- 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) | 2.14 | 33.75 | -4.46 | 0.88 | 10.0 | -9.28 | 42.50 | -25.23 | 4.73 | 103.70 | -8.45 | 10.52 | 49.97 | -5.93 | 38.38 | 96.24 | -17.74 | -2.1 |
| 23Q3 (19) | 1.60 | 1.91 | -15.79 | 0.80 | 6.67 | 6.67 | 56.84 | -2.15 | 18.81 | 113.27 | -6.43 | -6.08 | 53.12 | 48.75 | 8.63 | 116.99 | -18.43 | -2.13 |
| 23Q2 (18) | 1.57 | 12.95 | -6.55 | 0.75 | 10.29 | -14.77 | 58.09 | -11.14 | 7.08 | 121.05 | -9.69 | 17.19 | 35.71 | -19.35 | -17.41 | 143.43 | -7.55 | 25.49 |
| 23Q1 (17) | 1.39 | -37.95 | -25.67 | 0.68 | -29.9 | -37.04 | 65.37 | 61.09 | 34.64 | 134.04 | 42.85 | 59.67 | 44.28 | 22.63 | 15.52 | 155.14 | 57.82 | 64.74 |
| 22Q4 (16) | 2.24 | 17.89 | -6.67 | 0.97 | 29.33 | -9.35 | 40.58 | -15.18 | 6.9 | 93.83 | -22.2 | 9.88 | 36.11 | -26.16 | -5.3 | 98.30 | -17.77 | 15.33 |
| 22Q3 (15) | 1.90 | 13.1 | 6.74 | 0.75 | -14.77 | -2.6 | 47.84 | -11.82 | -6.51 | 120.60 | 16.76 | 2.7 | 48.90 | 13.09 | -3.11 | 119.54 | 4.58 | 1.19 |
| 22Q2 (14) | 1.68 | -10.16 | -23.29 | 0.88 | -18.52 | -7.37 | 54.25 | 11.74 | 30.38 | 103.29 | 23.04 | 8.06 | 43.24 | 12.81 | -1.5 | 114.30 | 21.38 | 22.51 |
| 22Q1 (13) | 1.87 | -22.08 | -11.79 | 1.08 | 0.93 | 3.85 | 48.55 | 27.9 | 12.88 | 83.95 | -1.69 | -4.42 | 38.33 | 0.52 | -15.5 | 94.17 | 10.49 | 10.15 |
| 21Q4 (12) | 2.40 | 34.83 | -28.78 | 1.07 | 38.96 | -16.41 | 37.96 | -25.82 | 40.59 | 85.39 | -27.28 | 19.88 | 38.13 | -24.45 | 21.09 | 85.23 | -27.85 | 27.7 |
| 21Q3 (11) | 1.78 | -18.72 | -4.81 | 0.77 | -18.95 | -4.94 | 51.17 | 22.98 | 5.14 | 117.43 | 22.85 | 5.0 | 50.47 | 14.97 | 4.99 | 118.13 | 26.61 | 5.06 |
| 21Q2 (10) | 2.19 | 3.3 | 5.29 | 0.95 | -8.65 | -15.93 | 41.61 | -3.26 | -4.83 | 95.59 | 8.84 | 18.41 | 43.90 | -3.22 | 18.65 | 93.30 | 9.14 | 6.69 |
| 21Q1 (9) | 2.12 | -37.09 | 29.27 | 1.04 | -18.75 | 13.04 | 43.01 | 59.3 | -22.56 | 87.83 | 23.3 | -10.89 | 45.36 | 44.05 | -16.16 | 85.49 | 28.09 | -14.5 |
| 20Q4 (8) | 3.37 | 80.21 | 31.64 | 1.28 | 58.02 | -4.48 | 27.00 | -44.52 | -23.97 | 71.23 | -36.31 | 5.17 | 31.49 | -34.49 | -27.99 | 66.74 | -40.64 | 12.13 |
