- 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) | 0.98 | -6.67 | 2.08 | 2.65 | -3.99 | 2.71 | 93.13 | 7.48 | -1.55 | 34.29 | 4.0 | -2.92 | 47.82 | 14.1 | -20.43 | 79.59 | 2.41 | 13.99 |
| 23Q3 (19) | 1.05 | -7.89 | -5.41 | 2.76 | 15.48 | 9.09 | 86.65 | 8.8 | 5.22 | 32.97 | -13.24 | -8.19 | 41.91 | 7.96 | -33.82 | 77.72 | -1.41 | 41.49 |
| 23Q2 (18) | 1.14 | 29.55 | 25.27 | 2.39 | 14.9 | 4.82 | 79.64 | -22.66 | -20.71 | 38.00 | -13.32 | -4.81 | 38.82 | -32.69 | -50.74 | 78.83 | -11.57 | 28.05 |
| 23Q1 (17) | 0.88 | -8.33 | -3.3 | 2.08 | -19.38 | -21.21 | 102.97 | 8.85 | 2.7 | 43.84 | 24.12 | 27.22 | 57.67 | -4.04 | -26.82 | 89.14 | 27.67 | 59.43 |
| 22Q4 (16) | 0.96 | -13.51 | -5.88 | 2.58 | 1.98 | -13.13 | 94.60 | 14.88 | 5.57 | 35.32 | -1.64 | 15.12 | 60.10 | -5.1 | -14.46 | 69.82 | 27.11 | 39.56 |
| 22Q3 (15) | 1.11 | 21.98 | -4.31 | 2.53 | 10.96 | -1.56 | 82.35 | -18.01 | 5.29 | 35.91 | -10.05 | 1.44 | 63.33 | -19.64 | -5.31 | 54.93 | -10.77 | 17.55 |
| 22Q2 (14) | 0.91 | 0.0 | -16.51 | 2.28 | -13.64 | 7.04 | 100.44 | 0.18 | 19.81 | 39.92 | 15.84 | -6.44 | 78.81 | 0.0 | -2.84 | 61.56 | 10.11 | 35.59 |
| 22Q1 (13) | 0.91 | -10.78 | -2.15 | 2.64 | -11.11 | -2.58 | 100.26 | 11.88 | 1.97 | 34.46 | 12.32 | 2.62 | 78.81 | 12.17 | -7.16 | 55.91 | 11.75 | 18.96 |
| 21Q4 (12) | 1.02 | -12.07 | -7.27 | 2.97 | 15.56 | -15.14 | 89.61 | 14.58 | 8.79 | 30.68 | -13.33 | 18.14 | 70.26 | 5.05 | 7.65 | 50.03 | 7.06 | 16.16 |
| 21Q3 (11) | 1.16 | 6.42 | 3.57 | 2.57 | 20.66 | -17.1 | 78.21 | -6.7 | -3.42 | 35.40 | -17.04 | 20.45 | 66.88 | -17.54 | 13.41 | 46.73 | 2.93 | -9.09 |
| 21Q2 (10) | 1.09 | 17.2 | 11.22 | 2.13 | -21.4 | -6.58 | 83.83 | -14.74 | -9.78 | 42.67 | 27.07 | 6.81 | 81.11 | -4.45 | 3.29 | 45.40 | -3.4 | -16.45 |
| 21Q1 (9) | 0.93 | -15.45 | 10.71 | 2.71 | -22.57 | -9.97 | 98.32 | 19.36 | -9.01 | 33.58 | 29.3 | 11.23 | 84.89 | 30.06 | 8.09 | 47.00 | 9.12 | -21.27 |
| 20Q4 (8) | 1.10 | -1.79 | 0.92 | 3.50 | 12.9 | -16.86 | 82.37 | 1.72 | -1.0 | 25.97 | -11.64 | 20.06 | 65.27 | 10.68 | 19.45 | 43.07 | -16.21 | -14.19 |
