- 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) | 1.21 | 30.11 | 24.74 | 2.50 | 42.86 | 26.9 | 75.30 | -23.27 | -19.94 | 36.33 | -30.08 | -21.16 | 93.97 | -17.67 | -20.11 | 17.66 | -50.89 | -21.58 |
| 23Q3 (19) | 0.93 | -23.77 | -4.12 | 1.75 | 4.79 | -20.45 | 98.13 | 31.95 | 4.42 | 51.96 | -4.42 | 25.51 | 114.14 | 42.84 | -1.98 | 35.96 | -26.34 | 89.76 |
| 23Q2 (18) | 1.22 | 90.62 | 45.24 | 1.67 | 63.73 | -15.66 | 74.37 | -47.63 | -30.95 | 54.36 | -38.8 | 17.99 | 79.91 | -48.85 | -40.61 | 48.82 | -34.56 | 153.61 |
| 23Q1 (17) | 0.64 | -34.02 | -20.0 | 1.02 | -48.22 | -54.46 | 142.00 | 50.97 | 24.58 | 88.83 | 92.77 | 119.12 | 156.23 | 32.83 | 15.32 | 74.60 | 231.26 | 291.6 |
| 22Q4 (16) | 0.97 | 0.0 | 3.19 | 1.97 | -10.45 | -20.88 | 94.06 | 0.09 | -2.59 | 46.08 | 11.3 | 26.11 | 117.62 | 1.01 | -3.49 | 22.52 | 18.84 | 100.53 |
| 22Q3 (15) | 0.97 | 15.48 | 1.04 | 2.20 | 11.11 | -0.45 | 93.98 | -12.75 | -0.36 | 41.40 | -10.14 | 0.68 | 116.44 | -13.45 | -4.03 | 18.95 | -1.56 | 34.4 |
| 22Q2 (14) | 0.84 | 5.0 | -23.64 | 1.98 | -11.61 | -19.18 | 107.71 | -5.5 | 30.21 | 46.07 | 13.64 | 24.28 | 134.54 | -0.69 | 27.55 | 19.25 | 1.05 | 34.52 |
| 22Q1 (13) | 0.80 | -14.89 | 3.9 | 2.24 | -10.04 | 9.27 | 113.98 | 18.04 | -3.37 | 40.54 | 10.95 | -8.71 | 135.47 | 11.16 | -10.8 | 19.05 | 69.63 | 81.26 |
| 21Q4 (12) | 0.94 | -2.08 | -7.84 | 2.49 | 12.67 | -18.89 | 96.56 | 2.37 | 7.71 | 36.54 | -11.14 | 23.07 | 121.87 | 0.45 | 9.32 | 11.23 | -20.35 | 43.06 |
| 21Q3 (11) | 0.96 | -12.73 | -2.04 | 2.21 | -9.8 | -17.54 | 94.32 | 14.02 | 1.65 | 41.12 | 10.93 | 21.08 | 121.33 | 15.03 | 9.53 | 14.10 | -1.47 | -11.82 |
| 21Q2 (10) | 1.10 | 42.86 | -13.39 | 2.45 | 19.51 | -5.41 | 82.72 | -29.87 | 15.53 | 37.07 | -16.53 | 5.37 | 105.48 | -30.55 | 17.68 | 14.31 | 36.16 | -16.56 |
| 21Q1 (9) | 0.77 | -24.51 | -14.44 | 2.05 | -33.22 | 22.02 | 117.96 | 31.58 | 16.8 | 44.41 | 49.58 | -18.08 | 151.87 | 36.23 | 17.77 | 10.51 | 33.89 | -59.95 |
| 20Q4 (8) | 1.02 | 4.08 | -8.93 | 3.07 | 14.55 | 19.92 | 89.65 | -3.38 | 10.12 | 29.69 | -12.57 | -16.37 | 111.48 | 0.64 | 6.21 | 7.85 | -50.91 | -34.25 |
