- 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) | 2.51 | 8.19 | 3.29 | 0.63 | 0.0 | 12.5 | 36.20 | -7.61 | -3.49 | 143.47 | -1.25 | -11.55 | 48.44 | 8.05 | 9.3 | 131.23 | -6.02 | -15.55 |
| 23Q3 (19) | 2.32 | -9.73 | 19.59 | 0.63 | 12.5 | 21.15 | 39.18 | 10.83 | -16.66 | 145.29 | -10.16 | -16.54 | 44.83 | 36.51 | -33.17 | 139.64 | -14.97 | -9.34 |
| 23Q2 (18) | 2.57 | 6.64 | 5.33 | 0.56 | 36.59 | -37.78 | 35.35 | -6.21 | -5.08 | 161.72 | -27.51 | 59.5 | 32.84 | -20.7 | -30.48 | 164.22 | -25.14 | 79.69 |
| 23Q1 (17) | 2.41 | -0.82 | -1.23 | 0.41 | -26.79 | -62.04 | 37.69 | 0.48 | 1.07 | 223.10 | 37.54 | 166.01 | 41.41 | -6.57 | -29.49 | 219.38 | 41.17 | 251.35 |
| 22Q4 (16) | 2.43 | 25.26 | -11.31 | 0.56 | 7.69 | -58.52 | 37.51 | -20.21 | 12.78 | 162.21 | -6.82 | 140.24 | 44.32 | -33.93 | -24.32 | 155.40 | 0.9 | 268.07 |
| 22Q3 (15) | 1.94 | -20.49 | -19.5 | 0.52 | -42.22 | -71.11 | 47.01 | 26.24 | 24.63 | 174.08 | 71.69 | 243.83 | 67.08 | 42.0 | 63.85 | 154.02 | 68.53 | 224.87 |
| 22Q2 (14) | 2.44 | 0.0 | -9.29 | 0.90 | -16.67 | -58.14 | 37.24 | -0.13 | 9.98 | 101.39 | 20.89 | 139.64 | 47.24 | -19.56 | 40.97 | 91.39 | 46.36 | 114.23 |
| 22Q1 (13) | 2.44 | -10.95 | 22.61 | 1.08 | -20.0 | -30.77 | 37.29 | 12.12 | -18.65 | 83.87 | 24.22 | 43.47 | 58.73 | 0.29 | 23.07 | 62.44 | 47.89 | 10.36 |
| 21Q4 (12) | 2.74 | 13.69 | 29.25 | 1.35 | -25.0 | -17.68 | 33.26 | -11.82 | -22.53 | 67.52 | 33.36 | 21.35 | 58.56 | 43.04 | 42.62 | 42.22 | -10.95 | -26.57 |
| 21Q3 (11) | 2.41 | -10.41 | 26.18 | 1.80 | -16.28 | 52.54 | 37.72 | 11.4 | -20.96 | 50.63 | 19.66 | -34.6 | 40.94 | 22.17 | 0.34 | 47.41 | 11.13 | -43.79 |
| 21Q2 (10) | 2.69 | 35.18 | 17.98 | 2.15 | 37.82 | 108.74 | 33.86 | -26.13 | -15.14 | 42.31 | -27.63 | -52.27 | 33.51 | -29.78 | -6.76 | 42.66 | -24.6 | -53.93 |
| 21Q1 (9) | 1.99 | -6.13 | 10.56 | 1.56 | -4.88 | 140.0 | 45.84 | 6.78 | -9.46 | 58.46 | 5.07 | -58.1 | 47.72 | 16.22 | -18.27 | 56.58 | -1.6 | -57.06 |
| 20Q4 (8) | 2.12 | 10.99 | -6.19 | 1.64 | 38.98 | 74.47 | 42.93 | -10.04 | 6.47 | 55.64 | -28.13 | -42.29 | 41.06 | 0.64 | -17.8 | 57.50 | -31.82 | -33.74 |
