- 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) | 0.87 | -11.22 | 10.13 | 0.87 | -11.22 | -7.45 | 104.37 | 12.89 | -9.06 | 104.74 | 12.88 | 8.76 | 49.05 | 5.39 | 54.73 | 160.07 | 15.41 | -10.75 |
| 23Q3 (19) | 0.98 | 3.16 | 12.64 | 0.98 | -1.01 | 16.67 | 92.45 | -3.63 | -11.39 | 92.79 | 1.06 | -14.55 | 46.54 | -4.08 | 3.95 | 138.70 | -0.38 | -17.51 |
| 23Q2 (18) | 0.95 | 5.56 | -3.06 | 0.99 | -7.48 | 16.47 | 95.93 | -5.41 | 2.84 | 91.82 | 8.35 | -14.16 | 48.52 | 18.54 | -4.26 | 139.23 | -4.13 | -6.92 |
| 23Q1 (17) | 0.90 | 13.92 | 1.12 | 1.07 | 13.83 | 27.38 | 101.42 | -11.63 | -0.7 | 84.74 | -12.0 | -21.42 | 40.93 | 29.12 | -20.4 | 145.23 | -19.03 | -8.4 |
| 22Q4 (16) | 0.79 | -9.2 | -15.96 | 0.94 | 11.9 | -2.08 | 114.77 | 10.01 | 18.36 | 96.30 | -11.32 | 1.37 | 31.70 | -29.19 | -29.96 | 179.36 | 6.67 | 22.25 |
| 22Q3 (15) | 0.87 | -11.22 | 3.57 | 0.84 | -1.18 | -2.33 | 104.33 | 11.85 | -3.71 | 108.59 | 1.51 | 2.41 | 44.77 | -11.66 | -20.79 | 168.15 | 12.41 | 6.53 |
| 22Q2 (14) | 0.98 | 10.11 | 4.26 | 0.85 | 1.19 | -16.67 | 93.28 | -8.67 | -3.26 | 106.97 | -0.81 | 19.4 | 50.68 | -1.44 | -4.99 | 149.58 | -5.65 | 12.75 |
| 22Q1 (13) | 0.89 | -5.32 | -7.29 | 0.84 | -12.5 | -23.64 | 102.13 | 5.32 | 8.03 | 107.84 | 13.52 | 30.92 | 51.42 | 13.61 | -0.48 | 158.54 | 8.06 | 26.59 |
| 21Q4 (12) | 0.94 | 11.9 | 6.82 | 0.96 | 11.63 | 2.13 | 96.97 | -10.5 | -6.56 | 95.00 | -10.4 | -2.04 | 45.26 | -19.92 | -34.02 | 146.71 | -7.06 | 11.01 |
| 21Q3 (11) | 0.84 | -10.64 | -18.45 | 0.86 | -15.69 | 1.18 | 108.35 | 12.37 | 22.19 | 106.03 | 18.35 | -0.45 | 56.52 | 5.96 | 3.78 | 157.85 | 18.98 | 12.18 |
| 21Q2 (10) | 0.94 | -2.08 | 5.62 | 1.02 | -7.27 | 43.66 | 96.42 | 1.99 | -5.35 | 89.59 | 8.77 | -30.04 | 53.34 | 3.23 | -12.99 | 132.67 | 5.93 | -21.32 |
| 21Q1 (9) | 0.96 | 9.09 | 7.87 | 1.10 | 17.02 | 39.24 | 94.54 | -8.9 | -7.49 | 82.37 | -15.06 | -28.89 | 51.67 | -24.68 | -18.36 | 125.24 | -5.24 | -19.06 |
| 20Q4 (8) | 0.88 | -14.56 | -10.2 | 0.94 | 10.59 | -2.08 | 103.78 | 17.04 | 12.29 | 96.98 | -8.95 | 2.19 | 68.60 | 25.96 | 55.73 | 132.16 | -6.08 | -7.76 |
