- 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) | 1.94 | -1.02 | -4.43 | 1.24 | -2.36 | -0.8 | 46.91 | 1.12 | 4.55 | 73.28 | 2.08 | 0.71 | 90.05 | 3.59 | 1.49 | 30.15 | -3.55 | 4.29 |
| 23Q3 (19) | 1.96 | 6.52 | 1.03 | 1.27 | 4.1 | 11.4 | 46.39 | -6.23 | -1.09 | 71.79 | -3.47 | -10.34 | 86.93 | 0.35 | -15.78 | 31.26 | -15.97 | 31.57 |
| 23Q2 (18) | 1.84 | 2.79 | -4.17 | 1.22 | 5.17 | -5.43 | 49.47 | -2.94 | 4.35 | 74.37 | -5.49 | 5.38 | 86.63 | -6.53 | -12.42 | 37.20 | 0.59 | 95.17 |
| 23Q1 (17) | 1.79 | -11.82 | -0.56 | 1.16 | -7.2 | -16.55 | 50.97 | 13.59 | 0.87 | 78.69 | 8.15 | 20.36 | 92.68 | 4.45 | -5.26 | 36.98 | 27.91 | 104.54 |
| 22Q4 (16) | 2.03 | 4.64 | -5.14 | 1.25 | 9.65 | -22.84 | 44.87 | -4.33 | 5.43 | 72.76 | -9.13 | 29.33 | 88.73 | -14.04 | 12.5 | 28.91 | 21.68 | 44.91 |
| 22Q3 (15) | 1.94 | 1.04 | -6.28 | 1.14 | -11.63 | -5.79 | 46.90 | -1.08 | 6.79 | 80.07 | 13.46 | 6.1 | 103.22 | 4.35 | -3.07 | 23.76 | 24.66 | 84.19 |
| 22Q2 (14) | 1.92 | 6.67 | -6.8 | 1.29 | -7.19 | -11.03 | 47.41 | -6.17 | 7.48 | 70.57 | 7.94 | 12.35 | 98.92 | 1.11 | -5.98 | 19.06 | 5.42 | 1008.14 |
| 22Q1 (13) | 1.80 | -15.89 | -5.26 | 1.39 | -14.2 | -19.65 | 50.53 | 18.73 | 5.42 | 65.38 | 16.21 | 24.6 | 97.83 | 24.04 | 1.37 | 18.08 | -9.37 | 364.78 |
| 21Q4 (12) | 2.14 | 3.38 | 0.47 | 1.62 | 33.88 | -14.29 | 42.56 | -3.1 | -0.4 | 56.26 | -25.45 | 16.82 | 78.87 | -25.94 | -4.3 | 19.95 | 54.65 | 135.54 |
| 21Q3 (11) | 2.07 | 0.49 | -1.43 | 1.21 | -16.55 | -19.33 | 43.92 | -0.43 | 1.46 | 75.47 | 20.16 | 24.79 | 106.49 | 1.22 | 8.66 | 12.90 | 650.0 | 123.96 |
| 21Q2 (10) | 2.06 | 8.42 | 7.85 | 1.45 | -16.18 | -7.05 | 44.11 | -7.97 | -7.27 | 62.81 | 19.71 | 7.35 | 105.21 | 9.01 | -1.78 | 1.72 | -55.78 | 265.38 |
| 21Q1 (9) | 1.90 | -10.8 | 12.43 | 1.73 | -8.47 | -1.14 | 47.93 | 12.17 | -11.09 | 52.47 | 8.95 | 1.02 | 96.51 | 17.11 | -10.16 | 3.89 | -54.07 | 346.2 |
| 20Q4 (8) | 2.13 | 1.43 | 0.0 | 1.89 | 26.0 | -19.57 | 42.73 | -1.29 | -0.07 | 48.16 | -20.37 | 24.54 | 82.41 | -15.91 | 9.24 | 8.47 | 47.05 | 41.4 |
