- 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) | 0.68 | -2.86 | 23.64 | 0.32 | 3.23 | 52.38 | 134.66 | 2.94 | -18.39 | 280.65 | -4.01 | -35.52 | 35.47 | 15.35 | -42.03 | 379.84 | -3.21 | -29.54 |
| 23Q3 (19) | 0.70 | -1.41 | 6.06 | 0.31 | 14.81 | 6.9 | 130.82 | 1.43 | -4.75 | 292.37 | -13.0 | -5.38 | 30.75 | -10.97 | -56.25 | 392.44 | -8.84 | 4.35 |
| 23Q2 (18) | 0.71 | 12.7 | -26.04 | 0.27 | 22.73 | -37.21 | 128.98 | -11.2 | 35.74 | 336.06 | -19.53 | 58.08 | 34.54 | -24.54 | -48.42 | 430.50 | -16.75 | 78.9 |
| 23Q1 (17) | 0.63 | 14.55 | -42.2 | 0.22 | 4.76 | -57.69 | 145.24 | -11.98 | 73.57 | 417.62 | -4.05 | 140.88 | 45.77 | -25.2 | -22.58 | 517.09 | -4.08 | 161.26 |
| 22Q4 (16) | 0.55 | -16.67 | -48.6 | 0.21 | -27.59 | -66.67 | 165.01 | 20.14 | 94.31 | 435.24 | 40.85 | 202.44 | 61.19 | -12.95 | 6.2 | 539.06 | 43.34 | 214.83 |
| 22Q3 (15) | 0.66 | -31.25 | -47.62 | 0.29 | -32.56 | -62.34 | 137.35 | 44.55 | 90.13 | 309.01 | 45.35 | 160.59 | 70.29 | 4.96 | 27.59 | 376.07 | 56.28 | 177.05 |
| 22Q2 (14) | 0.96 | -11.93 | -31.43 | 0.43 | -17.31 | -45.57 | 95.02 | 13.55 | 46.14 | 212.59 | 22.62 | 84.44 | 66.97 | 13.28 | 29.11 | 240.64 | 21.58 | 87.41 |
| 22Q1 (13) | 1.09 | 1.87 | -19.85 | 0.52 | -17.46 | -31.58 | 83.68 | -1.46 | 25.38 | 173.37 | 20.47 | 45.53 | 59.12 | 2.6 | 26.11 | 197.92 | 15.59 | 42.39 |
| 21Q4 (12) | 1.07 | -15.08 | -23.02 | 0.63 | -18.18 | -16.0 | 84.92 | 17.55 | 29.53 | 143.91 | 21.36 | 18.45 | 57.62 | 4.59 | 37.35 | 171.22 | 26.14 | 18.0 |
| 21Q3 (11) | 1.26 | -10.0 | -11.27 | 0.77 | -2.53 | 11.59 | 72.24 | 11.1 | 12.79 | 118.58 | 2.88 | -10.11 | 55.09 | 6.21 | 27.49 | 135.74 | 5.72 | -11.14 |
| 21Q2 (10) | 1.40 | 2.94 | 0.72 | 0.79 | 3.95 | 29.51 | 65.02 | -2.58 | -0.81 | 115.26 | -3.25 | -22.63 | 51.87 | 10.64 | 7.08 | 128.40 | -7.63 | -22.7 |
| 21Q1 (9) | 1.36 | -2.16 | 13.33 | 0.76 | 1.33 | 28.81 | 66.74 | 1.8 | -12.11 | 119.13 | -1.94 | -23.08 | 46.88 | 11.75 | -9.34 | 139.00 | -4.2 | -22.39 |
| 20Q4 (8) | 1.39 | -2.11 | 16.81 | 0.75 | 8.7 | 4.17 | 65.56 | 2.36 | -14.0 | 121.49 | -7.91 | -3.57 | 41.95 | -2.92 | -5.71 | 145.10 | -5.01 | -8.01 |
