- 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) | 0.81 | 3.85 | 9.46 | 0.43 | -12.24 | -20.37 | 111.77 | -3.88 | -9.11 | 213.10 | 14.98 | 26.97 | 53.91 | 37.46 | 33.14 | 270.96 | 3.27 | 8.25 |
| 23Q3 (19) | 0.78 | 14.71 | 2.63 | 0.49 | 16.67 | -24.62 | 116.28 | -12.76 | -2.99 | 185.33 | -15.25 | 32.16 | 39.22 | -24.11 | 0.74 | 262.38 | -12.62 | 18.64 |
| 23Q2 (18) | 0.68 | -4.23 | -29.9 | 0.42 | -8.7 | -48.15 | 133.28 | 4.05 | 42.21 | 218.67 | 11.27 | 93.67 | 51.68 | -1.86 | 58.43 | 300.27 | 10.42 | 72.56 |
| 23Q1 (17) | 0.71 | -4.05 | -10.13 | 0.46 | -14.81 | -30.3 | 128.09 | 4.16 | 11.18 | 196.52 | 17.09 | 43.37 | 52.66 | 30.06 | 30.41 | 271.94 | 8.64 | 28.33 |
| 22Q4 (16) | 0.74 | -2.63 | -24.49 | 0.54 | -16.92 | -43.16 | 122.97 | 2.59 | 32.27 | 167.84 | 19.69 | 75.31 | 40.49 | 4.01 | 20.11 | 250.32 | 13.19 | 61.5 |
| 22Q3 (15) | 0.76 | -21.65 | -23.23 | 0.65 | -19.75 | -35.0 | 119.86 | 27.89 | 29.82 | 140.23 | 24.2 | 54.61 | 38.93 | 19.34 | -10.22 | 221.15 | 27.09 | 58.34 |
| 22Q2 (14) | 0.97 | 22.78 | -12.61 | 0.81 | 22.73 | -30.17 | 93.72 | -18.65 | 14.64 | 112.91 | -17.63 | 44.33 | 32.62 | -19.22 | -29.73 | 174.01 | -17.88 | 53.22 |
| 22Q1 (13) | 0.79 | -19.39 | -19.39 | 0.66 | -30.53 | -35.92 | 115.21 | 23.92 | 23.94 | 137.07 | 43.17 | 55.44 | 40.38 | 19.79 | -23.04 | 211.90 | 36.71 | 64.68 |
| 21Q4 (12) | 0.98 | -1.01 | 1.03 | 0.95 | -5.0 | -19.49 | 92.97 | 0.69 | -0.77 | 95.74 | 5.56 | 24.06 | 33.71 | -22.26 | -17.7 | 155.00 | 10.98 | 19.31 |
| 21Q3 (11) | 0.99 | -10.81 | 23.75 | 1.00 | -13.79 | 0.0 | 92.33 | 12.94 | -18.79 | 90.70 | 15.94 | -0.27 | 43.36 | -6.59 | 8.54 | 139.67 | 22.98 | -15.19 |
| 21Q2 (10) | 1.11 | 13.27 | 20.65 | 1.16 | 12.62 | 13.73 | 81.75 | -12.06 | -17.58 | 78.23 | -11.28 | -12.01 | 46.42 | -11.53 | 39.48 | 113.57 | -11.74 | -26.64 |
| 21Q1 (9) | 0.98 | 1.03 | 12.64 | 1.03 | -12.71 | 17.05 | 92.96 | -0.78 | -11.28 | 88.18 | 14.27 | -14.87 | 52.47 | 28.1 | 36.64 | 128.67 | -0.95 | -24.29 |
| 20Q4 (8) | 0.97 | 21.25 | 0.0 | 1.18 | 18.0 | 9.26 | 93.69 | -17.59 | -0.58 | 77.17 | -15.15 | -8.64 | 40.96 | 2.53 | 13.71 | 129.91 | -21.12 | -8.96 |
