- 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) | 1.11 | 0.0 | -5.13 | 2.12 | 13.98 | 48.25 | 82.15 | 0.42 | 5.6 | 42.98 | -12.03 | -32.35 | 29.90 | 9.36 | -23.25 | 95.23 | -7.84 | -6.96 |
| 23Q3 (19) | 1.11 | -1.77 | -8.26 | 1.86 | 20.0 | 5.68 | 81.81 | 1.61 | 9.01 | 48.86 | -16.69 | -5.37 | 27.34 | 2.44 | -31.17 | 103.33 | -8.12 | 18.84 |
| 23Q2 (18) | 1.13 | 5.61 | -13.74 | 1.55 | 20.16 | -25.48 | 80.51 | -5.04 | 15.94 | 58.65 | -17.09 | 34.33 | 26.69 | -20.49 | -27.28 | 112.46 | -7.78 | 47.2 |
| 23Q1 (17) | 1.07 | -8.55 | -9.32 | 1.29 | -9.79 | -41.36 | 84.78 | 8.99 | 10.12 | 70.74 | 11.35 | 71.16 | 33.57 | -13.83 | -12.01 | 121.95 | 19.15 | 52.1 |
| 22Q4 (16) | 1.17 | -3.31 | -5.65 | 1.43 | -18.75 | -48.0 | 77.79 | 3.65 | 6.39 | 63.53 | 23.05 | 91.76 | 38.96 | -1.91 | 10.37 | 102.35 | 17.71 | 44.28 |
| 22Q3 (15) | 1.21 | -7.63 | -6.2 | 1.76 | -15.38 | -42.3 | 75.05 | 8.08 | 6.77 | 51.63 | 18.25 | 72.85 | 39.72 | 8.23 | 20.55 | 86.95 | 13.81 | 29.37 |
| 22Q2 (14) | 1.31 | 11.02 | 0.77 | 2.08 | -5.45 | -30.9 | 69.44 | -9.81 | -0.54 | 43.66 | 5.64 | 44.57 | 36.70 | -3.8 | 13.52 | 76.40 | -4.71 | 12.87 |
| 22Q1 (13) | 1.18 | -4.84 | -4.07 | 2.20 | -20.0 | -24.14 | 76.99 | 5.29 | 4.0 | 41.33 | 24.75 | 31.75 | 38.15 | 8.07 | 16.1 | 80.18 | 13.03 | 10.52 |
| 21Q4 (12) | 1.24 | -3.88 | -3.13 | 2.75 | -9.84 | -7.72 | 73.12 | 4.03 | 2.54 | 33.13 | 10.91 | 8.55 | 35.30 | 7.13 | 15.43 | 70.94 | 5.55 | -0.44 |
| 21Q3 (11) | 1.29 | -0.77 | 4.03 | 3.05 | 1.33 | 7.39 | 70.29 | 0.67 | -4.04 | 29.87 | -1.09 | -6.86 | 32.95 | 1.92 | -3.74 | 67.21 | -0.71 | -5.44 |
| 21Q2 (10) | 1.30 | 5.69 | 0.78 | 3.01 | 3.79 | -3.83 | 69.82 | -5.69 | -1.38 | 30.20 | -3.73 | 3.89 | 32.33 | -1.61 | -11.47 | 67.69 | -6.7 | 6.83 |
| 21Q1 (9) | 1.23 | -3.91 | -6.82 | 2.90 | -2.68 | -20.11 | 74.03 | 3.81 | 7.24 | 31.37 | 2.79 | 25.18 | 32.86 | 7.46 | -9.1 | 72.55 | 1.82 | 25.24 |
| 20Q4 (8) | 1.28 | 3.23 | -10.49 | 2.98 | 4.93 | -30.05 | 71.31 | -2.65 | 11.7 | 30.52 | -4.83 | 42.95 | 30.58 | -10.66 | -6.94 | 71.25 | 0.24 | 36.16 |
