- 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) | 0.61 | -1.61 | -35.11 | 0.43 | -6.52 | -30.65 | 149.23 | 0.95 | 54.31 | 210.58 | 6.26 | 43.78 | 109.34 | -0.09 | 25.71 | 250.47 | 5.88 | 60.36 |
| 23Q3 (19) | 0.62 | -15.07 | -20.51 | 0.46 | -13.21 | 0.0 | 147.82 | 17.92 | 26.22 | 198.17 | 15.67 | -0.46 | 109.44 | 10.83 | 0.43 | 236.56 | 19.51 | 14.15 |
| 23Q2 (18) | 0.73 | 7.35 | -14.12 | 0.53 | 3.92 | 8.16 | 125.36 | -5.91 | 17.09 | 171.33 | -3.19 | -7.28 | 98.75 | -8.98 | 0.46 | 197.94 | -1.88 | 2.27 |
| 23Q1 (17) | 0.68 | -27.66 | -19.05 | 0.51 | -17.74 | 24.39 | 133.24 | 37.77 | 23.29 | 176.98 | 20.84 | -19.4 | 108.49 | 24.73 | -15.59 | 201.74 | 29.16 | 1.32 |
| 22Q4 (16) | 0.94 | 20.51 | 11.9 | 0.62 | 34.78 | 40.91 | 96.71 | -17.42 | -10.25 | 146.46 | -26.44 | -28.84 | 86.98 | -20.18 | -39.43 | 156.19 | -24.63 | -8.11 |
| 22Q3 (15) | 0.78 | -8.24 | -14.29 | 0.46 | -6.12 | -17.86 | 117.11 | 9.39 | 16.63 | 199.09 | 7.74 | 21.46 | 108.97 | 10.85 | -7.37 | 207.23 | 7.07 | 41.28 |
| 22Q2 (14) | 0.85 | 1.19 | -20.56 | 0.49 | 19.51 | -16.95 | 107.06 | -0.93 | 26.22 | 184.78 | -15.85 | 19.55 | 98.30 | -23.52 | 5.46 | 193.54 | -2.8 | 32.4 |
| 22Q1 (13) | 0.84 | 0.0 | 15.07 | 0.41 | -6.82 | 5.13 | 108.07 | 0.3 | -13.09 | 219.58 | 6.69 | -5.66 | 128.53 | -10.49 | 15.26 | 199.12 | 17.15 | -18.92 |
| 21Q4 (12) | 0.84 | -7.69 | 2.44 | 0.44 | -21.43 | 2.33 | 107.75 | 7.31 | -2.84 | 205.82 | 25.57 | -2.83 | 143.60 | 22.07 | 58.94 | 169.97 | 15.88 | -26.85 |
| 21Q3 (11) | 0.91 | -14.95 | 26.39 | 0.56 | -5.08 | 43.59 | 100.41 | 18.38 | -21.1 | 163.91 | 6.05 | -30.49 | 117.64 | 26.21 | 6.72 | 146.68 | 0.34 | -41.99 |
| 21Q2 (10) | 1.07 | 46.58 | 30.49 | 0.59 | 51.28 | 34.09 | 84.82 | -31.78 | -23.88 | 154.56 | -33.59 | -24.92 | 93.21 | -16.41 | -8.57 | 146.18 | -40.48 | -32.12 |
| 21Q1 (9) | 0.73 | -10.98 | 5.8 | 0.39 | -9.3 | 11.43 | 124.34 | 12.12 | -5.13 | 232.75 | 9.88 | -10.03 | 111.51 | 23.42 | -15.11 | 245.58 | 5.68 | -4.96 |
| 20Q4 (8) | 0.82 | 13.89 | -13.68 | 0.43 | 10.26 | -10.42 | 110.90 | -12.86 | 15.7 | 211.82 | -10.17 | 10.95 | 90.35 | -18.04 | -12.69 | 232.37 | -8.1 | 26.78 |
