- 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) | 2.00 | -5.66 | -9.91 | 1.10 | 20.88 | 4.76 | 45.61 | 6.17 | 11.27 | 82.72 | -17.13 | -4.37 | 30.98 | -5.4 | -1.31 | 97.35 | -11.52 | 1.31 |
| 23Q3 (19) | 2.12 | 1.92 | -5.36 | 0.91 | 12.35 | -14.95 | 42.96 | -1.92 | 5.94 | 99.82 | -11.26 | 17.2 | 32.75 | -3.53 | -1.98 | 110.03 | -10.06 | 19.2 |
| 23Q2 (18) | 2.08 | 5.05 | -19.38 | 0.81 | -4.71 | -20.59 | 43.80 | -4.68 | 24.36 | 112.49 | 5.1 | 26.69 | 33.95 | -6.22 | 6.66 | 122.34 | 4.76 | 32.72 |
| 23Q1 (17) | 1.98 | -10.81 | 9.39 | 0.85 | -19.05 | 11.84 | 45.95 | 12.1 | -8.63 | 107.03 | 23.73 | -10.35 | 36.20 | 15.32 | -9.11 | 116.78 | 21.53 | -10.07 |
| 22Q4 (16) | 2.22 | -0.89 | -6.33 | 1.05 | -1.87 | 3.96 | 40.99 | 1.09 | 6.61 | 86.50 | 1.56 | -3.71 | 31.39 | -6.05 | 3.77 | 96.09 | 4.09 | -1.98 |
| 22Q3 (15) | 2.24 | -13.18 | -0.88 | 1.07 | 4.9 | 21.59 | 40.55 | 15.13 | 0.52 | 85.17 | -4.08 | -17.52 | 33.41 | 4.96 | -8.42 | 92.31 | 0.14 | -13.83 |
| 22Q2 (14) | 2.58 | 42.54 | -12.54 | 1.02 | 34.21 | -0.97 | 35.22 | -29.97 | 14.02 | 88.79 | -25.63 | 0.21 | 31.83 | -20.09 | -0.47 | 92.18 | -29.01 | 5.32 |
| 22Q1 (13) | 1.81 | -23.63 | -32.96 | 0.76 | -24.75 | -18.28 | 50.29 | 30.79 | 49.23 | 119.39 | 32.91 | 22.59 | 39.83 | 31.67 | 15.55 | 129.85 | 32.46 | 34.39 |
| 21Q4 (12) | 2.37 | 4.87 | -3.27 | 1.01 | 14.77 | -12.17 | 38.45 | -4.69 | 3.61 | 89.83 | -13.01 | 13.88 | 30.25 | -17.08 | -7.09 | 98.03 | -8.49 | 17.5 |
| 21Q3 (11) | 2.26 | -23.39 | -9.96 | 0.88 | -14.56 | -26.67 | 40.34 | 30.59 | 11.44 | 103.26 | 16.55 | 36.61 | 36.48 | 14.07 | 27.87 | 107.12 | 22.39 | 28.66 |
| 21Q2 (10) | 2.95 | 9.26 | 17.06 | 1.03 | 10.75 | 7.29 | 30.89 | -8.34 | -14.43 | 88.60 | -9.03 | -6.87 | 31.98 | -7.22 | 1.36 | 87.52 | -9.42 | -12.2 |
| 21Q1 (9) | 2.70 | 10.2 | 71.97 | 0.93 | -19.13 | 22.37 | 33.70 | -9.19 | -41.81 | 97.39 | 23.47 | -18.98 | 34.47 | 5.87 | -31.77 | 96.62 | 15.81 | -24.27 |
| 20Q4 (8) | 2.45 | -2.39 | 10.36 | 1.15 | -4.17 | -12.88 | 37.11 | 2.51 | -9.66 | 78.88 | 4.35 | 14.14 | 32.56 | 14.13 | -4.01 | 83.43 | 0.2 | 9.39 |
