- 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) | 2.19 | 19.67 | 4.78 | 0.42 | -6.67 | -27.59 | 41.53 | -16.32 | -4.75 | 214.28 | 5.44 | 36.43 | 92.07 | -13.23 | 41.84 | 163.75 | 11.6 | 20.64 |
| 23Q3 (19) | 1.83 | 40.77 | -6.63 | 0.45 | -13.46 | -10.0 | 49.63 | -29.08 | 7.03 | 203.22 | 15.84 | 12.57 | 106.11 | 14.58 | 35.38 | 146.73 | -3.97 | -1.21 |
| 23Q2 (18) | 1.30 | -22.62 | 9.24 | 0.52 | -14.75 | 6.12 | 69.98 | 29.33 | -8.62 | 175.43 | 17.24 | -5.45 | 92.61 | 32.05 | 22.34 | 152.80 | 14.37 | -18.04 |
| 23Q1 (17) | 1.68 | -19.62 | 9.09 | 0.61 | 5.17 | -15.28 | 54.11 | 24.11 | -8.71 | 149.63 | -4.73 | 19.13 | 70.13 | 8.04 | -4.6 | 133.60 | -1.58 | 19.97 |
| 22Q4 (16) | 2.09 | 6.63 | 28.22 | 0.58 | 16.0 | -31.76 | 43.60 | -5.97 | -21.81 | 157.06 | -13.0 | 47.25 | 64.91 | -17.19 | -17.69 | 135.74 | -8.6 | 62.43 |
| 22Q3 (15) | 1.96 | 64.71 | 17.37 | 0.50 | 2.04 | -46.81 | 46.37 | -39.45 | -14.81 | 180.53 | -2.7 | 86.0 | 78.38 | 3.54 | 23.43 | 148.52 | -20.33 | 68.81 |
| 22Q2 (14) | 1.19 | -22.73 | -6.3 | 0.49 | -31.94 | -35.53 | 76.58 | 29.21 | 6.78 | 185.54 | 47.72 | 54.18 | 75.70 | 2.98 | 13.32 | 186.43 | 67.41 | 48.82 |
| 22Q1 (13) | 1.54 | -5.52 | -3.75 | 0.72 | -15.29 | 14.29 | 59.27 | 6.29 | 3.98 | 125.60 | 17.76 | -12.38 | 73.51 | -6.78 | 25.89 | 111.36 | 33.25 | -21.55 |
| 21Q4 (12) | 1.63 | -2.4 | 5.16 | 0.85 | -9.57 | 46.55 | 55.76 | 2.44 | -5.11 | 106.66 | 9.89 | -32.07 | 78.86 | 24.19 | 61.63 | 83.57 | -5.01 | -49.95 |
| 21Q3 (11) | 1.67 | 31.5 | -2.91 | 0.94 | 23.68 | 74.07 | 54.43 | -24.11 | 2.7 | 97.06 | -19.35 | -42.57 | 63.50 | -4.94 | 16.3 | 87.98 | -29.77 | -47.45 |
| 21Q2 (10) | 1.27 | -20.63 | 27.0 | 0.76 | 20.63 | 85.37 | 71.72 | 25.82 | -21.22 | 120.34 | -16.05 | -46.08 | 66.80 | 14.4 | -14.46 | 125.27 | -11.75 | -46.95 |
| 21Q1 (9) | 1.60 | 3.23 | 60.0 | 0.63 | 8.62 | 31.25 | 57.00 | -3.0 | -37.47 | 143.35 | -8.71 | -24.85 | 58.39 | 19.68 | -23.85 | 141.95 | -14.99 | -30.83 |
| 20Q4 (8) | 1.55 | -9.88 | 15.67 | 0.58 | 7.41 | 70.59 | 58.76 | 10.87 | -13.32 | 157.02 | -7.1 | -41.7 | 48.79 | -10.64 | -48.45 | 166.98 | -0.26 | -31.14 |
