- 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) | 1.26 | 21.15 | 10.53 | 0.64 | 60.0 | 36.17 | 72.12 | -17.81 | -9.77 | 142.80 | -36.91 | -25.87 | 78.46 | -40.7 | -44.54 | 136.47 | -24.93 | 4.12 |
| 23Q3 (19) | 1.04 | -20.0 | -21.21 | 0.40 | -25.93 | -20.0 | 87.75 | 25.3 | 26.86 | 226.36 | 34.02 | 23.34 | 132.31 | 23.74 | -11.97 | 181.80 | 37.74 | 77.54 |
| 23Q2 (18) | 1.30 | -0.76 | -1.52 | 0.54 | 10.2 | 1.89 | 70.03 | 0.91 | 1.38 | 168.90 | -8.35 | -1.03 | 106.93 | -11.98 | -27.55 | 131.99 | -0.17 | 43.25 |
| 23Q1 (17) | 1.31 | 14.91 | 15.93 | 0.49 | 4.26 | -7.55 | 69.40 | -13.17 | -13.99 | 184.29 | -4.33 | 6.85 | 121.49 | -14.13 | -19.33 | 132.21 | 0.87 | 28.9 |
| 22Q4 (16) | 1.14 | -13.64 | -4.2 | 0.47 | -6.0 | -22.95 | 79.93 | 15.56 | 4.14 | 192.63 | 4.96 | 29.42 | 141.48 | -5.87 | 7.3 | 131.07 | 28.0 | 39.82 |
| 22Q3 (15) | 1.32 | 0.0 | 21.1 | 0.50 | -5.66 | -28.57 | 69.17 | 0.13 | -17.27 | 183.53 | 7.54 | 40.66 | 150.30 | 1.83 | 27.23 | 102.40 | 11.14 | 6.71 |
| 22Q2 (14) | 1.32 | 16.81 | 48.31 | 0.53 | 0.0 | -17.19 | 69.08 | -14.39 | -32.7 | 170.66 | -1.06 | 19.63 | 147.60 | -1.99 | 15.66 | 92.14 | -10.17 | -21.72 |
| 22Q1 (13) | 1.13 | -5.04 | 36.14 | 0.53 | -13.11 | -11.67 | 80.69 | 5.13 | -26.67 | 172.48 | 15.88 | 13.24 | 150.60 | 14.22 | 9.52 | 102.57 | 9.42 | -17.84 |
| 21Q4 (12) | 1.19 | 9.17 | 48.75 | 0.61 | -12.86 | -12.86 | 76.75 | -8.2 | -32.68 | 148.84 | 14.07 | 15.31 | 131.85 | 11.61 | 8.44 | 93.74 | -2.31 | -22.85 |
| 21Q3 (11) | 1.09 | 22.47 | 57.97 | 0.70 | 9.37 | -10.26 | 83.61 | -18.55 | -36.89 | 130.48 | -8.54 | 11.55 | 118.13 | -7.43 | -3.18 | 95.96 | -18.47 | -24.71 |
| 21Q2 (10) | 0.89 | 7.23 | 34.85 | 0.64 | 6.67 | -17.95 | 102.65 | -6.72 | -25.39 | 142.66 | -6.34 | 21.59 | 127.61 | -7.2 | -4.13 | 117.70 | -5.72 | -3.37 |
| 21Q1 (9) | 0.83 | 3.75 | 56.6 | 0.60 | -14.29 | -22.08 | 110.04 | -3.47 | -36.16 | 152.31 | 18.0 | 29.16 | 137.51 | 13.09 | 14.23 | 124.84 | 2.75 | -26.52 |
| 20Q4 (8) | 0.80 | 15.94 | 105.13 | 0.70 | -10.26 | -6.67 | 114.00 | -13.96 | -50.63 | 129.08 | 10.35 | 6.53 | 121.59 | -0.34 | 8.46 | 121.50 | -4.67 | -49.37 |
