- 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) | 0.74 | 15.62 | 1.37 | 1.21 | 32.97 | 61.33 | 123.71 | -12.62 | -0.83 | 75.36 | -24.75 | -37.9 | 36.72 | -4.42 | 24.05 | 162.35 | -20.14 | -25.01 |
| 23Q3 (19) | 0.64 | -5.88 | -5.88 | 0.91 | -14.15 | 31.88 | 141.57 | 6.22 | 5.85 | 100.14 | 16.59 | -24.42 | 38.42 | 53.19 | 4.09 | 203.29 | 4.74 | -11.36 |
| 23Q2 (18) | 0.68 | 3.03 | -12.82 | 1.06 | 30.86 | 34.18 | 133.28 | -3.18 | 14.07 | 85.89 | -23.18 | -25.88 | 25.08 | -7.04 | -17.53 | 194.09 | -12.76 | -4.06 |
| 23Q1 (17) | 0.66 | -9.59 | 10.0 | 0.81 | 8.0 | 24.62 | 137.66 | 10.36 | -9.85 | 111.81 | -7.86 | -20.03 | 26.98 | -8.85 | -16.91 | 222.49 | 2.77 | -14.44 |
| 22Q4 (16) | 0.73 | 7.35 | 28.07 | 0.75 | 8.7 | 29.31 | 124.74 | -6.74 | -22.37 | 121.35 | -8.42 | -22.05 | 29.60 | -19.8 | -24.49 | 216.49 | -5.6 | -21.89 |
| 22Q3 (15) | 0.68 | -12.82 | 11.48 | 0.69 | -12.66 | 13.11 | 133.75 | 14.47 | -10.45 | 132.50 | 14.34 | -11.12 | 36.91 | 21.37 | -14.14 | 229.34 | 13.36 | -10.22 |
| 22Q2 (14) | 0.78 | 30.0 | 65.96 | 0.79 | 21.54 | 27.42 | 116.84 | -23.48 | -39.24 | 115.88 | -17.12 | -21.68 | 30.41 | -6.34 | -38.38 | 202.31 | -22.2 | -30.46 |
| 22Q1 (13) | 0.60 | 5.26 | 30.43 | 0.65 | 12.07 | -21.69 | 152.70 | -4.97 | -22.38 | 139.81 | -10.19 | 26.89 | 32.47 | -17.17 | -20.92 | 260.05 | -6.17 | -2.18 |
| 21Q4 (12) | 0.57 | -6.56 | 14.0 | 0.58 | -4.92 | -32.56 | 160.69 | 7.59 | -11.64 | 155.67 | 4.42 | 47.23 | 39.20 | -8.82 | -7.31 | 277.16 | 8.5 | 12.99 |
| 21Q3 (11) | 0.61 | 29.79 | 5.17 | 0.61 | -1.61 | -43.52 | 149.36 | -22.33 | -4.62 | 149.08 | 0.76 | 76.53 | 42.99 | -12.89 | 21.47 | 255.45 | -12.2 | 24.22 |
| 21Q2 (10) | 0.47 | 2.17 | -28.79 | 0.62 | -25.3 | -39.81 | 192.31 | -2.24 | 40.16 | 147.96 | 34.29 | 66.77 | 49.35 | 20.19 | 40.48 | 290.93 | 9.44 | 52.48 |
| 21Q1 (9) | 0.46 | -8.0 | -25.81 | 0.83 | -3.49 | -2.35 | 196.72 | 8.18 | 34.47 | 110.18 | 4.21 | 2.4 | 41.06 | -2.91 | -8.41 | 265.84 | 8.38 | 27.16 |
| 20Q4 (8) | 0.50 | -13.79 | -32.43 | 0.86 | -20.37 | -5.49 | 181.85 | 16.13 | 46.88 | 105.73 | 25.2 | 5.9 | 42.29 | 19.5 | 8.83 | 245.29 | 19.28 | 32.74 |
