- 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) | 1.34 | 1.52 | 20.72 | 0.31 | 3.33 | -34.04 | 67.71 | -2.0 | -17.67 | 294.03 | -2.16 | 50.32 | 51.60 | -9.33 | -24.06 | 310.14 | -0.82 | 47.76 |
| 23Q3 (19) | 1.32 | 40.43 | -15.38 | 0.30 | 3.45 | -44.44 | 69.09 | -28.8 | 18.37 | 300.52 | -4.84 | 77.22 | 56.91 | -9.9 | -19.3 | 312.69 | -10.58 | 98.63 |
| 23Q2 (18) | 0.94 | 9.3 | -40.88 | 0.29 | -17.14 | -34.09 | 97.04 | -8.76 | 69.98 | 315.82 | 21.97 | 51.99 | 63.16 | -6.94 | -30.29 | 349.69 | 17.57 | 100.65 |
| 23Q1 (17) | 0.86 | -22.52 | -45.22 | 0.35 | -25.53 | -25.53 | 106.36 | 29.33 | 83.16 | 258.93 | 32.38 | 34.37 | 67.87 | -0.12 | -21.65 | 297.42 | 41.7 | 81.19 |
| 22Q4 (16) | 1.11 | -28.85 | -39.34 | 0.47 | -12.96 | -27.69 | 82.24 | 40.89 | 65.04 | 195.60 | 15.35 | 40.3 | 67.95 | -3.64 | -0.63 | 209.89 | 33.33 | 73.65 |
| 22Q3 (15) | 1.56 | -1.89 | -0.64 | 0.54 | 22.73 | -14.29 | 58.37 | 2.24 | 1.0 | 169.57 | -18.39 | 17.92 | 70.52 | -22.16 | -1.29 | 157.42 | -9.67 | 20.95 |
| 22Q2 (14) | 1.59 | 1.27 | 4.61 | 0.44 | -6.38 | -30.16 | 57.09 | -1.69 | -4.34 | 207.79 | 7.83 | 43.16 | 90.60 | 4.59 | 18.14 | 174.28 | 6.17 | 36.01 |
| 22Q1 (13) | 1.57 | -14.21 | 20.77 | 0.47 | -27.69 | -28.79 | 58.07 | 16.54 | -17.33 | 192.70 | 38.22 | 40.45 | 86.62 | 26.67 | -5.89 | 164.15 | 35.81 | 42.24 |
| 21Q4 (12) | 1.83 | 16.56 | 55.08 | 0.65 | 3.17 | -33.67 | 49.83 | -13.77 | -35.32 | 139.42 | -3.05 | 49.4 | 68.38 | -4.28 | -12.76 | 120.87 | -7.13 | 31.41 |
| 21Q3 (11) | 1.57 | 3.29 | 24.6 | 0.63 | 0.0 | -51.16 | 57.79 | -3.17 | -20.29 | 143.80 | -0.93 | 103.54 | 71.44 | -6.85 | 41.1 | 130.15 | 1.57 | 40.67 |
| 21Q2 (10) | 1.52 | 16.92 | 32.17 | 0.63 | -4.55 | -32.26 | 59.68 | -15.03 | -24.34 | 145.15 | 5.79 | 48.69 | 76.69 | -16.68 | 73.15 | 128.14 | 11.04 | -3.08 |
| 21Q1 (9) | 1.30 | 10.17 | 44.44 | 0.66 | -32.65 | 4.76 | 70.24 | -8.83 | -30.79 | 137.20 | 47.02 | -4.6 | 92.04 | 17.43 | 32.81 | 115.40 | 25.46 | -34.44 |
| 20Q4 (8) | 1.18 | -6.35 | -21.33 | 0.98 | -24.03 | -3.92 | 77.04 | 6.26 | 26.79 | 93.32 | 32.09 | 4.12 | 78.38 | 54.81 | 56.42 | 91.98 | -0.58 | -8.29 |
