- 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) | 0.72 | -4.0 | 7.46 | 0.88 | 0.0 | -10.2 | 126.57 | 3.95 | -7.41 | 102.91 | -1.0 | 10.97 | 48.88 | 1.31 | 20.16 | 180.59 | 1.76 | -4.33 |
| 23Q3 (19) | 0.75 | -1.32 | -14.77 | 0.88 | 2.33 | -33.33 | 121.76 | 1.05 | 17.64 | 103.95 | -2.17 | 51.0 | 48.25 | 2.99 | 15.71 | 177.46 | -1.36 | 35.85 |
| 23Q2 (18) | 0.76 | 7.04 | -10.59 | 0.86 | 2.38 | -27.12 | 120.50 | -5.78 | 12.2 | 106.26 | -2.16 | 37.86 | 46.85 | 11.84 | -16.68 | 179.90 | -7.55 | 40.27 |
| 23Q1 (17) | 0.71 | 5.97 | -18.39 | 0.84 | -14.29 | -37.78 | 127.89 | -6.44 | 22.14 | 108.61 | 17.11 | 61.48 | 41.89 | 2.97 | -19.63 | 194.60 | 3.09 | 62.37 |
| 22Q4 (16) | 0.67 | -23.86 | -26.37 | 0.98 | -25.76 | -39.51 | 136.70 | 32.08 | 36.86 | 92.74 | 34.72 | 65.19 | 40.68 | -2.45 | -11.93 | 188.77 | 44.51 | 71.87 |
| 22Q3 (15) | 0.88 | 3.53 | -6.38 | 1.32 | 11.86 | -27.07 | 103.50 | -3.63 | 6.94 | 68.84 | -10.69 | 37.1 | 41.70 | -25.84 | -17.85 | 130.63 | 1.86 | 35.75 |
| 22Q2 (14) | 0.85 | -2.3 | -9.57 | 1.18 | -12.59 | -37.23 | 107.40 | 2.57 | 10.98 | 77.08 | 14.6 | 58.86 | 56.23 | 7.89 | 9.61 | 128.25 | 7.01 | 36.44 |
| 22Q1 (13) | 0.87 | -4.4 | -8.42 | 1.35 | -16.67 | -31.82 | 104.71 | 4.84 | 8.96 | 67.26 | 19.81 | 46.31 | 52.12 | 12.84 | 21.58 | 119.85 | 9.12 | 20.82 |
| 21Q4 (12) | 0.91 | -3.19 | -3.19 | 1.62 | -10.5 | -2.99 | 99.88 | 3.2 | 3.58 | 56.14 | 11.81 | 3.14 | 46.19 | -9.0 | -1.16 | 109.83 | 14.13 | 5.47 |
| 21Q3 (11) | 0.94 | 0.0 | -12.96 | 1.81 | -3.72 | 12.42 | 96.78 | 0.01 | 15.31 | 50.21 | 3.48 | -10.96 | 50.76 | -1.05 | 10.08 | 96.23 | 2.37 | 2.14 |
| 21Q2 (10) | 0.94 | -1.05 | 6.82 | 1.88 | -5.05 | 52.85 | 96.77 | 0.7 | -6.42 | 48.52 | 5.55 | -34.51 | 51.30 | 19.66 | -17.19 | 94.00 | -5.24 | -18.64 |
| 21Q1 (9) | 0.95 | 1.06 | 10.47 | 1.98 | 18.56 | 57.14 | 96.10 | -0.34 | -9.54 | 45.97 | -15.54 | -36.23 | 42.87 | -8.26 | -22.48 | 99.20 | -4.73 | -19.37 |
| 20Q4 (8) | 0.94 | -12.96 | -7.84 | 1.67 | 3.73 | 14.38 | 96.43 | 14.89 | 8.14 | 54.43 | -3.48 | -12.42 | 46.73 | 1.34 | -4.71 | 104.13 | 10.53 | 1.81 |
