- 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) | 0.71 | 29.09 | 18.33 | 1.07 | 18.89 | 55.07 | 127.97 | -22.82 | -15.97 | 84.87 | -16.26 | -35.7 | 36.50 | -11.56 | -23.89 | 176.35 | -21.92 | -25.38 |
| 23Q3 (19) | 0.55 | -40.86 | -20.29 | 0.90 | -3.23 | 7.14 | 165.80 | 70.19 | 26.2 | 101.35 | 3.02 | -6.37 | 41.27 | 6.28 | -5.43 | 225.87 | 43.89 | 15.25 |
| 23Q2 (18) | 0.93 | 10.71 | 32.86 | 0.93 | 22.37 | 4.49 | 97.42 | -10.32 | -25.37 | 98.38 | -18.32 | -3.91 | 38.83 | -8.33 | -4.74 | 156.97 | -15.92 | -18.31 |
| 23Q1 (17) | 0.84 | 40.0 | 12.0 | 0.76 | 10.14 | -8.43 | 108.63 | -28.67 | -10.19 | 120.44 | -8.76 | 10.4 | 42.36 | -11.68 | 1.22 | 186.70 | -21.0 | -0.8 |
| 22Q4 (16) | 0.60 | -13.04 | -18.92 | 0.69 | -17.86 | -21.59 | 152.29 | 15.92 | 23.83 | 132.00 | 21.94 | 27.82 | 47.96 | 9.9 | 10.76 | 236.33 | 20.58 | 29.17 |
| 22Q3 (15) | 0.69 | -1.43 | -2.82 | 0.84 | -5.62 | -19.23 | 131.38 | 0.65 | 2.65 | 108.25 | 5.73 | 23.24 | 43.64 | 7.07 | -7.19 | 195.99 | 2.0 | 16.09 |
| 22Q2 (14) | 0.70 | -6.67 | -11.39 | 0.89 | 7.23 | -23.93 | 130.53 | 7.91 | 13.86 | 102.38 | -6.15 | 32.02 | 40.76 | -2.6 | -6.41 | 192.15 | 2.1 | 29.26 |
| 22Q1 (13) | 0.75 | 1.35 | 7.14 | 0.83 | -5.68 | -22.43 | 120.96 | -1.64 | -7.15 | 109.09 | 5.64 | 27.81 | 41.85 | -3.35 | -2.36 | 188.20 | 2.86 | 8.94 |
| 21Q4 (12) | 0.74 | 4.23 | 32.14 | 0.88 | -15.38 | -27.87 | 122.98 | -3.91 | -24.87 | 103.27 | 17.57 | 38.9 | 43.30 | -7.91 | 38.56 | 182.96 | 8.38 | -11.52 |
| 21Q3 (11) | 0.71 | -10.13 | -12.35 | 1.04 | -11.11 | -36.2 | 127.99 | 11.65 | 13.38 | 87.84 | 13.27 | 57.22 | 47.02 | 7.97 | 105.78 | 168.82 | 13.57 | 15.71 |
| 21Q2 (10) | 0.79 | 12.86 | -10.23 | 1.17 | 9.35 | -31.98 | 114.64 | -12.0 | 10.56 | 77.55 | -9.14 | 46.6 | 43.55 | 1.61 | 87.8 | 148.65 | -13.96 | 11.43 |
| 21Q1 (9) | 0.70 | 25.0 | 20.69 | 1.07 | -12.3 | -21.9 | 130.28 | -20.41 | -16.73 | 85.35 | 14.79 | 28.71 | 42.86 | 37.15 | 21.69 | 172.76 | -16.45 | -7.88 |
| 20Q4 (8) | 0.56 | -30.86 | -34.12 | 1.22 | -25.15 | -40.2 | 163.68 | 44.99 | 52.23 | 74.35 | 33.08 | 67.0 | 31.25 | 36.76 | 6.47 | 206.78 | 41.73 | 68.52 |
