- 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) | 1.48 | 8.03 | 13.85 | 0.56 | 0.0 | -11.11 | 61.54 | -7.21 | -11.82 | 163.63 | 0.94 | 13.97 | 48.51 | 2.97 | 1.19 | 176.66 | -2.56 | 6.8 |
| 23Q3 (19) | 1.37 | -0.72 | -2.84 | 0.56 | -9.68 | -9.68 | 66.32 | 0.85 | 2.85 | 162.10 | 11.15 | 9.66 | 47.11 | 26.23 | 3.72 | 181.30 | 4.03 | 8.63 |
| 23Q2 (18) | 1.38 | 20.0 | 3.76 | 0.62 | 14.81 | -1.59 | 65.76 | -16.61 | -3.97 | 145.84 | -12.98 | 0.57 | 37.32 | -27.83 | -22.15 | 174.28 | -10.51 | 5.27 |
| 23Q1 (17) | 1.15 | -11.54 | -11.54 | 0.54 | -14.29 | -22.86 | 78.86 | 13.0 | 12.61 | 167.59 | 16.73 | 28.38 | 51.71 | 7.86 | 4.13 | 194.74 | 17.73 | 29.05 |
| 22Q4 (16) | 1.30 | -7.8 | -7.14 | 0.63 | 1.61 | -23.17 | 69.79 | 8.24 | 7.5 | 143.57 | -2.88 | 29.61 | 47.94 | 5.55 | 13.23 | 165.41 | -0.89 | 24.04 |
| 22Q3 (15) | 1.41 | 6.02 | -0.7 | 0.62 | -1.59 | -17.33 | 64.48 | -5.84 | 0.28 | 147.82 | 1.93 | 22.62 | 45.42 | -5.26 | 21.74 | 166.89 | 0.8 | 13.12 |
| 22Q2 (14) | 1.33 | 2.31 | 9.02 | 0.63 | -10.0 | 6.78 | 68.48 | -2.21 | -8.56 | 145.02 | 11.09 | -6.12 | 47.94 | -3.46 | -0.6 | 165.56 | 9.72 | -8.6 |
| 22Q1 (13) | 1.30 | -7.14 | -4.41 | 0.70 | -14.63 | 9.37 | 70.03 | 7.87 | 4.34 | 130.54 | 17.85 | -7.9 | 49.66 | 17.29 | 16.82 | 150.90 | 13.16 | -9.29 |
| 21Q4 (12) | 1.40 | -1.41 | -2.1 | 0.82 | 9.33 | 36.67 | 64.92 | 0.96 | 1.76 | 110.77 | -8.11 | -27.28 | 42.34 | 13.48 | 1.39 | 133.35 | -9.62 | -23.52 |
| 21Q3 (11) | 1.42 | 16.39 | 7.58 | 0.75 | 27.12 | 29.31 | 64.30 | -14.14 | -6.47 | 120.55 | -21.96 | -23.52 | 37.31 | -22.64 | -21.88 | 147.54 | -18.54 | -17.4 |
| 21Q2 (10) | 1.22 | -10.29 | -12.23 | 0.59 | -7.81 | -9.23 | 74.89 | 11.58 | 14.67 | 154.47 | 8.99 | 10.9 | 48.23 | 13.46 | 9.04 | 181.13 | 8.88 | 12.95 |
| 21Q1 (9) | 1.36 | -4.9 | -4.23 | 0.64 | 6.67 | 0.0 | 67.12 | 5.2 | 5.07 | 141.73 | -6.95 | -0.85 | 42.51 | 1.8 | 10.07 | 166.35 | -4.59 | -1.1 |
| 20Q4 (8) | 1.43 | 8.33 | 21.19 | 0.60 | 3.45 | 13.21 | 63.80 | -7.2 | -17.42 | 152.32 | -3.37 | -10.73 | 41.76 | -12.56 | -5.18 | 174.36 | -2.38 | -14.46 |
