- 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) | 1.39 | 2.21 | 11.2 | 5.07 | 4.11 | 20.71 | 65.46 | -2.34 | -9.8 | 17.97 | -3.9 | -17.0 | 61.54 | -4.19 | -15.09 | 21.89 | 1.77 | 0.69 |
| 23Q3 (19) | 1.36 | -2.86 | 11.48 | 4.87 | 6.56 | 30.21 | 67.03 | 2.78 | -9.91 | 18.70 | -6.17 | -23.08 | 64.23 | 1.37 | -11.1 | 21.51 | -1.28 | -18.71 |
| 23Q2 (18) | 1.40 | 6.06 | 8.53 | 4.57 | 15.99 | 51.83 | 65.22 | -5.16 | -7.31 | 19.93 | -13.76 | -34.05 | 63.36 | -13.34 | -10.96 | 21.79 | 16.09 | -25.93 |
| 23Q1 (17) | 1.32 | 5.6 | 3.13 | 3.94 | -6.19 | 50.96 | 68.77 | -5.24 | -3.15 | 23.11 | 6.74 | -33.71 | 73.11 | 0.87 | -12.91 | 18.77 | -13.66 | -14.37 |
| 22Q4 (16) | 1.25 | 2.46 | -4.58 | 4.20 | 12.3 | 22.81 | 72.57 | -2.46 | 4.51 | 21.65 | -10.94 | -18.64 | 72.48 | 0.32 | -7.24 | 21.74 | -17.84 | 21.45 |
| 22Q3 (15) | 1.22 | -5.43 | -9.63 | 3.74 | 24.25 | -4.35 | 74.40 | 5.74 | 10.09 | 24.31 | -19.56 | 4.42 | 72.25 | 1.53 | -7.81 | 26.46 | -10.06 | 112.02 |
| 22Q2 (14) | 1.29 | 0.78 | -2.27 | 3.01 | 15.33 | -31.59 | 70.36 | -0.92 | 2.15 | 30.22 | -13.31 | 46.27 | 71.16 | -15.24 | -8.86 | 29.42 | 34.22 | 156.5 |
| 22Q1 (13) | 1.28 | -2.29 | -0.78 | 2.61 | -23.68 | -47.48 | 71.01 | 2.26 | 1.0 | 34.86 | 31.0 | 90.39 | 83.95 | 7.44 | 8.1 | 21.92 | 22.46 | 100.0 |
| 21Q4 (12) | 1.31 | -2.96 | 3.15 | 3.42 | -12.53 | -32.54 | 69.44 | 2.75 | -2.8 | 26.61 | 14.3 | 48.25 | 78.14 | -0.29 | 1.53 | 17.90 | 43.43 | 43.89 |
| 21Q3 (11) | 1.35 | 2.27 | 6.3 | 3.91 | -11.14 | -18.37 | 67.58 | -1.89 | -5.46 | 23.28 | 12.68 | 22.59 | 78.37 | 0.37 | 0.38 | 12.48 | 8.81 | 0.65 |
| 21Q2 (10) | 1.32 | 2.33 | -8.97 | 4.40 | -11.47 | -19.41 | 68.88 | -2.03 | 9.94 | 20.66 | 12.83 | 24.01 | 78.08 | 0.54 | 14.42 | 11.47 | 4.65 | 3.61 |
| 21Q1 (9) | 1.29 | 1.57 | 13.16 | 4.97 | -1.97 | 3.33 | 70.31 | -1.58 | -11.86 | 18.31 | 2.01 | -3.17 | 77.66 | 0.91 | -5.37 | 10.96 | -11.9 | -34.02 |
| 20Q4 (8) | 1.27 | 0.0 | -1.55 | 5.07 | 5.85 | -12.28 | 71.44 | -0.06 | 1.35 | 17.95 | -5.48 | 14.11 | 76.96 | -1.42 | -7.5 | 12.44 | 0.32 | 310.56 |
