- 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) | 1.43 | 4.38 | -6.54 | 0.66 | 8.2 | 24.53 | 63.65 | -4.36 | 7.21 | 138.63 | -6.39 | -19.54 | 65.10 | -3.08 | 1.59 | 137.18 | -6.98 | -18.15 |
| 23Q3 (19) | 1.37 | -2.14 | -11.61 | 0.61 | 0.0 | 7.02 | 66.55 | 2.56 | 13.43 | 148.09 | -0.64 | -7.35 | 67.17 | 5.08 | 10.64 | 147.47 | -1.69 | -6.55 |
| 23Q2 (18) | 1.40 | -9.09 | -1.41 | 0.61 | 3.39 | 15.09 | 64.89 | 9.89 | 0.92 | 149.04 | -3.35 | -13.16 | 63.92 | 7.14 | -3.63 | 150.00 | -2.34 | -11.56 |
| 23Q1 (17) | 1.54 | 0.65 | 10.79 | 0.59 | 11.32 | 3.51 | 59.05 | -0.54 | -10.09 | 154.21 | -10.5 | -2.58 | 59.66 | -6.9 | -8.12 | 153.60 | -8.35 | -3.42 |
| 22Q4 (16) | 1.53 | -1.29 | 4.08 | 0.53 | -7.02 | -8.62 | 59.37 | 1.19 | -4.13 | 172.30 | 7.8 | 9.09 | 64.08 | 5.55 | -6.29 | 167.59 | 6.2 | 10.63 |
| 22Q3 (15) | 1.55 | 9.15 | 8.39 | 0.57 | 7.55 | -1.72 | 58.67 | -8.76 | -7.62 | 159.83 | -6.87 | 2.11 | 60.71 | -8.47 | -14.44 | 157.80 | -6.96 | 5.86 |
| 22Q2 (14) | 1.42 | 2.16 | 3.65 | 0.53 | -7.02 | -15.87 | 64.30 | -2.1 | -3.32 | 171.62 | 8.42 | 18.19 | 66.33 | 2.16 | -0.18 | 169.60 | 6.64 | 16.75 |
| 22Q1 (13) | 1.39 | -5.44 | -6.71 | 0.57 | -1.72 | -14.93 | 65.68 | 6.06 | 7.41 | 158.29 | 0.22 | 16.91 | 64.93 | -5.05 | 11.26 | 159.04 | 4.98 | 15.1 |
| 21Q4 (12) | 1.47 | 2.8 | -5.16 | 0.58 | 0.0 | -6.45 | 61.93 | -2.49 | 5.31 | 157.94 | 0.91 | 7.54 | 68.38 | -3.64 | 17.15 | 151.49 | 1.62 | 2.84 |
| 21Q3 (11) | 1.43 | 4.38 | -6.54 | 0.58 | -7.94 | -6.45 | 63.51 | -4.51 | 6.69 | 156.52 | 7.79 | 6.84 | 70.96 | 6.79 | 30.42 | 149.07 | 2.62 | -1.68 |
| 21Q2 (10) | 1.37 | -8.05 | 41.24 | 0.63 | -5.97 | 36.96 | 66.51 | 8.77 | -28.82 | 145.21 | 7.25 | -26.49 | 66.45 | 13.86 | -12.22 | 145.27 | 5.13 | -32.52 |
| 21Q1 (9) | 1.49 | -3.87 | 14.62 | 0.67 | 8.06 | 15.52 | 61.15 | 3.98 | -12.82 | 135.39 | -7.81 | -13.16 | 58.36 | -0.02 | -9.24 | 138.18 | -6.19 | -14.57 |
| 20Q4 (8) | 1.55 | 1.31 | 16.54 | 0.62 | 0.0 | 1.64 | 58.81 | -1.21 | -14.0 | 146.86 | 0.25 | -1.48 | 58.37 | 7.28 | -3.22 | 147.30 | -2.85 | -6.26 |