| 20Q3 (7) | 0.69 | 4.55 | 40.82 | 0.78 | 0.0 | -17.02 | 132.49 | -3.71 | -29.18 | 116.97 | -0.31 | 20.75 | 122.01 | -8.34 | 42.04 | 127.45 | 4.63 | -35.65 |
| 20Q2 (6) | 0.66 | 24.53 | 17.86 | 0.78 | 1.3 | 2.63 | 137.59 | -20.17 | -15.43 | 117.33 | -0.5 | -1.93 | 133.11 | 10.57 | 39.24 | 121.81 | -28.3 | -34.77 |
| 20Q1 (5) | 0.53 | 35.9 | 6.0 | 0.77 | 2.67 | 20.31 | 172.36 | -25.35 | -5.18 | 117.92 | -2.68 | -17.52 | 120.38 | 7.38 | 8.87 | 169.90 | -29.2 | -20.67 |
| 19Q4 (4) | 0.39 | -20.41 | 0.0 | 0.75 | -20.21 | 0.0 | 230.90 | 23.42 | 0.0 | 121.17 | 25.09 | 0.0 | 112.11 | 30.51 | 0.0 | 239.96 | 21.16 | 0.0 |
| 19Q3 (3) | 0.49 | -12.5 | 0.0 | 0.94 | 23.68 | 0.0 | 187.08 | 14.98 | 0.0 | 96.87 | -19.03 | 0.0 | 85.90 | -10.15 | 0.0 | 198.06 | 6.06 | 0.0 |
| 19Q2 (2) | 0.56 | 12.0 | 0.0 | 0.76 | 18.75 | 0.0 | 162.70 | -10.5 | 0.0 | 119.64 | -16.32 | 0.0 | 95.60 | -13.54 | 0.0 | 186.74 | -12.81 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 181.78 | 0.0 | 0.0 | 142.97 | 0.0 | 0.0 | 110.57 | 0.0 | 0.0 | 214.18 | 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) | 4.97 | -1.39 | 2.20 | -0.45 | 73.41 | 1.44 | 165.90 | 0.34 | 106.02 | -15.1 | 133.29 | 18.14 |
| 2022 (9) | 5.04 | 16.67 | 2.21 | -16.92 | 72.37 | -14.25 | 165.34 | 20.57 | 124.88 | 1.72 | 112.82 | 14.24 |
| 2021 (8) | 4.32 | 51.05 | 2.66 | -8.9 | 84.40 | -33.9 | 137.13 | 9.55 | 122.77 | 6.92 | 98.76 | -28.46 |
| 2020 (7) | 2.86 | 35.55 | 2.92 | -2.01 | 127.68 | -26.03 | 125.18 | 2.27 | 114.82 | 13.92 | 138.05 | -28.92 |
| 2019 (6) | 2.11 | -11.72 | 2.98 | 2.76 | 172.62 | 12.82 | 122.40 | -2.74 | 100.79 | -2.72 | 194.22 | 10.83 |
| 2018 (5) | 2.39 | -13.41 | 2.90 | 3.57 | 153.00 | 15.61 | 125.85 | -3.45 | 103.61 | -11.34 | 175.24 | 20.17 |
| 2017 (4) | 2.76 | 10.4 | 2.80 | 11.55 | 132.34 | -9.19 | 130.35 | -10.24 | 116.86 | -9.89 | 145.83 | -9.57 |
| 2016 (3) | 2.50 | -16.11 | 2.51 | -9.39 | 145.74 | 18.85 | 145.22 | 10.02 | 129.69 | 2.68 | 161.27 | 25.69 |
| 2015 (2) | 2.98 | 15.5 | 2.77 | 2.59 | 122.62 | -13.29 | 131.99 | -2.23 | 126.30 | -13.57 | 128.31 | -1.52 |
| 2014 (1) | 2.58 | 12.17 | 2.70 | 0.75 | 141.42 | -11.05 | 135.00 | -0.96 | 146.13 | 29.85 | 130.29 | -28.71 |
