- 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) | 2.72 | 5.43 | 4.62 | 8.29 | 17.42 | 5.87 | 33.48 | -5.1 | -4.32 | 10.98 | -14.75 | -5.59 | 27.10 | -6.94 | -11.96 | 17.35 | -8.88 | 9.53 |
| 23Q3 (19) | 2.58 | 10.73 | -6.86 | 7.06 | -11.42 | -6.98 | 35.28 | -9.72 | 7.36 | 12.88 | 12.78 | 7.51 | 29.12 | -5.39 | -4.34 | 19.04 | -3.5 | 32.13 |
| 23Q2 (18) | 2.33 | -7.17 | -17.08 | 7.97 | -11.54 | -18.67 | 39.08 | 7.72 | 20.51 | 11.42 | 13.18 | 22.93 | 30.78 | 3.67 | 14.89 | 19.73 | 18.29 | 32.15 |
| 23Q1 (17) | 2.51 | -3.46 | -8.39 | 9.01 | 15.07 | -15.0 | 36.28 | 3.69 | 9.08 | 10.09 | -13.24 | 17.6 | 29.69 | -3.54 | -5.9 | 16.68 | 5.3 | 62.1 |
| 22Q4 (16) | 2.60 | -6.14 | -4.06 | 7.83 | 3.16 | -21.39 | 34.99 | 6.48 | 4.2 | 11.63 | -2.92 | 27.24 | 30.78 | 1.12 | 0.72 | 15.84 | 9.92 | 30.26 |
| 22Q3 (15) | 2.77 | -1.42 | 8.63 | 7.59 | -22.55 | -4.53 | 32.86 | 1.33 | -7.85 | 11.98 | 28.96 | 4.72 | 30.44 | 13.62 | 13.84 | 14.41 | -3.48 | -29.22 |
| 22Q2 (14) | 2.81 | 2.55 | 11.51 | 9.80 | -7.55 | 15.43 | 32.43 | -2.5 | -10.22 | 9.29 | 8.28 | -13.34 | 26.79 | -15.09 | 3.16 | 14.93 | 45.09 | -28.43 |
| 22Q1 (13) | 2.74 | 1.11 | 7.45 | 10.60 | 6.43 | 22.97 | 33.26 | -0.95 | -6.83 | 8.58 | -6.13 | -18.67 | 31.55 | 3.24 | 5.55 | 10.29 | -15.38 | -37.14 |
| 21Q4 (12) | 2.71 | 6.27 | -4.24 | 9.96 | 25.28 | 25.13 | 33.58 | -5.83 | 4.48 | 9.14 | -20.1 | -20.1 | 30.56 | 14.29 | -3.47 | 12.16 | -40.28 | 2.1 |
| 21Q3 (11) | 2.55 | 1.19 | -3.04 | 7.95 | -6.36 | 21.37 | 35.66 | -1.27 | 3.18 | 11.44 | 6.72 | -17.7 | 26.74 | 2.96 | -12.7 | 20.36 | -2.4 | 14.13 |
| 21Q2 (10) | 2.52 | -1.18 | 7.23 | 8.49 | -1.51 | 15.51 | 36.12 | 1.18 | -6.84 | 10.72 | 1.61 | -13.48 | 25.97 | -13.11 | -14.06 | 20.86 | 27.43 | -0.38 |
| 21Q1 (9) | 2.55 | -9.89 | -0.39 | 8.62 | 8.29 | -7.01 | 35.70 | 11.08 | 0.54 | 10.55 | -7.78 | 7.43 | 29.89 | -5.59 | -6.83 | 16.37 | 37.45 | 23.64 |
| 20Q4 (8) | 2.83 | 7.6 | -19.6 | 7.96 | 21.53 | -3.28 | 32.14 | -7.0 | 24.28 | 11.44 | -17.7 | 3.53 | 31.66 | 3.36 | 7.39 | 11.91 | -33.24 | 60.08 |
