- 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) | 2.75 | -0.36 | -2.83 | 0.46 | -13.21 | -14.81 | 33.09 | 0.39 | 2.76 | 199.30 | 16.58 | 17.65 | 79.50 | 16.67 | -8.7 | 152.89 | 12.61 | 33.51 |
| 23Q3 (19) | 2.76 | -18.34 | -2.82 | 0.53 | -11.67 | -11.67 | 32.96 | 22.39 | 2.9 | 170.95 | 13.35 | 13.17 | 68.14 | 10.1 | -17.75 | 135.77 | 17.19 | 35.47 |
| 23Q2 (18) | 3.38 | 16.55 | 11.55 | 0.60 | 25.0 | 1.69 | 26.93 | -14.26 | -10.2 | 150.82 | -20.98 | -1.46 | 61.89 | -29.98 | -17.38 | 115.85 | -13.47 | 7.13 |
| 23Q1 (17) | 2.90 | 2.47 | 10.27 | 0.48 | -11.11 | -17.24 | 31.41 | -2.45 | -9.25 | 190.87 | 12.67 | 22.09 | 88.39 | 1.5 | 5.52 | 133.88 | 16.91 | 24.92 |
| 22Q4 (16) | 2.83 | -0.35 | 0.0 | 0.54 | -10.0 | -26.03 | 32.20 | 0.53 | 0.31 | 169.40 | 12.15 | 35.13 | 87.08 | 5.11 | 21.1 | 114.52 | 14.27 | 33.85 |
| 22Q3 (15) | 2.84 | -6.27 | -5.96 | 0.60 | 1.69 | -25.93 | 32.03 | 6.8 | 6.2 | 151.05 | -1.31 | 33.8 | 82.85 | 10.6 | 31.65 | 100.22 | -7.32 | 25.09 |
| 22Q2 (14) | 3.03 | 15.21 | 30.04 | 0.59 | 1.72 | -25.32 | 29.99 | -13.35 | -23.38 | 153.06 | -2.09 | 32.04 | 74.91 | -10.58 | 5.76 | 108.14 | 0.91 | 28.39 |
| 22Q1 (13) | 2.63 | -7.07 | 43.72 | 0.58 | -20.55 | -30.12 | 34.61 | 7.82 | -30.22 | 156.33 | 24.7 | 42.85 | 83.77 | 16.49 | 31.8 | 107.17 | 25.26 | 12.24 |
| 21Q4 (12) | 2.83 | -6.29 | 53.8 | 0.73 | -9.88 | -23.16 | 32.10 | 6.43 | -35.13 | 125.36 | 11.05 | 30.38 | 71.91 | 14.27 | 72.53 | 85.56 | 6.79 | -17.69 |
| 21Q3 (11) | 3.02 | 29.61 | 77.65 | 0.81 | 2.53 | -6.9 | 30.16 | -22.94 | -43.56 | 112.89 | -2.61 | 7.97 | 62.93 | -11.15 | 40.56 | 80.12 | -4.88 | -29.24 |
| 21Q2 (10) | 2.33 | 27.32 | 53.29 | 0.79 | -4.82 | -1.25 | 39.14 | -21.09 | -34.47 | 115.92 | 5.92 | 2.38 | 70.83 | 11.44 | 17.78 | 84.23 | -11.78 | -25.34 |
| 21Q1 (9) | 1.83 | -0.54 | 15.09 | 0.83 | -12.63 | -11.7 | 49.60 | 0.24 | -13.51 | 109.44 | 13.82 | 13.07 | 63.56 | 52.5 | 19.41 | 95.48 | -8.15 | -5.39 |
| 20Q4 (8) | 1.84 | 8.24 | 0.55 | 0.95 | 9.2 | -6.86 | 49.48 | -7.41 | -0.74 | 96.15 | -8.04 | 7.89 | 41.68 | -6.9 | -3.14 | 103.95 | -8.2 | 8.36 |