| 20Q3 (7) | 1.12 | 14.29 | 0.0 | 3.10 | 35.96 | 5.08 | 80.98 | -12.85 | -0.64 | 29.39 | -26.43 | -4.67 | 58.97 | -24.91 | -3.83 | 51.40 | -5.41 | 0.76 |
| 20Q2 (6) | 0.98 | 16.67 | -2.97 | 2.28 | -24.25 | -13.64 | 92.92 | -14.0 | 3.16 | 39.95 | 32.33 | 15.76 | 78.53 | -0.01 | 12.25 | 54.34 | -8.98 | -0.53 |
| 20Q1 (5) | 0.84 | -22.94 | 3.7 | 3.01 | -28.5 | 0.67 | 108.05 | 29.87 | -3.42 | 30.19 | 39.57 | -0.82 | 78.54 | 43.74 | -4.82 | 59.70 | 18.95 | -0.18 |
| 19Q4 (4) | 1.09 | -2.68 | 0.0 | 4.21 | 42.71 | 0.0 | 83.20 | 2.09 | 0.0 | 21.63 | -29.84 | 0.0 | 54.64 | -10.89 | 0.0 | 50.19 | -1.61 | 0.0 |
| 19Q3 (3) | 1.12 | 10.89 | 0.0 | 2.95 | 11.74 | 0.0 | 81.50 | -9.51 | 0.0 | 30.83 | -10.66 | 0.0 | 61.32 | -12.35 | 0.0 | 51.01 | -6.63 | 0.0 |
| 19Q2 (2) | 1.01 | 24.69 | 0.0 | 2.64 | -11.71 | 0.0 | 90.07 | -19.49 | 0.0 | 34.51 | 13.37 | 0.0 | 69.96 | -15.22 | 0.0 | 54.63 | -8.66 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 111.88 | 0.0 | 0.0 | 30.44 | 0.0 | 0.0 | 82.52 | 0.0 | 0.0 | 59.81 | 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) | 3.49 | 3.56 | 9.39 | -7.12 | 104.66 | -3.42 | 38.89 | 7.73 | 59.28 | -18.31 | 84.28 | 17.23 |
| 2022 (9) | 3.37 | -1.75 | 10.11 | -9.25 | 108.37 | 1.77 | 36.10 | 10.2 | 72.57 | -13.33 | 71.89 | 29.51 |
| 2021 (8) | 3.43 | 17.87 | 11.14 | -4.7 | 106.49 | -15.07 | 32.76 | 4.97 | 83.73 | -8.15 | 55.51 | -15.17 |
| 2020 (7) | 2.91 | -3.96 | 11.69 | -12.43 | 125.39 | 4.2 | 31.21 | 14.16 | 91.16 | 4.84 | 65.44 | 7.76 |
| 2019 (6) | 3.03 | -5.31 | 13.35 | 6.29 | 120.34 | 5.46 | 27.34 | -5.95 | 86.95 | -4.69 | 60.73 | 16.92 |
| 2018 (5) | 3.20 | -6.98 | 12.56 | 1.29 | 114.11 | 7.51 | 29.07 | -1.22 | 91.23 | 5.98 | 51.94 | 4.95 |
| 2017 (4) | 3.44 | 1.18 | 12.40 | 2.9 | 106.14 | -1.24 | 29.43 | -2.84 | 86.08 | 10.13 | 49.49 | -16.98 |
| 2016 (3) | 3.40 | -3.68 | 12.05 | 6.17 | 107.47 | 4.03 | 30.29 | -5.79 | 78.16 | 8.14 | 59.61 | -5.64 |
| 2015 (2) | 3.53 | -3.02 | 11.35 | -0.61 | 103.31 | 3.17 | 32.15 | 0.63 | 72.28 | 6.91 | 63.17 | -2.05 |
| 2014 (1) | 3.64 | 25.52 | 11.42 | 12.29 | 100.14 | -20.45 | 31.95 | -10.95 | 67.61 | -13.08 | 64.49 | -23.22 |
