- 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) | 0.72 | -13.25 | -15.29 | 0.75 | -13.79 | 1.35 | 126.44 | 15.64 | 17.7 | 120.69 | 15.17 | -1.45 | 68.98 | 15.95 | 18.75 | 178.15 | 15.2 | 3.69 |
| 23Q3 (19) | 0.83 | -3.49 | 9.21 | 0.87 | 6.1 | 16.0 | 109.34 | 2.84 | -8.64 | 104.79 | -5.94 | -13.12 | 59.49 | 2.69 | -11.31 | 154.64 | -3.23 | -10.73 |
| 23Q2 (18) | 0.86 | 1.18 | 2.38 | 0.82 | 9.33 | -13.68 | 106.32 | -0.89 | -2.12 | 111.41 | -8.55 | 16.86 | 57.93 | 1.63 | -9.58 | 159.80 | -7.15 | 14.23 |
| 23Q1 (17) | 0.85 | 0.0 | 4.94 | 0.75 | 1.35 | -28.57 | 107.27 | -0.15 | -4.96 | 121.83 | -0.52 | 40.32 | 57.00 | -1.88 | -18.13 | 172.10 | 0.17 | 32.31 |
| 22Q4 (16) | 0.85 | 11.84 | 13.33 | 0.74 | -1.33 | -39.84 | 107.43 | -10.24 | -11.45 | 122.47 | 1.53 | 65.32 | 58.09 | -13.4 | -16.08 | 171.81 | -0.81 | 36.16 |
| 22Q3 (15) | 0.76 | -9.52 | -3.8 | 0.75 | -21.05 | -52.53 | 119.68 | 10.18 | 3.3 | 120.62 | 26.52 | 109.7 | 67.08 | 4.7 | 5.44 | 173.22 | 23.83 | 57.82 |
| 22Q2 (14) | 0.84 | 3.7 | 0.0 | 0.95 | -9.52 | -47.22 | 108.62 | -3.77 | 0.49 | 95.34 | 9.81 | 88.08 | 64.07 | -7.97 | 11.25 | 139.89 | 7.55 | 38.24 |
| 22Q1 (13) | 0.81 | 8.0 | -6.9 | 1.05 | -14.63 | -37.13 | 112.87 | -6.97 | 8.02 | 86.82 | 17.2 | 59.16 | 69.62 | 0.58 | 31.81 | 130.07 | 3.08 | 22.45 |
| 21Q4 (12) | 0.75 | -5.06 | -11.76 | 1.23 | -22.15 | -4.65 | 121.32 | 4.71 | 13.48 | 74.08 | 28.79 | 5.23 | 69.22 | 8.8 | 35.65 | 126.18 | 14.96 | -0.07 |
| 21Q3 (11) | 0.79 | -5.95 | 8.22 | 1.58 | -12.22 | 61.22 | 115.86 | 7.19 | -7.44 | 57.52 | 13.47 | -38.34 | 63.62 | 10.47 | -8.13 | 109.76 | 8.47 | -26.44 |
| 21Q2 (10) | 0.84 | -3.45 | 2.44 | 1.80 | 7.78 | 59.29 | 108.09 | 3.45 | -2.7 | 50.69 | -7.08 | -37.12 | 57.59 | 9.03 | -18.83 | 101.19 | -4.74 | -16.21 |
| 21Q1 (9) | 0.87 | 2.35 | 12.99 | 1.67 | 29.46 | 79.57 | 104.49 | -2.26 | -12.09 | 54.55 | -22.51 | -44.36 | 52.82 | 3.51 | -34.72 | 106.22 | -15.88 | -21.9 |
| 20Q4 (8) | 0.85 | 16.44 | 10.39 | 1.29 | 31.63 | 35.79 | 106.91 | -14.59 | -9.2 | 70.40 | -24.54 | -26.7 | 51.03 | -26.31 | -24.57 | 126.27 | -15.37 | -13.6 |
