- 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) | 0.76 | -2.56 | -19.15 | 3.56 | 1.71 | 17.11 | 120.26 | 3.74 | 23.66 | 25.58 | -1.5 | -14.59 | 128.16 | 5.57 | 16.35 | 17.68 | -13.76 | 3.63 |
| 23Q3 (19) | 0.78 | -12.36 | -13.33 | 3.50 | 8.7 | 43.44 | 115.93 | 13.03 | 14.9 | 25.97 | -8.07 | -30.32 | 121.40 | 15.26 | 11.96 | 20.50 | -19.58 | -31.07 |
| 23Q2 (18) | 0.89 | 45.9 | 15.58 | 3.22 | 54.81 | 75.0 | 102.57 | -31.14 | -13.09 | 28.25 | -35.49 | -42.91 | 105.33 | -34.41 | -20.85 | 25.49 | -20.72 | -25.94 |
| 23Q1 (17) | 0.61 | -35.11 | -28.24 | 2.08 | -31.58 | -8.77 | 148.95 | 53.16 | 38.62 | 43.79 | 46.21 | 9.58 | 160.59 | 45.79 | 26.97 | 32.15 | 88.45 | 53.61 |
| 22Q4 (16) | 0.94 | 4.44 | 3.3 | 3.04 | 24.59 | 7.04 | 97.25 | -3.62 | -2.76 | 29.95 | -19.64 | -6.52 | 110.15 | 1.59 | -4.5 | 17.06 | -42.64 | 2.09 |
| 22Q3 (15) | 0.90 | 16.88 | -9.09 | 2.44 | 32.61 | -15.28 | 100.90 | -14.51 | 9.33 | 37.27 | -24.68 | 17.79 | 108.43 | -18.52 | -2.39 | 29.74 | -13.6 | 131.62 |
| 22Q2 (14) | 0.77 | -9.41 | -25.96 | 1.84 | -19.3 | -39.47 | 118.02 | 9.84 | 35.19 | 49.48 | 23.82 | 65.15 | 133.07 | 5.21 | 30.91 | 34.42 | 64.45 | 120.64 |
| 22Q1 (13) | 0.85 | -6.59 | -3.41 | 2.28 | -19.72 | -16.48 | 107.45 | 7.44 | 3.46 | 39.96 | 24.72 | 19.75 | 126.48 | 9.66 | 5.69 | 20.93 | 25.25 | 19.19 |
| 21Q4 (12) | 0.91 | -8.08 | -3.19 | 2.84 | -1.39 | -14.2 | 100.01 | 8.36 | 3.69 | 32.04 | 1.26 | 16.51 | 115.34 | 3.83 | 6.64 | 16.71 | 30.14 | 5.83 |
| 21Q3 (11) | 0.99 | -4.81 | 4.21 | 2.88 | -5.26 | -10.56 | 92.29 | 5.72 | -3.2 | 31.64 | 5.61 | 11.96 | 111.09 | 9.29 | 8.11 | 12.84 | -17.69 | -38.39 |
| 21Q2 (10) | 1.04 | 18.18 | 15.56 | 3.04 | 11.36 | 17.83 | 87.30 | -15.94 | -13.5 | 29.96 | -10.22 | -14.93 | 101.65 | -15.06 | -13.08 | 15.60 | -11.16 | -18.79 |
| 21Q1 (9) | 0.88 | -6.38 | 17.33 | 2.73 | -17.52 | 13.28 | 103.86 | 7.68 | -14.18 | 33.37 | 21.35 | -11.77 | 119.67 | 10.64 | -15.1 | 17.56 | 11.21 | -1.84 |
| 20Q4 (8) | 0.94 | -1.05 | 22.08 | 3.31 | 2.8 | 20.8 | 96.45 | 1.16 | -18.35 | 27.50 | -2.69 | -17.24 | 108.16 | 5.25 | -20.02 | 15.79 | -24.23 | -2.11 |