| 20Q3 (7) | 0.98 | -22.83 | -13.27 | 2.68 | 3.47 | -5.63 | 92.79 | 29.59 | 15.4 | 33.96 | -3.47 | 6.06 | 110.77 | 23.59 | 12.19 | 15.99 | -6.76 | 16.8 |
| 20Q2 (6) | 1.27 | 41.11 | 45.98 | 2.59 | 54.17 | 16.67 | 71.60 | -29.1 | -31.47 | 35.18 | -35.1 | -14.03 | 89.63 | -30.5 | -31.11 | 17.15 | -34.64 | 12.09 |
| 20Q1 (5) | 0.90 | -19.64 | 11.11 | 1.68 | -34.38 | -34.88 | 100.99 | 24.05 | -10.46 | 54.21 | 52.7 | 53.7 | 128.96 | 22.87 | -1.55 | 26.24 | 119.77 | 53.72 |
| 19Q4 (4) | 1.12 | -0.88 | 0.0 | 2.56 | -9.86 | 0.0 | 81.41 | 1.24 | 0.0 | 35.50 | 10.87 | 0.0 | 104.96 | 6.31 | 0.0 | 11.94 | -12.78 | 0.0 |
| 19Q3 (3) | 1.13 | 29.89 | 0.0 | 2.84 | 27.93 | 0.0 | 80.41 | -23.04 | 0.0 | 32.02 | -21.75 | 0.0 | 98.73 | -24.11 | 0.0 | 13.69 | -10.52 | 0.0 |
| 19Q2 (2) | 0.87 | 7.41 | 0.0 | 2.22 | -13.95 | 0.0 | 104.48 | -7.37 | 0.0 | 40.92 | 16.02 | 0.0 | 130.10 | -0.68 | 0.0 | 15.30 | -10.37 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 2.58 | 0.0 | 0.0 | 112.79 | 0.0 | 0.0 | 35.27 | 0.0 | 0.0 | 130.99 | 0.0 | 0.0 | 17.07 | 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) | 3.18 | -11.91 | 6.83 | -24.2 | 114.89 | 13.6 | 53.47 | 31.99 | 133.80 | 11.39 | 34.56 | 60.52 |
| 2022 (9) | 3.61 | 5.56 | 9.01 | -21.03 | 101.14 | -5.34 | 40.51 | 26.67 | 120.12 | -6.1 | 21.53 | 97.52 |
| 2021 (8) | 3.42 | -10.0 | 11.41 | 11.53 | 106.85 | 11.13 | 31.98 | -10.4 | 127.93 | 5.76 | 10.90 | 0.18 |
| 2020 (7) | 3.80 | 15.15 | 10.23 | 13.41 | 96.15 | -13.07 | 35.69 | -11.85 | 120.96 | -9.58 | 10.88 | -37.18 |
| 2019 (6) | 3.30 | -14.51 | 9.02 | -9.71 | 110.61 | 16.92 | 40.49 | 10.87 | 133.78 | 14.89 | 17.32 | 17.9 |
| 2018 (5) | 3.86 | -46.09 | 9.99 | -32.27 | 94.60 | 85.49 | 36.52 | 47.62 | 116.44 | 76.18 | 14.69 | 52.23 |
| 2017 (4) | 7.16 | 46.12 | 14.75 | 31.7 | 51.00 | -31.48 | 24.74 | -24.09 | 66.09 | -21.43 | 9.65 | -57.88 |
| 2016 (3) | 4.90 | -26.65 | 11.20 | -16.73 | 74.43 | 36.19 | 32.59 | 20.08 | 84.12 | 23.11 | 22.91 | 70.21 |
| 2015 (2) | 6.68 | 27.0 | 13.45 | -4.81 | 54.65 | -21.25 | 27.14 | 5.07 | 68.33 | -20.61 | 13.46 | 46.94 |
| 2014 (1) | 5.26 | 12.39 | 14.13 | -15.99 | 69.40 | -10.95 | 25.83 | 19.03 | 86.07 | 5.78 | 9.16 | -49.84 |
