- 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) | 0.74 | -10.84 | -5.13 | 0.43 | 2.38 | 53.57 | 123.37 | 12.43 | 5.83 | 210.82 | -3.43 | -34.78 | 77.67 | -9.14 | -30.47 | 256.52 | 5.76 | -21.82 |
| 23Q3 (19) | 0.83 | -19.42 | 20.29 | 0.42 | 0.0 | 31.25 | 109.73 | 24.02 | -17.17 | 218.31 | 1.26 | -23.26 | 85.48 | 14.69 | -38.59 | 242.56 | 5.67 | -12.68 |
| 23Q2 (18) | 1.03 | 6.19 | 41.1 | 0.42 | 27.27 | -14.29 | 88.48 | -5.3 | -29.39 | 215.59 | -22.7 | 15.04 | 74.53 | -12.92 | -34.33 | 229.54 | -19.95 | 15.23 |
| 23Q1 (17) | 0.97 | 24.36 | 8.99 | 0.33 | 17.86 | -58.23 | 93.43 | -19.85 | -8.71 | 278.89 | -13.72 | 142.18 | 85.59 | -23.38 | 25.11 | 286.73 | -12.61 | 92.31 |
| 22Q4 (16) | 0.78 | 13.04 | -6.02 | 0.28 | -12.5 | -64.1 | 116.57 | -12.01 | 5.77 | 323.24 | 13.62 | 175.66 | 111.71 | -19.74 | 68.16 | 328.10 | 18.12 | 103.74 |
| 22Q3 (15) | 0.69 | -5.48 | -32.35 | 0.32 | -34.69 | -65.22 | 132.48 | 5.73 | 48.09 | 284.48 | 51.8 | 188.84 | 139.19 | 22.65 | 143.72 | 277.77 | 39.44 | 112.3 |
| 22Q2 (14) | 0.73 | -17.98 | -27.72 | 0.49 | -37.97 | -47.87 | 125.30 | 22.44 | 39.32 | 187.40 | 62.73 | 94.26 | 113.49 | 65.9 | 104.12 | 199.21 | 33.61 | 52.3 |
| 22Q1 (13) | 0.89 | 7.23 | -4.3 | 0.79 | 1.28 | -15.05 | 102.34 | -7.14 | 4.87 | 115.16 | -1.79 | 18.32 | 68.41 | 2.98 | 38.37 | 149.10 | -7.41 | 2.5 |
| 21Q4 (12) | 0.83 | -18.63 | 2.47 | 0.78 | -15.22 | -12.36 | 110.21 | 23.19 | -1.72 | 117.26 | 19.06 | 14.24 | 66.43 | 16.32 | 28.49 | 161.04 | 23.08 | -1.25 |
| 21Q3 (11) | 1.02 | 0.99 | -0.97 | 0.92 | -2.13 | -2.13 | 89.46 | -0.53 | 1.13 | 98.49 | 2.09 | 1.98 | 57.11 | 2.72 | 53.36 | 130.84 | 0.03 | -11.47 |
| 21Q2 (10) | 1.01 | 8.6 | 8.6 | 0.94 | 1.08 | 67.86 | 89.94 | -7.84 | -7.79 | 96.47 | -0.88 | -40.86 | 55.60 | 12.46 | 11.94 | 130.80 | -10.08 | -38.01 |
| 21Q1 (9) | 0.93 | 14.81 | 27.4 | 0.93 | 4.49 | 126.83 | 97.59 | -12.97 | -21.58 | 97.33 | -5.17 | -56.22 | 49.44 | -4.37 | -13.06 | 145.47 | -10.8 | -49.82 |
| 20Q4 (8) | 0.81 | -21.36 | 6.58 | 0.89 | -5.32 | 89.36 | 112.14 | 26.77 | -6.69 | 102.64 | 6.27 | -46.75 | 51.70 | 38.83 | -26.71 | 163.08 | 10.35 | -32.72 |
