- 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 | -13.25 | 7.46 | 1.10 | -8.33 | 27.91 | 125.80 | 14.49 | -6.97 | 82.58 | 8.77 | -21.87 | 85.10 | 16.99 | 15.36 | 123.28 | 9.04 | -26.25 |
| 23Q3 (19) | 0.83 | -1.19 | 18.57 | 1.20 | 11.11 | 25.0 | 109.88 | 0.87 | -15.15 | 75.92 | -10.3 | -19.66 | 72.74 | 6.28 | -5.09 | 113.06 | -9.65 | -23.28 |
| 23Q2 (18) | 0.84 | 16.67 | 9.09 | 1.08 | 33.33 | 14.89 | 108.93 | -13.71 | -7.72 | 84.64 | -24.45 | -12.77 | 68.44 | -14.55 | -16.05 | 125.13 | -20.89 | -6.31 |
| 23Q1 (17) | 0.72 | 7.46 | 1.41 | 0.81 | -5.81 | -6.9 | 126.24 | -6.64 | -1.96 | 112.03 | 5.99 | 7.62 | 80.09 | 8.57 | -5.78 | 158.18 | -5.37 | 6.98 |
| 22Q4 (16) | 0.67 | -4.29 | -11.84 | 0.86 | -10.42 | -10.42 | 135.22 | 4.42 | 12.26 | 105.70 | 11.85 | 11.84 | 73.77 | -3.74 | -7.58 | 167.16 | 13.44 | 23.7 |
| 22Q3 (15) | 0.70 | -9.09 | -16.67 | 0.96 | 2.13 | -1.03 | 129.50 | 9.71 | 19.14 | 94.50 | -2.61 | 0.98 | 76.64 | -5.99 | -1.5 | 147.36 | 10.33 | 18.39 |
| 22Q2 (14) | 0.77 | 8.45 | -4.94 | 0.94 | 8.05 | 10.59 | 118.04 | -8.33 | 4.68 | 97.03 | -6.79 | -9.51 | 81.52 | -4.09 | -6.42 | 133.56 | -9.67 | 0.5 |
| 22Q1 (13) | 0.71 | -6.58 | -7.79 | 0.87 | -9.37 | 4.82 | 128.76 | 6.9 | 8.9 | 104.10 | 10.15 | -4.75 | 85.00 | 6.49 | -6.27 | 147.86 | 9.42 | 8.05 |
| 21Q4 (12) | 0.76 | -9.52 | -3.8 | 0.96 | -1.03 | 6.67 | 120.45 | 10.81 | 4.99 | 94.51 | 0.99 | -6.81 | 79.82 | 2.58 | -3.74 | 135.13 | 8.56 | 1.43 |
| 21Q3 (11) | 0.84 | 3.7 | 5.0 | 0.97 | 14.12 | 12.79 | 108.70 | -3.6 | -4.35 | 93.58 | -12.73 | -11.4 | 77.81 | -10.68 | -11.04 | 124.47 | -6.34 | -5.55 |
| 21Q2 (10) | 0.81 | 5.19 | -10.99 | 0.85 | 2.41 | -14.14 | 112.76 | -4.63 | 12.9 | 107.23 | -1.88 | 16.39 | 87.11 | -3.95 | 19.54 | 132.89 | -2.89 | 11.54 |
| 21Q1 (9) | 0.77 | -2.53 | 22.22 | 0.83 | -7.78 | 1.22 | 118.24 | 3.06 | -17.8 | 109.29 | 7.76 | -1.86 | 90.69 | 9.37 | 1.17 | 136.84 | 2.71 | -17.35 |
| 20Q4 (8) | 0.79 | -1.25 | 6.76 | 0.90 | 4.65 | -12.62 | 114.73 | 0.96 | -6.31 | 101.42 | -3.98 | 14.29 | 82.92 | -5.2 | 4.11 | 133.23 | 1.1 | 1.27 |