| 20Q3 (7) | 1.91 | -16.23 | 0.53 | 1.18 | 14.56 | 29.67 | 47.72 | 19.6 | -0.4 | 77.42 | -12.66 | -22.46 | 40.80 | 13.52 | -29.55 | 84.34 | -8.92 | -6.13 |
| 20Q2 (6) | 2.28 | 26.67 | 2.7 | 1.03 | 58.46 | 4.04 | 39.90 | -21.19 | -2.73 | 88.64 | -36.47 | -3.14 | 35.94 | -38.45 | -24.23 | 92.60 | -29.72 | 8.8 |
| 20Q1 (5) | 1.80 | -20.35 | 21.62 | 0.65 | -30.85 | -1.52 | 50.63 | 25.57 | -17.81 | 139.52 | 44.72 | 0.56 | 58.39 | 16.9 | -6.11 | 131.76 | 51.83 | -4.63 |
| 19Q4 (4) | 2.26 | 18.95 | 0.0 | 0.94 | 3.3 | 0.0 | 40.32 | -15.84 | 0.0 | 96.41 | -3.44 | 0.0 | 49.95 | -13.75 | 0.0 | 86.78 | -3.42 | 0.0 |
| 19Q3 (3) | 1.90 | -14.41 | 0.0 | 0.91 | -8.08 | 0.0 | 47.91 | 16.8 | 0.0 | 99.84 | 9.1 | 0.0 | 57.91 | 22.1 | 0.0 | 89.85 | 5.57 | 0.0 |
| 19Q2 (2) | 2.22 | 50.0 | 0.0 | 0.99 | 50.0 | 0.0 | 41.02 | -33.41 | 0.0 | 91.51 | -34.04 | 0.0 | 47.43 | -23.73 | 0.0 | 85.11 | -38.39 | 0.0 |
| 19Q1 (1) | 1.48 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 61.60 | 0.0 | 0.0 | 138.74 | 0.0 | 0.0 | 62.19 | 0.0 | 0.0 | 138.15 | 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) | 12.04 | 20.52 | 2.16 | -22.02 | 30.31 | -17.05 | 169.22 | 28.29 | 38.58 | -29.44 | 160.95 | 41.48 |
| 2022 (9) | 9.99 | -1.09 | 2.77 | -52.89 | 36.54 | 1.11 | 131.90 | 112.57 | 54.68 | -2.37 | 113.76 | 169.7 |
| 2021 (8) | 10.10 | 38.36 | 5.88 | 27.83 | 36.14 | -27.71 | 62.05 | -21.83 | 56.01 | 8.17 | 42.18 | -45.63 |
| 2020 (7) | 7.30 | -13.3 | 4.60 | 28.49 | 49.99 | 15.29 | 79.38 | -22.21 | 51.78 | 10.97 | 77.58 | -21.42 |
| 2019 (6) | 8.42 | 26.62 | 3.58 | 3.17 | 43.36 | -21.05 | 102.04 | -2.97 | 46.66 | -14.92 | 98.73 | -6.19 |
| 2018 (5) | 6.65 | -8.02 | 3.47 | -29.18 | 54.92 | 8.86 | 105.16 | 41.17 | 54.84 | 20.82 | 105.24 | 32.28 |
| 2017 (4) | 7.23 | -3.86 | 4.90 | -17.51 | 50.45 | 3.96 | 74.49 | 21.24 | 45.39 | 1.27 | 79.56 | 22.12 |
| 2016 (3) | 7.52 | -1.05 | 5.94 | -6.31 | 48.53 | 1.02 | 61.44 | 6.63 | 44.82 | -13.92 | 65.15 | 21.57 |
| 2015 (2) | 7.60 | -10.69 | 6.34 | -26.96 | 48.04 | 12.06 | 57.62 | 36.96 | 52.07 | 20.87 | 53.59 | 28.02 |
| 2014 (1) | 8.51 | -0.23 | 8.68 | -18.42 | 42.87 | 0.16 | 42.07 | 22.62 | 43.08 | 5.33 | 41.86 | 15.6 |
