- 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 | -16.47 | 10.94 | 1.06 | -18.46 | 8.16 | 127.60 | 18.65 | -10.71 | 85.75 | 22.31 | -7.65 | 85.26 | 13.56 | -14.8 | 128.09 | 24.89 | -5.6 |
| 23Q3 (19) | 0.85 | 4.94 | 6.25 | 1.30 | 14.04 | 15.04 | 107.54 | -3.95 | -5.59 | 70.11 | -12.33 | -12.69 | 75.08 | -9.42 | -19.97 | 102.56 | -5.94 | 2.14 |
| 23Q2 (18) | 0.81 | 2.53 | -7.95 | 1.14 | 1.79 | -2.56 | 111.96 | -2.56 | 8.79 | 79.97 | -1.53 | 2.59 | 82.89 | 0.89 | -8.44 | 109.04 | -4.31 | 20.71 |
| 23Q1 (17) | 0.79 | 23.44 | 1.28 | 1.12 | 14.29 | 5.66 | 114.90 | -19.6 | -1.68 | 81.21 | -12.54 | -5.61 | 82.16 | -17.9 | -16.78 | 113.95 | -16.02 | 9.39 |
| 22Q4 (16) | 0.64 | -20.0 | -20.0 | 0.98 | -13.27 | -11.71 | 142.91 | 25.46 | 25.32 | 92.85 | 15.63 | 12.79 | 100.07 | 6.67 | 1.01 | 135.69 | 35.14 | 39.48 |
| 22Q3 (15) | 0.80 | -9.09 | -6.98 | 1.13 | -3.42 | -7.38 | 113.91 | 10.69 | 8.2 | 80.30 | 3.01 | 7.77 | 93.81 | 3.62 | 2.81 | 100.41 | 11.16 | 13.41 |
| 22Q2 (14) | 0.88 | 12.82 | 23.94 | 1.17 | 10.38 | 6.36 | 102.91 | -11.94 | -20.03 | 77.95 | -9.4 | -5.61 | 90.53 | -8.31 | -12.16 | 90.33 | -13.29 | -16.52 |
| 22Q1 (13) | 0.78 | -2.5 | 9.86 | 1.06 | -4.5 | -11.67 | 116.86 | 2.47 | -9.23 | 86.04 | 4.52 | 13.64 | 98.73 | -0.34 | -0.16 | 104.17 | 7.08 | -1.32 |
| 21Q4 (12) | 0.80 | -6.98 | 11.11 | 1.11 | -9.02 | -4.31 | 114.04 | 8.32 | -9.88 | 82.32 | 10.48 | 5.08 | 99.07 | 8.57 | 4.54 | 97.28 | 9.87 | -11.65 |
| 21Q3 (11) | 0.86 | 21.13 | 7.5 | 1.22 | 10.91 | 2.52 | 105.28 | -18.19 | -6.97 | 74.51 | -9.77 | -2.68 | 91.25 | -11.46 | 6.98 | 88.54 | -18.18 | -15.21 |
| 21Q2 (10) | 0.71 | 0.0 | -7.79 | 1.10 | -8.33 | 6.8 | 128.69 | -0.05 | 8.5 | 82.58 | 9.07 | -6.96 | 103.06 | 4.22 | -1.86 | 108.21 | 2.51 | 5.7 |
| 21Q1 (9) | 0.71 | -1.39 | 20.34 | 1.20 | 3.45 | 37.93 | 128.75 | 1.75 | -17.14 | 75.71 | -3.36 | -27.44 | 98.89 | 4.35 | -32.95 | 105.56 | -4.13 | -5.95 |
| 20Q4 (8) | 0.72 | -10.0 | -5.26 | 1.16 | -2.52 | -11.45 | 126.54 | 11.81 | 5.76 | 78.34 | 2.32 | 13.16 | 94.77 | 11.1 | -12.14 | 110.11 | 5.45 | 35.92 |