| 20Q3 (7) | 1.03 | 10.75 | 22.62 | 0.94 | 67.86 | 95.83 | 88.46 | -9.31 | -18.69 | 96.58 | -40.8 | -48.91 | 37.24 | -25.03 | -62.16 | 147.79 | -29.95 | -25.89 |
| 20Q2 (6) | 0.93 | 27.4 | 0.0 | 0.56 | 36.59 | 5.66 | 97.54 | -21.62 | -0.67 | 163.13 | -26.62 | -4.49 | 49.67 | -12.66 | -53.04 | 210.99 | -27.21 | 29.28 |
| 20Q1 (5) | 0.73 | -3.95 | -5.19 | 0.41 | -12.77 | -33.87 | 124.44 | 3.54 | 5.29 | 222.30 | 15.33 | 50.62 | 56.87 | -19.38 | -53.74 | 289.87 | 19.59 | 102.92 |
| 19Q4 (4) | 0.76 | -9.52 | 0.0 | 0.47 | -2.08 | 0.0 | 120.18 | 10.47 | 0.0 | 192.75 | 1.97 | 0.0 | 70.54 | -28.32 | 0.0 | 242.39 | 21.55 | 0.0 |
| 19Q3 (3) | 0.84 | -9.68 | 0.0 | 0.48 | -9.43 | 0.0 | 108.79 | 10.78 | 0.0 | 189.03 | 10.68 | 0.0 | 98.41 | -6.97 | 0.0 | 199.41 | 22.18 | 0.0 |
| 19Q2 (2) | 0.93 | 20.78 | 0.0 | 0.53 | -14.52 | 0.0 | 98.20 | -16.91 | 0.0 | 170.79 | 15.72 | 0.0 | 105.78 | -13.95 | 0.0 | 163.21 | 14.25 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 118.19 | 0.0 | 0.0 | 147.59 | 0.0 | 0.0 | 122.93 | 0.0 | 0.0 | 142.85 | 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) | 3.92 | 14.96 | 1.69 | 0.0 | 93.02 | -13.01 | 215.56 | -0.29 | 68.21 | -21.55 | 240.37 | 1.78 |
| 2022 (9) | 3.41 | -15.8 | 1.69 | -51.71 | 106.93 | 18.78 | 216.19 | 107.42 | 86.95 | 48.25 | 236.17 | 74.17 |
| 2021 (8) | 4.05 | 17.73 | 3.50 | 33.59 | 90.02 | -15.22 | 104.23 | -25.18 | 58.65 | 30.39 | 135.60 | -32.37 |
| 2020 (7) | 3.44 | 7.84 | 2.62 | 2.34 | 106.18 | -7.35 | 139.30 | -2.38 | 44.98 | -33.76 | 200.50 | 5.87 |
| 2019 (6) | 3.19 | 4.25 | 2.56 | -24.26 | 114.60 | -4.0 | 142.69 | 32.18 | 67.90 | -18.26 | 189.39 | 31.29 |
| 2018 (5) | 3.06 | 9.29 | 3.38 | -5.32 | 119.38 | -8.29 | 107.95 | 5.68 | 83.07 | -2.84 | 144.25 | -1.75 |
| 2017 (4) | 2.80 | -1.06 | 3.57 | -23.06 | 130.17 | 0.91 | 102.15 | 29.95 | 85.50 | 21.73 | 146.82 | 6.88 |
| 2016 (3) | 2.83 | 24.12 | 4.64 | 37.69 | 128.99 | -19.58 | 78.61 | -27.36 | 70.24 | 6.5 | 137.37 | -32.22 |
| 2015 (2) | 2.28 | -20.56 | 3.37 | -32.73 | 160.40 | 26.16 | 108.22 | 48.65 | 65.95 | 12.97 | 202.66 | 43.16 |
| 2014 (1) | 2.87 | -1.71 | 5.01 | -5.11 | 127.14 | 1.74 | 72.80 | 5.29 | 58.38 | 2.01 | 141.56 | 3.42 |