| 20Q3 (7) | 0.81 | -7.95 | -11.96 | 1.63 | -5.23 | -32.08 | 112.89 | 8.87 | 14.38 | 55.87 | 5.61 | 47.38 | 22.85 | -1.47 | -6.04 | 145.90 | 9.37 | 29.94 |
| 20Q2 (6) | 0.88 | 51.72 | 4.76 | 1.72 | 25.55 | -16.91 | 103.69 | -33.72 | -4.83 | 52.90 | -20.22 | 20.34 | 23.19 | -34.16 | -0.86 | 133.40 | -28.87 | 3.0 |
| 20Q1 (5) | 0.58 | -31.76 | -10.77 | 1.37 | -32.84 | -23.89 | 156.45 | 45.51 | 12.51 | 66.31 | 48.94 | 31.36 | 35.22 | 20.0 | 8.07 | 187.54 | 52.84 | 19.5 |
| 19Q4 (4) | 0.85 | -7.61 | 0.0 | 2.04 | -15.0 | 0.0 | 107.52 | 8.94 | 0.0 | 44.52 | 17.44 | 0.0 | 29.35 | 20.68 | 0.0 | 122.70 | 9.28 | 0.0 |
| 19Q3 (3) | 0.92 | 9.52 | 0.0 | 2.40 | 15.94 | 0.0 | 98.70 | -9.41 | 0.0 | 37.91 | -13.76 | 0.0 | 24.32 | 3.98 | 0.0 | 112.28 | -13.31 | 0.0 |
| 19Q2 (2) | 0.84 | 29.23 | 0.0 | 2.07 | 15.0 | 0.0 | 108.95 | -21.65 | 0.0 | 43.96 | -12.92 | 0.0 | 23.39 | -28.23 | 0.0 | 129.52 | -17.47 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | 1.80 | 0.0 | 0.0 | 139.05 | 0.0 | 0.0 | 50.48 | 0.0 | 0.0 | 32.59 | 0.0 | 0.0 | 156.94 | 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) | 3.11 | 1.97 | 3.84 | 20.38 | 117.38 | -1.95 | 95.15 | -16.87 | 36.68 | -9.1 | 175.86 | -9.27 |
| 2022 (9) | 3.05 | 0.0 | 3.19 | -17.99 | 119.71 | -0.05 | 114.46 | 22.08 | 40.35 | 0.98 | 193.82 | 11.67 |
| 2021 (8) | 3.05 | 11.31 | 3.89 | -31.87 | 119.77 | -10.08 | 93.76 | 46.66 | 39.96 | 9.69 | 173.56 | 8.01 |
| 2020 (7) | 2.74 | -1.44 | 5.71 | -19.8 | 133.19 | 1.34 | 63.93 | 24.64 | 36.43 | -1.75 | 160.69 | 10.34 |
| 2019 (6) | 2.78 | -7.64 | 7.12 | -13.38 | 131.43 | 8.41 | 51.29 | 15.44 | 37.08 | -8.22 | 145.63 | 16.27 |
| 2018 (5) | 3.01 | -2.27 | 8.22 | -1.79 | 121.23 | 2.17 | 44.43 | 1.83 | 40.40 | -1.99 | 125.25 | 3.46 |
| 2017 (4) | 3.08 | 8.07 | 8.37 | 21.83 | 118.66 | -7.41 | 43.63 | -17.94 | 41.22 | -3.94 | 121.06 | -12.54 |
| 2016 (3) | 2.85 | -4.36 | 6.87 | -8.64 | 128.16 | 4.81 | 53.17 | 9.58 | 42.91 | 12.74 | 138.42 | 4.28 |
| 2015 (2) | 2.98 | 4.2 | 7.52 | -17.54 | 122.28 | -4.15 | 48.52 | 21.3 | 38.06 | -9.87 | 132.74 | 5.89 |
| 2014 (1) | 2.86 | 5.93 | 9.12 | 5.68 | 127.58 | -5.47 | 40.00 | -5.44 | 42.23 | -20.55 | 125.36 | 1.01 |