| 20Q3 (7) | 1.53 | 57.73 | 28.57 | 0.62 | 34.78 | 19.23 | 59.53 | -36.29 | -22.07 | 146.50 | -25.84 | -15.86 | 54.41 | -28.12 | -23.99 | 151.62 | -29.57 | -15.26 |
| 20Q2 (6) | 0.97 | -25.38 | -14.91 | 0.46 | -20.69 | -14.81 | 93.44 | 33.22 | 17.48 | 197.55 | 26.72 | 16.88 | 75.70 | 17.73 | -3.67 | 215.29 | 33.11 | 26.66 |
| 20Q1 (5) | 1.30 | -2.26 | 2.36 | 0.58 | -4.92 | -3.33 | 70.14 | 2.57 | -2.19 | 155.90 | 4.58 | 2.6 | 64.30 | 6.62 | -15.91 | 161.74 | 2.93 | 9.89 |
| 19Q4 (4) | 1.33 | 11.76 | 0.0 | 0.61 | 17.31 | 0.0 | 68.38 | -10.49 | 0.0 | 149.07 | -14.38 | 0.0 | 60.31 | -15.74 | 0.0 | 157.14 | -12.17 | 0.0 |
| 19Q3 (3) | 1.19 | 4.39 | 0.0 | 0.52 | -3.7 | 0.0 | 76.39 | -3.96 | 0.0 | 174.11 | 3.01 | 0.0 | 71.58 | -8.91 | 0.0 | 178.92 | 5.26 | 0.0 |
| 19Q2 (2) | 1.14 | -10.24 | 0.0 | 0.54 | -10.0 | 0.0 | 79.54 | 10.92 | 0.0 | 169.02 | 11.23 | 0.0 | 78.58 | 2.76 | 0.0 | 169.98 | 15.48 | 0.0 |
| 19Q1 (1) | 1.27 | 0.0 | 0.0 | 0.60 | 0.0 | 0.0 | 71.71 | 0.0 | 0.0 | 151.95 | 0.0 | 0.0 | 76.47 | 0.0 | 0.0 | 147.19 | 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) | 5.72 | -4.03 | 2.33 | 3.56 | 63.86 | 4.23 | 156.32 | -3.8 | 65.35 | 2.13 | 154.84 | -3.09 |
| 2022 (9) | 5.96 | -0.17 | 2.25 | -6.25 | 61.27 | 0.16 | 162.49 | 6.76 | 63.99 | -0.51 | 159.77 | 7.19 |
| 2021 (8) | 5.97 | 15.47 | 2.40 | 6.19 | 61.17 | -13.3 | 152.20 | -5.81 | 64.32 | -0.59 | 149.06 | -10.97 |
| 2020 (7) | 5.17 | 2.17 | 2.26 | -4.64 | 70.55 | -2.15 | 161.58 | 4.91 | 64.70 | -6.29 | 167.43 | 6.59 |
| 2019 (6) | 5.06 | 2.43 | 2.37 | -6.69 | 72.10 | -2.41 | 154.02 | 7.28 | 69.04 | -7.93 | 157.08 | 10.27 |
| 2018 (5) | 4.94 | -1.0 | 2.54 | -7.3 | 73.88 | 1.01 | 143.57 | 7.94 | 74.99 | 3.51 | 142.45 | 6.54 |
| 2017 (4) | 4.99 | -2.92 | 2.74 | -2.49 | 73.14 | 3.01 | 133.01 | 2.42 | 72.45 | 4.42 | 133.70 | 1.67 |
| 2016 (3) | 5.14 | 0.78 | 2.81 | -1.06 | 71.00 | -0.78 | 129.87 | 1.18 | 69.38 | 6.1 | 131.50 | -2.25 |
| 2015 (2) | 5.10 | 0.39 | 2.84 | -8.68 | 71.56 | -0.45 | 128.35 | 9.38 | 65.39 | 11.89 | 134.52 | 2.86 |
| 2014 (1) | 5.08 | 2.01 | 3.11 | -2.81 | 71.88 | -1.86 | 117.34 | 2.89 | 58.44 | -3.29 | 130.78 | 3.1 |
