- 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 | -6.45 | 0.0 | 0.20 | -4.76 | -39.39 | 78.24 | 6.28 | 0.05 | 458.51 | 3.34 | 68.76 | 43.10 | -6.24 | -62.56 | 493.64 | 4.73 | 110.26 |
| 23Q3 (19) | 1.24 | 1.64 | -9.49 | 0.21 | 5.0 | -55.32 | 73.62 | -1.13 | 10.72 | 443.70 | -3.95 | 126.79 | 45.97 | -40.13 | -58.61 | 471.35 | 2.55 | 212.03 |
| 23Q2 (18) | 1.22 | 27.08 | -23.75 | 0.20 | 0.0 | -70.15 | 74.46 | -21.11 | 31.32 | 461.95 | 3.9 | 238.3 | 76.78 | -40.35 | -25.31 | 459.62 | 12.03 | 408.15 |
| 23Q1 (17) | 0.96 | -17.24 | -51.02 | 0.20 | -39.39 | -78.72 | 94.38 | 20.69 | 103.67 | 444.60 | 63.64 | 358.21 | 128.71 | 11.81 | 40.57 | 410.27 | 74.75 | 691.87 |
| 22Q4 (16) | 1.16 | -15.33 | -38.95 | 0.33 | -29.79 | -70.27 | 78.20 | 17.61 | 63.02 | 271.69 | 38.87 | 230.89 | 115.11 | 3.64 | 20.37 | 234.78 | 55.42 | 581.51 |
| 22Q3 (15) | 1.37 | -14.37 | -39.91 | 0.47 | -29.85 | -68.03 | 66.49 | 17.27 | 66.47 | 195.64 | 43.27 | 215.19 | 111.07 | 8.04 | 39.13 | 151.06 | 67.01 | 581.06 |
| 22Q2 (14) | 1.60 | -18.37 | -20.4 | 0.67 | -28.72 | -50.74 | 56.70 | 22.36 | 25.08 | 136.55 | 40.73 | 104.39 | 102.80 | 12.28 | 28.23 | 90.45 | 74.58 | 182.92 |
| 22Q1 (13) | 1.96 | 3.16 | 28.95 | 0.94 | -15.32 | -30.37 | 46.34 | -3.4 | -22.77 | 97.03 | 18.17 | 43.66 | 91.56 | -4.26 | 17.26 | 51.81 | 50.39 | 4.75 |
| 21Q4 (12) | 1.90 | -16.67 | 18.75 | 1.11 | -24.49 | -21.28 | 47.97 | 20.11 | -15.77 | 82.11 | 32.29 | 27.52 | 95.63 | 19.79 | 35.38 | 34.45 | 55.32 | -32.05 |
| 21Q3 (11) | 2.28 | 13.43 | 50.99 | 1.47 | 8.09 | 19.51 | 39.94 | -11.89 | -33.57 | 62.07 | -7.09 | -16.43 | 79.83 | -0.42 | 9.16 | 22.18 | -30.62 | -63.79 |
| 21Q2 (10) | 2.01 | 32.24 | 20.36 | 1.36 | 0.74 | 22.52 | 45.33 | -24.45 | -16.78 | 66.81 | -1.08 | -18.47 | 80.17 | 2.68 | 19.35 | 31.97 | -35.36 | -53.83 |
| 21Q1 (9) | 1.52 | -5.0 | 12.59 | 1.35 | -4.26 | 73.08 | 60.00 | 5.36 | -10.86 | 67.54 | 4.89 | -42.24 | 78.08 | 10.53 | -6.17 | 49.46 | -2.45 | -51.04 |
| 20Q4 (8) | 1.60 | 5.96 | -0.62 | 1.41 | 14.63 | 56.67 | 56.95 | -5.27 | 1.01 | 64.39 | -13.3 | -36.64 | 70.64 | -3.4 | -14.39 | 50.70 | -17.24 | -32.84 |
