- 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) | 1.25 | -10.71 | -19.35 | 0.43 | 7.5 | 26.47 | 72.89 | 12.45 | 24.26 | 210.99 | -7.43 | -21.56 | 41.52 | 5.86 | -19.58 | 242.37 | -4.4 | -12.19 |
| 23Q3 (19) | 1.40 | 0.0 | -2.1 | 0.40 | 11.11 | 11.11 | 64.82 | -0.02 | 2.01 | 227.93 | -9.84 | -10.53 | 39.22 | 15.76 | -40.42 | 253.53 | -10.66 | 0.41 |
| 23Q2 (18) | 1.40 | -8.5 | -21.35 | 0.36 | -2.7 | 16.13 | 64.83 | 9.03 | 27.14 | 252.82 | 2.21 | -14.92 | 33.88 | 4.09 | -54.05 | 283.77 | 3.47 | 3.41 |
| 23Q1 (17) | 1.53 | -1.29 | -30.14 | 0.37 | 8.82 | 15.62 | 59.46 | 1.36 | 42.83 | 247.35 | -8.04 | -12.71 | 32.55 | -36.96 | -42.54 | 274.26 | -0.64 | 2.21 |
| 22Q4 (16) | 1.55 | 8.39 | -13.41 | 0.34 | -5.56 | 13.33 | 58.66 | -7.68 | 15.16 | 268.99 | 5.58 | -12.42 | 51.63 | -21.57 | -10.97 | 276.02 | 9.32 | -8.02 |
| 22Q3 (15) | 1.43 | -19.66 | -31.25 | 0.36 | 16.13 | 24.14 | 63.54 | 24.61 | 44.97 | 254.77 | -14.26 | -17.76 | 65.83 | -10.71 | -5.73 | 252.49 | -7.99 | -11.03 |
| 22Q2 (14) | 1.78 | -18.72 | -28.51 | 0.31 | -3.13 | 10.71 | 50.99 | 22.48 | 39.78 | 297.15 | 4.87 | -9.73 | 73.73 | 30.15 | -4.67 | 274.41 | 2.27 | -4.82 |
| 22Q1 (13) | 2.19 | 22.35 | 26.59 | 0.32 | 6.67 | 33.33 | 41.63 | -18.28 | -20.93 | 283.36 | -7.74 | -24.88 | 56.65 | -2.31 | -39.38 | 268.33 | -10.58 | -20.23 |
| 21Q4 (12) | 1.79 | -13.94 | 22.6 | 0.30 | 3.45 | 20.0 | 50.94 | 16.22 | -18.42 | 307.13 | -0.85 | -16.64 | 57.99 | -16.96 | -45.28 | 300.09 | 5.75 | -7.64 |
| 21Q3 (11) | 2.08 | -16.47 | 10.64 | 0.29 | 3.57 | 3.57 | 43.83 | 20.15 | -9.35 | 309.77 | -5.9 | -4.77 | 69.83 | -9.71 | -33.2 | 283.78 | -1.57 | 5.46 |
| 21Q2 (10) | 2.49 | 43.93 | 13.18 | 0.28 | 16.67 | 0.0 | 36.48 | -30.71 | -12.01 | 329.18 | -12.73 | 1.47 | 77.34 | -17.24 | -37.65 | 288.32 | -14.29 | 19.22 |
| 21Q1 (9) | 1.73 | 18.49 | -2.81 | 0.24 | -4.0 | -20.0 | 52.65 | -15.68 | 3.15 | 377.19 | 2.37 | 25.8 | 93.45 | -11.82 | -21.96 | 336.39 | 3.53 | 45.54 |
| 20Q4 (8) | 1.46 | -22.34 | 6.57 | 0.25 | -10.71 | -26.47 | 62.44 | 29.14 | -6.3 | 368.45 | 13.27 | 37.76 | 105.98 | 1.39 | 6.47 | 324.91 | 20.74 | 38.52 |
