- 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) | 1.17 | -7.87 | -5.65 | 0.26 | -13.33 | 13.04 | 77.92 | 8.77 | 6.49 | 345.57 | 15.55 | -11.93 | 70.55 | -2.35 | 23.84 | 352.93 | 18.25 | -13.62 |
| 23Q3 (19) | 1.27 | 0.79 | -7.97 | 0.30 | -9.09 | -11.76 | 71.64 | -0.87 | 8.94 | 299.06 | 7.27 | 11.2 | 72.25 | 13.6 | 118.01 | 298.45 | 3.82 | -1.03 |
| 23Q2 (18) | 1.26 | -26.32 | -18.18 | 0.33 | -5.71 | -2.94 | 72.27 | 35.41 | 22.66 | 278.80 | 6.03 | 2.99 | 63.60 | 34.92 | 259.93 | 287.48 | 6.8 | -7.85 |
| 23Q1 (17) | 1.71 | 37.9 | 18.75 | 0.35 | 52.17 | 29.63 | 53.37 | -27.06 | -15.38 | 262.95 | -32.99 | -20.75 | 47.14 | -17.25 | 139.05 | 269.18 | -34.12 | -28.24 |
| 22Q4 (16) | 1.24 | -10.14 | -21.02 | 0.23 | -32.35 | -11.54 | 73.17 | 11.27 | 26.48 | 392.39 | 45.9 | 11.99 | 56.97 | 71.91 | 180.78 | 408.60 | 35.5 | 5.33 |
| 22Q3 (15) | 1.38 | -10.39 | -13.75 | 0.34 | 0.0 | 36.0 | 65.76 | 11.61 | 15.82 | 268.94 | -0.65 | -27.43 | 33.14 | 87.55 | 28.45 | 301.56 | -3.33 | -24.9 |
| 22Q2 (14) | 1.54 | 6.94 | 1.32 | 0.34 | 25.93 | 41.67 | 58.92 | -6.58 | -1.36 | 270.70 | -18.41 | -27.4 | 17.67 | -10.4 | -45.43 | 311.96 | -16.84 | -22.06 |
| 22Q1 (13) | 1.44 | -8.28 | -16.76 | 0.27 | 3.85 | 22.73 | 63.07 | 9.02 | 20.0 | 331.78 | -5.31 | -20.6 | 19.72 | -2.81 | -29.19 | 375.13 | -3.3 | -15.24 |
| 21Q4 (12) | 1.57 | -1.88 | 13.77 | 0.26 | 4.0 | 52.94 | 57.85 | 1.88 | -12.12 | 350.39 | -5.45 | -33.43 | 20.29 | -21.36 | 11.73 | 387.94 | -3.39 | -32.41 |
| 21Q3 (11) | 1.60 | 5.26 | 22.14 | 0.25 | 4.17 | 31.58 | 56.78 | -4.94 | -18.11 | 370.59 | -0.62 | -24.45 | 25.80 | -20.32 | 1.02 | 401.57 | 0.33 | -24.85 |
| 21Q2 (10) | 1.52 | -12.14 | 78.82 | 0.24 | 9.09 | 60.0 | 59.73 | 13.64 | -44.36 | 372.89 | -10.77 | -39.44 | 32.38 | 16.27 | -59.56 | 400.24 | -9.57 | -37.76 |
| 21Q1 (9) | 1.73 | 25.36 | 20.98 | 0.22 | 29.41 | -37.14 | 52.56 | -20.16 | -17.2 | 417.88 | -20.6 | 59.07 | 27.85 | 53.36 | -40.47 | 442.59 | -22.89 | 58.41 |
| 20Q4 (8) | 1.38 | 5.34 | 4.55 | 0.17 | -10.53 | -48.48 | 65.83 | -5.06 | -4.34 | 526.33 | 7.3 | 92.54 | 18.16 | -28.9 | -62.13 | 574.00 | 7.42 | 95.09 |