| 20Q3 (7) | 0.80 | 3.9 | -3.61 | 1.19 | 15.53 | -15.0 | 113.17 | -4.59 | 3.11 | 76.56 | -13.74 | 17.37 | 85.30 | -18.77 | -10.38 | 104.42 | 2.0 | 30.84 |
| 20Q2 (6) | 0.77 | 30.51 | -4.94 | 1.03 | 18.39 | -28.97 | 118.61 | -23.66 | 6.19 | 88.76 | -14.93 | 40.96 | 105.01 | -28.8 | 22.63 | 102.37 | -8.79 | 14.97 |
| 20Q1 (5) | 0.59 | -22.37 | -21.33 | 0.87 | -33.59 | -32.56 | 155.38 | 29.86 | 27.57 | 104.34 | 50.72 | 48.38 | 147.48 | 36.72 | 48.55 | 112.24 | 38.55 | 20.9 |
| 19Q4 (4) | 0.76 | -8.43 | 0.0 | 1.31 | -6.43 | 0.0 | 119.65 | 9.01 | 0.0 | 69.23 | 6.13 | 0.0 | 107.87 | 13.33 | 0.0 | 81.01 | 1.5 | 0.0 |
| 19Q3 (3) | 0.83 | 2.47 | 0.0 | 1.40 | -3.45 | 0.0 | 109.76 | -1.74 | 0.0 | 65.23 | 3.59 | 0.0 | 95.18 | 11.15 | 0.0 | 79.81 | -10.37 | 0.0 |
| 19Q2 (2) | 0.81 | 8.0 | 0.0 | 1.45 | 12.4 | 0.0 | 111.70 | -8.29 | 0.0 | 62.97 | -10.45 | 0.0 | 85.63 | -13.75 | 0.0 | 89.04 | -4.09 | 0.0 |
| 19Q1 (1) | 0.75 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 121.80 | 0.0 | 0.0 | 70.32 | 0.0 | 0.0 | 99.28 | 0.0 | 0.0 | 92.84 | 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) | 3.21 | -3.6 | 4.53 | 0.0 | 113.81 | 3.71 | 80.53 | 0.01 | 76.53 | -12.2 | 117.80 | 14.26 |
| 2022 (9) | 3.33 | 15.22 | 4.53 | 2.72 | 109.74 | -13.02 | 80.52 | -2.77 | 87.16 | -13.64 | 103.10 | -4.57 |
| 2021 (8) | 2.89 | 9.47 | 4.41 | 2.8 | 126.16 | -8.76 | 82.81 | -2.67 | 100.93 | -17.42 | 108.04 | 6.84 |
| 2020 (7) | 2.64 | -15.92 | 4.29 | -19.96 | 138.27 | 18.93 | 85.08 | 24.84 | 122.22 | 15.62 | 101.12 | 28.49 |
| 2019 (6) | 3.14 | 15.87 | 5.36 | -5.8 | 116.26 | -13.8 | 68.15 | 6.17 | 105.71 | 0.09 | 78.70 | -15.78 |
| 2018 (5) | 2.71 | 3.04 | 5.69 | -3.23 | 134.88 | -2.97 | 64.19 | 3.47 | 105.61 | 8.79 | 93.45 | -10.11 |
| 2017 (4) | 2.63 | -4.71 | 5.88 | 2.44 | 139.01 | 5.15 | 62.04 | -2.44 | 97.08 | -2.45 | 103.96 | 7.98 |
| 2016 (3) | 2.76 | -11.54 | 5.74 | -11.56 | 132.20 | 13.04 | 63.59 | 13.05 | 99.52 | -4.19 | 96.28 | 38.87 |
| 2015 (2) | 3.12 | -2.19 | 6.49 | 4.68 | 116.95 | 2.22 | 56.25 | -4.39 | 103.87 | 20.09 | 69.33 | -20.09 |
| 2014 (1) | 3.19 | 26.09 | 6.20 | 30.8 | 114.41 | -20.55 | 58.83 | -23.61 | 86.49 | 0.49 | 86.76 | -35.7 |
