- 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) | 0.61 | -15.28 | -12.86 | 2.09 | -2.79 | 29.01 | 148.01 | 17.38 | 13.17 | 43.59 | 3.05 | -22.19 | 84.47 | 17.37 | 25.38 | 107.13 | 11.1 | -10.3 |
| 23Q3 (19) | 0.72 | -7.69 | 7.46 | 2.15 | 8.04 | 31.9 | 126.09 | 8.32 | -6.77 | 42.30 | -7.46 | -24.14 | 71.97 | 19.47 | 12.68 | 96.43 | -5.35 | -24.15 |
| 23Q2 (18) | 0.78 | 21.88 | 21.88 | 1.99 | 25.16 | 22.09 | 116.41 | -18.06 | -17.63 | 45.71 | -20.23 | -18.08 | 60.24 | -15.84 | -15.5 | 101.88 | -20.27 | -19.04 |
| 23Q1 (17) | 0.64 | -8.57 | -7.25 | 1.59 | -1.85 | -12.15 | 142.07 | 8.63 | 7.05 | 57.30 | 2.28 | 13.76 | 71.58 | 6.25 | -5.79 | 127.78 | 6.99 | 19.3 |
| 22Q4 (16) | 0.70 | 4.48 | -1.41 | 1.62 | -0.61 | -14.29 | 130.78 | -3.3 | 2.42 | 56.02 | 0.47 | 16.15 | 67.37 | 5.48 | -11.44 | 119.43 | -6.06 | 19.6 |
| 22Q3 (15) | 0.67 | 4.69 | -12.99 | 1.63 | 0.0 | -15.54 | 135.25 | -4.3 | 14.03 | 55.76 | -0.07 | 18.04 | 63.87 | -10.41 | -8.46 | 127.14 | 1.03 | 32.33 |
| 22Q2 (14) | 0.64 | -7.25 | -14.67 | 1.63 | -9.94 | -10.44 | 141.33 | 6.5 | 15.73 | 55.80 | 10.78 | 11.42 | 71.29 | -6.17 | -0.07 | 125.84 | 17.49 | 24.75 |
| 22Q1 (13) | 0.69 | -2.82 | -5.48 | 1.81 | -4.23 | -2.69 | 132.71 | 3.93 | 6.46 | 50.37 | 4.44 | 2.82 | 75.98 | -0.12 | 2.15 | 107.11 | 7.26 | 7.9 |
| 21Q4 (12) | 0.71 | -7.79 | -5.33 | 1.89 | -2.07 | -6.44 | 127.69 | 7.66 | 4.68 | 48.23 | 2.1 | 7.3 | 76.07 | 9.03 | 2.8 | 99.86 | 3.93 | 7.45 |
| 21Q3 (11) | 0.77 | 2.67 | -9.41 | 1.93 | 6.04 | -13.06 | 118.61 | -2.87 | 11.41 | 47.24 | -5.67 | 15.19 | 69.77 | -2.2 | 10.1 | 96.08 | -4.75 | 14.24 |
| 21Q2 (10) | 0.75 | 2.74 | -7.41 | 1.82 | -2.15 | -6.67 | 122.12 | -2.04 | 8.12 | 50.08 | 2.22 | 7.49 | 71.34 | -4.09 | 18.94 | 100.87 | 1.61 | 1.33 |
| 21Q1 (9) | 0.73 | -2.67 | 7.35 | 1.86 | -7.92 | 10.71 | 124.66 | 2.2 | -7.38 | 48.99 | 8.99 | -9.46 | 74.38 | 0.51 | 2.38 | 99.27 | 6.81 | -14.47 |
| 20Q4 (8) | 0.75 | -11.76 | -1.32 | 2.02 | -9.01 | -6.05 | 121.98 | 14.58 | 2.04 | 44.95 | 9.61 | 6.26 | 74.00 | 16.77 | 11.26 | 92.94 | 10.51 | -2.51 |
