- 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) | 1.61 | 7.33 | 15.0 | 1.40 | 13.82 | 20.69 | 56.43 | -7.1 | -13.06 | 65.02 | -12.04 | -16.84 | 29.70 | -18.29 | -17.64 | 91.74 | -6.68 | -14.29 |
| 23Q3 (19) | 1.50 | -3.85 | 2.74 | 1.23 | -13.38 | 7.89 | 60.74 | 4.31 | -2.83 | 73.92 | 15.7 | -7.21 | 36.35 | 10.69 | -1.57 | 98.31 | 10.13 | -6.58 |
| 23Q2 (18) | 1.56 | 9.86 | 6.85 | 1.42 | 17.36 | 27.93 | 58.23 | -9.43 | -6.37 | 63.89 | -15.15 | -22.26 | 32.84 | -7.86 | -15.88 | 89.27 | -14.11 | -15.25 |
| 23Q1 (17) | 1.42 | 1.43 | -5.96 | 1.21 | 4.31 | -0.82 | 64.29 | -0.96 | 6.65 | 75.30 | -3.7 | 1.36 | 35.64 | -1.16 | -8.69 | 103.94 | -2.9 | 8.78 |
| 22Q4 (16) | 1.40 | -4.11 | -8.5 | 1.16 | 1.75 | -9.38 | 64.91 | 3.84 | 9.15 | 78.19 | -1.85 | 9.77 | 36.06 | -2.36 | -10.81 | 107.04 | 1.71 | 18.58 |
| 22Q3 (15) | 1.46 | 0.0 | -12.57 | 1.14 | 2.7 | -21.92 | 62.51 | 0.51 | 14.78 | 79.66 | -3.07 | 27.37 | 36.93 | -5.4 | -1.89 | 105.24 | -0.09 | 32.61 |
| 22Q2 (14) | 1.46 | -3.31 | -10.98 | 1.11 | -9.02 | -26.0 | 62.19 | 3.17 | 12.22 | 82.18 | 10.62 | 35.1 | 39.04 | 0.03 | 2.44 | 105.33 | 10.24 | 34.78 |
| 22Q1 (13) | 1.51 | -1.31 | -7.93 | 1.22 | -4.69 | -18.67 | 60.28 | 1.36 | 8.32 | 74.29 | 4.3 | 22.39 | 39.03 | -3.46 | 2.39 | 95.55 | 5.85 | 22.14 |
| 21Q4 (12) | 1.53 | -8.38 | -18.18 | 1.28 | -12.33 | -16.88 | 59.47 | 9.2 | 21.94 | 71.23 | 13.9 | 20.77 | 40.43 | 7.41 | 14.14 | 90.27 | 13.75 | 24.79 |
| 21Q3 (11) | 1.67 | 1.83 | -4.02 | 1.46 | -2.67 | 9.77 | 54.46 | -1.73 | 4.19 | 62.54 | 2.81 | -8.51 | 37.64 | -1.23 | -2.13 | 79.36 | 1.55 | -3.42 |
| 21Q2 (10) | 1.64 | 0.0 | 13.89 | 1.50 | 0.0 | 38.89 | 55.42 | -0.41 | -12.48 | 60.83 | 0.21 | -27.76 | 38.11 | -0.03 | -10.27 | 78.15 | -0.1 | -25.62 |
| 21Q1 (9) | 1.64 | -12.3 | 9.33 | 1.50 | -2.6 | 20.97 | 55.65 | 14.11 | -8.33 | 60.70 | 2.92 | -17.54 | 38.12 | 7.62 | 23.01 | 78.23 | 8.14 | -24.29 |
| 20Q4 (8) | 1.87 | 7.47 | 20.65 | 1.54 | 15.79 | 25.2 | 48.77 | -6.7 | -17.0 | 58.98 | -13.72 | -20.25 | 35.42 | -7.9 | 21.18 | 72.34 | -11.96 | -30.11 |
