- 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) | 1.34 | 7.2 | 8.06 | 0.52 | -7.14 | -5.45 | 67.95 | -6.62 | -7.3 | 176.29 | 8.38 | 6.51 | 40.69 | -2.52 | -2.56 | 203.56 | 5.1 | 3.3 |
| 23Q3 (19) | 1.25 | 0.0 | -10.07 | 0.56 | -13.85 | -1.75 | 72.77 | 0.11 | 10.9 | 162.66 | 16.61 | 1.16 | 41.74 | -10.47 | 17.98 | 193.68 | 16.98 | 1.39 |
| 23Q2 (18) | 1.25 | -3.85 | -1.57 | 0.65 | 3.17 | 32.65 | 72.69 | 4.02 | 1.75 | 139.49 | -4.02 | -25.2 | 46.62 | -15.25 | 11.4 | 165.57 | 3.35 | -23.37 |
| 23Q1 (17) | 1.30 | 4.84 | 26.21 | 0.63 | 14.55 | 18.87 | 69.88 | -4.67 | -21.16 | 145.33 | -12.19 | -15.4 | 55.01 | 31.73 | -19.23 | 160.20 | -18.7 | -16.69 |
| 22Q4 (16) | 1.24 | -10.79 | -32.61 | 0.55 | -3.51 | -54.92 | 73.30 | 11.7 | 48.59 | 165.51 | 2.94 | 122.1 | 41.76 | 18.03 | -0.9 | 197.05 | 3.16 | 141.16 |
| 22Q3 (15) | 1.39 | 9.45 | -13.13 | 0.57 | 16.33 | -36.67 | 65.62 | -8.15 | 15.45 | 160.79 | -13.78 | 58.27 | 35.38 | -15.46 | -39.92 | 191.02 | -11.59 | 91.9 |
| 22Q2 (14) | 1.27 | 23.3 | -25.73 | 0.49 | -7.55 | -49.48 | 71.44 | -19.4 | 34.21 | 186.48 | 8.55 | 99.7 | 41.85 | -38.56 | -37.69 | 216.07 | 12.36 | 171.99 |
| 22Q1 (13) | 1.03 | -44.02 | -44.92 | 0.53 | -56.56 | -46.46 | 88.63 | 79.67 | 82.1 | 171.79 | 130.53 | 87.14 | 68.11 | 61.63 | 16.59 | 192.30 | 135.34 | 134.37 |
| 21Q4 (12) | 1.84 | 15.0 | 3.37 | 1.22 | 35.56 | 32.61 | 49.33 | -13.21 | -3.6 | 74.52 | -26.65 | -24.35 | 42.14 | -28.44 | -6.75 | 81.71 | -17.91 | -21.8 |
| 21Q3 (11) | 1.60 | -6.43 | 0.0 | 0.90 | -7.22 | 2.27 | 56.84 | 6.78 | -0.33 | 101.59 | 8.79 | -2.12 | 58.89 | -12.31 | 4.06 | 99.54 | 25.3 | -4.5 |
| 21Q2 (10) | 1.71 | -8.56 | 26.67 | 0.97 | -2.02 | 19.75 | 53.23 | 9.37 | -20.89 | 93.38 | 1.72 | -16.42 | 67.16 | 14.96 | 2.33 | 79.44 | -3.18 | -29.93 |
| 21Q1 (9) | 1.87 | 5.06 | 98.94 | 0.99 | 7.61 | 57.14 | 48.67 | -4.89 | -49.87 | 91.80 | -6.8 | -36.48 | 58.42 | 29.28 | 19.37 | 82.05 | -21.48 | -57.42 |
| 20Q4 (8) | 1.78 | 11.25 | 58.93 | 0.92 | 4.55 | 22.67 | 51.17 | -10.28 | -37.09 | 98.50 | -5.1 | -19.0 | 45.19 | -20.14 | 83.1 | 104.49 | 0.25 | -41.38 |