| 20Q3 (7) | 1.24 | -3.88 | -13.29 | 2.84 | -9.27 | -34.86 | 73.25 | 3.46 | 15.12 | 32.07 | 10.32 | 53.59 | 34.23 | -6.27 | 14.02 | 71.08 | 12.18 | 30.47 |
| 20Q2 (6) | 1.29 | -2.27 | -8.51 | 3.13 | -13.77 | -14.71 | 70.80 | 2.56 | 9.75 | 29.07 | 16.0 | 17.36 | 36.52 | 1.02 | 20.41 | 63.36 | 9.37 | 7.5 |
| 20Q1 (5) | 1.32 | -7.69 | -0.75 | 3.63 | -14.79 | 10.33 | 69.03 | 8.13 | 0.51 | 25.06 | 17.38 | -9.43 | 36.15 | 10.01 | 6.92 | 57.93 | 10.7 | -7.36 |
| 19Q4 (4) | 1.43 | 0.0 | 0.0 | 4.26 | -2.29 | 0.0 | 63.84 | 0.33 | 0.0 | 21.35 | 2.25 | 0.0 | 32.86 | 9.46 | 0.0 | 52.33 | -3.95 | 0.0 |
| 19Q3 (3) | 1.43 | 1.42 | 0.0 | 4.36 | 18.8 | 0.0 | 63.63 | -1.36 | 0.0 | 20.88 | -15.7 | 0.0 | 30.02 | -1.02 | 0.0 | 54.48 | -7.57 | 0.0 |
| 19Q2 (2) | 1.41 | 6.02 | 0.0 | 3.67 | 11.55 | 0.0 | 64.51 | -6.07 | 0.0 | 24.77 | -10.48 | 0.0 | 30.33 | -10.29 | 0.0 | 58.94 | -5.74 | 0.0 |
| 19Q1 (1) | 1.33 | 0.0 | 0.0 | 3.29 | 0.0 | 0.0 | 68.68 | 0.0 | 0.0 | 27.67 | 0.0 | 0.0 | 33.81 | 0.0 | 0.0 | 62.53 | 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) | 4.54 | -12.52 | 6.63 | -12.76 | 80.38 | 14.37 | 55.01 | 14.48 | 33.67 | -1.72 | 101.72 | 20.99 |
| 2022 (9) | 5.19 | 1.37 | 7.60 | -30.85 | 70.28 | -1.44 | 48.05 | 44.6 | 34.26 | 0.32 | 84.07 | 19.45 |
| 2021 (8) | 5.12 | -4.12 | 10.99 | -20.42 | 71.31 | 4.3 | 33.23 | 25.78 | 34.15 | 3.3 | 70.38 | 14.01 |
| 2020 (7) | 5.34 | 2.89 | 13.81 | -1.22 | 68.37 | -2.72 | 26.42 | 1.23 | 33.06 | -10.31 | 61.73 | 3.71 |
| 2019 (6) | 5.19 | -7.49 | 13.98 | 1.9 | 70.28 | 8.01 | 26.10 | -1.88 | 36.86 | 9.87 | 59.52 | 2.41 |
| 2018 (5) | 5.61 | 11.31 | 13.72 | 8.8 | 65.07 | -10.16 | 26.60 | -8.05 | 33.55 | -7.27 | 58.12 | -10.85 |
| 2017 (4) | 5.04 | 6.78 | 12.61 | 1.53 | 72.43 | -6.32 | 28.93 | -1.53 | 36.18 | -1.66 | 65.19 | -6.76 |
| 2016 (3) | 4.72 | -6.53 | 12.42 | -3.72 | 77.32 | 7.0 | 29.38 | 3.82 | 36.79 | 10.18 | 69.92 | 4.09 |
| 2015 (2) | 5.05 | -3.44 | 12.90 | -2.64 | 72.26 | 3.57 | 28.30 | 2.72 | 33.39 | -1.59 | 67.17 | 5.95 |
| 2014 (1) | 5.23 | 7.61 | 13.25 | -0.75 | 69.77 | -7.11 | 27.55 | 0.8 | 33.93 | -5.93 | 63.40 | -4.47 |
