- 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) | 1.07 | 27.38 | 1.9 | 0.75 | 27.12 | 11.94 | 85.07 | -21.62 | -2.18 | 121.30 | -21.2 | -10.35 | 33.50 | -17.14 | -41.46 | 172.87 | -22.14 | 4.74 |
| 23Q3 (19) | 0.84 | -12.5 | -14.29 | 0.59 | -13.24 | -19.18 | 108.54 | 14.28 | 16.9 | 153.93 | 14.4 | 22.87 | 40.43 | -10.65 | -31.08 | 222.04 | 20.49 | 39.24 |
| 23Q2 (18) | 0.96 | -2.04 | -5.88 | 0.68 | 4.62 | -16.05 | 94.98 | 2.06 | 6.44 | 134.55 | -3.91 | 20.35 | 45.25 | -19.14 | -25.84 | 184.28 | 4.04 | 31.62 |
| 23Q1 (17) | 0.98 | -6.67 | 2.08 | 0.65 | -2.99 | -19.75 | 93.06 | 7.0 | -1.94 | 140.02 | 3.48 | 24.35 | 55.96 | -2.22 | -18.01 | 177.12 | 7.31 | 27.2 |
| 22Q4 (16) | 1.05 | 7.14 | 16.67 | 0.67 | -8.22 | -33.0 | 86.97 | -6.33 | -13.87 | 135.31 | 8.01 | 49.22 | 57.23 | -2.44 | -5.58 | 165.05 | 3.51 | 25.95 |
| 22Q3 (15) | 0.98 | -3.92 | 0.0 | 0.73 | -9.88 | -30.48 | 92.85 | 4.06 | 0.44 | 125.28 | 12.06 | 45.18 | 58.66 | -3.87 | -6.08 | 159.46 | 13.89 | 37.15 |
| 22Q2 (14) | 1.02 | 6.25 | 4.08 | 0.81 | 0.0 | -22.86 | 89.23 | -5.97 | -3.47 | 111.80 | -0.71 | 29.56 | 61.02 | -10.59 | -2.31 | 140.01 | 0.55 | 20.42 |
| 22Q1 (13) | 0.96 | 6.67 | 2.13 | 0.81 | -19.0 | -20.59 | 94.90 | -6.02 | -2.1 | 112.60 | 24.17 | 25.88 | 68.25 | 12.61 | -11.72 | 139.25 | 6.27 | 27.66 |
| 21Q4 (12) | 0.90 | -8.16 | 4.65 | 1.00 | -4.76 | -13.04 | 100.98 | 9.24 | -4.23 | 90.68 | 5.09 | 14.18 | 60.61 | -2.96 | -13.33 | 131.04 | 12.7 | 14.03 |
| 21Q3 (11) | 0.98 | 0.0 | 27.27 | 1.05 | 0.0 | 11.7 | 92.44 | 0.0 | -21.39 | 86.29 | 0.0 | -11.05 | 62.46 | 0.0 | -17.03 | 116.27 | 0.0 | -16.55 |
| 21Q2 (10) | 0.98 | 4.26 | 16.67 | 1.05 | 2.94 | 9.38 | 92.44 | -4.64 | -15.05 | 86.29 | -3.53 | -9.38 | 62.46 | -19.21 | -12.14 | 116.27 | 6.59 | -12.55 |
| 21Q1 (9) | 0.94 | 9.3 | -3.09 | 1.02 | -11.3 | -9.73 | 96.94 | -8.06 | 3.15 | 89.45 | 12.63 | 10.84 | 77.31 | 10.55 | 29.15 | 109.08 | -5.08 | -5.0 |
| 20Q4 (8) | 0.86 | 11.69 | -9.47 | 1.15 | 22.34 | -12.21 | 105.44 | -10.34 | 9.91 | 79.42 | -18.13 | 14.31 | 69.93 | -7.11 | 65.51 | 114.92 | -17.52 | -6.69 |