| 20Q3 (7) | 1.87 | -10.1 | 19.11 | 0.81 | -28.32 | -19.0 | 48.67 | 11.32 | -15.97 | 111.84 | 38.54 | 23.46 | 48.07 | 29.92 | -28.89 | 112.44 | 28.58 | 38.95 |
| 20Q2 (6) | 2.08 | 26.83 | 6.12 | 1.13 | 22.83 | -22.07 | 43.72 | -21.28 | -5.67 | 80.73 | -18.09 | 29.0 | 37.00 | -31.61 | -34.36 | 87.45 | -12.54 | 66.38 |
| 20Q1 (5) | 1.64 | -35.94 | 0.0 | 0.92 | -31.34 | -30.3 | 55.54 | 56.41 | 0.14 | 98.56 | 45.52 | 43.09 | 54.10 | 23.71 | -0.48 | 99.99 | 67.99 | 42.88 |
| 19Q4 (4) | 2.56 | 63.06 | 0.0 | 1.34 | 34.0 | 0.0 | 35.51 | -38.69 | 0.0 | 67.73 | -25.23 | 0.0 | 43.73 | -35.31 | 0.0 | 59.52 | -26.45 | 0.0 |
| 19Q3 (3) | 1.57 | -19.9 | 0.0 | 1.00 | -31.03 | 0.0 | 57.92 | 24.96 | 0.0 | 90.59 | 44.76 | 0.0 | 67.60 | 19.92 | 0.0 | 80.92 | 53.96 | 0.0 |
| 19Q2 (2) | 1.96 | 19.51 | 0.0 | 1.45 | 9.85 | 0.0 | 46.35 | -16.43 | 0.0 | 62.58 | -9.15 | 0.0 | 56.37 | 3.7 | 0.0 | 52.56 | -24.89 | 0.0 |
| 19Q1 (1) | 1.64 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 55.46 | 0.0 | 0.0 | 68.88 | 0.0 | 0.0 | 54.36 | 0.0 | 0.0 | 69.98 | 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) | 6.53 | -3.97 | 3.36 | -13.18 | 55.92 | 4.13 | 108.56 | 15.13 | 34.08 | -8.78 | 130.41 | 17.88 |
| 2022 (9) | 6.80 | 1.34 | 3.87 | 4.03 | 53.70 | -1.3 | 94.29 | -3.89 | 37.36 | -22.38 | 110.63 | 5.98 |
| 2021 (8) | 6.71 | -21.15 | 3.72 | -25.6 | 54.41 | 26.89 | 98.11 | 34.27 | 48.13 | 7.17 | 104.39 | 46.97 |
| 2020 (7) | 8.51 | 18.52 | 5.00 | -7.92 | 42.88 | -15.66 | 73.07 | 8.62 | 44.91 | -0.86 | 71.03 | -2.44 |
| 2019 (6) | 7.18 | 12.89 | 5.43 | -1.99 | 50.84 | -11.47 | 67.27 | 2.16 | 45.30 | 4.16 | 72.81 | -8.75 |
| 2018 (5) | 6.36 | 0.0 | 5.54 | 2.21 | 57.43 | 0.02 | 65.85 | -2.21 | 43.49 | -0.57 | 79.79 | -1.52 |
| 2017 (4) | 6.36 | 3.08 | 5.42 | 4.63 | 57.42 | -2.94 | 67.34 | -4.44 | 43.74 | 7.39 | 81.02 | -8.86 |
| 2016 (3) | 6.17 | -8.86 | 5.18 | -13.09 | 59.16 | 9.72 | 70.47 | 15.11 | 40.73 | 35.95 | 88.90 | 4.37 |
| 2015 (2) | 6.77 | -2.45 | 5.96 | -0.67 | 53.92 | 2.47 | 61.22 | 0.57 | 29.96 | -22.34 | 85.18 | 13.71 |
| 2014 (1) | 6.94 | -1.84 | 6.00 | -11.24 | 52.62 | 1.98 | 60.87 | 12.68 | 38.58 | -40.29 | 74.91 | 82.66 |
