- 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) | 0.95 | -10.38 | -1.04 | 0.77 | -6.1 | 10.0 | 95.90 | 11.86 | 0.75 | 118.63 | 7.43 | -8.64 | 39.27 | 5.56 | 4.5 | 175.26 | 10.25 | -6.5 |
| 23Q3 (19) | 1.06 | 6.0 | 9.28 | 0.82 | 1.23 | 22.39 | 85.73 | -5.4 | -8.29 | 110.43 | -2.18 | -18.65 | 37.20 | 13.41 | -8.69 | 158.96 | -6.88 | -15.67 |
| 23Q2 (18) | 1.00 | 6.38 | 6.38 | 0.81 | 15.71 | 8.0 | 90.62 | -5.92 | -6.52 | 112.89 | -13.46 | -7.08 | 32.80 | -7.71 | -5.26 | 170.71 | -10.73 | -7.13 |
| 23Q1 (17) | 0.94 | -2.08 | -4.08 | 0.70 | 0.0 | 20.69 | 96.32 | 1.19 | 3.7 | 130.45 | 0.46 | -16.73 | 35.54 | -5.43 | -31.42 | 191.23 | 2.02 | -3.28 |
| 22Q4 (16) | 0.96 | -1.03 | 12.94 | 0.70 | 4.48 | 4.48 | 95.19 | 1.83 | -11.09 | 129.85 | -4.35 | -5.06 | 37.58 | -7.76 | -38.05 | 187.45 | -0.55 | 2.33 |
| 22Q3 (15) | 0.97 | 3.19 | -3.0 | 0.67 | -10.67 | -35.58 | 93.48 | -3.57 | 2.76 | 135.75 | 11.74 | 55.18 | 40.74 | 17.68 | -15.04 | 188.49 | 2.55 | 44.44 |
| 22Q2 (14) | 0.94 | -4.08 | -7.84 | 0.75 | 29.31 | -31.82 | 96.94 | 4.37 | 8.79 | 121.49 | -22.44 | 46.46 | 34.62 | -33.19 | -35.0 | 183.81 | -7.03 | 54.72 |
| 22Q1 (13) | 0.98 | 15.29 | 11.36 | 0.58 | -13.43 | -30.95 | 92.88 | -13.24 | -10.36 | 156.65 | 14.54 | 43.95 | 51.82 | -14.57 | -34.02 | 197.71 | 7.93 | 47.65 |
| 21Q4 (12) | 0.85 | -15.0 | -15.0 | 0.67 | -35.58 | -33.0 | 107.06 | 17.69 | 17.96 | 136.77 | 56.34 | 50.05 | 60.66 | 26.51 | -7.35 | 183.18 | 40.37 | 57.32 |
| 21Q3 (11) | 1.00 | -1.96 | -0.99 | 1.04 | -5.45 | 0.0 | 90.97 | 2.09 | 1.09 | 87.48 | 5.46 | -0.18 | 47.95 | -9.97 | -13.21 | 130.50 | 9.85 | 6.64 |
| 21Q2 (10) | 1.02 | 15.91 | 14.61 | 1.10 | 30.95 | 26.44 | 89.11 | -14.0 | -12.94 | 82.95 | -23.77 | -20.26 | 53.26 | -32.19 | -17.73 | 118.80 | -11.28 | -16.13 |
| 21Q1 (9) | 0.88 | -12.0 | 22.22 | 0.84 | -16.0 | 3.7 | 103.62 | 14.17 | -17.72 | 108.82 | 19.39 | -2.95 | 78.54 | 19.96 | 3.02 | 133.90 | 14.99 | -17.26 |
| 20Q4 (8) | 1.00 | -0.99 | 11.11 | 1.00 | -3.85 | 1.01 | 90.76 | 0.86 | -10.43 | 91.15 | 4.01 | -0.95 | 65.47 | 18.5 | 1.57 | 116.44 | -4.85 | -9.67 |
