- 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) | 0.90 | -7.22 | 42.86 | 0.67 | 6.35 | 59.52 | 101.45 | 8.49 | -30.26 | 134.89 | -6.66 | -37.89 | 19.50 | 62.23 | -10.43 | 216.85 | -4.05 | -36.39 |
| 23Q3 (19) | 0.97 | 46.97 | 14.12 | 0.63 | 5.0 | 23.53 | 93.51 | -32.19 | -12.62 | 144.51 | -4.88 | -19.65 | 12.02 | -30.68 | -51.14 | 226.00 | -17.07 | -13.83 |
| 23Q2 (18) | 0.66 | -28.26 | -25.0 | 0.60 | 30.43 | 33.33 | 137.91 | 39.36 | 33.93 | 151.93 | -22.73 | -25.62 | 17.34 | -26.87 | -55.84 | 272.51 | 0.24 | 1.7 |
| 23Q1 (17) | 0.92 | 46.03 | -7.07 | 0.46 | 9.52 | -29.23 | 98.96 | -31.97 | 8.07 | 196.62 | -9.47 | 40.65 | 23.71 | 8.91 | -29.75 | 271.87 | -20.24 | 37.58 |
| 22Q4 (16) | 0.63 | -25.88 | -47.06 | 0.42 | -17.65 | -58.82 | 145.46 | 35.92 | 89.7 | 217.18 | 20.76 | 144.6 | 21.77 | -11.5 | -24.88 | 340.88 | 29.97 | 149.77 |
| 22Q3 (15) | 0.85 | -3.41 | -22.73 | 0.51 | 13.33 | -61.65 | 107.02 | 3.93 | 28.78 | 179.85 | -11.95 | 162.21 | 24.60 | -37.36 | -28.34 | 262.27 | -2.12 | 123.47 |
| 22Q2 (14) | 0.88 | -11.11 | -12.87 | 0.45 | -30.77 | -78.47 | 102.97 | 12.45 | 14.35 | 204.27 | 46.13 | 369.26 | 39.27 | 16.36 | 24.08 | 267.96 | 35.6 | 162.89 |
| 22Q1 (13) | 0.99 | -16.81 | 1.02 | 0.65 | -36.27 | -65.61 | 91.57 | 19.42 | -1.22 | 139.79 | 57.44 | 190.99 | 33.75 | 16.46 | 21.23 | 197.61 | 44.79 | 75.03 |
| 21Q4 (12) | 1.19 | 8.18 | 3.48 | 1.02 | -23.31 | -22.73 | 76.68 | -7.73 | -2.78 | 88.79 | 29.45 | 28.7 | 28.98 | -15.58 | -3.75 | 136.48 | 16.29 | 15.92 |
| 21Q3 (11) | 1.10 | 8.91 | 5.77 | 1.33 | -36.36 | 8.13 | 83.10 | -7.72 | -5.25 | 68.59 | 57.57 | -7.27 | 34.33 | 8.47 | 29.65 | 117.36 | 15.14 | -13.19 |
| 21Q2 (10) | 1.01 | 3.06 | -2.88 | 2.09 | 10.58 | 23.67 | 90.05 | -2.86 | 3.33 | 43.53 | -9.39 | -18.97 | 31.65 | 13.69 | 24.7 | 101.93 | -9.72 | -11.73 |
| 21Q1 (9) | 0.98 | -14.78 | -12.5 | 1.89 | 43.18 | -8.7 | 92.70 | 17.54 | 14.52 | 48.04 | -30.37 | 9.53 | 27.84 | -7.54 | 4.19 | 112.90 | -4.11 | 15.1 |
| 20Q4 (8) | 1.15 | 10.58 | 57.53 | 1.32 | 7.32 | -32.31 | 78.87 | -10.07 | -36.74 | 68.99 | -6.73 | 47.48 | 30.11 | 13.71 | -19.08 | 117.74 | -12.91 | -12.3 |
