- 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) | 1.01 | 14.77 | 10.99 | 0.57 | 9.62 | -1.72 | 90.15 | -13.25 | -10.07 | 158.88 | -9.94 | 1.47 | 37.70 | 2.78 | -19.77 | 211.33 | -13.26 | 0.71 |
| 23Q3 (19) | 0.88 | 0.0 | -12.0 | 0.52 | -8.77 | -20.0 | 103.92 | 0.6 | 14.05 | 176.41 | 10.35 | 25.22 | 36.68 | 5.52 | -25.08 | 243.65 | 6.67 | 33.11 |
| 23Q2 (18) | 0.88 | -12.0 | -15.38 | 0.57 | -3.39 | -18.57 | 103.30 | 13.85 | 17.56 | 159.87 | 4.52 | 23.56 | 34.76 | -13.68 | -33.26 | 228.41 | 12.28 | 38.29 |
| 23Q1 (17) | 1.00 | 9.89 | 5.26 | 0.59 | 1.72 | -23.38 | 90.73 | -9.49 | -5.03 | 152.96 | -2.31 | 28.88 | 40.27 | -14.3 | -33.58 | 203.43 | -3.05 | 32.45 |
| 22Q4 (16) | 0.91 | -9.0 | -12.5 | 0.58 | -10.77 | -35.56 | 100.24 | 10.01 | 14.48 | 156.58 | 11.14 | 54.14 | 46.99 | -4.02 | -29.54 | 209.83 | 14.64 | 71.35 |
| 22Q3 (15) | 1.00 | -3.85 | -10.71 | 0.65 | -7.14 | -32.99 | 91.12 | 3.7 | 12.48 | 140.88 | 8.88 | 50.14 | 48.96 | -5.99 | -22.62 | 183.04 | 10.82 | 64.06 |
| 22Q2 (14) | 1.04 | 9.47 | -7.96 | 0.70 | -9.09 | -27.08 | 87.87 | -8.03 | 8.75 | 129.39 | 9.02 | 36.19 | 52.08 | -14.1 | -3.57 | 165.17 | 7.54 | 35.61 |
| 22Q1 (13) | 0.95 | -8.65 | -6.86 | 0.77 | -14.44 | -7.23 | 95.54 | 9.11 | 6.93 | 118.68 | 16.83 | 8.45 | 60.63 | -9.09 | 21.62 | 153.59 | 25.42 | 3.13 |
| 21Q4 (12) | 1.04 | -7.14 | 8.33 | 0.90 | -7.22 | 13.92 | 87.56 | 8.09 | -7.83 | 101.58 | 8.26 | -11.52 | 66.69 | 5.41 | 35.11 | 122.46 | 9.76 | -23.67 |
| 21Q3 (11) | 1.12 | -0.88 | 4.67 | 0.97 | 1.04 | 12.79 | 81.01 | 0.26 | -4.59 | 93.83 | -1.24 | -11.28 | 63.27 | 17.14 | 27.48 | 111.57 | -8.4 | -20.89 |
| 21Q2 (10) | 1.13 | 10.78 | -0.88 | 0.96 | 15.66 | 24.68 | 80.80 | -9.57 | 1.06 | 95.01 | -13.18 | -19.94 | 54.01 | 8.35 | 8.89 | 121.80 | -18.22 | -18.27 |
| 21Q1 (9) | 1.02 | 6.25 | 13.33 | 0.83 | 5.06 | 33.87 | 89.35 | -5.95 | -11.46 | 109.43 | -4.69 | -25.51 | 49.85 | 0.99 | -13.66 | 148.93 | -7.17 | -21.64 |
| 20Q4 (8) | 0.96 | -10.28 | 1.05 | 0.79 | -8.14 | -4.82 | 95.00 | 11.88 | -0.99 | 114.81 | 8.56 | 4.67 | 49.36 | -0.54 | -4.1 | 160.44 | 13.75 | 4.07 |
