- 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) | 1.16 | -12.78 | 0.87 | 1.70 | -22.73 | 33.86 | 78.66 | 15.35 | -0.33 | 53.60 | 29.78 | -25.17 | 54.27 | 33.74 | 17.54 | 77.99 | 13.18 | -25.28 |
| 23Q3 (19) | 1.33 | 5.56 | 38.54 | 2.20 | 27.17 | 73.23 | 68.19 | -5.27 | -28.02 | 41.30 | -21.33 | -42.18 | 40.58 | -7.48 | -26.27 | 68.91 | -14.54 | -37.99 |
| 23Q2 (18) | 1.26 | -9.35 | 14.55 | 1.73 | 0.58 | -7.98 | 71.98 | 9.61 | -13.3 | 52.50 | -0.76 | 8.7 | 43.86 | 18.77 | -3.88 | 80.63 | -1.24 | -5.91 |
| 23Q1 (17) | 1.39 | 20.87 | 17.8 | 1.72 | 35.43 | -22.17 | 65.67 | -16.79 | -14.64 | 52.90 | -26.15 | 28.55 | 36.93 | -20.01 | -17.25 | 81.64 | -21.79 | 11.15 |
| 22Q4 (16) | 1.15 | 19.79 | -3.36 | 1.27 | 0.0 | -47.74 | 78.92 | -16.69 | 3.54 | 71.63 | 0.28 | 91.12 | 46.17 | -16.12 | 0.11 | 104.38 | -6.07 | 54.45 |
| 22Q3 (15) | 0.96 | -12.73 | -25.0 | 1.27 | -32.45 | -57.95 | 94.73 | 14.11 | 32.73 | 71.43 | 47.89 | 137.39 | 55.04 | 20.62 | 28.39 | 111.12 | 29.68 | 89.66 |
| 22Q2 (14) | 1.10 | -6.78 | -16.03 | 1.88 | -14.93 | -43.71 | 83.02 | 7.92 | 19.08 | 48.30 | 17.38 | 77.51 | 45.63 | 2.24 | 9.24 | 85.69 | 16.66 | 55.32 |
| 22Q1 (13) | 1.18 | -0.84 | -13.87 | 2.21 | -9.05 | -32.62 | 76.93 | 0.93 | 16.12 | 41.15 | 9.79 | 48.5 | 44.63 | -3.23 | 21.44 | 73.45 | 8.69 | 28.41 |
| 21Q4 (12) | 1.19 | -7.03 | -6.3 | 2.43 | -19.54 | -10.0 | 76.22 | 6.8 | 6.17 | 37.48 | 24.56 | 11.32 | 46.12 | 7.58 | 25.26 | 67.58 | 15.34 | -1.54 |
| 21Q3 (11) | 1.28 | -2.29 | -7.91 | 3.02 | -9.58 | 19.84 | 71.37 | 2.37 | 9.16 | 30.09 | 10.58 | -16.74 | 42.87 | 2.63 | 23.79 | 58.59 | 6.2 | -12.41 |
| 21Q2 (10) | 1.31 | -4.38 | -1.5 | 3.34 | 1.83 | 57.55 | 69.72 | 5.24 | 1.9 | 27.21 | -1.8 | -36.54 | 41.77 | 13.66 | 16.64 | 55.17 | -3.55 | -26.92 |
| 21Q1 (9) | 1.37 | 7.87 | 14.17 | 3.28 | 21.48 | 79.23 | 66.25 | -7.72 | -12.59 | 27.71 | -17.7 | -44.21 | 36.75 | -0.19 | -0.19 | 57.20 | -16.67 | -35.46 |
| 20Q4 (8) | 1.27 | -8.63 | 0.79 | 2.70 | 7.14 | 39.9 | 71.79 | 9.8 | -0.53 | 33.67 | -6.83 | -28.59 | 36.82 | 6.32 | -5.69 | 68.64 | 2.62 | -14.51 |
