- 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) | 0.67 | -11.84 | -11.84 | 2.56 | -12.03 | 7.56 | 136.81 | 14.83 | 14.5 | 35.49 | 13.31 | -7.22 | 105.68 | 18.61 | 23.24 | 66.63 | 8.59 | -7.43 |
| 23Q3 (19) | 0.76 | -2.56 | -3.8 | 2.91 | 13.67 | 17.81 | 119.14 | 2.72 | 3.94 | 31.32 | -11.87 | -14.87 | 89.10 | 1.67 | 11.81 | 61.36 | -3.96 | -14.45 |
| 23Q2 (18) | 0.78 | 1.3 | 18.18 | 2.56 | 6.22 | 3.64 | 115.99 | -1.92 | -15.27 | 35.54 | -6.03 | -3.5 | 87.64 | -1.52 | -5.72 | 63.89 | -4.77 | -20.9 |
| 23Q1 (17) | 0.77 | 1.32 | -7.23 | 2.41 | 1.26 | -27.41 | 118.26 | -1.02 | 8.47 | 37.82 | -1.12 | 38.08 | 88.99 | 3.78 | 21.69 | 67.09 | -6.79 | 6.0 |
| 22Q4 (16) | 0.76 | -3.8 | -8.43 | 2.38 | -3.64 | -18.49 | 119.48 | 4.24 | 9.25 | 38.25 | 3.97 | 22.91 | 85.75 | 7.6 | 14.29 | 71.98 | 0.36 | 9.98 |
| 22Q3 (15) | 0.79 | 19.7 | -1.25 | 2.47 | 0.0 | -26.27 | 114.62 | -16.27 | 1.2 | 36.79 | -0.11 | 35.56 | 79.69 | -14.27 | 5.68 | 71.72 | -11.2 | 10.36 |
| 22Q2 (14) | 0.66 | -20.48 | -9.59 | 2.47 | -25.6 | -43.35 | 136.90 | 25.56 | 9.62 | 36.83 | 34.47 | 76.47 | 92.96 | 27.12 | 24.08 | 80.77 | 27.62 | 14.02 |
| 22Q1 (13) | 0.83 | 0.0 | 9.21 | 3.32 | 13.7 | -29.06 | 109.03 | -0.3 | -9.22 | 27.39 | -11.99 | 40.97 | 73.13 | -2.53 | 13.54 | 63.29 | -3.3 | -15.75 |
| 21Q4 (12) | 0.83 | 3.75 | 18.57 | 2.92 | -12.84 | -17.75 | 109.36 | -3.44 | -15.83 | 31.12 | 14.66 | 21.47 | 75.03 | -0.5 | 17.99 | 65.45 | 0.71 | -28.83 |
| 21Q3 (11) | 0.80 | 9.59 | 26.98 | 3.35 | -23.17 | 19.64 | 113.26 | -9.31 | -21.94 | 27.14 | 30.04 | -16.36 | 75.41 | 0.65 | -6.86 | 64.99 | -8.26 | -32.72 |
| 21Q2 (10) | 0.73 | -3.95 | 14.06 | 4.36 | -6.84 | 41.56 | 124.89 | 3.99 | -11.94 | 20.87 | 7.41 | -29.28 | 74.92 | 16.32 | -17.76 | 70.84 | -5.7 | -11.71 |
| 21Q1 (9) | 0.76 | 8.57 | 11.76 | 4.68 | 31.83 | 32.58 | 120.10 | -7.56 | -10.35 | 19.43 | -24.16 | -24.54 | 64.41 | 1.29 | -18.98 | 75.12 | -18.31 | -6.35 |
| 20Q4 (8) | 0.70 | 11.11 | -1.41 | 3.55 | 26.79 | 17.16 | 129.92 | -10.46 | 1.55 | 25.62 | -21.05 | -14.66 | 63.59 | -21.46 | -13.1 | 91.96 | -4.79 | 8.46 |