| 20Q3 (7) | 1.72 | 72.0 | 5.52 | 0.54 | 31.71 | 12.5 | 53.00 | -41.78 | -5.17 | 169.02 | -24.27 | -10.68 | 54.60 | -30.08 | -15.56 | 167.42 | -29.1 | -7.23 |
| 20Q2 (6) | 1.00 | 0.0 | -27.54 | 0.41 | -14.58 | -10.87 | 91.04 | -0.12 | 38.09 | 223.19 | 17.01 | 12.77 | 78.09 | 1.84 | -11.28 | 236.15 | 15.08 | 34.31 |
| 20Q1 (5) | 1.00 | -25.37 | -26.47 | 0.48 | 41.18 | 11.63 | 91.15 | 34.46 | 35.84 | 190.74 | -29.18 | -9.93 | 76.68 | -18.98 | -24.15 | 205.21 | -15.37 | 15.42 |
| 19Q4 (4) | 1.34 | -17.79 | 0.0 | 0.34 | -29.17 | 0.0 | 67.79 | 21.29 | 0.0 | 269.33 | 42.32 | 0.0 | 94.64 | 46.37 | 0.0 | 242.48 | 34.36 | 0.0 |
| 19Q3 (3) | 1.63 | 18.12 | 0.0 | 0.48 | 4.35 | 0.0 | 55.89 | -15.23 | 0.0 | 189.24 | -4.38 | 0.0 | 64.66 | -26.54 | 0.0 | 180.47 | 2.64 | 0.0 |
| 19Q2 (2) | 1.38 | 1.47 | 0.0 | 0.46 | 6.98 | 0.0 | 65.93 | -1.74 | 0.0 | 197.91 | -6.55 | 0.0 | 88.02 | -12.93 | 0.0 | 175.82 | -1.11 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 67.10 | 0.0 | 0.0 | 211.78 | 0.0 | 0.0 | 101.09 | 0.0 | 0.0 | 177.80 | 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) | 8.66 | 26.24 | 2.13 | -8.58 | 42.17 | -20.78 | 171.68 | 9.75 | 61.79 | -33.41 | 152.06 | 30.11 |
| 2022 (9) | 6.86 | -24.86 | 2.33 | -38.2 | 53.23 | 33.11 | 156.43 | 61.72 | 92.79 | 76.68 | 116.87 | 38.78 |
| 2021 (8) | 9.13 | 67.52 | 3.77 | 55.14 | 39.99 | -40.24 | 96.73 | -35.54 | 52.52 | 1.55 | 84.21 | -49.04 |
| 2020 (7) | 5.45 | -5.55 | 2.43 | 3.85 | 66.92 | 5.79 | 150.06 | -3.87 | 51.72 | -21.04 | 165.26 | 7.41 |
| 2019 (6) | 5.77 | -4.15 | 2.34 | 17.59 | 63.26 | 4.29 | 156.10 | -15.11 | 65.50 | -9.79 | 153.86 | -10.51 |
| 2018 (5) | 6.02 | 19.21 | 1.99 | 4.74 | 60.66 | -16.13 | 183.88 | -4.03 | 72.61 | -5.55 | 171.93 | -8.08 |
| 2017 (4) | 5.05 | -15.83 | 1.90 | -30.15 | 72.33 | 18.87 | 191.61 | 42.88 | 76.88 | 52.3 | 187.05 | 29.46 |
| 2016 (3) | 6.00 | 8.89 | 2.72 | 3.42 | 60.85 | -8.1 | 134.11 | -3.26 | 50.48 | 6.66 | 144.48 | -8.28 |
| 2015 (2) | 5.51 | -7.24 | 2.63 | -5.73 | 66.21 | 7.68 | 138.63 | 6.14 | 47.33 | 7.76 | 157.52 | 6.3 |
| 2014 (1) | 5.94 | -14.04 | 2.79 | -17.7 | 61.49 | 16.48 | 130.61 | 21.28 | 43.92 | -7.58 | 148.18 | 31.19 |