| 20Q3 (7) | 1.74 | 20.83 | 17.57 | 1.33 | 23.15 | 17.7 | 52.27 | -17.45 | -14.93 | 68.36 | -18.82 | -15.21 | 38.46 | -9.44 | 24.83 | 82.17 | -21.79 | -26.14 |
| 20Q2 (6) | 1.44 | -4.0 | -7.69 | 1.08 | -12.9 | -2.7 | 63.32 | 4.3 | 8.31 | 84.21 | 14.4 | 3.0 | 42.47 | 37.04 | 58.59 | 105.07 | 1.68 | -7.38 |
| 20Q1 (5) | 1.50 | -3.23 | 11.11 | 1.24 | 0.81 | 22.77 | 60.71 | 3.32 | -9.86 | 73.61 | -0.47 | -18.37 | 30.99 | 6.02 | 4.91 | 103.33 | -0.16 | -19.27 |
| 19Q4 (4) | 1.55 | 4.73 | 0.0 | 1.23 | 8.85 | 0.0 | 58.76 | -4.36 | 0.0 | 73.96 | -8.26 | 0.0 | 29.23 | -5.13 | 0.0 | 103.50 | -6.97 | 0.0 |
| 19Q3 (3) | 1.48 | -5.13 | 0.0 | 1.13 | 1.8 | 0.0 | 61.44 | 5.1 | 0.0 | 80.62 | -1.39 | 0.0 | 30.81 | 15.05 | 0.0 | 111.25 | -1.93 | 0.0 |
| 19Q2 (2) | 1.56 | 15.56 | 0.0 | 1.11 | 9.9 | 0.0 | 58.46 | -13.2 | 0.0 | 81.76 | -9.34 | 0.0 | 26.78 | -9.34 | 0.0 | 113.44 | -11.37 | 0.0 |
| 19Q1 (1) | 1.35 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 67.35 | 0.0 | 0.0 | 90.18 | 0.0 | 0.0 | 29.54 | 0.0 | 0.0 | 127.99 | 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) | 5.48 | -14.64 | 5.19 | 3.8 | 66.67 | 17.27 | 70.26 | -3.7 | 31.70 | -13.25 | 105.22 | 12.8 |
| 2022 (9) | 6.42 | -6.28 | 5.00 | -9.42 | 56.85 | 6.68 | 72.96 | 10.34 | 36.54 | -5.65 | 93.28 | 15.62 |
| 2021 (8) | 6.85 | 6.2 | 5.52 | 3.37 | 53.29 | -5.88 | 66.12 | -3.25 | 38.73 | 7.88 | 80.68 | -9.41 |
| 2020 (7) | 6.45 | 13.16 | 5.34 | 16.85 | 56.62 | -11.5 | 68.34 | -14.35 | 35.90 | 16.82 | 89.06 | -21.21 |
| 2019 (6) | 5.70 | -0.18 | 4.57 | -4.99 | 63.98 | 0.06 | 79.79 | 5.24 | 30.73 | -2.16 | 113.04 | 4.33 |
| 2018 (5) | 5.71 | 1.42 | 4.81 | -21.28 | 63.94 | -1.42 | 75.82 | 26.98 | 31.41 | 14.26 | 108.35 | 11.61 |
| 2017 (4) | 5.63 | -7.25 | 6.11 | -6.0 | 64.86 | 7.88 | 59.71 | 6.3 | 27.49 | 9.57 | 97.08 | 6.45 |
| 2016 (3) | 6.07 | -10.21 | 6.50 | 1.09 | 60.12 | 11.37 | 56.17 | -1.0 | 25.09 | 3.46 | 91.20 | 5.47 |
| 2015 (2) | 6.76 | -15.71 | 6.43 | -3.02 | 53.98 | 18.59 | 56.74 | 3.03 | 24.25 | -6.69 | 86.47 | 15.9 |
| 2014 (1) | 8.02 | 7.08 | 6.63 | -4.47 | 45.52 | -6.61 | 55.07 | 4.76 | 25.99 | -7.87 | 74.61 | 2.07 |
