- 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) | 0.98 | -4.85 | 5.38 | 0.93 | -7.0 | 20.78 | 93.02 | 4.94 | -4.43 | 97.82 | 7.46 | -16.9 | 93.90 | 6.56 | 0.99 | 96.94 | 5.88 | -20.58 |
| 23Q3 (19) | 1.03 | 4.04 | 8.42 | 1.00 | 5.26 | 13.64 | 88.64 | -3.54 | -7.27 | 91.03 | -5.29 | -12.4 | 88.12 | 2.17 | 6.0 | 91.56 | -10.02 | -21.32 |
| 23Q2 (18) | 0.99 | -1.0 | -10.0 | 0.95 | 11.76 | 4.4 | 91.89 | 0.55 | 11.27 | 96.11 | -9.79 | -3.76 | 86.25 | -0.7 | 10.75 | 101.76 | -8.37 | -2.69 |
| 23Q1 (17) | 1.00 | 7.53 | -2.91 | 0.85 | 10.39 | 3.66 | 91.39 | -6.1 | 3.41 | 106.54 | -9.49 | -4.14 | 86.86 | -6.58 | 1.65 | 111.06 | -9.01 | -2.64 |
| 22Q4 (16) | 0.93 | -2.11 | -13.89 | 0.77 | -12.5 | -9.41 | 97.33 | 1.82 | 15.22 | 117.71 | 13.28 | 9.42 | 92.98 | 11.85 | 6.54 | 122.06 | 4.89 | 16.5 |
| 22Q3 (15) | 0.95 | -13.64 | -9.52 | 0.88 | -3.3 | 2.33 | 95.59 | 15.75 | 10.41 | 103.91 | 4.05 | -1.66 | 83.13 | 6.74 | -12.6 | 116.37 | 11.28 | 19.81 |
| 22Q2 (14) | 1.10 | 6.8 | 7.84 | 0.91 | 10.98 | -4.21 | 82.58 | -6.56 | -7.76 | 99.87 | -10.14 | 4.54 | 77.88 | -8.86 | -17.53 | 104.57 | -8.33 | 15.39 |
| 22Q1 (13) | 1.03 | -4.63 | -7.21 | 0.82 | -3.53 | -21.9 | 88.38 | 4.63 | 7.44 | 111.14 | 3.31 | 28.32 | 85.45 | -2.09 | -3.39 | 114.07 | 8.88 | 41.86 |
| 21Q4 (12) | 1.08 | 2.86 | 11.34 | 0.85 | -1.16 | -10.53 | 84.47 | -2.44 | -9.68 | 107.58 | 1.82 | 12.16 | 87.27 | -8.24 | -12.59 | 104.77 | 7.87 | 16.93 |
| 21Q3 (11) | 1.05 | 2.94 | 7.14 | 0.86 | -9.47 | -25.86 | 86.58 | -3.29 | -6.36 | 105.66 | 10.6 | 34.56 | 95.11 | 0.72 | 12.52 | 97.13 | 7.18 | 12.35 |
| 21Q2 (10) | 1.02 | -8.11 | -14.29 | 0.95 | -9.52 | -22.76 | 89.53 | 8.84 | 17.54 | 95.53 | 10.3 | 29.11 | 94.43 | 6.76 | 35.05 | 90.62 | 12.7 | 12.94 |
| 21Q1 (9) | 1.11 | 14.43 | 11.0 | 1.05 | 10.53 | 19.32 | 82.26 | -12.04 | -9.81 | 86.61 | -9.71 | -16.0 | 88.45 | -11.41 | 1.69 | 80.41 | -10.26 | -25.09 |
| 20Q4 (8) | 0.97 | -1.02 | -11.82 | 0.95 | -18.1 | -1.04 | 93.52 | 1.15 | 12.97 | 95.92 | 22.16 | 1.26 | 99.84 | 18.11 | 26.36 | 89.60 | 3.64 | -9.04 |