| 20Q3 (7) | 1.51 | -9.58 | 2.72 | 1.23 | 10.81 | 57.69 | 60.12 | 10.37 | -2.7 | 74.27 | -9.37 | -36.29 | 73.13 | 8.87 | -30.18 | 61.26 | -11.53 | -16.79 |
| 20Q2 (6) | 1.67 | 23.7 | 6.37 | 1.11 | 42.31 | 32.14 | 54.47 | -19.08 | -5.91 | 81.95 | -29.92 | -24.15 | 67.17 | -19.28 | -29.55 | 69.24 | -31.47 | -1.91 |
| 20Q1 (5) | 1.35 | -16.15 | 3.05 | 0.78 | -13.33 | 2.63 | 67.31 | 19.39 | -2.89 | 116.94 | 15.06 | -2.44 | 83.21 | 0.85 | -23.34 | 101.03 | 33.83 | 25.29 |
| 19Q4 (4) | 1.61 | 9.52 | 0.0 | 0.90 | 15.38 | 0.0 | 56.38 | -8.76 | 0.0 | 101.63 | -12.82 | 0.0 | 82.51 | -21.22 | 0.0 | 75.49 | 2.54 | 0.0 |
| 19Q3 (3) | 1.47 | -6.37 | 0.0 | 0.78 | -7.14 | 0.0 | 61.79 | 6.74 | 0.0 | 116.57 | 7.9 | 0.0 | 104.74 | 9.86 | 0.0 | 73.62 | 4.29 | 0.0 |
| 19Q2 (2) | 1.57 | 19.85 | 0.0 | 0.84 | 10.53 | 0.0 | 57.89 | -16.48 | 0.0 | 108.04 | -9.87 | 0.0 | 95.34 | -12.16 | 0.0 | 70.59 | -12.46 | 0.0 |
| 19Q1 (1) | 1.31 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 69.31 | 0.0 | 0.0 | 119.87 | 0.0 | 0.0 | 108.54 | 0.0 | 0.0 | 80.64 | 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) | 4.19 | -36.99 | 0.88 | -59.82 | 87.09 | 58.72 | 416.88 | 149.61 | 97.99 | 0.73 | 405.98 | 225.8 |
| 2022 (9) | 6.65 | -9.4 | 2.19 | -52.49 | 54.87 | 10.29 | 167.01 | 110.9 | 97.28 | 12.24 | 124.61 | 194.73 |
| 2021 (8) | 7.34 | 20.13 | 4.61 | -2.74 | 49.75 | -16.74 | 79.19 | 2.76 | 86.67 | 22.5 | 42.28 | -36.01 |
| 2020 (7) | 6.11 | 9.11 | 4.74 | 35.04 | 59.75 | -8.34 | 77.06 | -25.86 | 70.75 | -17.01 | 66.07 | -21.23 |
| 2019 (6) | 5.60 | -1.06 | 3.51 | -10.69 | 65.19 | 1.12 | 103.94 | 11.94 | 85.25 | -5.61 | 83.88 | 25.18 |
| 2018 (5) | 5.66 | -2.08 | 3.93 | -10.48 | 64.47 | 2.01 | 92.85 | 11.79 | 90.32 | 2.79 | 67.01 | 14.76 |
| 2017 (4) | 5.78 | -2.2 | 4.39 | 12.56 | 63.20 | 2.25 | 83.06 | -11.31 | 87.87 | -0.71 | 58.39 | -12.79 |
| 2016 (3) | 5.91 | 1.03 | 3.90 | 5.12 | 61.81 | -0.85 | 93.65 | -4.89 | 88.50 | 3.9 | 66.95 | -11.49 |
| 2015 (2) | 5.85 | -3.62 | 3.71 | -7.71 | 62.34 | 3.68 | 98.47 | 8.41 | 85.18 | 2.42 | 75.64 | 11.58 |
| 2014 (1) | 6.07 | -11.26 | 4.02 | 4.96 | 60.13 | 12.62 | 90.83 | -4.71 | 83.17 | 1.74 | 67.79 | 1.22 |