| 20Q3 (7) | 1.31 | 54.12 | 0.77 | 0.19 | 26.67 | -50.0 | 69.34 | -35.41 | -0.76 | 490.53 | -20.34 | 104.19 | 25.54 | -68.1 | -40.6 | 534.34 | -16.9 | 100.05 |
| 20Q2 (6) | 0.85 | -40.56 | -43.33 | 0.15 | -57.14 | -64.29 | 107.35 | 69.11 | 76.59 | 615.75 | 134.39 | 185.02 | 80.07 | 71.16 | 78.57 | 643.03 | 130.15 | 177.18 |
| 20Q1 (5) | 1.43 | 8.33 | -1.38 | 0.35 | 6.06 | -5.41 | 63.48 | -7.76 | 1.13 | 262.70 | -3.9 | 8.12 | 46.78 | -2.44 | -11.6 | 279.40 | -5.04 | 10.52 |
| 19Q4 (4) | 1.32 | 1.54 | 0.0 | 0.33 | -13.16 | 0.0 | 68.82 | -1.5 | 0.0 | 273.36 | 13.79 | 0.0 | 47.95 | 11.51 | 0.0 | 294.23 | 10.16 | 0.0 |
| 19Q3 (3) | 1.30 | -13.33 | 0.0 | 0.38 | -9.52 | 0.0 | 69.87 | 14.94 | 0.0 | 240.23 | 11.2 | 0.0 | 43.00 | -4.1 | 0.0 | 267.10 | 15.13 | 0.0 |
| 19Q2 (2) | 1.50 | 3.45 | 0.0 | 0.42 | 13.51 | 0.0 | 60.79 | -3.15 | 0.0 | 216.04 | -11.08 | 0.0 | 44.84 | -15.27 | 0.0 | 231.99 | -8.24 | 0.0 |
| 19Q1 (1) | 1.45 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 62.77 | 0.0 | 0.0 | 242.96 | 0.0 | 0.0 | 52.92 | 0.0 | 0.0 | 252.81 | 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) | 7.03 | -9.17 | 1.21 | 10.0 | 51.94 | 10.07 | 302.79 | -8.92 | 42.58 | 41.18 | 312.15 | -10.67 |
| 2022 (9) | 7.74 | -0.51 | 1.10 | 12.24 | 47.19 | 0.55 | 332.43 | -11.06 | 30.16 | 60.0 | 349.45 | -13.04 |
| 2021 (8) | 7.78 | 45.15 | 0.98 | 11.36 | 46.93 | -31.08 | 373.75 | -9.44 | 18.85 | -55.82 | 401.83 | -8.29 |
| 2020 (7) | 5.36 | -16.51 | 0.88 | -43.23 | 68.09 | 19.75 | 412.73 | 75.18 | 42.67 | -0.49 | 438.15 | 75.55 |
| 2019 (6) | 6.42 | 15.47 | 1.55 | 0.0 | 56.86 | -13.42 | 235.60 | 0.26 | 42.88 | 1.28 | 249.58 | -3.38 |
| 2018 (5) | 5.56 | -12.44 | 1.55 | -6.06 | 65.67 | 14.27 | 234.99 | 5.99 | 42.34 | 6.62 | 258.31 | 7.87 |
| 2017 (4) | 6.35 | -12.17 | 1.65 | -0.6 | 57.47 | 13.91 | 221.71 | 1.01 | 39.71 | -13.26 | 239.47 | 6.83 |
| 2016 (3) | 7.23 | 26.84 | 1.66 | 3.75 | 50.45 | -21.15 | 219.49 | -3.49 | 45.78 | 7.67 | 224.17 | -9.93 |
| 2015 (2) | 5.70 | 2.7 | 1.60 | 13.48 | 63.98 | -2.77 | 227.42 | -12.41 | 42.52 | -9.34 | 248.88 | -10.64 |
| 2014 (1) | 5.55 | 7.35 | 1.41 | 6.02 | 65.80 | -6.8 | 259.63 | -5.22 | 46.90 | -24.16 | 278.52 | -1.47 |