| 20Q3 (7) | 0.58 | -12.12 | -30.12 | 1.08 | 4.85 | 40.26 | 156.59 | 14.12 | 43.21 | 84.45 | -4.81 | -28.49 | 35.39 | 0.74 | -7.84 | 205.65 | 7.78 | 8.79 |
| 20Q2 (6) | 0.66 | 6.45 | 1.54 | 1.03 | 21.18 | 80.7 | 137.21 | -6.21 | -1.98 | 88.72 | -17.55 | -44.46 | 35.13 | -21.64 | -34.52 | 190.80 | -8.73 | -22.46 |
| 20Q1 (5) | 0.62 | -16.22 | 5.08 | 0.85 | -6.59 | 37.1 | 146.29 | 18.16 | -4.54 | 107.60 | 7.77 | -26.68 | 44.83 | 15.36 | -20.82 | 209.06 | 13.13 | -14.1 |
| 19Q4 (4) | 0.74 | -10.84 | 0.0 | 0.91 | 18.18 | 0.0 | 123.81 | 13.23 | 0.0 | 99.84 | -15.46 | 0.0 | 38.86 | 1.2 | 0.0 | 184.79 | -2.25 | 0.0 |
| 19Q3 (3) | 0.83 | 27.69 | 0.0 | 0.77 | 35.09 | 0.0 | 109.34 | -21.89 | 0.0 | 118.10 | -26.07 | 0.0 | 38.40 | -28.42 | 0.0 | 189.04 | -23.18 | 0.0 |
| 19Q2 (2) | 0.65 | 10.17 | 0.0 | 0.57 | -8.06 | 0.0 | 139.98 | -8.65 | 0.0 | 159.75 | 8.86 | 0.0 | 53.65 | -5.25 | 0.0 | 246.08 | 1.11 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 153.24 | 0.0 | 0.0 | 146.75 | 0.0 | 0.0 | 56.62 | 0.0 | 0.0 | 243.37 | 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) | 2.39 | -19.53 | 3.61 | 21.14 | 152.72 | 24.39 | 101.00 | -17.67 | 35.18 | 24.8 | 218.54 | 0.58 |
| 2022 (9) | 2.97 | 44.88 | 2.98 | 9.16 | 122.78 | -31.07 | 122.68 | -8.18 | 28.19 | -28.18 | 217.27 | -20.26 |
| 2021 (8) | 2.05 | -14.94 | 2.73 | -19.71 | 178.13 | 17.62 | 133.61 | 24.53 | 39.25 | -12.35 | 272.49 | 27.36 |
| 2020 (7) | 2.41 | -10.41 | 3.40 | 12.96 | 151.44 | 11.51 | 107.29 | -11.54 | 44.78 | -16.11 | 213.96 | 5.02 |
| 2019 (6) | 2.69 | -14.06 | 3.01 | -8.79 | 135.81 | 16.42 | 121.29 | 9.59 | 53.38 | 16.86 | 203.73 | 12.15 |
| 2018 (5) | 3.13 | -21.16 | 3.30 | 17.86 | 116.66 | 26.78 | 110.68 | -15.07 | 45.68 | -27.93 | 181.66 | 14.28 |
| 2017 (4) | 3.97 | -8.74 | 2.80 | 13.36 | 92.02 | 9.63 | 130.32 | -11.74 | 63.38 | -39.82 | 158.96 | 25.88 |
| 2016 (3) | 4.35 | -8.42 | 2.47 | -55.89 | 83.94 | 9.13 | 147.65 | 126.67 | 105.31 | 15.59 | 126.28 | 147.8 |
| 2015 (2) | 4.75 | -35.02 | 5.60 | -79.35 | 76.92 | 54.02 | 65.14 | 383.95 | 91.11 | 323.96 | 50.96 | 21.59 |
| 2014 (1) | 7.31 | 0 | 27.12 | 0 | 49.94 | 0 | 13.46 | 0 | 21.49 | 0 | 41.91 | 0 |
