- 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) | 1.07 | -4.46 | -2.73 | 0.50 | -16.67 | -3.85 | 84.70 | 4.63 | 2.32 | 181.45 | 20.46 | 4.36 | 89.13 | 22.36 | 30.21 | 177.02 | 11.52 | -5.94 |
| 23Q3 (19) | 1.12 | 4.67 | 7.69 | 0.60 | -1.64 | 17.65 | 80.95 | -5.03 | -7.9 | 150.63 | 0.78 | -15.02 | 72.84 | 1.08 | 17.03 | 158.74 | -2.4 | -21.77 |
| 23Q2 (18) | 1.07 | -10.08 | -10.08 | 0.61 | 1.67 | 12.96 | 85.24 | 11.22 | 11.56 | 149.46 | -2.06 | -11.28 | 72.06 | 1.74 | 13.52 | 162.65 | 2.67 | -10.34 |
| 23Q1 (17) | 1.19 | 8.18 | 1.71 | 0.60 | 15.38 | 27.66 | 76.64 | -7.42 | -1.21 | 152.61 | -12.23 | -21.12 | 70.83 | 3.48 | -10.16 | 158.42 | -15.82 | -17.58 |
| 22Q4 (16) | 1.10 | 5.77 | 0.92 | 0.52 | 1.96 | 18.18 | 82.78 | -5.81 | -1.03 | 173.87 | -1.91 | -15.53 | 68.45 | 9.98 | -25.46 | 188.20 | -7.25 | -4.78 |
| 22Q3 (15) | 1.04 | -12.61 | -12.61 | 0.51 | -5.56 | -1.92 | 87.89 | 15.02 | 14.47 | 177.26 | 5.22 | 0.84 | 62.24 | -1.95 | -32.87 | 202.91 | 11.86 | 26.95 |
| 22Q2 (14) | 1.19 | 1.71 | 6.25 | 0.54 | 14.89 | 3.85 | 76.41 | -1.51 | -5.57 | 168.47 | -12.93 | -3.53 | 63.48 | -19.48 | -43.08 | 181.40 | -5.62 | 25.95 |
| 22Q1 (13) | 1.17 | 7.34 | -1.68 | 0.47 | 6.82 | -28.79 | 77.58 | -7.25 | 1.16 | 193.48 | -6.0 | 40.1 | 78.84 | -14.15 | -24.24 | 192.21 | -2.75 | 73.6 |
| 21Q4 (12) | 1.09 | -8.4 | -16.15 | 0.44 | -15.38 | -47.62 | 83.64 | 8.93 | 19.64 | 205.84 | 17.1 | 89.8 | 91.83 | -0.96 | 17.44 | 197.65 | 23.65 | 97.33 |
| 21Q3 (11) | 1.19 | 6.25 | -23.72 | 0.52 | 0.0 | -35.0 | 76.78 | -5.12 | 31.95 | 175.78 | 0.65 | 54.79 | 92.72 | -16.86 | 69.32 | 159.84 | 10.98 | 36.63 |
| 21Q2 (10) | 1.12 | -5.88 | 25.84 | 0.52 | -21.21 | 44.44 | 80.92 | 5.52 | -20.95 | 174.64 | 26.46 | -30.57 | 111.52 | 7.16 | -12.06 | 144.03 | 30.08 | -36.58 |
| 21Q1 (9) | 1.19 | -8.46 | -7.03 | 0.66 | -21.43 | 10.0 | 76.69 | 9.7 | 8.18 | 138.10 | 27.34 | -8.63 | 104.07 | 33.1 | -3.71 | 110.72 | 10.54 | -2.83 |
| 20Q4 (8) | 1.30 | -16.67 | -7.14 | 0.84 | 5.0 | 5.0 | 69.91 | 20.14 | 7.49 | 108.45 | -4.5 | -4.6 | 78.19 | 42.79 | -7.21 | 100.16 | -14.39 | 6.05 |