| 20Q3 (7) | 2.63 | 11.91 | 5.62 | 6.55 | -10.88 | 23.12 | 34.56 | -10.86 | -5.55 | 13.90 | 12.19 | -18.76 | 30.63 | 1.36 | -7.35 | 17.84 | -14.8 | -13.57 |
| 20Q2 (6) | 2.35 | -8.2 | -7.11 | 7.35 | -20.71 | 19.32 | 38.77 | 9.18 | 7.69 | 12.39 | 26.17 | -16.17 | 30.22 | -5.8 | -1.27 | 20.94 | 58.16 | 3.82 |
| 20Q1 (5) | 2.56 | -27.27 | 15.32 | 9.27 | 12.64 | 28.22 | 35.51 | 37.32 | -13.31 | 9.82 | -11.13 | -22.0 | 32.08 | 8.82 | 3.82 | 13.24 | 77.96 | -41.55 |
| 19Q4 (4) | 3.52 | 41.37 | 0.0 | 8.23 | 54.7 | 0.0 | 25.86 | -29.32 | 0.0 | 11.05 | -35.42 | 0.0 | 29.48 | -10.83 | 0.0 | 7.44 | -63.95 | 0.0 |
| 19Q3 (3) | 2.49 | -1.58 | 0.0 | 5.32 | -13.64 | 0.0 | 36.59 | 1.64 | 0.0 | 17.11 | 15.76 | 0.0 | 33.06 | 8.0 | 0.0 | 20.64 | 2.33 | 0.0 |
| 19Q2 (2) | 2.53 | 13.96 | 0.0 | 6.16 | -14.8 | 0.0 | 36.00 | -12.11 | 0.0 | 14.78 | 17.39 | 0.0 | 30.61 | -0.94 | 0.0 | 20.17 | -10.95 | 0.0 |
| 19Q1 (1) | 2.22 | 0.0 | 0.0 | 7.23 | 0.0 | 0.0 | 40.96 | 0.0 | 0.0 | 12.59 | 0.0 | 0.0 | 30.90 | 0.0 | 0.0 | 22.65 | 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) | 9.87 | -2.57 | 31.53 | -9.03 | 36.99 | 2.64 | 11.58 | 9.97 | 32.97 | -9.79 | 15.60 | 55.69 |
| 2022 (9) | 10.13 | 2.12 | 34.66 | 1.73 | 36.04 | -2.09 | 10.53 | -1.68 | 36.55 | -5.46 | 10.02 | 12.97 |
| 2021 (8) | 9.92 | 2.37 | 34.07 | 9.62 | 36.81 | -2.28 | 10.71 | -8.77 | 38.66 | -1.18 | 8.87 | -13.8 |
| 2020 (7) | 9.69 | -3.2 | 31.08 | -1.33 | 37.67 | 3.29 | 11.74 | 1.29 | 39.12 | 7.92 | 10.29 | -12.8 |
| 2019 (6) | 10.01 | 13.49 | 31.50 | 21.9 | 36.47 | -11.91 | 11.59 | -17.92 | 36.25 | -4.35 | 11.80 | -33.07 |
| 2018 (5) | 8.82 | -3.5 | 25.84 | -5.35 | 41.40 | 3.68 | 14.12 | 5.61 | 37.90 | -1.25 | 17.63 | 18.08 |
| 2017 (4) | 9.14 | -6.16 | 27.30 | -14.12 | 39.93 | 6.54 | 13.37 | 16.46 | 38.38 | -4.84 | 14.93 | 73.0 |
| 2016 (3) | 9.74 | 4.84 | 31.79 | -30.53 | 37.48 | -4.61 | 11.48 | 43.86 | 40.33 | -10.99 | 8.63 | 340.31 |
| 2015 (2) | 9.29 | -0.21 | 45.76 | -40.73 | 39.29 | 0.2 | 7.98 | 68.71 | 45.31 | 13.87 | 1.96 | -52.77 |
| 2014 (1) | 9.31 | 15.22 | 77.20 | 27.37 | 39.21 | -13.21 | 4.73 | -21.43 | 39.79 | 1.4 | 4.15 | -65.3 |
