- 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) | 0.73 | -5.19 | 2.82 | 1.15 | -8.73 | 0.0 | 124.26 | 5.51 | -3.62 | 78.82 | 9.06 | -0.08 | 75.44 | 7.74 | 0.51 | 127.64 | 6.34 | -3.86 |
| 23Q3 (19) | 0.77 | -3.75 | 4.05 | 1.26 | -3.08 | 1.61 | 117.77 | 3.07 | -3.71 | 72.27 | 3.17 | -1.63 | 70.02 | 10.41 | 8.34 | 120.03 | -0.71 | -8.48 |
| 23Q2 (18) | 0.80 | 14.29 | 15.94 | 1.30 | 20.37 | 26.21 | 114.26 | -11.71 | -13.22 | 70.05 | -17.05 | -20.87 | 63.42 | -17.56 | -16.72 | 120.89 | -11.72 | -16.07 |
| 23Q1 (17) | 0.70 | -1.41 | -1.41 | 1.08 | -6.09 | 4.85 | 129.42 | 0.38 | 1.0 | 84.45 | 7.06 | -4.4 | 76.93 | 2.49 | -9.62 | 136.94 | 3.15 | 4.25 |
| 22Q4 (16) | 0.71 | -4.05 | -12.35 | 1.15 | -7.26 | 0.0 | 128.93 | 5.41 | 14.27 | 78.88 | 7.36 | -0.32 | 75.06 | 16.14 | -5.32 | 132.76 | 1.23 | 17.82 |
| 22Q3 (15) | 0.74 | 7.25 | -12.94 | 1.24 | 20.39 | 11.71 | 122.31 | -7.1 | 14.44 | 73.47 | -17.01 | -10.75 | 64.63 | -15.13 | -20.27 | 131.15 | -8.95 | 21.29 |
| 22Q2 (14) | 0.69 | -2.82 | -15.85 | 1.03 | 0.0 | 0.0 | 131.66 | 2.75 | 19.24 | 88.53 | 0.22 | 0.44 | 76.15 | -10.54 | -8.22 | 144.04 | 9.65 | 24.61 |
| 22Q1 (13) | 0.71 | -12.35 | -12.35 | 1.03 | -10.43 | 3.0 | 128.14 | 13.57 | 13.84 | 88.34 | 11.64 | -2.47 | 85.12 | 7.37 | 5.73 | 131.36 | 16.58 | 7.13 |
| 21Q4 (12) | 0.81 | -4.71 | -1.22 | 1.15 | 3.6 | 18.56 | 112.83 | 5.57 | 1.73 | 79.13 | -3.88 | -15.94 | 79.28 | -2.2 | 3.84 | 112.68 | 4.21 | -12.45 |
| 21Q3 (11) | 0.85 | 3.66 | 2.41 | 1.11 | 7.77 | 21.98 | 106.88 | -3.21 | -1.96 | 82.32 | -6.6 | -17.98 | 81.06 | -2.3 | 22.86 | 108.13 | -6.45 | -24.6 |
| 21Q2 (10) | 0.82 | 1.23 | -3.53 | 1.03 | 3.0 | 24.1 | 110.42 | -1.9 | 2.73 | 88.14 | -2.69 | -19.55 | 82.97 | 3.06 | 37.44 | 115.59 | -5.73 | -26.23 |
| 21Q1 (9) | 0.81 | -1.22 | 19.12 | 1.00 | 3.09 | 29.87 | 112.56 | 1.49 | -15.6 | 90.58 | -3.78 | -22.95 | 80.51 | 5.45 | 5.23 | 122.62 | -4.72 | -29.7 |
| 20Q4 (8) | 0.82 | -1.2 | 7.89 | 0.97 | 6.59 | -4.9 | 110.91 | 1.73 | -7.65 | 94.14 | -6.2 | 5.55 | 76.35 | 15.72 | 0.17 | 128.70 | -10.25 | -3.28 |