| 20Q3 (7) | 1.39 | 4.51 | 7.75 | 2.52 | 18.87 | 39.23 | 65.38 | -4.44 | -7.01 | 36.14 | -15.72 | -28.04 | 34.63 | -3.3 | -15.91 | 66.89 | -11.39 | -15.7 |
| 20Q2 (6) | 1.33 | 10.83 | -7.64 | 2.12 | 15.85 | 23.98 | 68.42 | -9.72 | 8.14 | 42.88 | -13.67 | -19.41 | 35.81 | -2.74 | 1.13 | 75.49 | -14.83 | -6.88 |
| 20Q1 (5) | 1.20 | -4.76 | -9.77 | 1.83 | -5.18 | 28.87 | 75.79 | 5.02 | 10.48 | 49.67 | 5.34 | -22.24 | 36.82 | -5.69 | -8.48 | 88.63 | 10.39 | -3.92 |
| 19Q4 (4) | 1.26 | -2.33 | 0.0 | 1.93 | 6.63 | 0.0 | 72.17 | 2.65 | 0.0 | 47.15 | -6.11 | 0.0 | 39.04 | -5.2 | 0.0 | 80.29 | 1.18 | 0.0 |
| 19Q3 (3) | 1.29 | -10.42 | 0.0 | 1.81 | 5.85 | 0.0 | 70.31 | 11.13 | 0.0 | 50.22 | -5.62 | 0.0 | 41.18 | 16.29 | 0.0 | 79.35 | -2.12 | 0.0 |
| 19Q2 (2) | 1.44 | 8.27 | 0.0 | 1.71 | 20.42 | 0.0 | 63.27 | -7.77 | 0.0 | 53.21 | -16.7 | 0.0 | 35.41 | -11.98 | 0.0 | 81.07 | -12.12 | 0.0 |
| 19Q1 (1) | 1.33 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 68.60 | 0.0 | 0.0 | 63.88 | 0.0 | 0.0 | 40.23 | 0.0 | 0.0 | 92.25 | 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) | 5.74 | 18.35 | 6.23 | -11.63 | 63.64 | -15.35 | 58.58 | 13.18 | 47.89 | 4.34 | 74.32 | -8.3 |
| 2022 (9) | 4.85 | -6.37 | 7.05 | -31.75 | 75.18 | 6.59 | 51.76 | 46.42 | 45.90 | 10.42 | 81.05 | 26.05 |
| 2021 (8) | 5.18 | -5.47 | 10.33 | 5.84 | 70.53 | 5.82 | 35.35 | -5.43 | 41.57 | 19.56 | 64.30 | -7.17 |
| 2020 (7) | 5.48 | -7.59 | 9.76 | 29.61 | 66.65 | 8.34 | 37.38 | -22.93 | 34.77 | 6.89 | 69.27 | -10.61 |
| 2019 (6) | 5.93 | 2.07 | 7.53 | 11.56 | 61.52 | -2.05 | 48.50 | -10.27 | 32.53 | -16.72 | 77.49 | -0.41 |
| 2018 (5) | 5.81 | -1.69 | 6.75 | -4.8 | 62.81 | 1.72 | 54.05 | 5.03 | 39.06 | -10.37 | 77.81 | 11.73 |
| 2017 (4) | 5.91 | -12.31 | 7.09 | 3.35 | 61.75 | 14.06 | 51.46 | -3.29 | 43.58 | 6.92 | 69.64 | 4.6 |
| 2016 (3) | 6.74 | -2.6 | 6.86 | 27.27 | 54.14 | 2.64 | 53.21 | -21.4 | 40.76 | -16.9 | 66.58 | -6.76 |
| 2015 (2) | 6.92 | -13.17 | 5.39 | -15.52 | 52.75 | 15.22 | 67.70 | 18.36 | 49.05 | 7.52 | 71.41 | 24.49 |
| 2014 (1) | 7.97 | -7.0 | 6.38 | -6.04 | 45.78 | 7.54 | 57.20 | 6.46 | 45.62 | 5.85 | 57.36 | 7.84 |