| 20Q3 (7) | 1.07 | -6.14 | -6.96 | 0.86 | 11.69 | 3.61 | 84.91 | 6.2 | 7.75 | 105.76 | -10.88 | -2.99 | 49.63 | 0.06 | 10.73 | 141.04 | -5.35 | -1.37 |
| 20Q2 (6) | 1.14 | 26.67 | 9.62 | 0.77 | 24.19 | 11.59 | 79.95 | -20.77 | -8.92 | 118.67 | -19.22 | -9.43 | 49.60 | -14.1 | 13.61 | 149.02 | -21.6 | -14.92 |
| 20Q1 (5) | 0.90 | -5.26 | -3.23 | 0.62 | -25.3 | -4.62 | 100.91 | 5.17 | 2.69 | 146.90 | 33.92 | 4.49 | 57.74 | 12.18 | 6.08 | 190.07 | 23.29 | 3.06 |
| 19Q4 (4) | 0.95 | -17.39 | 0.0 | 0.83 | 0.0 | 0.0 | 95.95 | 21.76 | 0.0 | 109.69 | 0.61 | 0.0 | 51.47 | 14.84 | 0.0 | 154.17 | 7.81 | 0.0 |
| 19Q3 (3) | 1.15 | 10.58 | 0.0 | 0.83 | 20.29 | 0.0 | 78.80 | -10.23 | 0.0 | 109.02 | -16.8 | 0.0 | 44.82 | 2.66 | 0.0 | 143.00 | -18.36 | 0.0 |
| 19Q2 (2) | 1.04 | 11.83 | 0.0 | 0.69 | 6.15 | 0.0 | 87.78 | -10.67 | 0.0 | 131.03 | -6.8 | 0.0 | 43.66 | -19.79 | 0.0 | 175.15 | -5.03 | 0.0 |
| 19Q1 (1) | 0.93 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 98.27 | 0.0 | 0.0 | 140.59 | 0.0 | 0.0 | 54.43 | 0.0 | 0.0 | 184.43 | 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) | 3.67 | -8.48 | 2.24 | -20.85 | 99.49 | 9.35 | 163.17 | 26.47 | 44.58 | -19.88 | 218.08 | 32.68 |
| 2022 (9) | 4.01 | -6.96 | 2.83 | -21.39 | 90.98 | 7.43 | 129.02 | 27.14 | 55.64 | 5.74 | 164.36 | 23.07 |
| 2021 (8) | 4.31 | 6.16 | 3.60 | 10.09 | 84.69 | -5.87 | 101.48 | -9.19 | 52.62 | 9.99 | 133.55 | -13.21 |
| 2020 (7) | 4.06 | -0.98 | 3.27 | 2.51 | 89.97 | 1.11 | 111.75 | -2.32 | 47.84 | -6.34 | 153.88 | 1.02 |
| 2019 (6) | 4.10 | 3.27 | 3.19 | -1.54 | 88.98 | -3.17 | 114.41 | 1.68 | 51.08 | -2.18 | 152.32 | 0.09 |
| 2018 (5) | 3.97 | 7.3 | 3.24 | -12.43 | 91.89 | -6.97 | 112.52 | 13.96 | 52.22 | 0.71 | 152.19 | 4.48 |
| 2017 (4) | 3.70 | -5.13 | 3.70 | -14.35 | 98.77 | 5.42 | 98.74 | 16.85 | 51.85 | 13.23 | 145.66 | 10.02 |
| 2016 (3) | 3.90 | -1.76 | 4.32 | 10.2 | 93.69 | 1.91 | 84.50 | -9.33 | 45.79 | -1.82 | 132.40 | -4.39 |
| 2015 (2) | 3.97 | -1.49 | 3.92 | 13.29 | 91.93 | 1.39 | 93.20 | -11.68 | 46.64 | 3.19 | 138.48 | -8.29 |
| 2014 (1) | 4.03 | 5.22 | 3.46 | 17.29 | 90.67 | -4.9 | 105.53 | -14.8 | 45.20 | 19.8 | 151.00 | -16.79 |