| 20Q3 (7) | 1.60 | 18.52 | 46.79 | 0.88 | 8.64 | 25.71 | 57.03 | -15.25 | -31.68 | 103.79 | -7.1 | -20.52 | 56.59 | -13.77 | 102.61 | 104.23 | -8.07 | -44.0 |
| 20Q2 (6) | 1.35 | 43.62 | 16.38 | 0.81 | 28.57 | -18.18 | 67.29 | -30.69 | -13.96 | 111.72 | -22.7 | 21.82 | 65.63 | 34.1 | 390.14 | 113.38 | -41.16 | -27.57 |
| 20Q1 (5) | 0.94 | -16.07 | -16.07 | 0.63 | -16.0 | -31.52 | 97.09 | 19.36 | 19.26 | 144.53 | 18.86 | 46.46 | 48.94 | 98.3 | 121.45 | 192.68 | 8.09 | 21.96 |
| 19Q4 (4) | 1.12 | 2.75 | 0.0 | 0.75 | 7.14 | 0.0 | 81.34 | -2.55 | 0.0 | 121.60 | -6.88 | 0.0 | 24.68 | -11.64 | 0.0 | 178.26 | -4.22 | 0.0 |
| 19Q3 (3) | 1.09 | -6.03 | 0.0 | 0.70 | -29.29 | 0.0 | 83.47 | 6.73 | 0.0 | 130.59 | 42.39 | 0.0 | 27.93 | 108.59 | 0.0 | 186.12 | 18.9 | 0.0 |
| 19Q2 (2) | 1.16 | 3.57 | 0.0 | 0.99 | 7.61 | 0.0 | 78.21 | -3.93 | 0.0 | 91.71 | -7.06 | 0.0 | 13.39 | -39.41 | 0.0 | 156.53 | -0.92 | 0.0 |
| 19Q1 (1) | 1.12 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 81.41 | 0.0 | 0.0 | 98.68 | 0.0 | 0.0 | 22.10 | 0.0 | 0.0 | 157.98 | 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) | 5.22 | 35.23 | 2.29 | 16.84 | 69.92 | -26.07 | 159.42 | -14.56 | 38.11 | -54.06 | 191.23 | -3.52 |
| 2022 (9) | 3.86 | -43.4 | 1.96 | -54.84 | 94.58 | 76.69 | 186.58 | 122.09 | 82.95 | 100.99 | 198.21 | 105.87 |
| 2021 (8) | 6.82 | 42.08 | 4.34 | 32.72 | 53.53 | -29.53 | 84.01 | -24.69 | 41.27 | 61.27 | 96.28 | -40.54 |
| 2020 (7) | 4.80 | 16.79 | 3.27 | 6.86 | 75.96 | -14.41 | 111.55 | -6.63 | 25.59 | 27.38 | 161.92 | -13.93 |
| 2019 (6) | 4.11 | -18.13 | 3.06 | -15.47 | 88.75 | 22.09 | 119.47 | 18.58 | 20.09 | -40.46 | 188.13 | 34.67 |
| 2018 (5) | 5.02 | 1.01 | 3.62 | -18.65 | 72.69 | -0.97 | 100.75 | 22.81 | 33.74 | -4.45 | 139.70 | 16.29 |
| 2017 (4) | 4.97 | -6.23 | 4.45 | 2.77 | 73.40 | 6.55 | 82.04 | -2.6 | 35.31 | 19.45 | 120.13 | -2.78 |
| 2016 (3) | 5.30 | -11.52 | 4.33 | 3.84 | 68.89 | 12.97 | 84.23 | -3.83 | 29.56 | 6.22 | 123.56 | 2.34 |
| 2015 (2) | 5.99 | -8.55 | 4.17 | -16.93 | 60.98 | 9.38 | 87.58 | 20.5 | 27.83 | -14.61 | 120.73 | 25.97 |
| 2014 (1) | 6.55 | 5.99 | 5.02 | 1.21 | 55.75 | -5.65 | 72.68 | -1.33 | 32.59 | -24.56 | 95.84 | 7.02 |
