- 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) | 1.23 | -15.17 | 6.03 | 0.28 | -9.68 | 3.7 | 74.06 | 17.65 | -5.28 | 324.35 | 8.79 | -4.49 | 34.21 | 17.68 | -51.9 | 364.20 | 9.7 | 5.06 |
| 23Q3 (19) | 1.45 | 25.0 | 5.84 | 0.31 | 19.23 | 0.0 | 62.95 | -19.8 | -5.11 | 298.13 | -16.41 | 0.68 | 29.07 | -11.24 | -65.7 | 332.01 | -17.49 | 19.56 |
| 23Q2 (18) | 1.16 | 1.75 | -37.97 | 0.26 | 8.33 | -35.0 | 78.49 | -1.26 | 61.2 | 356.67 | -6.15 | 56.97 | 32.75 | -25.45 | -35.11 | 402.41 | -3.17 | 78.5 |
| 23Q1 (17) | 1.14 | -1.72 | -8.06 | 0.24 | -11.11 | -14.29 | 79.49 | 1.66 | 8.0 | 380.05 | 11.91 | 18.68 | 43.93 | -38.23 | -20.33 | 415.60 | 19.88 | 22.71 |
| 22Q4 (16) | 1.16 | -15.33 | -14.71 | 0.27 | -12.9 | -18.18 | 78.19 | 17.86 | 16.53 | 339.60 | 14.69 | 24.81 | 71.12 | -16.09 | 23.67 | 346.67 | 24.84 | 23.07 |
| 22Q3 (15) | 1.37 | -26.74 | 0.0 | 0.31 | -22.5 | -11.43 | 66.34 | 36.25 | -0.41 | 296.11 | 30.32 | 13.79 | 84.76 | 67.94 | 30.4 | 277.69 | 23.18 | 6.06 |
| 22Q2 (14) | 1.87 | 50.81 | -37.25 | 0.40 | 42.86 | -29.82 | 48.69 | -33.85 | 59.33 | 227.22 | -29.04 | 42.07 | 50.47 | -8.47 | 31.54 | 225.44 | -33.44 | 48.19 |
| 22Q1 (13) | 1.24 | -8.82 | -38.31 | 0.28 | -15.15 | -15.15 | 73.60 | 9.69 | 62.62 | 320.22 | 17.68 | 14.79 | 55.14 | -4.12 | 16.92 | 338.68 | 20.23 | 22.24 |
| 21Q4 (12) | 1.36 | -0.73 | 7.94 | 0.33 | -5.71 | 43.48 | 67.10 | 0.74 | -7.23 | 272.10 | 4.56 | -30.65 | 57.51 | -11.52 | 19.89 | 281.69 | 7.59 | -32.41 |
| 21Q3 (11) | 1.37 | -54.03 | 0.74 | 0.35 | -38.6 | 34.62 | 66.61 | 117.96 | -0.82 | 260.23 | 62.7 | -26.74 | 65.00 | 69.4 | 40.0 | 261.83 | 72.11 | -30.35 |
| 21Q2 (10) | 2.98 | 48.26 | 91.03 | 0.57 | 72.73 | 90.0 | 30.56 | -32.48 | -47.7 | 159.94 | -42.67 | -47.36 | 38.37 | -18.64 | -7.74 | 152.13 | -45.09 | -52.56 |
| 21Q1 (9) | 2.01 | 59.52 | -5.19 | 0.33 | 43.48 | -19.51 | 45.26 | -37.43 | 5.55 | 278.96 | -28.91 | 25.81 | 47.16 | -1.69 | 75.06 | 277.07 | -33.52 | 16.58 |
| 20Q4 (8) | 1.26 | -7.35 | 2.44 | 0.23 | -11.54 | -8.0 | 72.33 | 7.7 | -2.04 | 392.38 | 10.46 | 7.37 | 47.97 | 3.32 | 4.92 | 416.75 | 10.86 | 5.89 |