| 20Q3 (7) | 0.73 | -10.98 | 10.61 | 0.98 | -13.27 | 7.69 | 125.17 | 12.67 | -8.82 | 93.29 | 15.72 | -6.46 | 69.25 | -2.4 | -22.93 | 149.21 | 23.56 | 1.39 |
| 20Q2 (6) | 0.82 | 6.49 | 3.8 | 1.13 | 21.51 | 6.6 | 111.09 | -6.54 | -3.36 | 80.62 | -17.77 | -5.82 | 70.95 | -12.31 | -23.11 | 120.76 | -11.21 | 11.54 |
| 20Q1 (5) | 0.77 | 0.0 | 10.0 | 0.93 | -2.11 | 3.33 | 118.86 | 0.95 | -8.95 | 98.04 | 2.07 | -3.39 | 80.91 | 19.6 | -19.55 | 136.00 | -6.94 | 3.46 |
| 19Q4 (4) | 0.77 | 16.67 | 0.0 | 0.95 | 4.4 | 0.0 | 117.74 | -14.23 | 0.0 | 96.05 | -3.69 | 0.0 | 67.65 | -24.71 | 0.0 | 146.14 | -0.69 | 0.0 |
| 19Q3 (3) | 0.66 | -16.46 | 0.0 | 0.91 | -14.15 | 0.0 | 137.28 | 19.43 | 0.0 | 99.73 | 16.51 | 0.0 | 89.85 | -2.62 | 0.0 | 147.16 | 35.92 | 0.0 |
| 19Q2 (2) | 0.79 | 12.86 | 0.0 | 1.06 | 17.78 | 0.0 | 114.95 | -11.94 | 0.0 | 85.60 | -15.65 | 0.0 | 92.27 | -8.25 | 0.0 | 108.27 | -17.63 | 0.0 |
| 19Q1 (1) | 0.70 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 130.54 | 0.0 | 0.0 | 101.48 | 0.0 | 0.0 | 100.57 | 0.0 | 0.0 | 131.45 | 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) | 3.27 | -10.9 | 3.10 | -19.9 | 111.51 | 12.17 | 117.64 | 24.68 | 56.69 | -3.04 | 172.46 | 27.47 |
| 2022 (9) | 3.67 | 1.1 | 3.87 | -27.93 | 99.41 | -1.01 | 94.35 | 38.77 | 58.47 | -1.23 | 135.29 | 23.88 |
| 2021 (8) | 3.63 | 13.08 | 5.37 | 22.6 | 100.42 | -11.73 | 67.99 | -18.36 | 59.20 | -13.29 | 109.21 | -15.2 |
| 2020 (7) | 3.21 | 5.59 | 4.38 | 14.36 | 113.77 | -5.22 | 83.28 | -12.67 | 68.27 | -19.6 | 128.79 | -1.3 |
| 2019 (6) | 3.04 | -1.94 | 3.83 | -16.38 | 120.04 | 2.01 | 95.36 | 19.74 | 84.91 | -9.15 | 130.49 | 25.65 |
| 2018 (5) | 3.10 | 0.98 | 4.58 | -16.58 | 117.67 | -1.08 | 79.64 | 19.81 | 93.46 | -4.82 | 103.85 | 19.03 |
| 2017 (4) | 3.07 | -6.12 | 5.49 | 32.61 | 118.96 | 6.55 | 66.47 | -24.57 | 98.19 | -13.82 | 87.25 | 1.67 |
| 2016 (3) | 3.27 | 12.37 | 4.14 | 51.09 | 111.65 | -10.99 | 88.12 | -33.83 | 113.94 | -18.75 | 85.82 | -27.5 |
| 2015 (2) | 2.91 | -4.9 | 2.74 | -4.2 | 125.43 | 5.03 | 133.18 | 4.46 | 140.23 | 21.82 | 118.38 | -10.18 |
| 2014 (1) | 3.06 | -11.56 | 2.86 | -2.72 | 119.42 | 13.13 | 127.49 | 2.74 | 115.11 | 41.33 | 131.80 | -11.06 |