| 20Q3 (7) | 1.70 | 11.84 | -3.41 | 0.87 | 8.75 | -3.33 | 53.44 | -10.53 | 3.31 | 104.56 | -7.65 | 3.84 | 44.77 | -25.56 | -5.21 | 113.23 | 0.36 | 7.63 |
| 20Q2 (6) | 1.52 | -4.4 | -16.02 | 0.80 | -14.89 | 0.0 | 59.73 | 4.15 | 18.91 | 113.22 | 16.97 | -0.18 | 60.14 | 12.98 | 8.44 | 112.82 | 11.79 | 4.27 |
| 20Q1 (5) | 1.59 | -13.11 | -0.63 | 0.94 | -7.84 | 36.23 | 57.35 | 15.05 | 0.76 | 96.79 | 8.61 | -26.79 | 53.23 | 23.7 | -20.79 | 100.92 | 5.2 | -17.22 |
| 19Q4 (4) | 1.83 | 3.98 | 0.0 | 1.02 | 13.33 | 0.0 | 49.85 | -3.63 | 0.0 | 89.12 | -11.49 | 0.0 | 43.03 | -8.89 | 0.0 | 95.93 | -8.81 | 0.0 |
| 19Q3 (3) | 1.76 | -2.76 | 0.0 | 0.90 | 12.5 | 0.0 | 51.73 | 2.99 | 0.0 | 100.69 | -11.22 | 0.0 | 47.23 | -14.84 | 0.0 | 105.20 | -2.77 | 0.0 |
| 19Q2 (2) | 1.81 | 13.12 | 0.0 | 0.80 | 15.94 | 0.0 | 50.23 | -11.75 | 0.0 | 113.42 | -14.21 | 0.0 | 55.46 | -17.47 | 0.0 | 108.20 | -11.25 | 0.0 |
| 19Q1 (1) | 1.60 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 56.92 | 0.0 | 0.0 | 132.20 | 0.0 | 0.0 | 67.20 | 0.0 | 0.0 | 121.91 | 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) | 13.99 | 24.13 | 2.13 | -6.58 | 26.09 | -19.48 | 171.33 | 7.07 | 68.48 | -17.73 | 128.95 | 18.13 |
| 2022 (9) | 11.27 | 26.77 | 2.28 | -24.75 | 32.40 | -21.07 | 160.01 | 33.01 | 83.24 | 18.97 | 109.16 | 19.46 |
| 2021 (8) | 8.89 | 27.91 | 3.03 | -20.26 | 41.05 | -21.88 | 120.30 | 25.09 | 69.97 | 38.09 | 91.38 | -6.8 |
| 2020 (7) | 6.95 | -0.86 | 3.80 | 1.33 | 52.55 | 0.9 | 96.17 | -1.1 | 50.67 | -2.61 | 98.05 | 0.79 |
| 2019 (6) | 7.01 | 11.62 | 3.75 | 10.62 | 52.08 | -10.32 | 97.24 | -9.82 | 52.03 | -12.89 | 97.28 | -8.37 |
| 2018 (5) | 6.28 | 7.9 | 3.39 | -3.69 | 58.07 | -7.41 | 107.83 | 3.95 | 59.73 | 6.89 | 106.17 | -3.98 |
| 2017 (4) | 5.82 | -16.14 | 3.52 | -1.12 | 62.72 | 19.31 | 103.73 | 1.13 | 55.88 | 18.39 | 110.57 | 2.44 |
| 2016 (3) | 6.94 | -18.26 | 3.56 | -11.44 | 52.57 | 22.26 | 102.57 | 13.02 | 47.20 | 9.92 | 107.94 | 18.86 |
| 2015 (2) | 8.49 | 26.34 | 4.02 | 15.52 | 43.00 | -20.78 | 90.75 | -13.48 | 42.94 | -22.69 | 90.81 | -12.37 |
| 2014 (1) | 6.72 | 1.2 | 3.48 | 6.75 | 54.28 | -1.31 | 104.89 | -6.23 | 55.54 | 17.12 | 103.63 | -13.24 |
