- 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) | 0.92 | -29.77 | 13.58 | 0.82 | -28.7 | -2.38 | 98.81 | 42.58 | -12.4 | 111.53 | 40.79 | 2.86 | 85.48 | 45.52 | -23.12 | 124.85 | 39.08 | 13.45 |
| 23Q3 (19) | 1.31 | 35.05 | 52.33 | 1.15 | 53.33 | 9.52 | 69.30 | -26.25 | -34.81 | 79.22 | -34.79 | -8.32 | 58.74 | -31.05 | -33.85 | 89.77 | -31.08 | -13.61 |
| 23Q2 (18) | 0.97 | 8.99 | 8.99 | 0.75 | 1.35 | -23.47 | 93.96 | -8.6 | -7.63 | 121.48 | -1.57 | 30.74 | 85.19 | -17.84 | -7.66 | 130.25 | 6.3 | 27.21 |
| 23Q1 (17) | 0.89 | 9.88 | 2.3 | 0.74 | -11.9 | -21.28 | 102.80 | -8.87 | -1.31 | 123.42 | 13.82 | 27.01 | 103.69 | -6.75 | -1.6 | 122.53 | 11.34 | 27.7 |
| 22Q4 (16) | 0.81 | -5.81 | -11.96 | 0.84 | -20.0 | -21.5 | 112.80 | 6.11 | 14.19 | 108.43 | 25.48 | 27.37 | 111.19 | 25.21 | 13.82 | 110.05 | 5.91 | 27.64 |
| 22Q3 (15) | 0.86 | -3.37 | -10.42 | 1.05 | 7.14 | -7.08 | 106.30 | 4.5 | 12.4 | 86.41 | -7.01 | 6.9 | 88.80 | -3.75 | -8.26 | 103.91 | 1.48 | 32.2 |
| 22Q2 (14) | 0.89 | 2.3 | -1.11 | 0.98 | 4.26 | -13.27 | 101.72 | -2.34 | 1.09 | 92.92 | -4.37 | 15.37 | 92.26 | -12.45 | -13.31 | 102.39 | 6.71 | 37.01 |
| 22Q1 (13) | 0.87 | -5.43 | -2.25 | 0.94 | -12.15 | -27.13 | 104.16 | 5.45 | 1.46 | 97.17 | 14.14 | 37.87 | 105.38 | 7.87 | 2.0 | 95.95 | 11.29 | 37.41 |
| 21Q4 (12) | 0.92 | -4.17 | -6.12 | 1.07 | -5.31 | -28.67 | 98.78 | 4.45 | 5.91 | 85.13 | 5.32 | 40.71 | 97.69 | 0.92 | 10.99 | 86.22 | 9.69 | 31.13 |
| 21Q3 (11) | 0.96 | 6.67 | -8.57 | 1.13 | 0.0 | -21.53 | 94.57 | -6.01 | 9.06 | 80.83 | 0.36 | 27.77 | 96.80 | -9.05 | 12.31 | 78.60 | 5.18 | 23.24 |
| 21Q2 (10) | 0.90 | 1.12 | -17.43 | 1.13 | -12.4 | -16.3 | 100.62 | -1.99 | 20.58 | 80.54 | 14.27 | 19.14 | 106.43 | 3.02 | 25.2 | 74.73 | 7.02 | 13.14 |
| 21Q1 (9) | 0.89 | -9.18 | -16.04 | 1.29 | -14.0 | 11.21 | 102.66 | 10.07 | 19.82 | 70.48 | 16.5 | -10.33 | 103.31 | 17.37 | 11.77 | 69.83 | 6.21 | -2.81 |
| 20Q4 (8) | 0.98 | -6.67 | 5.38 | 1.50 | 4.17 | 37.61 | 93.27 | 7.57 | -4.32 | 60.50 | -4.36 | -27.63 | 88.02 | 2.12 | -15.16 | 65.75 | 3.09 | -14.97 |