| 20Q3 (7) | 1.27 | -12.41 | -3.05 | 4.79 | -12.27 | -24.69 | 71.48 | 14.09 | 2.88 | 18.99 | 13.99 | 32.8 | 78.07 | 14.41 | 2.68 | 12.40 | 12.01 | 59.79 |
| 20Q2 (6) | 1.45 | 27.19 | 12.4 | 5.46 | 13.51 | -14.29 | 62.65 | -21.46 | -11.21 | 16.66 | -11.9 | 16.59 | 68.24 | -16.85 | -5.93 | 11.07 | -33.35 | -10.0 |
| 20Q1 (5) | 1.14 | -11.63 | -3.39 | 4.81 | -16.78 | -17.5 | 79.77 | 13.16 | 3.36 | 18.91 | 20.22 | 21.14 | 82.07 | -1.36 | 2.55 | 16.61 | 448.18 | 30.17 |
| 19Q4 (4) | 1.29 | -1.53 | 0.0 | 5.78 | -9.12 | 0.0 | 70.49 | 1.45 | 0.0 | 15.73 | 10.0 | 0.0 | 83.20 | 9.43 | 0.0 | 3.03 | -60.95 | 0.0 |
| 19Q3 (3) | 1.31 | 1.55 | 0.0 | 6.36 | -0.16 | 0.0 | 69.48 | -1.53 | 0.0 | 14.30 | 0.07 | 0.0 | 76.03 | 4.81 | 0.0 | 7.76 | -36.91 | 0.0 |
| 19Q2 (2) | 1.29 | 9.32 | 0.0 | 6.37 | 9.26 | 0.0 | 70.56 | -8.58 | 0.0 | 14.29 | -8.46 | 0.0 | 72.54 | -9.36 | 0.0 | 12.30 | -3.61 | 0.0 |
| 19Q1 (1) | 1.18 | 0.0 | 0.0 | 5.83 | 0.0 | 0.0 | 77.18 | 0.0 | 0.0 | 15.61 | 0.0 | 0.0 | 80.03 | 0.0 | 0.0 | 12.76 | 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) | 5.44 | -3.72 | 18.60 | 14.6 | 67.04 | 3.78 | 19.63 | -12.72 | 67.02 | -2.42 | 19.65 | 6.74 |
| 2022 (9) | 5.65 | 6.81 | 16.23 | -1.58 | 64.60 | -6.39 | 22.49 | 1.58 | 68.68 | -9.8 | 18.41 | 22.65 |
| 2021 (8) | 5.29 | -0.19 | 16.49 | -30.8 | 69.01 | 0.12 | 22.14 | 44.52 | 76.14 | -2.1 | 15.01 | 131.99 |
| 2020 (7) | 5.30 | 3.11 | 23.83 | -4.41 | 68.93 | -2.96 | 15.32 | 4.64 | 77.77 | 0.48 | 6.47 | -21.77 |
| 2019 (6) | 5.14 | 4.47 | 24.93 | 7.6 | 71.03 | -4.35 | 14.64 | -7.05 | 77.40 | 10.7 | 8.27 | -58.84 |
| 2018 (5) | 4.92 | 4.9 | 23.17 | 20.93 | 74.26 | -4.6 | 15.75 | -17.32 | 69.92 | 10.91 | 20.09 | -40.63 |
| 2017 (4) | 4.69 | -9.98 | 19.16 | 8.8 | 77.84 | 11.06 | 19.05 | -8.1 | 63.04 | 25.78 | 33.84 | -16.88 |
| 2016 (3) | 5.21 | -15.42 | 17.61 | 19.55 | 70.09 | 18.28 | 20.73 | -16.34 | 50.12 | 8.58 | 40.71 | 7.47 |
| 2015 (2) | 6.16 | -6.1 | 14.73 | -4.04 | 59.26 | 6.43 | 24.78 | 4.25 | 46.16 | 1.5 | 37.88 | 11.48 |
| 2014 (1) | 6.56 | 19.71 | 15.35 | 21.15 | 55.68 | -16.35 | 23.77 | -17.49 | 45.48 | -22.63 | 33.98 | -7.13 |