| 20Q3 (7) | 0.83 | -2.35 | 1.22 | 0.91 | 9.64 | -29.46 | 109.02 | 1.42 | -1.26 | 100.36 | -8.4 | 41.75 | 65.98 | 9.29 | -10.74 | 143.40 | -8.48 | 33.66 |
| 20Q2 (6) | 0.85 | 25.0 | 3.66 | 0.83 | 7.79 | -41.13 | 107.49 | -19.4 | -2.74 | 109.56 | -6.81 | 70.36 | 60.37 | -21.1 | -15.67 | 156.68 | -10.17 | 51.76 |
| 20Q1 (5) | 0.68 | -10.53 | 1.49 | 0.77 | -24.51 | -42.11 | 133.36 | 11.04 | -1.67 | 117.56 | 31.81 | 71.85 | 76.51 | 0.38 | -0.07 | 174.42 | 31.07 | 36.82 |
| 19Q4 (4) | 0.76 | -7.32 | 0.0 | 1.02 | -20.93 | 0.0 | 120.10 | 8.78 | 0.0 | 89.19 | 25.97 | 0.0 | 76.22 | 3.11 | 0.0 | 133.07 | 24.03 | 0.0 |
| 19Q3 (3) | 0.82 | 0.0 | 0.0 | 1.29 | -8.51 | 0.0 | 110.41 | -0.1 | 0.0 | 70.80 | 10.09 | 0.0 | 73.92 | 3.25 | 0.0 | 107.29 | 3.92 | 0.0 |
| 19Q2 (2) | 0.82 | 22.39 | 0.0 | 1.41 | 6.02 | 0.0 | 110.52 | -18.51 | 0.0 | 64.31 | -5.99 | 0.0 | 71.59 | -6.49 | 0.0 | 103.24 | -19.01 | 0.0 |
| 19Q1 (1) | 0.67 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 135.62 | 0.0 | 0.0 | 68.41 | 0.0 | 0.0 | 76.56 | 0.0 | 0.0 | 127.48 | 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) | 3.04 | 5.19 | 4.72 | 5.36 | 119.98 | -5.01 | 77.29 | -5.14 | 70.58 | -10.96 | 126.70 | -1.42 |
| 2022 (9) | 2.89 | -11.89 | 4.48 | 0.67 | 126.31 | 13.39 | 81.48 | -0.69 | 79.27 | 3.03 | 128.52 | 10.31 |
| 2021 (8) | 3.28 | 6.49 | 4.45 | 19.62 | 111.39 | -5.93 | 82.05 | -16.4 | 76.94 | -4.98 | 116.51 | -14.07 |
| 2020 (7) | 3.08 | 2.67 | 3.72 | -21.68 | 118.41 | -2.82 | 98.15 | 27.83 | 80.97 | 12.3 | 135.59 | 7.16 |
| 2019 (6) | 3.00 | -2.6 | 4.75 | -29.42 | 121.85 | 2.91 | 76.78 | 41.5 | 72.10 | 8.05 | 126.53 | 19.44 |
| 2018 (5) | 3.08 | 0.0 | 6.73 | 3.7 | 118.41 | 0.0 | 54.26 | -3.54 | 66.73 | -5.41 | 105.94 | 1.75 |
| 2017 (4) | 3.08 | -11.49 | 6.49 | -5.94 | 118.41 | 12.84 | 56.25 | 6.41 | 70.55 | 10.84 | 104.12 | 10.58 |
| 2016 (3) | 3.48 | 8.41 | 6.90 | -10.62 | 104.94 | -7.85 | 52.86 | 11.8 | 63.65 | 3.51 | 94.16 | -5.54 |
| 2015 (2) | 3.21 | -13.94 | 7.72 | -20.08 | 113.88 | 16.51 | 47.28 | 25.11 | 61.49 | 2.96 | 99.68 | 31.49 |
| 2014 (1) | 3.73 | -12.85 | 9.66 | -6.94 | 97.74 | 14.49 | 37.79 | 7.42 | 59.72 | 5.07 | 75.81 | 18.97 |
