- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q3 (20) | 1.18 | 18.0 | 47.5 | 1.08 | 9.09 | 86.21 | 77.37 | -14.84 | -32.16 | 84.47 | -8.03 | -46.34 | 69.37 | -1.57 | -23.94 | 92.47 | -17.6 | -48.71 |
| 23Q2 (19) | 1.00 | 7.53 | 0.0 | 0.99 | 28.57 | 15.12 | 90.85 | -7.31 | -0.13 | 91.85 | -22.76 | -13.59 | 70.48 | -9.33 | -3.41 | 112.22 | -19.38 | -9.7 |
| 23Q1 (18) | 0.93 | 9.41 | -5.1 | 0.77 | 16.67 | 4.05 | 98.01 | -8.34 | 5.15 | 118.91 | -14.35 | -3.78 | 77.73 | -0.36 | -7.7 | 139.19 | -17.04 | 4.99 |
| 22Q4 (17) | 0.85 | 6.25 | -7.61 | 0.66 | 13.79 | 8.2 | 106.93 | -6.24 | 7.9 | 138.84 | -11.81 | -7.51 | 78.01 | -14.46 | -13.66 | 167.77 | -6.94 | 5.6 |
| 22Q3 (16) | 0.80 | -20.0 | -5.88 | 0.58 | -32.56 | -1.69 | 114.05 | 25.37 | 7.15 | 157.43 | 48.11 | 2.37 | 91.20 | 24.98 | 11.45 | 180.28 | 45.06 | 1.06 |
| 22Q2 (15) | 1.00 | 2.04 | -13.04 | 0.86 | 16.22 | 2.38 | 90.97 | -2.4 | 15.31 | 106.29 | -13.99 | -1.35 | 72.97 | -13.35 | 60.16 | 124.28 | -6.26 | -11.91 |
| 22Q1 (14) | 0.98 | 6.52 | -10.91 | 0.74 | 21.31 | 15.62 | 93.21 | -5.94 | 12.9 | 123.58 | -17.68 | -13.45 | 84.21 | -6.8 | 64.96 | 132.58 | -16.55 | -23.93 |
| 21Q4 (13) | 0.92 | 8.24 | 12.2 | 0.61 | 3.39 | 12.96 | 99.10 | -6.9 | -11.19 | 150.12 | -2.38 | -10.84 | 90.35 | 10.41 | 33.26 | 158.88 | -10.94 | -25.11 |
| 21Q3 (12) | 0.85 | -26.09 | -27.97 | 0.59 | -29.76 | -3.28 | 106.44 | 34.92 | 37.98 | 153.78 | 42.72 | 3.56 | 81.83 | 79.61 | 30.36 | 178.39 | 26.45 | 9.54 |
| 21Q2 (11) | 1.15 | 4.55 | 43.75 | 0.84 | 31.25 | 82.61 | 78.89 | -4.45 | -30.87 | 107.75 | -24.53 | -45.3 | 45.56 | -10.75 | -34.33 | 141.08 | -19.05 | -41.64 |
| 21Q1 (10) | 1.10 | 34.15 | -6.78 | 0.64 | 18.52 | -8.57 | 82.56 | -26.01 | 7.01 | 142.78 | -15.2 | 10.48 | 51.05 | -24.71 | 51.98 | 174.29 | -17.85 | 0.86 |
| 20Q4 (9) | 0.82 | -30.51 | -17.17 | 0.54 | -11.48 | -16.92 | 111.59 | 44.66 | 20.87 | 168.37 | 13.39 | 19.79 | 67.80 | 8.01 | 114.83 | 212.16 | 30.27 | 5.39 |
| 20Q3 (8) | 1.18 | 47.5 | 35.63 | 0.61 | 32.61 | 17.31 | 77.14 | -32.4 | -26.07 | 148.49 | -24.62 | -15.86 | 62.77 | -9.53 | 25.46 | 162.86 | -32.63 | -29.44 |
