- 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) | 3.18 | -20.7 | 35.32 | 12.07 | -17.78 | 29.65 | 28.60 | 25.94 | -26.0 | 7.54 | 21.61 | -22.82 | 44.81 | 34.12 | -17.25 | -8.67 | -92.67 | -51.57 |
| 23Q3 (19) | 4.01 | 51.89 | 19.7 | 14.68 | 31.9 | 4.41 | 22.71 | -34.08 | -16.42 | 6.20 | -24.21 | -4.17 | 33.41 | -14.64 | -9.29 | -4.50 | -228.94 | -41.51 |
| 23Q2 (18) | 2.64 | -26.46 | 2.72 | 11.13 | -17.8 | -8.09 | 34.45 | 36.0 | -2.55 | 8.18 | 21.73 | 8.92 | 39.14 | 19.0 | -0.28 | 3.49 | 515.48 | -3.32 |
| 23Q1 (17) | 3.59 | 52.77 | -6.99 | 13.54 | 45.44 | -11.96 | 25.33 | -34.46 | 7.51 | 6.72 | -31.22 | 13.51 | 32.89 | -39.26 | 11.27 | -0.84 | 85.31 | -833.33 |
| 22Q4 (16) | 2.35 | -29.85 | 5.86 | 9.31 | -33.78 | -2.92 | 38.65 | 42.25 | -5.92 | 9.77 | 51.0 | 2.95 | 54.15 | 47.03 | 19.19 | -5.72 | -79.87 | -211.28 |
| 22Q3 (15) | 3.35 | 30.35 | 14.73 | 14.06 | 16.1 | -17.05 | 27.17 | -23.14 | -12.94 | 6.47 | -13.85 | 20.48 | 36.83 | -6.17 | 30.79 | -3.18 | -188.09 | -137.72 |
| 22Q2 (14) | 2.57 | -33.42 | 25.37 | 12.11 | -21.26 | 3.33 | 35.35 | 50.04 | -20.42 | 7.51 | 26.86 | -3.22 | 39.25 | 32.78 | 4.25 | 3.61 | 4111.11 | -75.15 |
| 22Q1 (13) | 3.86 | 73.87 | 30.85 | 15.38 | 60.38 | 9.47 | 23.56 | -42.65 | -23.56 | 5.92 | -37.62 | -8.64 | 29.56 | -34.93 | 10.38 | -0.09 | -101.75 | -100.86 |
| 21Q4 (12) | 2.22 | -23.97 | 13.85 | 9.59 | -43.42 | -23.83 | 41.08 | 31.62 | -11.94 | 9.49 | 76.72 | 31.26 | 45.43 | 61.33 | 34.85 | 5.14 | -39.03 | -74.54 |
| 21Q3 (11) | 2.92 | 42.44 | 31.53 | 16.95 | 44.62 | 6.81 | 31.21 | -29.74 | -23.95 | 5.37 | -30.8 | -6.28 | 28.16 | -25.21 | -33.57 | 8.43 | -41.98 | 92.03 |
| 21Q2 (10) | 2.05 | -30.51 | -5.53 | 11.72 | -16.58 | -22.95 | 44.42 | 44.13 | 5.84 | 7.76 | 19.75 | 29.77 | 37.65 | 40.59 | -36.05 | 14.53 | 38.12 | 233.06 |
| 21Q1 (9) | 2.95 | 51.28 | 6.5 | 14.05 | 11.6 | -18.31 | 30.82 | -33.93 | -6.15 | 6.48 | -10.37 | 22.5 | 26.78 | -20.51 | -30.78 | 10.52 | -47.89 | 1978.57 |
| 20Q4 (8) | 1.95 | -12.16 | -2.01 | 12.59 | -20.67 | -3.67 | 46.65 | 13.67 | 2.19 | 7.23 | 26.18 | 3.88 | 33.69 | -20.52 | -6.93 | 20.19 | 359.91 | 23.03 |