| 20Q3 (7) | 1.05 | -3.67 | 10.53 | 1.44 | 6.67 | 13.39 | 86.71 | 3.91 | -9.19 | 63.26 | -6.42 | -11.59 | 86.19 | 1.39 | -4.36 | 63.78 | -3.44 | -17.08 |
| 20Q2 (6) | 1.09 | 2.83 | 10.1 | 1.35 | 16.38 | 8.0 | 83.45 | -2.6 | -9.27 | 67.60 | -13.99 | -7.03 | 85.01 | -8.03 | -0.86 | 66.05 | -8.07 | -16.33 |
| 20Q1 (5) | 1.06 | 13.98 | 9.28 | 1.16 | 6.42 | 1.75 | 85.68 | -12.11 | -8.74 | 78.60 | -5.98 | -1.49 | 92.43 | -10.91 | -5.25 | 71.85 | -7.09 | -5.62 |
| 19Q4 (4) | 0.93 | -2.11 | 0.0 | 1.09 | -14.17 | 0.0 | 97.48 | 2.08 | 0.0 | 83.60 | 16.84 | 0.0 | 103.75 | 15.12 | 0.0 | 77.33 | 0.53 | 0.0 |
| 19Q3 (3) | 0.95 | -4.04 | 0.0 | 1.27 | 1.6 | 0.0 | 95.49 | 3.82 | 0.0 | 71.55 | -1.6 | 0.0 | 90.12 | 5.1 | 0.0 | 76.92 | -2.56 | 0.0 |
| 19Q2 (2) | 0.99 | 2.06 | 0.0 | 1.25 | 9.65 | 0.0 | 91.98 | -2.03 | 0.0 | 72.71 | -8.87 | 0.0 | 85.75 | -12.1 | 0.0 | 78.94 | 3.69 | 0.0 |
| 19Q1 (1) | 0.97 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 93.89 | 0.0 | 0.0 | 79.79 | 0.0 | 0.0 | 97.55 | 0.0 | 0.0 | 76.13 | 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) | 3.71 | 0.0 | 3.29 | -10.84 | 98.44 | 0.01 | 110.91 | 12.1 | 94.77 | -9.42 | 114.58 | 23.55 |
| 2022 (9) | 3.71 | 7.85 | 3.69 | -14.78 | 98.43 | -7.33 | 98.94 | 17.27 | 104.63 | -3.9 | 92.74 | 13.51 |
| 2021 (8) | 3.44 | -12.91 | 4.33 | -11.45 | 106.21 | 14.81 | 84.37 | 13.01 | 108.88 | 9.23 | 81.70 | 21.07 |
| 2020 (7) | 3.95 | 0.25 | 4.89 | 14.25 | 92.51 | -0.17 | 74.66 | -12.45 | 99.68 | -5.69 | 67.48 | -6.62 |
| 2019 (6) | 3.94 | 8.24 | 4.28 | -13.36 | 92.67 | -7.49 | 85.28 | 15.46 | 105.69 | 2.17 | 72.26 | 2.39 |
| 2018 (5) | 3.64 | 2.25 | 4.94 | -18.21 | 100.17 | -2.23 | 73.86 | 22.24 | 103.45 | -2.17 | 70.57 | 23.55 |
| 2017 (4) | 3.56 | -9.64 | 6.04 | -7.36 | 102.45 | 10.58 | 60.42 | 7.91 | 105.75 | 2.28 | 57.12 | 26.2 |
| 2016 (3) | 3.94 | 1.03 | 6.52 | 4.15 | 92.65 | -1.11 | 55.99 | -4.01 | 103.39 | 3.28 | 45.26 | -12.81 |
| 2015 (2) | 3.90 | -7.58 | 6.26 | -13.3 | 93.69 | 8.22 | 58.33 | 15.39 | 100.11 | 13.16 | 51.91 | 6.72 |
| 2014 (1) | 4.22 | -0.71 | 7.22 | -3.86 | 86.57 | 0.72 | 50.55 | 3.99 | 88.47 | 0.32 | 48.64 | 4.9 |
