- 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) | 1.24 | -6.77 | -23.46 | 0.58 | -7.94 | -1.69 | 73.30 | 7.02 | 30.29 | 158.17 | 9.4 | 2.5 | 72.72 | 30.67 | 25.1 | 158.74 | 0.84 | 4.14 |
| 23Q3 (19) | 1.33 | -3.62 | -22.67 | 0.63 | 10.53 | 10.53 | 68.49 | 3.99 | 29.59 | 144.58 | -9.01 | -9.3 | 55.65 | 20.35 | 2.62 | 157.41 | -11.82 | -0.39 |
| 23Q2 (18) | 1.38 | 0.0 | -9.8 | 0.57 | 9.62 | 18.75 | 65.86 | -0.38 | 10.69 | 158.89 | -9.55 | -15.61 | 46.24 | -17.56 | -21.98 | 178.51 | -3.87 | -5.3 |
| 23Q1 (17) | 1.38 | -14.81 | -22.47 | 0.52 | -11.86 | -5.45 | 66.11 | 17.51 | 29.63 | 175.67 | 13.84 | 5.79 | 56.09 | -3.51 | -12.54 | 185.69 | 21.82 | 21.42 |
| 22Q4 (16) | 1.62 | -5.81 | 12.5 | 0.59 | 3.51 | 13.46 | 56.26 | 6.45 | -11.14 | 154.31 | -3.19 | -12.07 | 58.13 | 7.19 | -20.73 | 152.43 | -3.54 | -7.89 |
| 22Q3 (15) | 1.72 | 12.42 | 35.43 | 0.57 | 18.75 | -9.52 | 52.85 | -11.18 | -26.38 | 159.40 | -15.33 | 9.55 | 54.23 | -8.5 | 6.06 | 158.02 | -16.17 | -4.9 |
| 22Q2 (14) | 1.53 | -14.04 | -35.71 | 0.48 | -12.73 | -52.48 | 59.50 | 16.67 | 55.35 | 188.27 | 13.37 | 108.22 | 59.27 | -7.58 | 99.97 | 188.50 | 23.26 | 90.25 |
| 22Q1 (13) | 1.78 | 23.61 | 23.61 | 0.55 | 5.77 | 3.77 | 51.00 | -19.44 | -19.32 | 166.06 | -5.38 | -4.18 | 64.13 | -12.55 | -0.53 | 152.93 | -7.58 | -11.11 |
| 21Q4 (12) | 1.44 | 13.39 | -17.71 | 0.52 | -17.46 | -22.39 | 63.31 | -11.81 | 21.47 | 175.50 | 20.62 | 29.14 | 73.33 | 43.42 | 39.2 | 165.48 | -0.41 | 22.27 |
| 21Q3 (11) | 1.27 | -46.64 | -29.05 | 0.63 | -37.62 | 10.53 | 71.79 | 87.44 | 41.51 | 145.50 | 60.92 | -9.55 | 51.13 | 72.5 | -7.29 | 166.16 | 67.7 | 6.21 |
| 21Q2 (10) | 2.38 | 65.28 | 37.57 | 1.01 | 90.57 | 98.04 | 38.30 | -39.41 | -27.37 | 90.42 | -47.82 | -49.26 | 29.64 | -54.03 | -54.13 | 99.08 | -42.41 | -40.42 |
| 21Q1 (9) | 1.44 | -17.71 | -22.99 | 0.53 | -20.9 | -8.62 | 63.21 | 21.28 | 29.79 | 173.30 | 27.52 | 11.04 | 64.47 | 22.38 | 6.51 | 172.04 | 27.12 | 19.27 |
| 20Q4 (8) | 1.75 | -2.23 | -11.17 | 0.67 | 17.54 | -1.47 | 52.12 | 2.74 | 12.79 | 135.90 | -15.52 | 1.95 | 52.68 | -4.48 | 4.9 | 135.34 | -13.49 | 4.67 |