| 20Q3 (7) | 1.88 | -14.55 | 18.24 | 0.28 | 0.0 | -42.86 | 48.35 | 16.62 | -15.46 | 325.28 | 0.27 | 73.97 | 104.53 | -15.73 | 55.27 | 269.10 | 11.27 | 52.17 |
| 20Q2 (6) | 2.20 | 23.6 | 58.27 | 0.28 | -6.67 | -45.1 | 41.46 | -18.77 | -36.69 | 324.42 | 8.2 | 80.18 | 124.04 | 3.59 | 84.89 | 241.84 | 4.63 | 35.52 |
| 20Q1 (5) | 1.78 | 29.93 | 28.06 | 0.30 | -11.76 | -49.15 | 51.04 | -23.41 | -22.05 | 299.83 | 12.1 | 94.19 | 119.74 | 20.29 | 101.38 | 231.13 | -1.46 | 44.08 |
| 19Q4 (4) | 1.37 | -13.84 | 0.0 | 0.34 | -30.61 | 0.0 | 66.64 | 16.52 | 0.0 | 267.46 | 43.04 | 0.0 | 99.54 | 47.86 | 0.0 | 234.56 | 32.64 | 0.0 |
| 19Q3 (3) | 1.59 | 14.39 | 0.0 | 0.49 | -3.92 | 0.0 | 57.19 | -12.67 | 0.0 | 186.98 | 3.85 | 0.0 | 67.32 | 0.34 | 0.0 | 176.84 | -0.9 | 0.0 |
| 19Q2 (2) | 1.39 | 0.0 | 0.0 | 0.51 | -13.56 | 0.0 | 65.49 | 0.02 | 0.0 | 180.05 | 16.61 | 0.0 | 67.09 | 12.83 | 0.0 | 178.45 | 11.24 | 0.0 |
| 19Q1 (1) | 1.39 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 65.48 | 0.0 | 0.0 | 154.40 | 0.0 | 0.0 | 59.46 | 0.0 | 0.0 | 160.42 | 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) | 5.70 | -25.68 | 1.53 | 10.07 | 64.03 | 34.55 | 237.89 | -9.22 | 40.92 | -7.92 | 261.00 | -1.58 |
| 2022 (9) | 7.67 | 11.16 | 1.39 | 19.83 | 47.59 | -10.09 | 262.04 | -16.9 | 44.44 | -41.07 | 265.19 | -9.44 |
| 2021 (8) | 6.90 | 9.87 | 1.16 | -2.52 | 52.93 | -8.98 | 315.32 | 3.09 | 75.41 | -22.93 | 292.84 | 10.02 |
| 2020 (7) | 6.28 | 6.8 | 1.19 | -28.31 | 58.15 | -6.27 | 305.87 | 39.42 | 97.85 | 16.2 | 266.17 | 34.97 |
| 2019 (6) | 5.88 | 6.91 | 1.66 | -28.14 | 62.04 | -6.44 | 219.38 | 38.98 | 84.21 | 44.54 | 197.21 | 18.87 |
| 2018 (5) | 5.50 | 16.28 | 2.31 | -8.7 | 66.31 | -14.01 | 157.85 | 9.35 | 58.26 | -5.73 | 165.90 | 3.91 |
| 2017 (4) | 4.73 | -22.96 | 2.53 | -6.64 | 77.11 | 29.66 | 144.35 | 7.03 | 61.80 | -6.9 | 159.66 | 24.77 |
| 2016 (3) | 6.14 | -16.35 | 2.71 | -1.09 | 59.47 | 19.54 | 134.87 | 1.08 | 66.38 | -3.7 | 127.96 | 11.99 |
| 2015 (2) | 7.34 | 0 | 2.74 | 0 | 49.75 | 0 | 133.43 | 0 | 68.93 | 0 | 114.26 | 0 |
