- 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) | 0.79 | -12.22 | -8.14 | 0.66 | -13.16 | 24.53 | 115.44 | 14.51 | 9.53 | 138.65 | 16.03 | -19.46 | 68.37 | 20.09 | -20.69 | 185.72 | 13.67 | -2.94 |
| 23Q3 (19) | 0.90 | -5.26 | 0.0 | 0.76 | 13.43 | 7.04 | 100.81 | 4.96 | -0.08 | 119.50 | -12.54 | -7.13 | 56.93 | 0.8 | -43.14 | 163.39 | -7.28 | 26.22 |
| 23Q2 (18) | 0.95 | 2.15 | -12.04 | 0.67 | 21.82 | -34.31 | 96.05 | -1.41 | 14.2 | 136.63 | -16.82 | 53.16 | 56.48 | -6.86 | -34.54 | 176.21 | -12.35 | 102.45 |
| 23Q1 (17) | 0.93 | 8.14 | -15.45 | 0.55 | 3.77 | -50.89 | 97.42 | -7.57 | 17.37 | 164.26 | -4.59 | 102.52 | 60.64 | -29.66 | -26.26 | 201.04 | 5.06 | 145.53 |
| 22Q4 (16) | 0.86 | -4.44 | -23.89 | 0.53 | -25.35 | -57.6 | 105.40 | 4.47 | 30.7 | 172.16 | 33.79 | 135.77 | 86.21 | -13.89 | 13.58 | 191.35 | 47.82 | 146.08 |
| 22Q3 (15) | 0.90 | -16.67 | -19.64 | 0.71 | -30.39 | -42.28 | 100.89 | 19.95 | 24.26 | 128.68 | 44.24 | 73.24 | 100.12 | 16.04 | 30.47 | 129.45 | 48.72 | 64.42 |
| 22Q2 (14) | 1.08 | -1.82 | -6.09 | 1.02 | -8.93 | -21.54 | 84.11 | 1.34 | 6.37 | 89.21 | 9.99 | 27.03 | 86.28 | 4.91 | 27.69 | 87.04 | 6.3 | 6.51 |
| 22Q1 (13) | 1.10 | -2.65 | -8.33 | 1.12 | -10.4 | -8.94 | 83.00 | 2.93 | 9.11 | 81.11 | 11.08 | 9.45 | 82.24 | 8.35 | 26.68 | 81.88 | 5.3 | -3.96 |
| 21Q4 (12) | 1.13 | 0.89 | -5.83 | 1.25 | 1.63 | 17.92 | 80.64 | -0.68 | 6.62 | 73.02 | -1.7 | -14.75 | 75.90 | -1.09 | 13.0 | 77.76 | -1.23 | -17.37 |
| 21Q3 (11) | 1.12 | -2.61 | -3.45 | 1.23 | -5.38 | 35.16 | 81.19 | 2.68 | 3.6 | 74.28 | 5.77 | -25.65 | 76.74 | 13.57 | 14.11 | 78.73 | -3.66 | -29.08 |
| 21Q2 (10) | 1.15 | -4.17 | -12.88 | 1.30 | 5.69 | 58.54 | 79.07 | 3.94 | 14.3 | 70.23 | -5.24 | -36.44 | 67.57 | 4.08 | 14.6 | 81.72 | -4.15 | -32.31 |
| 21Q1 (9) | 1.20 | 0.0 | 13.21 | 1.23 | 16.04 | 112.07 | 76.07 | 0.58 | -11.61 | 74.11 | -13.47 | -52.59 | 64.92 | -3.35 | -1.76 | 85.26 | -9.4 | -51.64 |
| 20Q4 (8) | 1.20 | 3.45 | 13.21 | 1.06 | 16.48 | 68.25 | 75.63 | -3.5 | -11.61 | 85.65 | -14.26 | -41.0 | 67.17 | -0.12 | 12.01 | 94.11 | -15.23 | -44.89 |
