- 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) | 2.25 | 13.64 | 12.5 | 0.72 | 10.77 | 10.77 | 40.39 | -12.04 | -11.04 | 126.60 | -10.17 | -9.73 | 31.95 | -26.72 | -46.63 | 135.04 | -5.74 | 7.36 |
| 23Q3 (19) | 1.98 | -20.48 | -12.78 | 0.65 | -1.52 | -13.33 | 45.92 | 25.53 | 14.46 | 140.94 | 1.81 | 15.78 | 43.60 | 2.35 | -16.73 | 143.26 | 8.19 | 30.84 |
| 23Q2 (18) | 2.49 | 10.67 | 23.27 | 0.66 | 26.92 | 11.86 | 36.58 | -9.46 | -18.89 | 138.44 | -21.36 | -10.98 | 42.60 | -24.31 | -33.08 | 132.42 | -17.33 | -3.31 |
| 23Q1 (17) | 2.25 | 12.5 | 25.7 | 0.52 | -20.0 | -17.46 | 40.40 | -11.01 | -20.66 | 176.05 | 25.53 | 21.95 | 56.28 | -6.0 | -15.06 | 160.17 | 27.34 | 24.14 |
| 22Q4 (16) | 2.00 | -11.89 | -3.85 | 0.65 | -13.33 | -15.58 | 45.40 | 13.16 | 3.53 | 140.25 | 15.21 | 19.39 | 59.87 | 14.34 | -0.3 | 125.78 | 14.88 | 24.2 |
| 22Q3 (15) | 2.27 | 12.38 | 9.66 | 0.75 | 27.12 | -1.32 | 40.12 | -11.04 | -8.69 | 121.73 | -21.72 | 1.94 | 52.36 | -17.75 | -23.08 | 109.49 | -20.05 | 14.91 |
| 22Q2 (14) | 2.02 | 12.85 | 0.0 | 0.59 | -6.35 | -28.92 | 45.10 | -11.43 | 0.16 | 155.51 | 7.72 | 42.04 | 63.66 | -3.92 | 2.33 | 136.95 | 6.15 | 48.37 |
| 22Q1 (13) | 1.79 | -13.94 | 5.92 | 0.63 | -18.18 | -13.7 | 50.92 | 16.12 | -5.32 | 144.36 | 22.89 | 16.15 | 66.26 | 10.34 | 8.71 | 129.02 | 27.4 | 10.17 |
| 21Q4 (12) | 2.08 | 0.48 | -0.48 | 0.77 | 1.32 | -3.75 | 43.85 | -0.2 | 0.69 | 117.47 | -1.62 | 3.26 | 60.05 | -11.78 | 27.93 | 101.27 | 6.29 | -8.24 |
| 21Q3 (11) | 2.07 | 2.48 | -10.78 | 0.76 | -8.43 | 5.56 | 43.94 | -2.42 | 12.06 | 119.41 | 9.07 | -5.94 | 68.07 | 9.42 | 21.55 | 95.28 | 3.23 | -13.51 |
| 21Q2 (10) | 2.02 | 19.53 | -6.05 | 0.83 | 13.7 | 13.7 | 45.03 | -16.27 | 6.28 | 109.48 | -11.92 | -11.7 | 62.21 | 2.07 | 8.64 | 92.30 | -21.19 | -15.4 |
| 21Q1 (9) | 1.69 | -19.14 | -12.89 | 0.73 | -8.75 | -5.19 | 53.78 | 23.49 | 14.87 | 124.29 | 9.26 | 5.05 | 60.95 | 29.85 | 29.21 | 117.11 | 6.11 | -0.73 |
| 20Q4 (8) | 2.09 | -9.91 | -2.34 | 0.80 | 11.11 | -10.11 | 43.55 | 11.07 | 2.45 | 113.76 | -10.39 | 11.21 | 46.94 | -16.18 | 4.54 | 110.37 | 0.19 | 10.48 |
