- 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) | 1.43 | 11.72 | 6.72 | 1.28 | 37.63 | 13.27 | 63.80 | -10.22 | -5.9 | 71.07 | -27.65 | -11.68 | 38.74 | -5.47 | -10.28 | 96.13 | -25.09 | -8.52 |
| 23Q3 (19) | 1.28 | 25.49 | 0.0 | 0.93 | -14.68 | -16.96 | 71.06 | -20.42 | -0.28 | 98.23 | 17.43 | 21.44 | 40.98 | 26.72 | -7.56 | 128.32 | -8.73 | 19.01 |
| 23Q2 (18) | 1.02 | -6.42 | -23.88 | 1.09 | -9.92 | -20.44 | 89.29 | 6.79 | 31.66 | 83.65 | 11.18 | 25.9 | 32.34 | -13.32 | -15.47 | 140.60 | 15.68 | 46.46 |
| 23Q1 (17) | 1.09 | -18.66 | -8.4 | 1.21 | 7.08 | -2.42 | 83.61 | 23.32 | 9.35 | 75.24 | -6.5 | 2.6 | 37.31 | -13.59 | -17.69 | 121.54 | 15.66 | 16.35 |
| 22Q4 (16) | 1.34 | 4.69 | -4.96 | 1.13 | 0.89 | -15.04 | 67.80 | -4.86 | 5.02 | 80.47 | -0.52 | 17.27 | 43.18 | -2.59 | 4.7 | 105.08 | -2.54 | 14.28 |
| 22Q3 (15) | 1.28 | -4.48 | 10.34 | 1.12 | -18.25 | -2.61 | 71.26 | 5.07 | -8.91 | 80.89 | 21.75 | 2.42 | 44.33 | 15.87 | -6.95 | 107.82 | 12.31 | -1.6 |
| 22Q2 (14) | 1.34 | 12.61 | 15.52 | 1.37 | 10.48 | -6.8 | 67.82 | -11.3 | -13.58 | 66.44 | -9.4 | 7.54 | 38.26 | -15.6 | -12.35 | 96.00 | -8.1 | -0.63 |
| 22Q1 (13) | 1.19 | -15.6 | 5.31 | 1.24 | -6.77 | -14.48 | 76.46 | 18.43 | -5.27 | 73.33 | 6.86 | 16.99 | 45.33 | 9.92 | -7.88 | 104.46 | 13.61 | 10.93 |
| 21Q4 (12) | 1.41 | 21.55 | 4.44 | 1.33 | 15.65 | -16.88 | 64.56 | -17.47 | -4.19 | 68.62 | -13.12 | 20.81 | 41.24 | -13.43 | -9.16 | 91.95 | -16.08 | 16.73 |
| 21Q3 (11) | 1.16 | 0.0 | -11.45 | 1.15 | -21.77 | -24.34 | 78.23 | -0.32 | 12.67 | 78.98 | 27.84 | 31.66 | 47.64 | 9.14 | 20.15 | 109.57 | 13.41 | 22.06 |
| 21Q2 (10) | 1.16 | 2.65 | 14.85 | 1.47 | 1.38 | 32.43 | 78.48 | -2.76 | -13.26 | 61.78 | -1.44 | -24.72 | 43.65 | -11.3 | -7.93 | 96.61 | 2.59 | -22.8 |
| 21Q1 (9) | 1.13 | -16.3 | -0.88 | 1.45 | -9.38 | 15.08 | 80.71 | 19.78 | 0.76 | 62.68 | 10.35 | -12.99 | 49.21 | 8.39 | 7.87 | 94.17 | 19.55 | -11.59 |
| 20Q4 (8) | 1.35 | 3.05 | -15.62 | 1.60 | 5.26 | 10.34 | 67.38 | -2.95 | 18.69 | 56.80 | -5.32 | -9.45 | 45.40 | 14.5 | 21.52 | 78.77 | -12.25 | -4.1 |