| 20Q3 (7) | 0.63 | -1.56 | 0.0 | 2.80 | -9.09 | 5.26 | 145.10 | 2.31 | 1.07 | 32.45 | 9.96 | -5.03 | 80.96 | -11.13 | -20.73 | 96.59 | 20.38 | 27.78 |
| 20Q2 (6) | 0.64 | -5.88 | -17.95 | 3.08 | -12.75 | -23.95 | 141.83 | 5.87 | 22.04 | 29.51 | 14.6 | 31.27 | 91.10 | 14.59 | 8.95 | 80.24 | 0.04 | 45.65 |
| 20Q1 (5) | 0.68 | -4.23 | -19.05 | 3.53 | 16.5 | 5.06 | 133.96 | 4.71 | 23.8 | 25.75 | -14.22 | -4.88 | 79.50 | 8.64 | 10.52 | 80.21 | -5.4 | 26.59 |
| 19Q4 (4) | 0.71 | 12.7 | 0.0 | 3.03 | 13.91 | 0.0 | 127.94 | -10.88 | 0.0 | 30.02 | -12.15 | 0.0 | 73.18 | -28.35 | 0.0 | 84.79 | 12.17 | 0.0 |
| 19Q3 (3) | 0.63 | -19.23 | 0.0 | 2.66 | -34.32 | 0.0 | 143.56 | 23.52 | 0.0 | 34.17 | 52.0 | 0.0 | 102.13 | 22.14 | 0.0 | 75.59 | 37.21 | 0.0 |
| 19Q2 (2) | 0.78 | -7.14 | 0.0 | 4.05 | 20.54 | 0.0 | 116.22 | 7.4 | 0.0 | 22.48 | -16.96 | 0.0 | 83.62 | 16.25 | 0.0 | 55.09 | -13.05 | 0.0 |
| 19Q1 (1) | 0.84 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 108.21 | 0.0 | 0.0 | 27.07 | 0.0 | 0.0 | 71.93 | 0.0 | 0.0 | 63.36 | 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) | 2.96 | 2.42 | 10.20 | 2.51 | 123.13 | -2.66 | 35.77 | -2.45 | 91.71 | 4.47 | 67.19 | -10.85 |
| 2022 (9) | 2.89 | -2.69 | 9.95 | -25.8 | 126.49 | 3.0 | 36.67 | 34.72 | 87.79 | 23.04 | 75.37 | -4.19 |
| 2021 (8) | 2.97 | 22.73 | 13.41 | -1.47 | 122.80 | -18.69 | 27.22 | 1.45 | 71.35 | -7.45 | 78.67 | -21.93 |
| 2020 (7) | 2.42 | -25.77 | 13.61 | 10.38 | 151.03 | 34.76 | 26.83 | -9.39 | 77.09 | 12.75 | 100.77 | 37.46 |
| 2019 (6) | 3.26 | -8.94 | 12.33 | -22.7 | 112.07 | 9.81 | 29.61 | 29.41 | 68.37 | 7.72 | 73.31 | 19.24 |
| 2018 (5) | 3.58 | 34.59 | 15.95 | -55.36 | 102.06 | -25.75 | 22.88 | 123.87 | 63.47 | -21.32 | 61.48 | -8.25 |
| 2017 (4) | 2.66 | -17.13 | 35.73 | 2.82 | 137.46 | 20.78 | 10.22 | -2.67 | 80.67 | 20.03 | 67.01 | 17.33 |
| 2016 (3) | 3.21 | -2.43 | 34.75 | 7.99 | 113.81 | 2.57 | 10.50 | -7.41 | 67.21 | 9.89 | 57.11 | -6.61 |
| 2015 (2) | 3.29 | 15.85 | 32.18 | 9.23 | 110.96 | -13.52 | 11.34 | -8.47 | 61.16 | -13.93 | 61.15 | -12.19 |
| 2014 (1) | 2.84 | 14.98 | 29.46 | 34.4 | 128.30 | -13.16 | 12.39 | -25.59 | 71.06 | -24.47 | 69.64 | -0.98 |