| 20Q3 (7) | 2.32 | 7.91 | 27.47 | 0.72 | -1.37 | -13.25 | 39.21 | -7.46 | -21.42 | 126.95 | 2.39 | 16.25 | 56.00 | -2.2 | -12.57 | 110.16 | 0.97 | 15.9 |
| 20Q2 (6) | 2.15 | 10.82 | -9.28 | 0.73 | -5.19 | -32.41 | 42.37 | -9.5 | 10.22 | 123.99 | 4.79 | 46.47 | 57.26 | 21.39 | 5.98 | 109.10 | -7.52 | 58.0 |
| 20Q1 (5) | 1.94 | -9.35 | -13.78 | 0.77 | -13.48 | -24.51 | 46.82 | 10.14 | 15.81 | 118.32 | 15.67 | 32.07 | 47.17 | 5.06 | -14.96 | 117.97 | 18.09 | 58.22 |
| 19Q4 (4) | 2.14 | 17.58 | 0.0 | 0.89 | 7.23 | 0.0 | 42.51 | -14.81 | 0.0 | 102.29 | -6.33 | 0.0 | 44.90 | -29.9 | 0.0 | 99.90 | 5.1 | 0.0 |
| 19Q3 (3) | 1.82 | -23.21 | 0.0 | 0.83 | -23.15 | 0.0 | 49.90 | 29.81 | 0.0 | 109.20 | 29.0 | 0.0 | 64.05 | 18.55 | 0.0 | 95.05 | 37.65 | 0.0 |
| 19Q2 (2) | 2.37 | 5.33 | 0.0 | 1.08 | 5.88 | 0.0 | 38.44 | -4.92 | 0.0 | 84.65 | -5.51 | 0.0 | 54.03 | -2.6 | 0.0 | 69.05 | -7.39 | 0.0 |
| 19Q1 (1) | 2.25 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 40.43 | 0.0 | 0.0 | 89.59 | 0.0 | 0.0 | 55.47 | 0.0 | 0.0 | 74.56 | 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) | 9.62 | 4.0 | 2.64 | -11.41 | 37.96 | -3.8 | 138.27 | 12.71 | 39.41 | -17.98 | 136.81 | 19.91 |
| 2022 (9) | 9.25 | 17.83 | 2.98 | -11.57 | 39.46 | -15.09 | 122.68 | 13.31 | 48.05 | 3.24 | 114.09 | 5.43 |
| 2021 (8) | 7.85 | 9.33 | 3.37 | 2.12 | 46.47 | -8.56 | 108.27 | -2.14 | 46.54 | 17.17 | 108.21 | -11.11 |
| 2020 (7) | 7.18 | -21.19 | 3.30 | -20.1 | 50.82 | 26.89 | 110.64 | 25.19 | 39.72 | -2.12 | 121.74 | 38.58 |
| 2019 (6) | 9.11 | 7.3 | 4.13 | 9.55 | 40.05 | -6.84 | 88.38 | -8.72 | 40.58 | -17.55 | 87.85 | -3.02 |
| 2018 (5) | 8.49 | -18.37 | 3.77 | 3.01 | 42.99 | 22.55 | 96.82 | -2.97 | 49.22 | 20.02 | 90.59 | -3.46 |
| 2017 (4) | 10.40 | -6.14 | 3.66 | 9.91 | 35.08 | 6.53 | 99.78 | -8.86 | 41.01 | -5.98 | 93.84 | -5.01 |
| 2016 (3) | 11.08 | 5.32 | 3.33 | 10.26 | 32.93 | -5.1 | 109.48 | -9.54 | 43.62 | -8.63 | 98.79 | -8.51 |
| 2015 (2) | 10.52 | 0.57 | 3.02 | -3.82 | 34.70 | -0.57 | 121.02 | 4.17 | 47.74 | 11.49 | 107.98 | -0.26 |
| 2014 (1) | 10.46 | 8.73 | 3.14 | 1.29 | 34.90 | -7.96 | 116.18 | -1.43 | 42.82 | 8.51 | 108.26 | -6.94 |
