- 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) | 1.18 | 5.36 | -18.06 | 1.95 | 27.45 | -19.09 | 77.36 | -4.76 | 22.13 | 46.62 | -21.44 | 23.66 | 18.87 | 1.13 | -3.92 | 105.11 | -13.78 | 29.13 |
| 23Q3 (19) | 1.12 | 14.29 | 0.9 | 1.53 | 9.29 | -4.38 | 81.23 | -12.31 | -1.13 | 59.34 | -8.72 | 4.29 | 18.66 | -14.6 | -32.66 | 121.91 | -10.22 | 9.47 |
| 23Q2 (18) | 0.98 | -13.27 | -9.26 | 1.40 | -32.69 | -15.66 | 92.63 | 14.71 | 9.63 | 65.01 | 48.9 | 18.7 | 21.85 | -5.74 | -33.55 | 135.79 | 34.14 | 27.66 |
| 23Q1 (17) | 1.13 | -21.53 | 7.62 | 2.08 | -13.69 | 8.9 | 80.75 | 27.49 | -6.63 | 43.66 | 15.81 | -8.18 | 23.18 | 18.02 | -35.25 | 101.23 | 24.36 | 3.05 |
| 22Q4 (16) | 1.44 | 29.73 | 23.08 | 2.41 | 50.62 | 8.56 | 63.34 | -22.91 | -18.75 | 37.70 | -33.74 | -7.91 | 19.64 | -29.12 | -25.1 | 81.40 | -26.9 | -12.16 |
| 22Q3 (15) | 1.11 | 2.78 | -4.31 | 1.60 | -3.61 | -21.57 | 82.16 | -2.76 | 4.46 | 56.90 | 3.89 | 27.49 | 27.71 | -15.72 | 4.29 | 111.36 | 4.69 | 15.15 |
| 22Q2 (14) | 1.08 | 2.86 | -3.57 | 1.66 | -13.09 | -20.19 | 84.49 | -2.3 | 3.62 | 54.77 | 15.18 | 25.05 | 32.88 | -8.16 | -4.97 | 106.37 | 8.29 | 17.23 |
| 22Q1 (13) | 1.05 | -10.26 | 0.0 | 1.91 | -13.96 | -25.68 | 86.48 | 10.93 | -0.68 | 47.55 | 16.15 | 34.25 | 35.80 | 36.54 | 27.31 | 98.23 | 6.0 | 4.08 |
| 21Q4 (12) | 1.17 | 0.86 | 13.59 | 2.22 | 8.82 | -23.71 | 77.96 | -0.88 | -11.48 | 40.94 | -8.27 | 30.72 | 26.22 | -1.32 | 30.32 | 92.67 | -4.18 | -6.65 |
| 21Q3 (11) | 1.16 | 3.57 | 13.73 | 2.04 | -1.92 | -31.77 | 78.65 | -3.54 | -12.24 | 44.63 | 1.89 | 46.71 | 26.57 | -23.21 | 25.15 | 96.71 | 6.58 | -2.13 |
| 21Q2 (10) | 1.12 | 6.67 | 8.74 | 2.08 | -19.07 | -27.53 | 81.54 | -6.35 | -7.7 | 43.80 | 23.66 | 38.26 | 34.60 | 23.04 | 41.51 | 90.74 | -3.86 | -5.04 |
| 21Q1 (9) | 1.05 | 1.94 | 8.25 | 2.57 | -11.68 | -3.02 | 87.07 | -1.14 | -7.58 | 35.42 | 13.09 | 3.27 | 28.12 | 39.76 | 7.04 | 94.38 | -4.93 | -7.69 |
| 20Q4 (8) | 1.03 | 0.98 | -6.36 | 2.91 | -2.68 | 3.93 | 88.07 | -1.73 | 6.27 | 31.32 | 2.96 | -3.66 | 20.12 | -5.23 | -13.87 | 99.27 | 0.47 | 7.88 |