| 20Q3 (7) | 1.16 | -12.12 | 16.0 | 0.91 | 10.98 | 59.65 | 78.37 | 13.28 | -13.82 | 99.90 | -9.58 | -37.58 | 67.25 | 14.06 | -1.84 | 111.02 | -8.04 | -39.15 |
| 20Q2 (6) | 1.32 | 24.53 | 32.0 | 0.82 | 41.38 | 51.85 | 69.18 | -19.61 | -24.29 | 110.49 | -29.31 | -34.37 | 58.96 | -10.77 | -11.54 | 120.72 | -31.53 | -37.48 |
| 20Q1 (5) | 1.06 | 0.0 | 16.48 | 0.58 | -7.94 | 11.54 | 86.06 | 0.58 | -14.35 | 156.31 | 7.67 | -10.68 | 66.08 | 10.19 | -23.06 | 176.30 | 3.24 | -7.01 |
| 19Q4 (4) | 1.06 | 6.0 | 0.0 | 0.63 | 10.53 | 0.0 | 85.56 | -5.92 | 0.0 | 145.18 | -9.29 | 0.0 | 59.97 | -12.47 | 0.0 | 170.77 | -6.41 | 0.0 |
| 19Q3 (3) | 1.00 | 0.0 | 0.0 | 0.57 | 5.56 | 0.0 | 90.94 | -0.48 | 0.0 | 160.04 | -4.94 | 0.0 | 68.51 | 2.79 | 0.0 | 182.46 | -5.51 | 0.0 |
| 19Q2 (2) | 1.00 | 9.89 | 0.0 | 0.54 | 3.85 | 0.0 | 91.38 | -9.06 | 0.0 | 168.36 | -3.79 | 0.0 | 66.65 | -22.4 | 0.0 | 193.09 | 1.85 | 0.0 |
| 19Q1 (1) | 0.91 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 100.48 | 0.0 | 0.0 | 175.00 | 0.0 | 0.0 | 85.89 | 0.0 | 0.0 | 189.59 | 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) | 3.71 | -18.1 | 2.59 | -24.05 | 98.43 | 22.15 | 140.85 | 31.77 | 56.97 | -15.31 | 182.32 | 51.69 |
| 2022 (9) | 4.53 | -1.31 | 3.41 | -23.71 | 80.58 | 1.41 | 106.89 | 30.94 | 67.27 | -11.97 | 120.19 | 41.95 |
| 2021 (8) | 4.59 | 0.88 | 4.47 | 32.25 | 79.46 | -1.01 | 81.63 | -24.37 | 76.42 | 15.19 | 84.67 | -30.52 |
| 2020 (7) | 4.55 | 17.88 | 3.38 | 44.44 | 80.27 | -15.15 | 107.94 | -30.7 | 66.34 | -17.68 | 121.87 | -28.21 |
| 2019 (6) | 3.86 | -13.45 | 2.34 | -34.27 | 94.60 | 15.49 | 155.76 | 51.72 | 80.59 | 8.23 | 169.77 | 54.18 |
| 2018 (5) | 4.46 | 11.5 | 3.56 | -13.17 | 81.91 | -10.26 | 102.66 | 15.28 | 74.46 | -7.8 | 110.11 | 10.59 |
| 2017 (4) | 4.00 | -13.04 | 4.10 | 0.99 | 91.27 | 15.09 | 89.05 | -1.0 | 80.76 | 10.06 | 99.57 | 3.86 |
| 2016 (3) | 4.60 | 15.87 | 4.06 | 10.63 | 79.30 | -13.66 | 89.95 | -9.5 | 73.38 | 3.41 | 95.87 | -20.29 |
| 2015 (2) | 3.97 | 2.06 | 3.67 | -17.16 | 91.85 | -1.98 | 99.39 | 20.69 | 70.96 | -4.75 | 120.27 | 18.42 |
| 2014 (1) | 3.89 | 16.12 | 4.43 | 22.38 | 93.71 | -13.92 | 82.35 | -18.39 | 74.50 | 13.48 | 101.56 | -29.53 |