| 20Q3 (7) | 1.79 | 3.47 | 22.6 | 0.57 | 11.76 | 14.0 | 50.73 | -3.79 | -18.49 | 160.87 | -9.72 | -11.32 | 55.15 | -14.65 | -21.77 | 156.45 | -5.93 | -9.64 |
| 20Q2 (6) | 1.73 | -7.49 | 26.28 | 0.51 | -12.07 | -7.27 | 52.73 | 8.28 | -20.5 | 178.19 | 14.17 | 7.03 | 64.62 | 6.76 | -3.18 | 166.31 | 15.3 | 0.15 |
| 20Q1 (5) | 1.87 | -5.08 | 42.75 | 0.58 | -14.71 | 3.57 | 48.70 | 5.39 | -30.03 | 156.07 | 17.08 | -3.54 | 60.53 | 20.53 | -9.58 | 144.24 | 11.55 | -12.29 |
| 19Q4 (4) | 1.97 | 34.93 | 0.0 | 0.68 | 36.0 | 0.0 | 46.21 | -25.76 | 0.0 | 133.30 | -26.52 | 0.0 | 50.22 | -28.77 | 0.0 | 129.30 | -25.32 | 0.0 |
| 19Q3 (3) | 1.46 | 6.57 | 0.0 | 0.50 | -9.09 | 0.0 | 62.24 | -6.17 | 0.0 | 181.41 | 8.97 | 0.0 | 70.50 | 5.63 | 0.0 | 173.15 | 4.27 | 0.0 |
| 19Q2 (2) | 1.37 | 4.58 | 0.0 | 0.55 | -1.79 | 0.0 | 66.33 | -4.7 | 0.0 | 166.48 | 2.89 | 0.0 | 66.74 | -0.3 | 0.0 | 166.06 | 0.97 | 0.0 |
| 19Q1 (1) | 1.31 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 69.60 | 0.0 | 0.0 | 161.80 | 0.0 | 0.0 | 66.94 | 0.0 | 0.0 | 164.46 | 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) | 5.44 | -20.58 | 2.20 | -2.65 | 67.12 | 26.05 | 165.69 | 2.41 | 68.77 | 4.9 | 164.05 | 9.75 |
| 2022 (9) | 6.85 | -4.99 | 2.26 | -17.22 | 53.25 | 5.26 | 161.79 | 21.11 | 65.56 | 15.48 | 149.48 | 17.32 |
| 2021 (8) | 7.21 | 24.1 | 2.73 | 8.76 | 50.59 | -19.52 | 133.59 | -8.31 | 56.77 | 2.68 | 127.41 | -16.87 |
| 2020 (7) | 5.81 | 5.83 | 2.51 | 8.19 | 62.86 | -5.45 | 145.69 | -7.45 | 55.29 | -6.72 | 153.26 | -6.9 |
| 2019 (6) | 5.49 | -0.72 | 2.32 | -9.73 | 66.48 | 0.64 | 157.41 | 11.04 | 59.27 | -1.84 | 164.62 | 11.65 |
| 2018 (5) | 5.53 | -14.26 | 2.57 | -17.36 | 66.06 | 16.78 | 141.76 | 20.89 | 60.38 | -6.07 | 147.44 | 34.59 |
| 2017 (4) | 6.45 | -18.66 | 3.11 | -10.37 | 56.57 | 22.98 | 117.26 | 11.55 | 64.28 | 11.17 | 109.55 | 17.42 |
| 2016 (3) | 7.93 | -9.06 | 3.47 | 2.36 | 46.00 | 9.94 | 105.12 | -2.38 | 57.82 | 23.47 | 93.30 | -9.14 |
| 2015 (2) | 8.72 | -2.35 | 3.39 | 0.3 | 41.84 | 2.35 | 107.68 | -0.25 | 46.83 | -5.16 | 102.69 | 3.26 |
| 2014 (1) | 8.93 | 29.42 | 3.38 | 9.39 | 40.88 | -22.71 | 107.95 | -8.61 | 49.38 | -15.23 | 99.45 | -11.8 |