| 20Q3 (7) | 0.85 | 4.94 | 13.33 | 2.22 | 13.85 | 0.91 | 106.46 | -5.75 | -12.67 | 41.01 | -11.98 | -0.8 | 63.37 | 5.65 | -3.55 | 84.10 | -15.52 | -13.79 |
| 20Q2 (6) | 0.81 | 19.12 | 8.0 | 1.95 | 16.07 | -7.58 | 112.95 | -16.08 | -7.06 | 46.59 | -13.9 | 8.02 | 59.98 | -17.44 | -7.85 | 99.55 | -14.23 | -0.03 |
| 20Q1 (5) | 0.68 | -10.53 | 3.03 | 1.68 | -21.86 | -5.62 | 134.60 | 12.6 | -2.92 | 54.11 | 27.92 | 5.75 | 72.65 | 9.23 | -2.06 | 116.07 | 21.76 | 0.37 |
| 19Q4 (4) | 0.76 | 1.33 | 0.0 | 2.15 | -2.27 | 0.0 | 119.54 | -1.94 | 0.0 | 42.30 | 2.32 | 0.0 | 66.51 | 1.23 | 0.0 | 95.33 | -2.28 | 0.0 |
| 19Q3 (3) | 0.75 | 0.0 | 0.0 | 2.20 | 4.27 | 0.0 | 121.91 | 0.31 | 0.0 | 41.34 | -4.15 | 0.0 | 65.70 | 0.94 | 0.0 | 97.55 | -2.04 | 0.0 |
| 19Q2 (2) | 0.75 | 13.64 | 0.0 | 2.11 | 18.54 | 0.0 | 121.53 | -12.35 | 0.0 | 43.13 | -15.71 | 0.0 | 65.09 | -12.25 | 0.0 | 99.58 | -13.89 | 0.0 |
| 19Q1 (1) | 0.66 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 138.65 | 0.0 | 0.0 | 51.17 | 0.0 | 0.0 | 74.18 | 0.0 | 0.0 | 115.64 | 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) | 2.69 | -2.89 | 7.65 | 9.91 | 135.77 | 3.1 | 47.69 | -9.13 | 74.68 | -4.96 | 108.78 | 3.03 |
| 2022 (9) | 2.77 | -3.15 | 6.96 | -11.11 | 131.69 | 3.27 | 52.48 | 12.52 | 78.58 | 2.52 | 105.58 | 8.28 |
| 2021 (8) | 2.86 | -1.04 | 7.83 | -2.25 | 127.52 | 1.02 | 46.64 | 2.33 | 76.65 | 5.69 | 97.51 | -1.78 |
| 2020 (7) | 2.89 | -3.99 | 8.01 | -1.48 | 126.23 | 3.97 | 45.58 | 1.54 | 72.52 | 8.29 | 99.28 | -0.04 |
| 2019 (6) | 3.01 | 19.92 | 8.13 | 8.54 | 121.41 | -16.54 | 44.89 | -7.88 | 66.97 | -11.27 | 99.32 | -16.34 |
| 2018 (5) | 2.51 | 3.29 | 7.49 | -7.76 | 145.47 | -3.31 | 48.73 | 8.46 | 75.48 | 10.01 | 118.72 | -6.36 |
| 2017 (4) | 2.43 | 5.19 | 8.12 | 4.64 | 150.45 | -4.77 | 44.93 | -4.42 | 68.61 | -2.33 | 126.78 | -5.91 |
| 2016 (3) | 2.31 | 6.45 | 7.76 | 14.12 | 157.98 | -6.1 | 47.01 | -12.39 | 70.25 | -4.21 | 134.74 | -9.3 |
| 2015 (2) | 2.17 | -15.23 | 6.80 | -12.26 | 168.24 | 18.23 | 53.66 | 13.95 | 73.34 | 29.53 | 148.56 | 11.89 |
| 2014 (1) | 2.56 | 9.4 | 7.75 | 31.58 | 142.30 | -8.74 | 47.09 | -24.04 | 56.62 | -20.83 | 132.77 | -9.3 |