| 20Q3 (7) | 1.03 | 15.73 | 8.42 | 0.85 | 19.72 | -1.16 | 88.67 | -12.96 | -7.27 | 106.51 | -16.83 | 0.71 | 54.46 | -11.16 | 10.31 | 140.71 | -16.56 | -7.43 |
| 20Q2 (6) | 0.89 | 0.0 | -4.3 | 0.71 | -10.13 | -17.44 | 101.87 | -0.31 | 4.1 | 128.06 | 10.55 | 21.22 | 61.30 | -3.14 | 23.36 | 168.63 | 8.98 | 9.63 |
| 20Q1 (5) | 0.89 | -9.18 | 0.0 | 0.79 | -17.71 | -1.25 | 102.19 | 10.57 | 0.36 | 115.84 | 22.07 | 1.89 | 63.29 | 43.68 | 14.91 | 154.74 | 8.0 | -3.55 |
| 19Q4 (4) | 0.98 | 3.16 | 0.0 | 0.96 | 11.63 | 0.0 | 92.42 | -3.35 | 0.0 | 94.90 | -10.27 | 0.0 | 44.05 | -10.78 | 0.0 | 143.28 | -5.74 | 0.0 |
| 19Q3 (3) | 0.95 | 2.15 | 0.0 | 0.86 | 0.0 | 0.0 | 95.62 | -2.29 | 0.0 | 105.76 | 0.11 | 0.0 | 49.37 | -0.64 | 0.0 | 152.01 | -1.18 | 0.0 |
| 19Q2 (2) | 0.93 | 4.49 | 0.0 | 0.86 | 7.5 | 0.0 | 97.86 | -3.89 | 0.0 | 105.64 | -7.08 | 0.0 | 49.69 | -9.79 | 0.0 | 153.82 | -4.12 | 0.0 |
| 19Q1 (1) | 0.89 | 0.0 | 0.0 | 0.80 | 0.0 | 0.0 | 101.82 | 0.0 | 0.0 | 113.69 | 0.0 | 0.0 | 55.08 | 0.0 | 0.0 | 160.43 | 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) | 3.49 | 0.87 | 3.87 | -3.73 | 104.69 | -0.62 | 94.20 | 3.77 | 35.52 | -11.66 | 163.37 | 4.79 |
| 2022 (9) | 3.46 | -6.74 | 4.02 | 0.25 | 105.34 | 7.02 | 90.78 | -0.35 | 40.21 | -25.37 | 155.90 | 14.93 |
| 2021 (8) | 3.71 | 1.37 | 4.01 | 10.47 | 98.43 | -1.17 | 91.10 | -9.27 | 53.88 | -4.47 | 135.65 | -5.54 |
| 2020 (7) | 3.66 | 2.23 | 3.63 | 5.22 | 99.60 | -2.4 | 100.41 | -5.1 | 56.40 | 12.33 | 143.61 | -8.9 |
| 2019 (6) | 3.58 | 2.29 | 3.45 | 2.07 | 102.05 | -2.01 | 105.81 | -1.89 | 50.21 | -16.08 | 157.64 | 3.6 |
| 2018 (5) | 3.50 | 0.57 | 3.38 | -7.65 | 104.14 | -0.57 | 107.85 | 8.2 | 59.83 | -6.03 | 152.16 | 8.11 |
| 2017 (4) | 3.48 | 11.18 | 3.66 | 0.27 | 104.74 | -10.04 | 99.68 | -0.35 | 63.67 | 13.57 | 140.75 | -12.25 |
| 2016 (3) | 3.13 | 13.0 | 3.65 | 8.96 | 116.43 | -11.72 | 100.03 | -8.09 | 56.06 | -3.81 | 160.40 | -12.07 |
| 2015 (2) | 2.77 | -15.29 | 3.35 | -14.1 | 131.88 | 18.27 | 108.83 | 16.27 | 58.28 | 5.68 | 182.42 | 21.65 |
| 2014 (1) | 3.27 | -10.41 | 3.90 | 8.33 | 111.51 | 11.58 | 93.60 | -7.69 | 55.15 | -4.42 | 149.96 | 4.4 |