| 20Q3 (7) | 0.95 | 5.56 | 17.28 | 3.22 | 24.81 | 7.69 | 95.34 | -5.53 | -15.44 | 28.26 | -19.76 | -7.19 | 102.76 | -12.13 | -15.86 | 20.84 | 8.49 | -1.09 |
| 20Q2 (6) | 0.90 | 20.0 | 12.5 | 2.58 | 7.05 | -19.38 | 100.92 | -16.61 | -11.5 | 35.22 | -6.87 | 23.84 | 116.94 | -17.03 | 3.32 | 19.21 | 7.38 | -34.44 |
| 20Q1 (5) | 0.75 | -2.6 | 5.63 | 2.41 | -12.04 | -14.23 | 121.02 | 2.45 | -5.01 | 37.82 | 13.81 | 16.91 | 140.95 | 4.23 | 15.02 | 17.89 | 10.91 | -51.92 |
| 19Q4 (4) | 0.77 | -4.94 | 0.0 | 2.74 | -8.36 | 0.0 | 118.13 | 4.77 | 0.0 | 33.23 | 9.13 | 0.0 | 135.23 | 10.73 | 0.0 | 16.13 | -23.45 | 0.0 |
| 19Q3 (3) | 0.81 | 1.25 | 0.0 | 2.99 | -6.56 | 0.0 | 112.75 | -1.13 | 0.0 | 30.45 | 7.07 | 0.0 | 122.13 | 7.91 | 0.0 | 21.07 | -28.09 | 0.0 |
| 19Q2 (2) | 0.80 | 12.68 | 0.0 | 3.20 | 13.88 | 0.0 | 114.04 | -10.49 | 0.0 | 28.44 | -12.09 | 0.0 | 113.18 | -7.64 | 0.0 | 29.30 | -21.26 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 127.40 | 0.0 | 0.0 | 32.35 | 0.0 | 0.0 | 122.54 | 0.0 | 0.0 | 37.21 | 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) | 2.81 | -16.62 | 11.56 | -0.34 | 130.00 | 20.18 | 31.58 | 0.35 | 142.49 | 17.68 | 19.09 | 2.8 |
| 2022 (9) | 3.37 | -9.89 | 11.60 | -8.23 | 108.17 | 10.93 | 31.47 | 9.01 | 121.08 | 11.5 | 18.57 | 4.38 |
| 2021 (8) | 3.74 | 14.72 | 12.64 | 9.15 | 97.51 | -13.04 | 28.87 | -8.38 | 108.59 | -15.43 | 17.79 | 16.81 |
| 2020 (7) | 3.26 | 6.54 | 11.58 | 2.03 | 112.13 | -5.95 | 31.51 | -2.05 | 128.41 | 0.29 | 15.23 | -34.78 |
| 2019 (6) | 3.06 | 6.62 | 11.35 | 2.34 | 119.22 | -6.35 | 32.17 | -2.22 | 128.04 | 3.93 | 23.35 | -36.91 |
| 2018 (5) | 2.87 | 16.19 | 11.09 | 2.59 | 127.31 | -14.01 | 32.90 | -2.55 | 123.20 | -10.33 | 37.01 | -16.64 |
| 2017 (4) | 2.47 | -1.98 | 10.81 | -11.18 | 148.05 | 2.28 | 33.76 | 12.57 | 137.40 | 4.0 | 44.40 | 4.13 |
| 2016 (3) | 2.52 | 0.0 | 12.17 | -13.32 | 144.75 | -0.25 | 29.99 | 15.39 | 132.11 | 1.94 | 42.64 | 2.75 |
| 2015 (2) | 2.52 | -10.95 | 14.04 | -18.98 | 145.11 | 12.47 | 25.99 | 23.41 | 129.60 | 4.35 | 41.50 | 60.42 |
| 2014 (1) | 2.83 | -7.82 | 17.33 | -6.93 | 129.02 | 8.47 | 21.06 | 7.45 | 124.20 | 1.37 | 25.87 | 61.38 |