| 20Q3 (7) | 1.31 | 29.7 | 8.26 | 1.52 | 36.94 | 29.91 | 69.43 | -23.26 | -7.53 | 59.99 | -26.9 | -22.91 | 39.65 | -16.37 | -13.05 | 89.77 | -28.26 | -16.33 |
| 20Q2 (6) | 1.01 | -11.4 | -7.34 | 1.11 | -11.9 | -28.85 | 90.48 | 12.96 | 8.46 | 82.07 | 13.92 | 40.53 | 47.41 | 3.92 | 11.08 | 125.14 | 17.48 | 26.21 |
| 20Q1 (5) | 1.14 | -28.75 | -9.52 | 1.26 | -13.1 | -21.25 | 80.10 | 41.1 | 10.54 | 72.04 | 14.84 | 26.9 | 45.62 | 22.11 | 1.56 | 106.52 | 29.68 | 26.33 |
| 19Q4 (4) | 1.60 | 32.23 | 0.0 | 1.45 | 23.93 | 0.0 | 56.77 | -24.39 | 0.0 | 62.73 | -19.39 | 0.0 | 37.36 | -18.07 | 0.0 | 82.14 | -23.44 | 0.0 |
| 19Q3 (3) | 1.21 | 11.01 | 0.0 | 1.17 | -25.0 | 0.0 | 75.08 | -10.0 | 0.0 | 77.82 | 33.25 | 0.0 | 45.60 | 6.84 | 0.0 | 107.29 | 8.21 | 0.0 |
| 19Q2 (2) | 1.09 | -13.49 | 0.0 | 1.56 | -2.5 | 0.0 | 83.42 | 15.13 | 0.0 | 58.40 | 2.87 | 0.0 | 42.68 | -4.99 | 0.0 | 99.15 | 17.59 | 0.0 |
| 19Q1 (1) | 1.26 | 0.0 | 0.0 | 1.60 | 0.0 | 0.0 | 72.46 | 0.0 | 0.0 | 56.77 | 0.0 | 0.0 | 44.92 | 0.0 | 0.0 | 84.32 | 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) | 3.53 | -24.25 | 3.66 | -21.96 | 103.32 | 31.95 | 99.70 | 27.98 | 56.23 | 21.6 | 146.78 | 33.47 |
| 2022 (9) | 4.66 | 0.65 | 4.69 | -7.13 | 78.30 | -0.66 | 77.90 | 7.73 | 46.24 | -12.47 | 109.97 | 11.87 |
| 2021 (8) | 4.63 | 11.3 | 5.05 | 5.65 | 78.82 | -10.27 | 72.31 | -5.28 | 52.83 | -8.49 | 98.30 | -7.66 |
| 2020 (7) | 4.16 | -4.37 | 4.78 | -2.85 | 87.84 | 4.77 | 76.34 | 2.98 | 57.73 | 6.22 | 106.45 | 2.73 |
| 2019 (6) | 4.35 | -1.36 | 4.92 | -7.69 | 83.84 | 1.22 | 74.13 | 8.23 | 54.35 | -0.69 | 103.62 | 7.28 |
| 2018 (5) | 4.41 | -0.68 | 5.33 | -13.89 | 82.83 | 0.78 | 68.49 | 16.07 | 54.73 | 4.37 | 96.59 | 8.82 |
| 2017 (4) | 4.44 | 9.09 | 6.19 | -1.75 | 82.19 | -8.36 | 59.01 | 1.86 | 52.44 | -3.69 | 88.76 | -4.72 |
| 2016 (3) | 4.07 | -9.15 | 6.30 | -1.56 | 89.69 | 10.01 | 57.93 | 1.63 | 54.45 | 8.88 | 93.16 | 5.25 |
| 2015 (2) | 4.48 | -5.29 | 6.40 | 13.88 | 81.53 | 5.61 | 57.00 | -12.17 | 50.01 | -15.64 | 88.51 | 6.86 |
| 2014 (1) | 4.73 | -8.69 | 5.62 | 5.44 | 77.20 | 9.49 | 64.90 | -5.23 | 59.28 | -0.24 | 82.83 | 4.11 |