| 20Q3 (7) | 2.22 | 2.3 | 0.91 | 15.87 | 4.34 | 2.72 | 41.04 | -2.22 | -0.82 | 5.73 | -4.18 | -2.72 | 42.39 | -27.99 | 22.73 | 4.39 | 140.2 | -65.51 |
| 20Q2 (6) | 2.17 | -21.66 | 16.67 | 15.21 | -11.57 | 11.35 | 41.97 | 27.8 | -14.12 | 5.98 | 13.04 | -10.21 | 58.87 | 52.16 | 15.45 | -10.92 | -1850.0 | -340.53 |
| 20Q1 (5) | 2.77 | 39.2 | 6.13 | 17.20 | 31.6 | -0.81 | 32.84 | -28.06 | -5.82 | 5.29 | -23.99 | 0.76 | 38.69 | 6.88 | -4.02 | -0.56 | -103.41 | -194.74 |
| 19Q4 (4) | 1.99 | -9.55 | 0.0 | 13.07 | -15.4 | 0.0 | 45.65 | 10.32 | 0.0 | 6.96 | 18.17 | 0.0 | 36.20 | 4.81 | 0.0 | 16.41 | 28.91 | 0.0 |
| 19Q3 (3) | 2.20 | 18.28 | 0.0 | 15.45 | 13.1 | 0.0 | 41.38 | -15.33 | 0.0 | 5.89 | -11.56 | 0.0 | 34.54 | -32.26 | 0.0 | 12.73 | 180.4 | 0.0 |
| 19Q2 (2) | 1.86 | -28.74 | 0.0 | 13.66 | -21.22 | 0.0 | 48.87 | 40.15 | 0.0 | 6.66 | 26.86 | 0.0 | 50.99 | 26.49 | 0.0 | 4.54 | 2489.47 | 0.0 |
| 19Q1 (1) | 2.61 | 0.0 | 0.0 | 17.34 | 0.0 | 0.0 | 34.87 | 0.0 | 0.0 | 5.25 | 0.0 | 0.0 | 40.31 | 0.0 | 0.0 | -0.19 | 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) | 13.74 | 2.23 | 50.40 | -2.83 | 26.56 | -2.17 | 7.24 | 2.84 | 37.54 | 12.9 | -3.74 | 0 |
| 2022 (9) | 13.44 | 9.36 | 51.87 | -2.59 | 27.15 | -8.59 | 7.04 | 2.62 | 33.25 | 11.95 | 0.94 | -86.28 |
| 2021 (8) | 12.29 | 19.9 | 53.25 | -0.34 | 29.70 | -16.57 | 6.86 | 0.44 | 29.70 | 0.58 | 6.85 | -46.9 |
| 2020 (7) | 10.25 | 8.47 | 53.43 | 4.09 | 35.60 | -7.82 | 6.83 | -3.94 | 29.53 | -23.97 | 12.90 | 86.96 |
| 2019 (6) | 9.45 | 6.3 | 51.33 | -53.13 | 38.62 | -5.92 | 7.11 | 113.51 | 38.84 | -9.8 | 6.90 | 422.73 |
| 2018 (5) | 8.89 | 93.68 | 109.52 | -14.71 | 41.05 | -48.42 | 3.33 | 17.25 | 43.06 | -42.08 | 1.32 | -83.64 |
| 2017 (4) | 4.59 | -7.09 | 128.41 | 34.76 | 79.58 | 7.66 | 2.84 | -25.85 | 74.35 | 7.97 | 8.07 | -9.12 |
| 2016 (3) | 4.94 | -6.08 | 95.29 | -2.8 | 73.92 | 6.5 | 3.83 | 2.96 | 68.86 | 5.71 | 8.88 | 11.14 |
| 2015 (2) | 5.26 | -5.73 | 98.03 | -21.79 | 69.41 | 6.12 | 3.72 | 27.84 | 65.14 | -2.47 | 7.99 | 422.22 |
| 2014 (1) | 5.58 | -11.57 | 125.34 | 39.25 | 65.41 | 13.13 | 2.91 | -28.15 | 66.79 | 12.44 | 1.53 | -38.31 |