| 20Q3 (7) | 0.77 | -8.33 | 6.94 | 0.94 | -2.08 | 0.0 | 117.60 | 8.07 | -7.0 | 97.01 | 1.88 | 0.57 | 75.28 | 5.89 | 68.0 | 139.33 | 4.8 | -21.77 |
| 20Q2 (6) | 0.84 | -13.4 | -1.18 | 0.96 | -15.04 | -4.95 | 108.82 | 15.79 | 1.69 | 95.22 | 17.99 | 5.76 | 71.09 | 18.76 | 89.27 | 132.95 | 15.79 | -16.64 |
| 20Q1 (5) | 0.97 | 2.11 | 36.62 | 1.13 | -13.74 | 21.51 | 93.98 | -2.03 | -26.68 | 80.70 | 16.15 | -17.95 | 59.86 | 41.68 | 25.89 | 114.82 | -6.77 | -35.84 |
| 19Q4 (4) | 0.95 | 31.94 | 0.0 | 1.31 | 39.36 | 0.0 | 95.93 | -24.14 | 0.0 | 69.48 | -27.97 | 0.0 | 42.25 | -5.71 | 0.0 | 123.16 | -30.85 | 0.0 |
| 19Q3 (3) | 0.72 | -15.29 | 0.0 | 0.94 | -6.93 | 0.0 | 126.45 | 18.17 | 0.0 | 96.46 | 7.14 | 0.0 | 44.81 | 19.3 | 0.0 | 178.11 | 11.68 | 0.0 |
| 19Q2 (2) | 0.85 | 19.72 | 0.0 | 1.01 | 8.6 | 0.0 | 107.01 | -16.51 | 0.0 | 90.03 | -8.47 | 0.0 | 37.56 | -21.01 | 0.0 | 159.48 | -10.89 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 128.17 | 0.0 | 0.0 | 98.36 | 0.0 | 0.0 | 47.55 | 0.0 | 0.0 | 178.97 | 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) | 3.69 | -11.93 | 2.69 | -14.87 | 98.91 | 13.61 | 135.55 | 17.42 | 51.31 | -15.9 | 183.15 | 29.44 |
| 2022 (9) | 4.19 | 0.48 | 3.16 | -26.68 | 87.06 | -0.55 | 115.44 | 36.16 | 61.01 | -5.6 | 141.49 | 31.39 |
| 2021 (8) | 4.17 | 27.13 | 4.31 | -4.22 | 87.54 | -21.26 | 84.78 | 4.49 | 64.63 | -6.71 | 107.69 | -12.48 |
| 2020 (7) | 3.28 | 8.25 | 4.50 | -1.53 | 111.18 | -7.74 | 81.14 | 1.54 | 69.28 | 35.34 | 123.05 | -17.54 |
| 2019 (6) | 3.03 | 0.33 | 4.57 | -5.38 | 120.51 | -0.22 | 79.91 | 5.84 | 51.19 | 3.31 | 149.23 | 1.71 |
| 2018 (5) | 3.02 | -8.48 | 4.83 | -16.87 | 120.77 | 9.26 | 75.50 | 20.17 | 49.55 | 10.16 | 146.72 | 14.29 |
| 2017 (4) | 3.30 | -4.07 | 5.81 | 2.11 | 110.53 | 4.27 | 62.83 | -2.09 | 44.98 | 24.77 | 128.38 | -4.27 |
| 2016 (3) | 3.44 | -3.1 | 5.69 | 16.84 | 106.00 | 3.18 | 64.17 | -14.29 | 36.05 | -6.7 | 134.11 | -3.49 |
| 2015 (2) | 3.55 | -15.68 | 4.87 | -13.04 | 102.73 | 18.5 | 74.87 | 14.94 | 38.64 | -14.06 | 138.96 | 30.04 |
| 2014 (1) | 4.21 | 9.64 | 5.60 | -15.66 | 86.69 | -8.9 | 65.14 | 18.5 | 44.96 | 0.25 | 106.86 | 1.5 |