| 20Q3 (7) | 1.01 | 13.48 | 1.0 | 1.04 | 19.54 | -4.59 | 89.99 | -12.08 | -1.11 | 87.64 | -15.75 | 5.34 | 55.25 | -14.66 | 12.39 | 122.37 | -13.6 | -2.14 |
| 20Q2 (6) | 0.89 | 23.61 | -4.3 | 0.87 | 7.41 | 4.82 | 102.36 | -18.72 | 5.16 | 104.02 | -7.23 | -5.09 | 64.74 | -15.08 | 35.13 | 141.64 | -12.48 | -10.94 |
| 20Q1 (5) | 0.72 | -20.0 | -6.49 | 0.81 | -18.18 | 28.57 | 125.94 | 24.29 | 6.55 | 112.13 | 21.85 | -22.78 | 76.24 | 18.27 | 52.82 | 161.83 | 25.55 | -24.2 |
| 19Q4 (4) | 0.90 | -10.0 | 0.0 | 0.99 | -9.17 | 0.0 | 101.33 | 11.35 | 0.0 | 92.02 | 10.6 | 0.0 | 64.46 | 31.12 | 0.0 | 128.90 | 3.09 | 0.0 |
| 19Q3 (3) | 1.00 | 7.53 | 0.0 | 1.09 | 31.33 | 0.0 | 91.00 | -6.51 | 0.0 | 83.20 | -24.09 | 0.0 | 49.16 | 2.61 | 0.0 | 125.04 | -21.38 | 0.0 |
| 19Q2 (2) | 0.93 | 20.78 | 0.0 | 0.83 | 31.75 | 0.0 | 97.34 | -17.65 | 0.0 | 109.60 | -24.52 | 0.0 | 47.91 | -3.97 | 0.0 | 159.04 | -25.51 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 118.20 | 0.0 | 0.0 | 145.20 | 0.0 | 0.0 | 49.89 | 0.0 | 0.0 | 213.51 | 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) | 4.21 | 5.51 | 2.95 | 3.51 | 86.72 | -5.2 | 123.70 | -3.31 | 37.11 | -17.07 | 173.32 | -0.77 |
| 2022 (9) | 3.99 | -12.11 | 2.85 | -12.58 | 91.48 | 13.78 | 127.94 | 14.1 | 44.75 | -17.59 | 174.67 | 26.36 |
| 2021 (8) | 4.54 | 39.26 | 3.26 | -7.65 | 80.40 | -28.14 | 112.13 | 8.32 | 54.30 | -27.97 | 138.23 | -1.27 |
| 2020 (7) | 3.26 | -8.68 | 3.53 | 9.97 | 111.88 | 9.45 | 103.52 | -8.97 | 75.39 | 40.99 | 140.01 | -13.82 |
| 2019 (6) | 3.57 | -8.46 | 3.21 | 2.56 | 102.22 | 9.17 | 113.72 | -2.41 | 53.47 | 36.13 | 162.47 | -4.92 |
| 2018 (5) | 3.90 | 15.38 | 3.13 | 7.19 | 93.63 | -13.18 | 116.53 | -6.89 | 39.28 | -31.23 | 170.88 | -2.84 |
| 2017 (4) | 3.38 | -12.66 | 2.92 | -6.41 | 107.85 | 14.33 | 125.15 | 6.95 | 57.12 | 7.51 | 175.87 | 11.16 |
| 2016 (3) | 3.87 | -2.03 | 3.12 | 5.41 | 94.33 | 2.04 | 117.02 | -5.25 | 53.13 | 9.37 | 158.22 | -5.46 |
| 2015 (2) | 3.95 | 1.8 | 2.96 | 2.07 | 92.44 | -1.7 | 123.50 | -1.8 | 48.58 | -1.94 | 167.36 | -1.71 |
| 2014 (1) | 3.88 | 7.48 | 2.90 | 26.09 | 94.04 | -7.05 | 125.77 | -20.78 | 49.54 | -0.92 | 170.27 | -18.9 |