| 20Q3 (7) | 2.10 | 9.95 | 8.81 | 1.50 | -3.85 | -13.29 | 43.29 | -9.0 | -8.36 | 60.48 | 3.37 | 15.29 | 98.00 | -8.51 | 10.12 | 5.76 | 653.85 | -46.27 |
| 20Q2 (6) | 1.91 | 13.02 | -2.05 | 1.56 | -10.86 | -11.36 | 47.57 | -11.76 | 1.75 | 58.51 | 12.65 | 13.3 | 107.12 | -0.28 | 24.63 | -1.04 | 34.18 | -108.36 |
| 20Q1 (5) | 1.69 | -20.66 | 11.92 | 1.75 | -25.53 | 7.36 | 53.91 | 26.08 | -10.3 | 51.94 | 34.32 | -6.9 | 107.42 | 42.39 | 3.16 | -1.58 | -126.38 | -113.44 |
| 19Q4 (4) | 2.13 | 10.36 | 0.0 | 2.35 | 35.84 | 0.0 | 42.76 | -9.48 | 0.0 | 38.67 | -26.29 | 0.0 | 75.44 | -15.23 | 0.0 | 5.99 | -44.12 | 0.0 |
| 19Q3 (3) | 1.93 | -1.03 | 0.0 | 1.73 | -1.7 | 0.0 | 47.24 | 1.05 | 0.0 | 52.46 | 1.59 | 0.0 | 88.99 | 3.54 | 0.0 | 10.72 | -13.83 | 0.0 |
| 19Q2 (2) | 1.95 | 29.14 | 0.0 | 1.76 | 7.98 | 0.0 | 46.75 | -22.21 | 0.0 | 51.64 | -7.44 | 0.0 | 85.95 | -17.46 | 0.0 | 12.44 | 5.78 | 0.0 |
| 19Q1 (1) | 1.51 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 60.10 | 0.0 | 0.0 | 55.79 | 0.0 | 0.0 | 104.13 | 0.0 | 0.0 | 11.76 | 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) | 6.87 | 3.0 | 4.37 | -15.47 | 53.09 | -2.96 | 83.43 | 18.26 | 101.00 | 6.16 | 35.52 | 17.93 |
| 2022 (9) | 6.67 | 7.41 | 5.17 | -14.26 | 54.71 | -6.92 | 70.55 | 16.48 | 95.14 | -6.37 | 30.12 | 69.79 |
| 2021 (8) | 6.21 | 7.07 | 6.03 | -13.36 | 58.78 | -6.65 | 60.57 | 15.44 | 101.61 | -4.45 | 17.74 | 94.95 |
| 2020 (7) | 5.80 | 3.76 | 6.96 | -9.49 | 62.97 | -3.58 | 52.47 | 10.51 | 106.34 | 4.49 | 9.10 | -17.35 |
| 2019 (6) | 5.59 | 4.49 | 7.69 | -0.13 | 65.31 | -4.34 | 47.48 | 0.21 | 101.77 | 4.05 | 11.01 | -38.28 |
| 2018 (5) | 5.35 | 3.68 | 7.70 | 3.36 | 68.27 | -3.55 | 47.38 | -3.25 | 97.81 | 0.45 | 17.84 | -20.29 |
| 2017 (4) | 5.16 | -3.01 | 7.45 | 2.19 | 70.78 | 3.18 | 48.97 | -2.16 | 97.37 | 1.24 | 22.38 | -0.4 |
| 2016 (3) | 5.32 | 6.61 | 7.29 | -2.02 | 68.60 | -6.21 | 50.05 | 2.08 | 96.18 | -2.17 | 22.47 | -5.87 |
| 2015 (2) | 4.99 | -2.92 | 7.44 | -7.81 | 73.14 | 3.06 | 49.03 | 8.38 | 98.31 | 4.37 | 23.87 | 8.45 |
| 2014 (1) | 5.14 | -5.17 | 8.07 | 5.35 | 70.97 | 5.3 | 45.24 | -5.02 | 94.19 | -0.24 | 22.01 | 6.79 |