| 20Q3 (7) | 1.56 | 75.28 | 19.08 | 0.80 | 122.22 | 9.59 | 58.19 | -43.15 | -16.51 | 113.56 | -54.85 | -9.38 | 54.76 | -56.82 | -33.91 | 116.99 | -48.48 | 4.32 |
| 20Q2 (6) | 0.89 | -30.47 | -32.06 | 0.36 | -40.0 | -52.0 | 102.36 | 44.39 | 47.11 | 251.54 | 66.42 | 106.2 | 126.81 | 17.33 | 69.85 | 227.09 | 99.29 | 94.26 |
| 20Q1 (5) | 1.28 | -8.57 | -4.48 | 0.60 | -25.0 | -13.04 | 70.89 | 8.99 | 4.25 | 151.15 | 32.96 | 14.52 | 108.08 | 28.25 | 46.29 | 113.95 | 20.65 | -9.65 |
| 19Q4 (4) | 1.40 | 6.87 | 0.0 | 0.80 | 9.59 | 0.0 | 65.04 | -6.69 | 0.0 | 113.68 | -9.28 | 0.0 | 84.27 | 1.7 | 0.0 | 94.45 | -15.78 | 0.0 |
| 19Q3 (3) | 1.31 | 0.0 | 0.0 | 0.73 | -2.67 | 0.0 | 69.70 | 0.17 | 0.0 | 125.31 | 2.72 | 0.0 | 82.86 | 10.98 | 0.0 | 112.15 | -4.06 | 0.0 |
| 19Q2 (2) | 1.31 | -2.24 | 0.0 | 0.75 | 8.7 | 0.0 | 69.58 | 2.32 | 0.0 | 121.99 | -7.58 | 0.0 | 74.66 | 1.06 | 0.0 | 116.90 | -7.31 | 0.0 |
| 19Q1 (1) | 1.34 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 68.00 | 0.0 | 0.0 | 131.99 | 0.0 | 0.0 | 73.88 | 0.0 | 0.0 | 126.12 | 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) | 4.59 | -3.57 | 2.07 | 4.55 | 79.52 | 3.77 | 176.35 | -4.15 | 81.94 | 4.82 | 173.93 | -4.67 |
| 2022 (9) | 4.76 | 7.69 | 1.98 | -4.81 | 76.63 | -7.27 | 183.99 | 4.72 | 78.17 | -21.71 | 182.45 | 15.12 |
| 2021 (8) | 4.42 | -2.0 | 2.08 | -21.51 | 82.64 | 2.01 | 175.69 | 27.43 | 99.85 | -8.42 | 158.48 | 44.27 |
| 2020 (7) | 4.51 | -22.24 | 2.65 | -11.96 | 81.01 | 28.63 | 137.87 | 13.61 | 109.03 | 38.57 | 109.85 | 3.98 |
| 2019 (6) | 5.80 | 19.83 | 3.01 | 4.88 | 62.98 | -16.47 | 121.35 | -4.45 | 78.68 | 5.23 | 105.65 | -17.22 |
| 2018 (5) | 4.84 | 22.84 | 2.87 | -13.55 | 75.40 | -18.66 | 127.00 | 15.38 | 74.77 | -4.79 | 127.63 | 2.73 |
| 2017 (4) | 3.94 | -10.45 | 3.32 | -2.06 | 92.70 | 11.86 | 110.07 | 2.31 | 78.53 | 8.51 | 124.24 | 5.23 |
| 2016 (3) | 4.40 | -16.67 | 3.39 | 0.3 | 82.87 | 19.86 | 107.58 | -0.49 | 72.37 | 14.84 | 118.07 | 3.36 |
| 2015 (2) | 5.28 | 9.09 | 3.38 | 22.02 | 69.14 | -8.35 | 108.11 | -17.88 | 63.02 | -11.71 | 114.23 | -15.83 |
| 2014 (1) | 4.84 | -2.62 | 2.77 | -11.22 | 75.44 | 2.63 | 131.65 | 12.5 | 71.38 | 23.22 | 135.71 | 2.34 |