| 20Q3 (7) | 0.80 | -12.09 | 5.26 | 0.86 | -13.13 | -20.37 | 113.64 | 13.78 | -5.13 | 105.62 | 14.64 | 25.8 | 87.47 | 20.04 | 20.1 | 131.78 | 10.61 | 0.66 |
| 20Q2 (6) | 0.91 | 44.44 | 9.64 | 0.99 | 20.73 | -7.48 | 99.88 | -30.56 | -9.27 | 92.13 | -17.27 | 8.54 | 72.87 | -18.71 | 7.07 | 119.14 | -28.04 | -6.12 |
| 20Q1 (5) | 0.63 | -14.86 | -8.7 | 0.82 | -20.39 | -8.89 | 143.84 | 17.46 | 9.65 | 111.36 | 25.49 | 10.43 | 89.64 | 12.54 | 18.54 | 165.56 | 25.84 | 5.86 |
| 19Q4 (4) | 0.74 | -2.63 | 0.0 | 1.03 | -4.63 | 0.0 | 122.46 | 2.23 | 0.0 | 88.74 | 5.69 | 0.0 | 79.65 | 9.36 | 0.0 | 131.56 | 0.49 | 0.0 |
| 19Q3 (3) | 0.76 | -8.43 | 0.0 | 1.08 | 0.93 | 0.0 | 119.79 | 8.81 | 0.0 | 83.96 | -1.08 | 0.0 | 72.83 | 7.01 | 0.0 | 130.92 | 3.16 | 0.0 |
| 19Q2 (2) | 0.83 | 20.29 | 0.0 | 1.07 | 18.89 | 0.0 | 110.09 | -16.08 | 0.0 | 84.88 | -15.83 | 0.0 | 68.06 | -10.0 | 0.0 | 126.91 | -18.86 | 0.0 |
| 19Q1 (1) | 0.69 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 131.18 | 0.0 | 0.0 | 100.84 | 0.0 | 0.0 | 75.62 | 0.0 | 0.0 | 156.40 | 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) | 3.11 | 0.97 | 3.94 | 4.79 | 117.31 | -0.96 | 92.69 | -4.53 | 76.20 | 1.24 | 133.80 | -4.62 |
| 2022 (9) | 3.08 | -5.81 | 3.76 | -2.84 | 118.45 | 6.01 | 97.09 | 2.95 | 75.27 | -5.69 | 140.28 | 11.13 |
| 2021 (8) | 3.27 | 10.85 | 3.87 | 12.17 | 111.73 | -9.68 | 94.31 | -10.8 | 79.81 | -14.38 | 126.23 | -7.33 |
| 2020 (7) | 2.95 | -3.59 | 3.45 | -14.81 | 123.70 | 3.78 | 105.73 | 17.39 | 93.21 | 24.21 | 136.22 | 1.48 |
| 2019 (6) | 3.06 | -6.71 | 4.05 | -2.64 | 119.19 | 7.03 | 90.07 | 2.61 | 75.04 | 7.03 | 134.23 | 4.04 |
| 2018 (5) | 3.28 | 4.79 | 4.16 | 10.93 | 111.36 | -4.44 | 87.78 | -9.81 | 70.11 | -15.36 | 129.02 | -1.53 |
| 2017 (4) | 3.13 | 0.97 | 3.75 | -0.79 | 116.54 | -0.98 | 97.33 | 0.66 | 82.83 | 7.87 | 131.03 | -4.77 |
| 2016 (3) | 3.10 | 19.23 | 3.78 | -5.03 | 117.69 | -16.28 | 96.69 | 5.35 | 76.79 | -1.82 | 137.59 | -10.74 |
| 2015 (2) | 2.60 | -7.47 | 3.98 | -13.48 | 140.58 | 8.33 | 91.78 | 15.62 | 78.21 | -0.55 | 154.15 | 18.11 |
| 2014 (1) | 2.81 | -14.59 | 4.60 | -0.86 | 129.77 | 16.79 | 79.38 | 0.97 | 78.64 | 18.22 | 130.51 | 5.92 |