| 20Q3 (7) | 0.98 | -17.65 | 4.26 | 1.16 | -5.69 | 30.34 | 92.46 | 21.39 | -4.15 | 78.52 | 6.12 | -22.94 | 84.53 | 20.9 | 2.8 | 86.45 | 7.74 | -25.56 |
| 20Q2 (6) | 1.19 | 19.0 | -0.83 | 1.23 | 39.77 | 10.81 | 76.17 | -16.49 | 0.09 | 73.99 | -28.24 | -9.5 | 69.92 | -19.61 | 16.22 | 80.24 | -25.25 | -17.86 |
| 20Q1 (5) | 1.00 | -9.09 | -4.76 | 0.88 | -8.33 | 2.33 | 91.21 | 10.18 | 5.41 | 103.11 | 8.85 | -2.89 | 86.98 | 10.09 | 25.77 | 107.34 | 8.96 | -13.12 |
| 19Q4 (4) | 1.10 | 17.02 | 0.0 | 0.96 | 7.87 | 0.0 | 82.78 | -14.18 | 0.0 | 94.73 | -7.04 | 0.0 | 79.01 | -3.92 | 0.0 | 98.51 | -15.17 | 0.0 |
| 19Q3 (3) | 0.94 | -21.67 | 0.0 | 0.89 | -19.82 | 0.0 | 96.46 | 26.75 | 0.0 | 101.90 | 24.63 | 0.0 | 82.23 | 36.69 | 0.0 | 116.13 | 18.88 | 0.0 |
| 19Q2 (2) | 1.20 | 14.29 | 0.0 | 1.11 | 29.07 | 0.0 | 76.10 | -12.05 | 0.0 | 81.76 | -23.0 | 0.0 | 60.16 | -13.01 | 0.0 | 97.69 | -20.93 | 0.0 |
| 19Q1 (1) | 1.05 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 86.53 | 0.0 | 0.0 | 106.18 | 0.0 | 0.0 | 69.16 | 0.0 | 0.0 | 123.55 | 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) | 4.66 | 8.88 | 3.83 | 13.31 | 78.26 | -8.24 | 95.37 | -11.75 | 80.91 | -3.17 | 92.73 | -15.55 |
| 2022 (9) | 4.28 | -8.74 | 3.38 | -13.99 | 85.29 | 9.63 | 108.07 | 16.38 | 83.56 | 2.82 | 109.80 | 22.85 |
| 2021 (8) | 4.69 | 4.45 | 3.93 | -1.75 | 77.80 | -4.26 | 92.86 | 1.86 | 81.27 | -5.73 | 89.38 | 3.68 |
| 2020 (7) | 4.49 | 4.91 | 4.00 | 10.19 | 81.26 | -4.7 | 91.16 | -9.38 | 86.21 | 13.57 | 86.21 | -21.6 |
| 2019 (6) | 4.28 | 3.13 | 3.63 | 9.67 | 85.27 | -3.0 | 100.60 | -8.69 | 75.91 | 7.78 | 109.96 | -13.86 |
| 2018 (5) | 4.15 | -1.43 | 3.31 | -2.93 | 87.91 | 1.45 | 110.17 | 2.88 | 70.43 | -2.34 | 127.66 | 4.97 |
| 2017 (4) | 4.21 | 3.69 | 3.41 | 0.0 | 86.65 | -3.6 | 107.09 | -0.02 | 72.12 | 4.16 | 121.62 | -4.81 |
| 2016 (3) | 4.06 | 7.69 | 3.41 | -0.29 | 89.89 | -7.17 | 107.11 | 0.31 | 69.24 | 6.05 | 127.77 | -7.63 |
| 2015 (2) | 3.77 | -11.08 | 3.42 | -14.93 | 96.83 | 12.48 | 106.78 | 17.55 | 65.29 | 5.0 | 138.32 | 20.55 |
| 2014 (1) | 4.24 | 0.95 | 4.02 | 0.75 | 86.09 | -0.9 | 90.84 | -0.78 | 62.18 | -5.46 | 114.74 | 1.86 |