| 20Q3 (7) | 1.36 | -12.82 | 2.26 | 0.26 | -13.33 | -3.7 | 67.16 | 14.94 | -1.88 | 355.21 | 16.9 | 6.57 | 46.43 | 11.64 | -3.15 | 375.94 | 17.22 | 6.25 |
| 20Q2 (6) | 1.56 | -26.42 | 9.09 | 0.30 | -26.83 | 11.11 | 58.43 | 36.26 | -8.0 | 303.86 | 37.04 | -9.57 | 41.59 | 54.38 | -17.69 | 320.70 | 34.93 | -8.11 |
| 20Q1 (5) | 2.12 | 72.36 | -7.02 | 0.41 | 64.0 | 5.13 | 42.88 | -41.93 | 7.6 | 221.73 | -39.33 | -6.09 | 26.94 | -41.08 | -37.32 | 237.67 | -39.61 | 2.02 |
| 19Q4 (4) | 1.23 | -7.52 | 0.0 | 0.25 | -7.41 | 0.0 | 73.84 | 7.87 | 0.0 | 365.44 | 9.64 | 0.0 | 45.72 | -4.63 | 0.0 | 393.56 | 11.23 | 0.0 |
| 19Q3 (3) | 1.33 | -6.99 | 0.0 | 0.27 | 0.0 | 0.0 | 68.45 | 7.78 | 0.0 | 333.30 | -0.81 | 0.0 | 47.94 | -5.13 | 0.0 | 353.81 | 1.38 | 0.0 |
| 19Q2 (2) | 1.43 | -37.28 | 0.0 | 0.27 | -30.77 | 0.0 | 63.51 | 59.37 | 0.0 | 336.01 | 42.32 | 0.0 | 50.53 | 17.57 | 0.0 | 348.99 | 49.81 | 0.0 |
| 19Q1 (1) | 2.28 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 39.85 | 0.0 | 0.0 | 236.10 | 0.0 | 0.0 | 42.98 | 0.0 | 0.0 | 232.96 | 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) | 5.06 | -19.68 | 1.08 | -22.86 | 72.12 | 24.56 | 338.85 | 30.36 | 40.74 | -6.99 | 370.22 | 35.1 |
| 2022 (9) | 6.30 | -17.32 | 1.40 | -9.68 | 57.90 | 20.93 | 259.93 | 10.66 | 43.80 | 19.57 | 274.03 | 11.33 |
| 2021 (8) | 7.62 | 32.98 | 1.55 | 44.86 | 47.88 | -24.8 | 234.90 | -30.89 | 36.63 | -1.53 | 246.15 | -32.81 |
| 2020 (7) | 5.73 | -10.47 | 1.07 | -3.6 | 63.67 | 11.6 | 339.89 | 3.73 | 37.20 | -26.39 | 366.37 | 9.63 |
| 2019 (6) | 6.40 | 4.58 | 1.11 | 0.91 | 57.05 | -4.37 | 327.67 | -1.21 | 50.54 | -2.02 | 334.18 | -1.64 |
| 2018 (5) | 6.12 | 29.66 | 1.10 | 3.77 | 59.66 | -22.79 | 331.68 | -3.43 | 51.58 | 69.56 | 339.76 | -12.95 |
| 2017 (4) | 4.72 | -2.48 | 1.06 | -7.02 | 77.27 | 2.49 | 343.46 | 6.81 | 30.42 | 15.75 | 390.31 | 5.3 |
| 2016 (3) | 4.84 | 1.04 | 1.14 | -33.33 | 75.39 | -1.0 | 321.57 | 50.98 | 26.28 | -16.28 | 370.68 | 43.81 |
| 2015 (2) | 4.79 | 0.0 | 1.71 | -50.0 | 76.15 | -0.1 | 212.99 | 99.78 | 31.39 | -12.27 | 257.75 | 75.27 |
| 2014 (1) | 4.79 | 7.4 | 3.42 | 3.64 | 76.23 | -6.95 | 106.61 | -3.63 | 35.78 | -16.03 | 147.06 | -1.91 |