| 20Q3 (7) | 1.02 | -0.97 | -5.56 | 2.99 | 4.18 | 36.53 | 89.62 | 1.45 | 6.11 | 30.42 | -3.98 | -26.72 | 21.23 | -13.17 | -2.57 | 98.81 | 3.4 | -5.15 |
| 20Q2 (6) | 1.03 | 6.19 | 1.98 | 2.87 | 8.3 | 66.86 | 88.34 | -6.23 | -1.84 | 31.68 | -7.64 | -40.06 | 24.45 | -6.93 | 0.99 | 95.56 | -6.53 | -19.45 |
| 20Q1 (5) | 0.97 | -11.82 | 6.59 | 2.65 | -5.36 | 63.58 | 94.21 | 13.68 | -6.27 | 34.30 | 5.51 | -38.84 | 26.27 | 12.46 | 0.69 | 102.24 | 11.11 | -21.66 |
| 19Q4 (4) | 1.10 | 1.85 | 0.0 | 2.80 | 27.85 | 0.0 | 82.87 | -1.88 | 0.0 | 32.51 | -21.68 | 0.0 | 23.36 | 7.21 | 0.0 | 92.02 | -11.67 | 0.0 |
| 19Q3 (3) | 1.08 | 6.93 | 0.0 | 2.19 | 27.33 | 0.0 | 84.46 | -6.16 | 0.0 | 41.51 | -21.46 | 0.0 | 21.79 | -10.0 | 0.0 | 104.18 | -12.18 | 0.0 |
| 19Q2 (2) | 1.01 | 10.99 | 0.0 | 1.72 | 6.17 | 0.0 | 90.00 | -10.46 | 0.0 | 52.85 | -5.76 | 0.0 | 24.21 | -7.21 | 0.0 | 118.63 | -9.1 | 0.0 |
| 19Q1 (1) | 0.91 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 100.51 | 0.0 | 0.0 | 56.08 | 0.0 | 0.0 | 26.09 | 0.0 | 0.0 | 130.50 | 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) | 3.80 | -4.52 | 7.69 | -8.12 | 96.12 | 4.93 | 47.45 | 8.83 | 25.23 | -23.68 | 118.34 | 15.86 |
| 2022 (9) | 3.98 | -19.11 | 8.37 | -22.43 | 91.60 | 23.45 | 43.60 | 28.84 | 33.06 | 21.99 | 102.14 | 26.18 |
| 2021 (8) | 4.92 | 27.46 | 10.79 | -3.49 | 74.20 | -21.47 | 33.84 | 3.61 | 27.10 | 10.07 | 80.95 | -21.04 |
| 2020 (7) | 3.86 | 4.61 | 11.18 | 24.5 | 94.49 | -4.45 | 32.66 | -19.62 | 24.62 | 1.61 | 102.52 | -11.07 |
| 2019 (6) | 3.69 | -13.18 | 8.98 | 1.58 | 98.89 | 15.03 | 40.63 | -1.6 | 24.23 | 30.06 | 115.28 | 6.11 |
| 2018 (5) | 4.25 | 11.55 | 8.84 | -12.65 | 85.97 | -10.34 | 41.29 | 14.44 | 18.63 | 21.21 | 108.64 | -6.82 |
| 2017 (4) | 3.81 | 10.43 | 10.12 | -3.07 | 95.88 | -9.47 | 36.08 | 3.2 | 15.37 | 15.22 | 116.59 | -8.58 |
| 2016 (3) | 3.45 | -7.26 | 10.44 | 26.39 | 105.91 | 8.03 | 34.96 | -20.85 | 13.34 | 50.9 | 127.53 | -4.38 |
| 2015 (2) | 3.72 | -8.15 | 8.26 | 18.51 | 98.04 | 8.78 | 44.17 | -15.63 | 8.84 | 54.82 | 133.37 | -2.49 |
| 2014 (1) | 4.05 | 5.74 | 6.97 | -1.27 | 90.13 | -5.49 | 52.35 | 1.24 | 5.71 | -56.04 | 136.77 | 2.0 |
