- 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) | 1.16 | 0.0 | -10.08 | 1.15 | 15.0 | 19.79 | 78.28 | -0.22 | 10.91 | 79.15 | -12.91 | -16.71 | 23.59 | -12.34 | 87.07 | 133.84 | -6.02 | -12.52 |
| 23Q3 (19) | 1.16 | -4.13 | 0.0 | 1.00 | 6.38 | 31.58 | 78.45 | 3.96 | 0.01 | 90.88 | -6.02 | -23.94 | 26.91 | 22.71 | 73.84 | 142.41 | -5.21 | -21.94 |
| 23Q2 (18) | 1.21 | 6.14 | 2.54 | 0.94 | 2.17 | 10.59 | 75.46 | -5.63 | -1.96 | 96.70 | -1.9 | -9.47 | 21.93 | 44.75 | 64.64 | 150.23 | -8.05 | -11.87 |
| 23Q1 (17) | 1.14 | -11.63 | 8.57 | 0.92 | -4.17 | 6.98 | 79.96 | 13.29 | -7.31 | 98.57 | 3.73 | -7.34 | 15.15 | 20.14 | -0.33 | 163.38 | 6.79 | -7.93 |
| 22Q4 (16) | 1.29 | 11.21 | 14.16 | 0.96 | 26.32 | 12.94 | 70.58 | -10.02 | -12.37 | 95.03 | -20.46 | -11.55 | 12.61 | -18.54 | -23.67 | 152.99 | -16.14 | -10.78 |
| 22Q3 (15) | 1.16 | -1.69 | 5.45 | 0.76 | -10.59 | -3.8 | 78.44 | 1.91 | -4.86 | 119.48 | 11.86 | 4.12 | 15.48 | 16.22 | -33.56 | 182.43 | 7.02 | 4.91 |
| 22Q2 (14) | 1.18 | 12.38 | 0.85 | 0.85 | -1.16 | -22.02 | 76.97 | -10.78 | -0.9 | 106.81 | 0.4 | 27.87 | 13.32 | -12.37 | -34.99 | 170.46 | -3.94 | 21.14 |
| 22Q1 (13) | 1.05 | -7.08 | -3.67 | 0.86 | 1.18 | -30.65 | 86.27 | 7.11 | 3.6 | 106.38 | -0.99 | 44.87 | 15.20 | -7.99 | -2.0 | 177.45 | 3.49 | 25.68 |
| 21Q4 (12) | 1.13 | 2.73 | -0.88 | 0.85 | 7.59 | -27.35 | 80.54 | -2.32 | 1.3 | 107.44 | -6.37 | 37.76 | 16.52 | -29.1 | 11.62 | 171.47 | -1.39 | 20.16 |
| 21Q3 (11) | 1.10 | -5.98 | -7.56 | 0.79 | -27.52 | -22.55 | 82.45 | 6.15 | 7.83 | 114.75 | 37.38 | 28.6 | 23.30 | 13.71 | 39.86 | 173.89 | 23.58 | 16.68 |
| 21Q2 (10) | 1.17 | 7.34 | 19.39 | 1.09 | -12.1 | 21.11 | 77.67 | -6.73 | -16.06 | 83.53 | 13.75 | -17.17 | 20.49 | 32.11 | 12.52 | 140.71 | -0.34 | -19.67 |
| 21Q1 (9) | 1.09 | -4.39 | 21.11 | 1.24 | 5.98 | 18.1 | 83.27 | 4.73 | -17.52 | 73.43 | -5.85 | -15.39 | 15.51 | 4.8 | -27.08 | 141.19 | -1.06 | -15.2 |
| 20Q4 (8) | 1.14 | -4.2 | 12.87 | 1.17 | 14.71 | -8.59 | 79.51 | 3.99 | -11.49 | 77.99 | -12.6 | 10.12 | 14.80 | -11.16 | -34.69 | 142.70 | -4.25 | 3.41 |