| 20Q3 (7) | 1.32 | -5.04 | 2.33 | 0.58 | -10.77 | -3.33 | 68.75 | 5.27 | -2.33 | 157.63 | 13.17 | 3.6 | 47.76 | 7.98 | -7.64 | 178.62 | 11.38 | 4.57 |
| 20Q2 (6) | 1.39 | -2.11 | 19.83 | 0.65 | 1.56 | 3.17 | 65.31 | 2.24 | -16.4 | 139.29 | -2.55 | -3.94 | 44.23 | 14.53 | -34.0 | 160.37 | -4.66 | 2.72 |
| 20Q1 (5) | 1.42 | 20.34 | 31.48 | 0.64 | 20.75 | -16.88 | 63.88 | -17.32 | -24.45 | 142.94 | -16.22 | 20.68 | 38.62 | -12.31 | -35.46 | 168.20 | -17.48 | 17.49 |
| 19Q4 (4) | 1.18 | -8.53 | 0.0 | 0.53 | -11.67 | 0.0 | 77.26 | 9.76 | 0.0 | 170.62 | 12.14 | 0.0 | 44.04 | -14.83 | 0.0 | 203.83 | 19.32 | 0.0 |
| 19Q3 (3) | 1.29 | 11.21 | 0.0 | 0.60 | -4.76 | 0.0 | 70.39 | -9.9 | 0.0 | 152.15 | 4.92 | 0.0 | 51.71 | -22.84 | 0.0 | 170.82 | 9.42 | 0.0 |
| 19Q2 (2) | 1.16 | 7.41 | 0.0 | 0.63 | -18.18 | 0.0 | 78.12 | -7.6 | 0.0 | 145.01 | 22.42 | 0.0 | 67.02 | 12.0 | 0.0 | 156.12 | 9.05 | 0.0 |
| 19Q1 (1) | 1.08 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 84.55 | 0.0 | 0.0 | 118.45 | 0.0 | 0.0 | 59.84 | 0.0 | 0.0 | 143.16 | 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) | 5.13 | -2.47 | 2.23 | -19.2 | 71.12 | 2.58 | 163.97 | 23.84 | 54.22 | 2.03 | 180.87 | 21.71 |
| 2022 (9) | 5.26 | -1.68 | 2.76 | -4.17 | 69.33 | 1.67 | 132.41 | 4.43 | 53.14 | 20.66 | 148.61 | -1.54 |
| 2021 (8) | 5.35 | -8.08 | 2.88 | 16.13 | 68.19 | 8.74 | 126.79 | -13.76 | 44.04 | 25.15 | 150.94 | -13.52 |
| 2020 (7) | 5.82 | 27.07 | 2.48 | -2.75 | 62.71 | -21.39 | 147.02 | 2.53 | 35.19 | -29.63 | 174.53 | 0.8 |
| 2019 (6) | 4.58 | -14.71 | 2.55 | -15.0 | 79.77 | 17.45 | 143.39 | 17.8 | 50.01 | -16.47 | 173.15 | 33.43 |
| 2018 (5) | 5.37 | -7.89 | 3.00 | 35.14 | 67.92 | 8.55 | 121.72 | -26.05 | 59.87 | 15.02 | 129.77 | -25.89 |
| 2017 (4) | 5.83 | -6.27 | 2.22 | 29.07 | 62.57 | 6.59 | 164.60 | -22.45 | 52.05 | 41.48 | 175.11 | -25.21 |
| 2016 (3) | 6.22 | -19.43 | 1.72 | -32.81 | 58.70 | 24.15 | 212.24 | 48.83 | 36.79 | 40.9 | 234.15 | 42.97 |
| 2015 (2) | 7.72 | 54.09 | 2.56 | -27.07 | 47.28 | -35.09 | 142.61 | 37.23 | 26.11 | -40.79 | 163.78 | 23.47 |
| 2014 (1) | 5.01 | -5.11 | 3.51 | -6.65 | 72.84 | 5.31 | 103.92 | 7.01 | 44.10 | 6.52 | 132.65 | 6.23 |
