22 | 0.0 | 180.48 | -2.51 | 0.0 |
| 19Q2 (2) | 0.96 | 0.0 | 0.0 | 0.80 | 11.11 | 0.0 | 95.24 | 0.31 | 0.0 | 114.15 | -9.71 | 0.0 | 24.26 | 17.25 | 0.0 | 185.13 | -7.74 | 0.0 |
| 19Q1 (1) | 0.96 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 94.95 | 0.0 | 0.0 | 126.42 | 0.0 | 0.0 | 20.69 | 0.0 | 0.0 | 200.67 | 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) | 3.48 | -21.97 | 1.24 | -23.46 | 104.86 | 28.02 | 295.01 | 31.08 | 39.44 | -29.33 | 360.43 | 43.51 |
| 2022 (9) | 4.46 | 3.24 | 1.62 | -23.94 | 81.91 | -3.1 | 225.06 | 31.31 | 55.81 | -3.54 | 251.16 | 26.8 |
| 2021 (8) | 4.32 | 16.13 | 2.13 | -24.2 | 84.53 | -13.93 | 171.40 | 32.16 | 57.86 | 37.14 | 198.08 | 6.66 |
| 2020 (7) | 3.72 | -0.53 | 2.81 | -5.39 | 98.21 | 0.6 | 129.69 | 5.63 | 42.19 | 37.83 | 185.71 | -2.15 |
| 2019 (6) | 3.74 | -10.1 | 2.97 | -5.71 | 97.62 | 11.3 | 122.78 | 6.08 | 30.61 | 13.24 | 189.79 | 7.58 |
| 2018 (5) | 4.16 | 7.22 | 3.15 | -22.79 | 87.71 | -6.72 | 115.74 | 29.32 | 27.03 | 0.56 | 176.42 | 12.62 |
| 2017 (4) | 3.88 | -5.6 | 4.08 | -25.41 | 94.03 | 5.95 | 89.50 | 34.16 | 26.88 | 17.12 | 156.65 | 18.22 |
| 2016 (3) | 4.11 | 2.49 | 5.47 | 8.75 | 88.75 | -2.39 | 66.71 | -8.15 | 22.95 | -21.78 | 132.51 | -1.27 |
| 2015 (2) | 4.01 | 6.93 | 5.03 | 27.66 | 90.92 | -6.51 | 72.63 | -21.55 | 29.34 | -24.34 | 134.21 | -11.14 |
| 2014 (1) | 3.75 | -8.76 | 3.94 | 5.35 | 97.25 | 9.44 | 92.58 | -5.05 | 38.78 | 17.55 | 151.04 | -1.52 |