| 20Q2 (7) | 0.80 | -32.2 | -36.0 | 0.46 | -34.29 | -51.58 | 114.12 | 47.92 | 56.91 | 197.00 | 52.43 | 105.85 | 69.38 | 106.55 | 138.09 | 241.74 | 39.9 | 73.56 |
| 20Q1 (6) | 1.18 | 19.19 | 22.92 | 0.70 | 7.69 | -18.6 | 77.15 | -16.43 | -18.85 | 129.24 | -8.05 | 22.72 | 33.59 | 6.43 | -32.47 | 172.80 | -14.16 | 14.71 |
| 19Q4 (5) | 0.99 | 13.79 | 5.32 | 0.65 | 25.0 | -21.69 | 92.32 | -11.52 | -4.41 | 140.55 | -20.36 | 28.19 | 31.56 | -36.92 | -51.63 | 201.31 | -12.78 | 42.8 |
| 19Q3 (4) | 0.87 | -30.4 | 0.0 | 0.52 | -45.26 | 0.0 | 104.34 | 43.46 | 0.0 | 176.49 | 84.42 | 0.0 | 50.03 | 71.69 | 0.0 | 230.80 | 65.71 | 0.0 |
| 19Q2 (3) | 1.25 | 30.21 | 0.0 | 0.95 | 10.47 | 0.0 | 72.73 | -23.5 | 0.0 | 95.70 | -9.13 | 0.0 | 29.14 | -41.42 | 0.0 | 139.28 | -7.54 | 0.0 |
| 19Q1 (2) | 0.96 | 2.13 | 0.0 | 0.86 | 3.61 | 0.0 | 95.07 | -1.56 | 0.0 | 105.31 | -3.95 | 0.0 | 49.74 | -23.77 | 0.0 | 150.64 | 6.86 | 0.0 |
| 18Q4 (1) | 0.94 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 96.58 | 0.0 | 0.0 | 109.64 | 0.0 | 0.0 | 65.25 | 0.0 | 0.0 | 140.97 | 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 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 4.03 | -1.71 | 2.95 | 13.46 | 90.58 | 1.75 | 123.71 | -11.84 | 75.95 | 14.33 | 138.34 | -15.08 |
| 2021 (9) | 4.10 | 13.57 | 2.60 | 12.55 | 89.02 | -11.94 | 140.32 | -11.32 | 66.43 | 48.71 | 162.90 | -24.11 |
| 2020 (8) | 3.61 | -13.22 | 2.31 | -25.72 | 101.09 | 15.16 | 158.23 | 34.93 | 44.67 | -9.26 | 214.65 | 37.76 |
| 2019 (7) | 4.16 | -0.48 | 3.11 | -25.06 | 87.78 | 0.53 | 117.27 | 33.44 | 49.23 | 18.54 | 155.82 | 16.57 |
| 2018 (6) | 4.18 | 22.94 | 4.15 | 4.53 | 87.32 | -18.7 | 87.88 | -4.37 | 41.53 | 106.72 | 133.67 | -25.41 |
| 2017 (5) | 3.40 | -11.23 | 3.97 | -13.7 | 107.40 | 12.59 | 91.90 | 15.76 | 20.09 | -17.73 | 179.21 | 19.19 |
| 2016 (4) | 3.83 | 17.48 | 4.60 | 23.99 | 95.39 | -14.88 | 79.39 | -19.34 | 24.42 | -47.15 | 150.36 | -8.46 |
| 2015 (3) | 3.26 | -20.68 | 3.71 | 27.93 | 112.06 | 26.31 | 98.42 | -21.91 | 46.21 | 25.98 | 164.26 | -7.76 |
| 2014 (2) | 4.11 | -0.48 | 2.90 | 31.22 | 88.72 | 0.49 | 126.03 | -23.59 | 36.68 | -15.79 | 178.07 | -15.07 |
| 2013 (1) | 4.13 | 0.24 | 2.21 | -23.53 | 88.29 | -0.43 | 164.93 | 30.65 | 43.56 | -17.48 | 209.66 | 29.32 |