| 20Q3 (7) | 0.72 | -12.2 | -20.0 | 0.39 | -11.36 | -7.14 | 127.26 | 14.21 | 25.9 | 235.81 | 14.54 | 8.7 | 110.23 | 8.12 | -11.72 | 252.84 | 17.41 | 30.9 |
| 20Q2 (6) | 0.82 | 18.84 | -6.82 | 0.44 | 25.71 | -6.38 | 111.43 | -14.98 | 7.41 | 205.87 | -20.42 | 7.35 | 101.95 | -22.39 | -13.61 | 215.35 | -16.66 | 21.32 |
| 20Q1 (5) | 0.69 | -27.37 | -2.82 | 0.35 | -27.08 | -25.53 | 131.06 | 36.73 | 1.61 | 258.70 | 35.5 | 33.54 | 131.36 | 26.94 | -3.62 | 258.41 | 40.98 | 38.62 |
| 19Q4 (4) | 0.95 | 5.56 | 0.0 | 0.48 | 14.29 | 0.0 | 95.85 | -5.17 | 0.0 | 190.92 | -11.99 | 0.0 | 103.48 | -17.12 | 0.0 | 183.29 | -5.1 | 0.0 |
| 19Q3 (3) | 0.90 | 2.27 | 0.0 | 0.42 | -10.64 | 0.0 | 101.08 | -2.56 | 0.0 | 216.93 | 13.11 | 0.0 | 124.86 | 5.8 | 0.0 | 193.15 | 8.81 | 0.0 |
| 19Q2 (2) | 0.88 | 23.94 | 0.0 | 0.47 | 0.0 | 0.0 | 103.74 | -19.57 | 0.0 | 191.78 | -1.01 | 0.0 | 118.01 | -13.42 | 0.0 | 177.51 | -4.77 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 128.98 | 0.0 | 0.0 | 193.73 | 0.0 | 0.0 | 136.30 | 0.0 | 0.0 | 186.41 | 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) | 2.43 | -29.77 | 1.93 | -8.1 | 150.39 | 42.39 | 188.71 | 8.8 | 110.07 | -2.13 | 229.03 | 37.47 |
| 2022 (9) | 3.46 | -6.99 | 2.10 | 8.25 | 105.62 | 7.7 | 173.45 | -7.73 | 112.47 | 6.95 | 166.60 | -7.9 |
| 2021 (8) | 3.72 | 28.72 | 1.94 | 16.17 | 98.07 | -22.23 | 187.98 | -14.21 | 105.16 | -1.14 | 180.89 | -24.27 |
| 2020 (7) | 2.89 | -5.56 | 1.67 | -15.23 | 126.10 | 5.67 | 219.12 | 18.49 | 106.37 | -12.52 | 238.86 | 30.76 |
| 2019 (6) | 3.06 | -2.24 | 1.97 | -25.94 | 119.33 | 2.39 | 184.93 | 34.7 | 121.59 | 8.71 | 182.67 | 28.65 |
| 2018 (5) | 3.13 | 4.33 | 2.66 | 2.7 | 116.55 | -4.05 | 137.29 | -2.68 | 111.85 | -1.31 | 141.99 | -4.83 |
| 2017 (4) | 3.00 | 18.11 | 2.59 | 13.6 | 121.47 | -15.59 | 141.07 | -12.01 | 113.34 | -11.96 | 149.20 | -14.99 |
| 2016 (3) | 2.54 | -10.25 | 2.28 | -12.64 | 143.90 | 11.54 | 160.33 | 14.74 | 128.73 | 10.23 | 175.50 | 15.49 |
| 2015 (2) | 2.83 | -10.73 | 2.61 | -3.33 | 129.01 | 12.13 | 139.73 | 3.54 | 116.78 | 1.67 | 151.96 | 12.45 |
| 2014 (1) | 3.17 | 3.26 | 2.70 | 1.12 | 115.05 | -3.21 | 134.95 | -1.37 | 114.86 | 2.0 | 135.14 | -5.55 |
