- 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) | 1.93 | -4.46 | -13.06 | 1.85 | 14.2 | -10.63 | 47.25 | 4.79 | 15.02 | 49.22 | -12.17 | 11.81 | 54.18 | -11.05 | -16.08 | 42.30 | 5.15 | 106.04 |
| 23Q3 (19) | 2.02 | -9.42 | 1.0 | 1.62 | -7.43 | -19.0 | 45.09 | 10.41 | -0.99 | 56.04 | 7.69 | 23.16 | 60.91 | -3.94 | -11.58 | 40.23 | 36.47 | 81.63 |
| 23Q2 (18) | 2.23 | -2.19 | 35.15 | 1.75 | -10.26 | -6.42 | 40.84 | 2.15 | -26.16 | 52.04 | 11.51 | 7.14 | 63.41 | -2.97 | -19.38 | 29.48 | 38.4 | 16.85 |
| 23Q1 (17) | 2.28 | 2.7 | 40.74 | 1.95 | -5.8 | -2.5 | 39.98 | -2.68 | -28.95 | 46.67 | 6.02 | 2.75 | 65.35 | 1.22 | -25.32 | 21.30 | 3.75 | 50.11 |
| 22Q4 (16) | 2.22 | 11.0 | -8.26 | 2.07 | 3.5 | -27.11 | 41.08 | -9.79 | 9.17 | 44.02 | -3.25 | 37.48 | 64.56 | -6.29 | 3.25 | 20.53 | -7.31 | 188.34 |
| 22Q3 (15) | 2.00 | 21.21 | 9.89 | 2.00 | 6.95 | -2.91 | 45.54 | -17.66 | -8.74 | 45.50 | -6.32 | 2.8 | 68.89 | -12.41 | -8.74 | 22.15 | -12.21 | 18.58 |
| 22Q2 (14) | 1.65 | 1.85 | -4.07 | 1.87 | -6.5 | -13.82 | 55.31 | -1.71 | 4.54 | 48.57 | 6.94 | 15.81 | 78.65 | -10.12 | 9.37 | 25.23 | 77.8 | 9.98 |
| 22Q1 (13) | 1.62 | -33.06 | 5.19 | 2.00 | -29.58 | 2.56 | 56.27 | 49.53 | -5.01 | 45.42 | 41.85 | -2.84 | 87.51 | 39.95 | 7.18 | 14.19 | 99.3 | -41.72 |
| 21Q4 (12) | 2.42 | 32.97 | 44.91 | 2.84 | 37.86 | 29.68 | 37.63 | -24.59 | -30.94 | 32.02 | -27.65 | -22.81 | 62.53 | -17.17 | -12.63 | 7.12 | -61.88 | -70.81 |
| 21Q3 (11) | 1.82 | 5.81 | 25.52 | 2.06 | -5.07 | 15.08 | 49.90 | -5.69 | -20.54 | 44.26 | 5.53 | -13.06 | 75.49 | 4.98 | -0.53 | 18.68 | -18.57 | -50.61 |
| 21Q2 (10) | 1.72 | 11.69 | 24.64 | 2.17 | 11.28 | 48.63 | 52.91 | -10.69 | -19.71 | 41.94 | -10.29 | -32.51 | 71.91 | -11.93 | -16.64 | 22.94 | -5.79 | -45.09 |
| 21Q1 (9) | 1.54 | -7.78 | 28.33 | 1.95 | -10.96 | 32.65 | 59.24 | 8.72 | -21.76 | 46.75 | 12.7 | -24.38 | 81.65 | 14.08 | -13.26 | 24.35 | -0.16 | -43.91 |
| 20Q4 (8) | 1.67 | 15.17 | 24.63 | 2.19 | 22.35 | 15.26 | 54.49 | -13.23 | -19.94 | 41.48 | -18.52 | -13.42 | 71.57 | -5.69 | -5.88 | 24.39 | -35.51 | -38.92 |