| 20Q3 (7) | 1.42 | 2.16 | 8.4 | 0.69 | 13.11 | -5.48 | 64.05 | -2.29 | -7.51 | 131.92 | -11.45 | 5.83 | 43.21 | -10.8 | 6.53 | 152.75 | -8.04 | -0.38 |
| 20Q2 (6) | 1.39 | 15.83 | 0.72 | 0.61 | 3.39 | 3.39 | 65.55 | -13.68 | -0.62 | 148.98 | -3.81 | -2.76 | 48.44 | -6.32 | 14.33 | 166.10 | -7.26 | -6.05 |
| 20Q1 (5) | 1.20 | 0.84 | 5.26 | 0.59 | -18.06 | 28.26 | 75.94 | -0.38 | -4.77 | 154.88 | 22.93 | -21.6 | 51.71 | 16.23 | -3.07 | 179.11 | 13.55 | -20.02 |
| 19Q4 (4) | 1.19 | -9.16 | 0.0 | 0.72 | -1.37 | 0.0 | 76.23 | 10.08 | 0.0 | 125.99 | 1.08 | 0.0 | 44.49 | 9.69 | 0.0 | 157.73 | 2.86 | 0.0 |
| 19Q3 (3) | 1.31 | -5.07 | 0.0 | 0.73 | 23.73 | 0.0 | 69.25 | 4.99 | 0.0 | 124.65 | -18.64 | 0.0 | 40.56 | -4.27 | 0.0 | 153.34 | -13.27 | 0.0 |
| 19Q2 (2) | 1.38 | 21.05 | 0.0 | 0.59 | 28.26 | 0.0 | 65.96 | -17.28 | 0.0 | 153.21 | -22.44 | 0.0 | 42.37 | -20.58 | 0.0 | 176.80 | -21.05 | 0.0 |
| 19Q1 (1) | 1.14 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 79.74 | 0.0 | 0.0 | 197.55 | 0.0 | 0.0 | 53.35 | 0.0 | 0.0 | 223.93 | 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) | 2.77 | -28.05 | 1.19 | -22.22 | 131.83 | 39.19 | 307.76 | 28.8 | 40.93 | -18.12 | 398.67 | 40.54 |
| 2022 (9) | 3.85 | -28.97 | 1.53 | -47.42 | 94.71 | 40.69 | 238.95 | 90.61 | 49.99 | 11.83 | 283.67 | 91.71 |
| 2021 (8) | 5.42 | 7.97 | 2.91 | 0.69 | 67.32 | -7.41 | 125.36 | -0.67 | 44.70 | -0.86 | 147.97 | -3.8 |
| 2020 (7) | 5.02 | 2.45 | 2.89 | 14.68 | 72.71 | -2.36 | 126.20 | -13.04 | 45.09 | -1.23 | 153.81 | -11.58 |
| 2019 (6) | 4.90 | -2.0 | 2.52 | -3.82 | 74.47 | 1.97 | 145.13 | 4.09 | 45.65 | -22.15 | 173.96 | 13.09 |
| 2018 (5) | 5.00 | 24.38 | 2.62 | -15.21 | 73.03 | -19.62 | 139.43 | 18.1 | 58.64 | -21.79 | 153.82 | 14.84 |
| 2017 (4) | 4.02 | 3.88 | 3.09 | -6.36 | 90.86 | -3.61 | 118.06 | 6.79 | 74.98 | 30.06 | 133.94 | -8.98 |
| 2016 (3) | 3.87 | 12.5 | 3.30 | 20.44 | 94.26 | -11.12 | 110.55 | -17.14 | 57.65 | 12.03 | 147.16 | -21.73 |
| 2015 (2) | 3.44 | -7.03 | 2.74 | 33.01 | 106.05 | 7.46 | 133.42 | -24.72 | 51.46 | 30.87 | 188.01 | -20.53 |
| 2014 (1) | 3.70 | 0 | 2.06 | 0 | 98.69 | 0 | 177.22 | 0 | 39.32 | 0 | 236.58 | 0 |