| 20Q3 (7) | 1.04 | 0.0 | -15.45 | 1.23 | -27.22 | -60.58 | 87.70 | 0.63 | 18.21 | 73.97 | 37.7 | 153.58 | 26.48 | 4.33 | 12.82 | 135.19 | 17.07 | 69.22 |
| 20Q2 (6) | 1.04 | -7.14 | 42.47 | 1.69 | -18.36 | 4.97 | 87.15 | 7.66 | -30.19 | 53.72 | 22.48 | -4.79 | 25.38 | -5.01 | 83.12 | 115.48 | 17.73 | -31.01 |
| 20Q1 (5) | 1.12 | 53.42 | 100.0 | 2.07 | 6.15 | 76.92 | 80.95 | -35.07 | -50.12 | 43.86 | -6.24 | -43.41 | 26.72 | -28.19 | 47.71 | 98.09 | -26.93 | -55.75 |
| 19Q4 (4) | 0.73 | -40.65 | 0.0 | 1.95 | -37.5 | 0.0 | 124.68 | 68.05 | 0.0 | 46.78 | 60.37 | 0.0 | 37.21 | 58.54 | 0.0 | 134.25 | 68.04 | 0.0 |
| 19Q3 (3) | 1.23 | 68.49 | 0.0 | 3.12 | 93.79 | 0.0 | 74.19 | -40.57 | 0.0 | 29.17 | -48.3 | 0.0 | 23.47 | 69.34 | 0.0 | 79.89 | -52.27 | 0.0 |
| 19Q2 (2) | 0.73 | 30.36 | 0.0 | 1.61 | 37.61 | 0.0 | 124.83 | -23.08 | 0.0 | 56.42 | -27.2 | 0.0 | 13.86 | -23.38 | 0.0 | 167.39 | -24.49 | 0.0 |
| 19Q1 (1) | 0.56 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 162.28 | 0.0 | 0.0 | 77.50 | 0.0 | 0.0 | 18.09 | 0.0 | 0.0 | 221.68 | 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) | 3.25 | -17.09 | 2.07 | -17.53 | 112.23 | 20.48 | 176.52 | 21.4 | 25.56 | -8.91 | 263.19 | 25.03 |
| 2022 (9) | 3.92 | -14.6 | 2.51 | -43.08 | 93.15 | 17.11 | 145.40 | 75.67 | 28.06 | 0.54 | 210.50 | 56.62 |
| 2021 (8) | 4.59 | 21.43 | 4.41 | -30.99 | 79.54 | -17.73 | 82.77 | 44.96 | 27.91 | -4.81 | 134.40 | 7.98 |
| 2020 (7) | 3.78 | 51.2 | 6.39 | 30.67 | 96.68 | -33.85 | 57.10 | -23.45 | 29.32 | -6.15 | 124.47 | -34.32 |
| 2019 (6) | 2.50 | -14.97 | 4.89 | -17.82 | 146.15 | 17.89 | 74.59 | 21.68 | 31.24 | -12.02 | 189.50 | 26.54 |
| 2018 (5) | 2.94 | -19.67 | 5.95 | -44.44 | 123.97 | 24.23 | 61.30 | 79.92 | 35.51 | 17.47 | 149.76 | 44.51 |
| 2017 (4) | 3.66 | -41.25 | 10.71 | -59.08 | 99.79 | 70.38 | 34.07 | 144.23 | 30.23 | 52.14 | 103.63 | 96.87 |
| 2016 (3) | 6.23 | -2.04 | 26.17 | 22.75 | 58.57 | 2.13 | 13.95 | -18.52 | 19.87 | -14.02 | 52.64 | 2.47 |
| 2015 (2) | 6.36 | -35.95 | 21.32 | -24.07 | 57.35 | 56.01 | 17.12 | 31.69 | 23.11 | 114.38 | 51.37 | 31.79 |
| 2014 (1) | 9.93 | -42.0 | 28.08 | -16.78 | 36.76 | 72.42 | 13.00 | 20.15 | 10.78 | 209.77 | 38.98 | 35.96 |