| 20Q3 (7) | 1.45 | 5.07 | 17.89 | 1.79 | 22.6 | 10.49 | 62.80 | -4.7 | -15.18 | 50.91 | -18.07 | -9.32 | 75.89 | -12.02 | -8.08 | 37.82 | -9.48 | -20.56 |
| 20Q2 (6) | 1.38 | 15.0 | 7.81 | 1.46 | -0.68 | -1.35 | 65.90 | -12.97 | -7.16 | 62.14 | 0.52 | 1.37 | 86.26 | -8.36 | 3.22 | 41.78 | -3.75 | -14.21 |
| 20Q1 (5) | 1.20 | -10.45 | -10.45 | 1.47 | -22.63 | 5.0 | 75.72 | 11.25 | 11.81 | 61.82 | 29.03 | -4.95 | 94.13 | 23.79 | 6.72 | 43.41 | 8.72 | -2.58 |
| 19Q4 (4) | 1.34 | 8.94 | 0.0 | 1.90 | 17.28 | 0.0 | 68.06 | -8.08 | 0.0 | 47.91 | -14.66 | 0.0 | 76.04 | -7.9 | 0.0 | 39.93 | -16.13 | 0.0 |
| 19Q3 (3) | 1.23 | -3.91 | 0.0 | 1.62 | 9.46 | 0.0 | 74.04 | 4.31 | 0.0 | 56.14 | -8.42 | 0.0 | 82.56 | -1.21 | 0.0 | 47.61 | -2.24 | 0.0 |
| 19Q2 (2) | 1.28 | -4.48 | 0.0 | 1.48 | 5.71 | 0.0 | 70.98 | 4.81 | 0.0 | 61.30 | -5.75 | 0.0 | 83.57 | -5.25 | 0.0 | 48.70 | 9.29 | 0.0 |
| 19Q1 (1) | 1.34 | 0.0 | 0.0 | 1.40 | 0.0 | 0.0 | 67.72 | 0.0 | 0.0 | 65.04 | 0.0 | 0.0 | 88.20 | 0.0 | 0.0 | 44.56 | 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) | 7.45 | -16.2 | 7.51 | -17.92 | 49.00 | 19.34 | 48.58 | 21.82 | 63.19 | -10.38 | 34.39 | 229.41 |
| 2022 (9) | 8.89 | 14.27 | 9.15 | -4.79 | 41.06 | -12.51 | 39.88 | 5.06 | 70.51 | -10.9 | 10.44 | 81.25 |
| 2021 (8) | 7.78 | 40.43 | 9.61 | 30.22 | 46.93 | -28.81 | 37.96 | -23.24 | 79.14 | -8.62 | 5.76 | -79.97 |
| 2020 (7) | 5.54 | 9.49 | 7.38 | 18.08 | 65.92 | -8.53 | 49.45 | -15.3 | 86.61 | -2.82 | 28.76 | -30.41 |
| 2019 (6) | 5.06 | -12.76 | 6.25 | -0.95 | 72.07 | 14.47 | 58.38 | 0.85 | 89.12 | 3.33 | 41.33 | 19.45 |
| 2018 (5) | 5.80 | 19.1 | 6.31 | -0.16 | 62.96 | -15.97 | 57.89 | 0.19 | 86.25 | -7.61 | 34.60 | -12.09 |
| 2017 (4) | 4.87 | -2.99 | 6.32 | -6.23 | 74.93 | 3.0 | 57.78 | 6.64 | 93.35 | 6.37 | 39.36 | 0.51 |
| 2016 (3) | 5.02 | -11.78 | 6.74 | -13.7 | 72.75 | 13.35 | 54.18 | 15.94 | 87.76 | -0.74 | 39.16 | 73.97 |
| 2015 (2) | 5.69 | 12.23 | 7.81 | 9.85 | 64.18 | -10.77 | 46.73 | -8.98 | 88.41 | -11.23 | 22.51 | -4.9 |
| 2014 (1) | 5.07 | -2.69 | 7.11 | -3.66 | 71.93 | 2.6 | 51.34 | 3.86 | 99.60 | 18.44 | 23.67 | -33.23 |