| 20Q3 (7) | 2.51 | -0.4 | 21.26 | 1.20 | 25.0 | 1.69 | 36.20 | 0.28 | -17.48 | 75.59 | -20.55 | -1.65 | 28.53 | -9.57 | -26.01 | 83.26 | -16.47 | 1.33 |
| 20Q2 (6) | 2.52 | 60.51 | 1.61 | 0.96 | 26.32 | -27.27 | 36.10 | -37.66 | -1.61 | 95.14 | -20.85 | 38.12 | 31.55 | -37.55 | -6.02 | 99.68 | -21.87 | 38.44 |
| 20Q1 (5) | 1.57 | -29.28 | -18.65 | 0.76 | -42.42 | -24.75 | 57.91 | 40.97 | 22.66 | 120.20 | 73.93 | 33.22 | 50.52 | 48.94 | 5.65 | 127.59 | 67.29 | 42.35 |
| 19Q4 (4) | 2.22 | 7.25 | 0.0 | 1.32 | 11.86 | 0.0 | 41.08 | -6.36 | 0.0 | 69.11 | -10.08 | 0.0 | 33.92 | -12.03 | 0.0 | 76.27 | -7.18 | 0.0 |
| 19Q3 (3) | 2.07 | -16.53 | 0.0 | 1.18 | -10.61 | 0.0 | 43.87 | 19.57 | 0.0 | 76.86 | 11.59 | 0.0 | 38.56 | 14.86 | 0.0 | 82.17 | 14.13 | 0.0 |
| 19Q2 (2) | 2.48 | 28.5 | 0.0 | 1.32 | 30.69 | 0.0 | 36.69 | -22.28 | 0.0 | 68.88 | -23.66 | 0.0 | 33.57 | -29.8 | 0.0 | 72.00 | -19.67 | 0.0 |
| 19Q1 (1) | 1.93 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 47.21 | 0.0 | 0.0 | 90.23 | 0.0 | 0.0 | 47.82 | 0.0 | 0.0 | 89.63 | 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) | 8.19 | -5.97 | 3.78 | -10.0 | 44.57 | 6.37 | 96.67 | 11.26 | 35.76 | 13.02 | 105.48 | 8.56 |
| 2022 (9) | 8.71 | -1.8 | 4.20 | 1.69 | 41.90 | 1.87 | 86.89 | -1.77 | 31.64 | -5.95 | 97.16 | 1.26 |
| 2021 (8) | 8.87 | 8.3 | 4.13 | 5.09 | 41.13 | -7.72 | 88.46 | -4.73 | 33.64 | -18.55 | 95.95 | -0.19 |
| 2020 (7) | 8.19 | 6.92 | 3.93 | -13.82 | 44.57 | -6.5 | 92.85 | 16.0 | 41.30 | -8.71 | 96.13 | 16.56 |
| 2019 (6) | 7.66 | -12.56 | 4.56 | -4.6 | 47.67 | 14.37 | 80.04 | 4.86 | 45.24 | 5.48 | 82.47 | 9.8 |
| 2018 (5) | 8.76 | -10.52 | 4.78 | -1.04 | 41.68 | 11.83 | 76.33 | 1.07 | 42.89 | 13.47 | 75.11 | 0.16 |
| 2017 (4) | 9.79 | 0.51 | 4.83 | 8.05 | 37.27 | -0.51 | 75.52 | -7.6 | 37.80 | 3.36 | 74.99 | -9.24 |
| 2016 (3) | 9.74 | 3.84 | 4.47 | 9.83 | 37.46 | -3.7 | 81.73 | -8.98 | 36.57 | 32.79 | 82.62 | -18.31 |
| 2015 (2) | 9.38 | 23.1 | 4.07 | 9.41 | 38.90 | -18.79 | 89.79 | -8.58 | 27.54 | -2.24 | 101.14 | -14.25 |
| 2014 (1) | 7.62 | 0 | 3.72 | 0 | 47.90 | 0 | 98.22 | 0 | 28.17 | 0 | 117.95 | 0 |