| 20Q3 (7) | 1.08 | 22.73 | 12.5 | 1.61 | 30.89 | 16.67 | 83.93 | -18.84 | -11.29 | 56.39 | -23.89 | -14.55 | 46.11 | -25.57 | -19.81 | 94.21 | -18.46 | -8.62 |
| 20Q2 (6) | 0.88 | 2.33 | -13.73 | 1.23 | -2.38 | -17.45 | 103.41 | -2.66 | 15.48 | 74.09 | 2.77 | 21.02 | 61.95 | 12.03 | 30.94 | 115.54 | -6.09 | 11.68 |
| 20Q1 (5) | 0.86 | -15.69 | -2.27 | 1.26 | -13.7 | 3.28 | 106.24 | 19.14 | 2.97 | 72.09 | 15.99 | -3.71 | 55.30 | 12.77 | -10.55 | 123.03 | 20.29 | 5.86 |
| 19Q4 (4) | 1.02 | 6.25 | 0.0 | 1.46 | 5.8 | 0.0 | 89.17 | -5.75 | 0.0 | 62.15 | -5.82 | 0.0 | 49.04 | -14.71 | 0.0 | 102.28 | -0.8 | 0.0 |
| 19Q3 (3) | 0.96 | -5.88 | 0.0 | 1.38 | -7.38 | 0.0 | 94.61 | 5.65 | 0.0 | 65.99 | 7.79 | 0.0 | 57.50 | 21.54 | 0.0 | 103.10 | -0.35 | 0.0 |
| 19Q2 (2) | 1.02 | 15.91 | 0.0 | 1.49 | 22.13 | 0.0 | 89.55 | -13.21 | 0.0 | 61.22 | -18.23 | 0.0 | 47.31 | -23.47 | 0.0 | 103.46 | -10.98 | 0.0 |
| 19Q1 (1) | 0.88 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 103.18 | 0.0 | 0.0 | 74.87 | 0.0 | 0.0 | 61.82 | 0.0 | 0.0 | 116.22 | 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) | 2.86 | -19.21 | 3.50 | -31.1 | 127.58 | 23.83 | 104.23 | 45.17 | 43.61 | 16.01 | 188.20 | 37.13 |
| 2022 (9) | 3.54 | -6.84 | 5.08 | -27.01 | 103.03 | 7.22 | 71.80 | 36.84 | 37.59 | -12.01 | 137.24 | 29.67 |
| 2021 (8) | 3.80 | 9.83 | 6.96 | 15.81 | 96.09 | -8.95 | 52.47 | -13.54 | 42.72 | -8.01 | 105.84 | -11.63 |
| 2020 (7) | 3.46 | -8.22 | 6.01 | 10.48 | 105.53 | 8.93 | 60.69 | -9.54 | 46.44 | -14.62 | 119.77 | 9.31 |
| 2019 (6) | 3.77 | 0.27 | 5.44 | -13.38 | 96.88 | -0.3 | 67.09 | 15.51 | 54.39 | -13.42 | 109.57 | 18.56 |
| 2018 (5) | 3.76 | 3.87 | 6.28 | -3.83 | 97.17 | -3.54 | 58.08 | 3.86 | 62.82 | -8.86 | 92.42 | 5.35 |
| 2017 (4) | 3.62 | -9.27 | 6.53 | -10.55 | 100.74 | 10.21 | 55.92 | 11.88 | 68.93 | 13.54 | 87.73 | 8.74 |
| 2016 (3) | 3.99 | -3.62 | 7.30 | -5.68 | 91.41 | 3.73 | 49.98 | 6.02 | 60.71 | 9.27 | 80.68 | 1.22 |
| 2015 (2) | 4.14 | -4.39 | 7.74 | -3.73 | 88.12 | 4.59 | 47.14 | 3.88 | 55.56 | -10.7 | 79.71 | 18.25 |
| 2014 (1) | 4.33 | -4.63 | 8.04 | -11.36 | 84.25 | 4.87 | 45.38 | 12.77 | 62.22 | 4.92 | 67.41 | 10.02 |