| 20Q3 (7) | 1.19 | 21.43 | 19.0 | 1.02 | 13.33 | -26.62 | 76.46 | -17.37 | -15.64 | 89.23 | -11.52 | 36.0 | 16.66 | -8.51 | -31.38 | 149.03 | -14.92 | 12.93 |
| 20Q2 (6) | 0.98 | 8.89 | -3.92 | 0.90 | -14.29 | -42.68 | 92.53 | -8.35 | 3.97 | 100.85 | 16.2 | 74.51 | 18.21 | -14.39 | -12.75 | 175.17 | 5.21 | 39.1 |
| 20Q1 (5) | 0.90 | -10.89 | -2.17 | 1.05 | -17.97 | -31.82 | 100.96 | 12.39 | 2.16 | 86.79 | 22.55 | 46.65 | 21.27 | -6.13 | -13.29 | 166.49 | 20.65 | 24.73 |
| 19Q4 (4) | 1.01 | 1.0 | 0.0 | 1.28 | -7.91 | 0.0 | 89.83 | -0.89 | 0.0 | 70.82 | 7.94 | 0.0 | 22.66 | -6.67 | 0.0 | 137.99 | 4.56 | 0.0 |
| 19Q3 (3) | 1.00 | -1.96 | 0.0 | 1.39 | -11.46 | 0.0 | 90.64 | 1.84 | 0.0 | 65.61 | 13.53 | 0.0 | 24.28 | 16.34 | 0.0 | 131.97 | 4.8 | 0.0 |
| 19Q2 (2) | 1.02 | 10.87 | 0.0 | 1.57 | 1.95 | 0.0 | 89.00 | -9.95 | 0.0 | 57.79 | -2.35 | 0.0 | 20.87 | -14.92 | 0.0 | 125.93 | -5.66 | 0.0 |
| 19Q1 (1) | 0.92 | 0.0 | 0.0 | 1.54 | 0.0 | 0.0 | 98.83 | 0.0 | 0.0 | 59.18 | 0.0 | 0.0 | 24.53 | 0.0 | 0.0 | 133.48 | 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) | 4.53 | 7.35 | 4.27 | 19.61 | 80.66 | -6.71 | 85.44 | -16.37 | 14.96 | 21.23 | 151.13 | -14.27 |
| 2022 (9) | 4.22 | -3.87 | 3.57 | -15.4 | 86.46 | 3.92 | 102.17 | 18.02 | 12.34 | -5.8 | 176.29 | 12.52 |
| 2021 (8) | 4.39 | 16.45 | 4.22 | -10.4 | 83.20 | -14.01 | 86.57 | 11.6 | 13.10 | -30.39 | 156.68 | 0.76 |
| 2020 (7) | 3.77 | -4.31 | 4.71 | -22.41 | 96.76 | 4.5 | 77.57 | 29.0 | 18.82 | -23.59 | 155.50 | 21.4 |
| 2019 (6) | 3.94 | -10.45 | 6.07 | -15.46 | 92.59 | 11.7 | 60.13 | 18.37 | 24.63 | -2.84 | 128.09 | 18.22 |
| 2018 (5) | 4.40 | 2.33 | 7.18 | 8.62 | 82.89 | -2.26 | 50.80 | -8.05 | 25.35 | 37.18 | 108.35 | -10.88 |
| 2017 (4) | 4.30 | -5.49 | 6.61 | 3.93 | 84.81 | 5.83 | 55.25 | -3.71 | 18.48 | 102.63 | 121.58 | -5.31 |
| 2016 (3) | 4.55 | -1.52 | 6.36 | 13.57 | 80.14 | 1.49 | 57.38 | -11.97 | 9.12 | -27.21 | 128.40 | -2.44 |
| 2015 (2) | 4.62 | -12.0 | 5.60 | -5.88 | 78.96 | 13.68 | 65.18 | 6.33 | 12.53 | -21.19 | 131.61 | 14.58 |
| 2014 (1) | 5.25 | -8.54 | 5.95 | -1.0 | 69.46 | 9.25 | 61.30 | 0.97 | 15.90 | -21.87 | 114.86 | 10.52 |