| 20Q3 (7) | 0.80 | -13.04 | -11.11 | 1.00 | -1.96 | 1.01 | 113.69 | 14.62 | 12.24 | 90.95 | 2.29 | -0.82 | 39.95 | 20.04 | 2.36 | 164.69 | 6.38 | 6.97 |
| 20Q2 (6) | 0.92 | 5.75 | 0.0 | 1.02 | 15.91 | 7.37 | 99.19 | -5.33 | 0.39 | 88.91 | -14.16 | -7.08 | 33.28 | -13.33 | -7.61 | 154.82 | -8.91 | -2.29 |
| 20Q1 (5) | 0.87 | -10.31 | 6.1 | 0.88 | -18.52 | 0.0 | 104.78 | 11.18 | -5.82 | 103.58 | 22.62 | 0.02 | 38.40 | 6.61 | -1.03 | 169.96 | 19.11 | -3.44 |
| 19Q4 (4) | 0.97 | 7.78 | 0.0 | 1.08 | 9.09 | 0.0 | 94.24 | -6.96 | 0.0 | 84.47 | -7.88 | 0.0 | 36.02 | -7.71 | 0.0 | 142.69 | -7.32 | 0.0 |
| 19Q3 (3) | 0.90 | -2.17 | 0.0 | 0.99 | 4.21 | 0.0 | 101.29 | 2.52 | 0.0 | 91.70 | -4.16 | 0.0 | 39.03 | 8.36 | 0.0 | 153.96 | -2.83 | 0.0 |
| 19Q2 (2) | 0.92 | 12.2 | 0.0 | 0.95 | 7.95 | 0.0 | 98.80 | -11.19 | 0.0 | 95.68 | -7.61 | 0.0 | 36.02 | -7.16 | 0.0 | 158.45 | -9.98 | 0.0 |
| 19Q1 (1) | 0.82 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 111.25 | 0.0 | 0.0 | 103.56 | 0.0 | 0.0 | 38.80 | 0.0 | 0.0 | 176.01 | 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) | 3.12 | -10.34 | 1.95 | -29.6 | 117.02 | 11.7 | 187.54 | 42.37 | 47.34 | 25.7 | 257.22 | 29.37 |
| 2022 (9) | 3.48 | -8.18 | 2.77 | -28.61 | 104.76 | 8.81 | 131.73 | 40.03 | 37.66 | -9.08 | 198.83 | 33.5 |
| 2021 (8) | 3.79 | 31.14 | 3.88 | 16.52 | 96.28 | -23.69 | 94.07 | -14.21 | 41.42 | -22.88 | 148.94 | -18.21 |
| 2020 (7) | 2.89 | -13.73 | 3.33 | -11.67 | 126.17 | 15.97 | 109.65 | 13.32 | 53.71 | 41.68 | 182.10 | 8.62 |
| 2019 (6) | 3.35 | -12.53 | 3.77 | -0.53 | 108.80 | 14.03 | 96.76 | 0.35 | 37.91 | 15.65 | 167.65 | 5.41 |
| 2018 (5) | 3.83 | -6.81 | 3.79 | 16.98 | 95.41 | 7.35 | 96.42 | -14.38 | 32.78 | -5.97 | 159.05 | -4.55 |
| 2017 (4) | 4.11 | 31.31 | 3.24 | -6.09 | 88.88 | -23.84 | 112.61 | 6.31 | 34.86 | -4.44 | 166.64 | -10.49 |
| 2016 (3) | 3.13 | 7.93 | 3.45 | -14.6 | 116.70 | -7.24 | 105.93 | 17.36 | 36.48 | -2.15 | 186.16 | 4.12 |
| 2015 (2) | 2.90 | 4.69 | 4.04 | 10.08 | 125.81 | -4.43 | 90.26 | -9.2 | 37.28 | 32.62 | 178.80 | -11.9 |
| 2014 (1) | 2.77 | -19.24 | 3.67 | 19.54 | 131.64 | 23.81 | 99.41 | -16.45 | 28.11 | 12.62 | 202.95 | 1.3 |