| 20Q3 (7) | 1.26 | 9.57 | 5.0 | 1.29 | 38.71 | 76.71 | 72.50 | -8.09 | -4.24 | 70.65 | -27.63 | -43.06 | 50.63 | 14.31 | -15.87 | 92.52 | -30.02 | -33.72 |
| 20Q2 (6) | 1.15 | 27.78 | 12.75 | 0.93 | 47.62 | 32.86 | 78.88 | -22.28 | -11.76 | 97.62 | -32.12 | -24.59 | 44.29 | -36.09 | -16.4 | 132.21 | -24.88 | -20.29 |
| 20Q1 (5) | 0.90 | -40.0 | 15.38 | 0.63 | -38.24 | 3.28 | 101.49 | 67.03 | -12.59 | 143.82 | 60.46 | -3.07 | 69.30 | 38.3 | 4.52 | 176.01 | 75.5 | -11.19 |
| 19Q4 (4) | 1.50 | 25.0 | 0.0 | 1.02 | 39.73 | 0.0 | 60.76 | -19.75 | 0.0 | 89.63 | -27.76 | 0.0 | 50.11 | -16.73 | 0.0 | 100.29 | -28.16 | 0.0 |
| 19Q3 (3) | 1.20 | 17.65 | 0.0 | 0.73 | 4.29 | 0.0 | 75.71 | -15.3 | 0.0 | 124.08 | -4.16 | 0.0 | 60.18 | 13.59 | 0.0 | 139.60 | -15.84 | 0.0 |
| 19Q2 (2) | 1.02 | 30.77 | 0.0 | 0.70 | 14.75 | 0.0 | 89.39 | -23.01 | 0.0 | 129.46 | -12.75 | 0.0 | 52.98 | -20.09 | 0.0 | 165.87 | -16.3 | 0.0 |
| 19Q1 (1) | 0.78 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 116.11 | 0.0 | 0.0 | 148.37 | 0.0 | 0.0 | 66.30 | 0.0 | 0.0 | 198.18 | 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) | 3.88 | -30.71 | 1.27 | -37.13 | 94.18 | 44.4 | 287.77 | 59.3 | 69.52 | 0.61 | 312.43 | 76.73 |
| 2022 (9) | 5.60 | -14.24 | 2.02 | -24.34 | 65.22 | 16.69 | 180.65 | 32.09 | 69.10 | -15.53 | 176.78 | 59.46 |
| 2021 (8) | 6.53 | 33.54 | 2.67 | -16.56 | 55.89 | -25.11 | 136.76 | 19.75 | 81.80 | 3.97 | 110.86 | 0.64 |
| 2020 (7) | 4.89 | 20.44 | 3.20 | 3.56 | 74.63 | -17.0 | 114.20 | -3.26 | 78.68 | 23.01 | 110.16 | -23.51 |
| 2019 (6) | 4.06 | 73.5 | 3.09 | -4.63 | 89.92 | -42.3 | 118.05 | 4.66 | 63.96 | -16.07 | 144.01 | -25.15 |
| 2018 (5) | 2.34 | 17.59 | 3.24 | -16.71 | 155.83 | -15.03 | 112.79 | 20.31 | 76.21 | 12.17 | 192.41 | -8.03 |
| 2017 (4) | 1.99 | -8.29 | 3.89 | 20.06 | 183.40 | 9.19 | 93.75 | -16.67 | 67.94 | -1.68 | 209.21 | -1.03 |
| 2016 (3) | 2.17 | -35.22 | 3.24 | -3.28 | 167.97 | 54.27 | 112.51 | 3.17 | 69.10 | -2.3 | 211.38 | 43.6 |
| 2015 (2) | 3.35 | 17.13 | 3.35 | 23.16 | 108.88 | -14.56 | 109.05 | -18.76 | 70.73 | -24.58 | 147.20 | -12.31 |
| 2014 (1) | 2.86 | -5.92 | 2.72 | -24.86 | 127.43 | 6.16 | 134.23 | 33.28 | 93.78 | 14.94 | 167.87 | 20.63 |
