- 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) | 2.08 | 13.66 | 28.4 | 1.03 | 18.39 | 98.08 | 43.79 | -12.17 | -22.0 | 88.25 | -15.47 | -49.81 | 6.67 | 4.55 | -31.52 | 125.36 | -15.22 | -43.59 |
| 23Q3 (19) | 1.83 | -7.58 | 10.24 | 0.87 | 14.47 | 31.82 | 49.86 | 8.25 | -9.25 | 104.40 | -12.69 | -23.71 | 6.38 | -7.67 | -30.5 | 147.87 | -6.84 | -19.02 |
| 23Q2 (18) | 1.98 | 1.54 | 7.61 | 0.76 | 20.63 | 7.04 | 46.06 | -1.48 | -6.95 | 119.57 | -17.11 | -6.96 | 6.91 | -10.84 | -40.22 | 158.73 | -13.39 | -4.64 |
| 23Q1 (17) | 1.95 | 20.37 | 3.72 | 0.63 | 21.15 | -8.7 | 46.75 | -16.73 | -3.19 | 144.26 | -17.95 | 9.33 | 7.75 | -20.43 | -35.31 | 183.27 | -17.53 | 8.92 |
| 22Q4 (16) | 1.62 | -2.41 | -13.83 | 0.52 | -21.21 | -34.18 | 56.14 | 2.18 | 16.11 | 175.83 | 28.49 | 53.4 | 9.74 | 6.1 | 6.45 | 222.22 | 21.7 | 44.48 |
| 22Q3 (15) | 1.66 | -9.78 | 4.4 | 0.66 | -7.04 | -21.43 | 54.94 | 10.99 | -3.82 | 136.84 | 6.47 | 26.46 | 9.18 | -20.59 | -7.37 | 182.60 | 9.7 | 17.49 |
| 22Q2 (14) | 1.84 | -2.13 | -4.17 | 0.71 | 2.9 | -29.0 | 49.50 | 2.51 | 4.43 | 128.52 | -2.6 | 41.18 | 11.56 | -3.51 | 45.78 | 166.46 | -1.07 | 27.56 |
| 22Q1 (13) | 1.88 | 0.0 | 10.59 | 0.69 | -12.66 | -8.0 | 48.29 | -0.12 | -9.62 | 131.95 | 15.12 | 9.3 | 11.98 | 30.93 | 21.5 | 168.26 | 9.39 | 2.42 |
| 21Q4 (12) | 1.88 | 18.24 | -2.59 | 0.79 | -5.95 | 1.28 | 48.35 | -15.35 | 2.65 | 114.62 | 5.92 | -1.81 | 9.15 | -7.67 | -1.19 | 153.81 | -1.04 | -0.49 |
| 21Q3 (11) | 1.59 | -17.19 | -27.73 | 0.84 | -16.0 | 16.67 | 57.12 | 20.51 | 38.1 | 108.21 | 18.87 | -13.84 | 9.91 | 24.97 | 4.54 | 155.42 | 19.1 | -1.3 |
| 21Q2 (10) | 1.92 | 12.94 | 9.71 | 1.00 | 33.33 | 40.85 | 47.40 | -11.29 | -8.93 | 91.03 | -24.59 | -29.03 | 7.93 | -19.57 | -28.88 | 130.50 | -20.57 | -22.86 |
| 21Q1 (9) | 1.70 | -11.92 | -8.11 | 0.75 | -3.85 | -15.73 | 53.43 | 13.44 | 8.53 | 120.72 | 3.42 | 17.48 | 9.86 | 6.48 | -7.16 | 164.29 | 6.29 | 16.21 |
| 20Q4 (8) | 1.93 | -12.27 | -9.39 | 0.78 | 8.33 | -27.1 | 47.10 | 13.88 | 10.49 | 116.73 | -7.05 | 36.91 | 9.26 | -2.32 | -10.62 | 154.57 | -1.84 | 31.5 |
| 20Q3 (7) | 2.20 | 25.71 | 3.29 | 0.72 | 1.41 | -36.84 | 41.36 | -20.54 | -3.25 | 125.59 | -2.09 | 57.28 | 9.48 | -14.98 | -17.71 | 157.47 | -6.92 | 41.78 |
| 20Q2 (6) | 1.75 | -5.41 | -14.63 | 0.71 | -20.22 | -34.26 | 52.05 | 5.73 | 17.2 | 128.27 | 24.82 | 52.68 | 11.15 | 4.99 | 32.11 | 169.17 | 19.66 | 40.99 |
| 20Q1 (5) | 1.85 | -13.15 | 1.65 | 0.89 | -16.82 | -4.3 | 49.23 | 15.48 | -1.8 | 102.76 | 20.53 | 4.53 | 10.62 | 2.51 | 65.68 | 141.37 | 20.27 | -0.46 |
| 19Q4 (4) | 2.13 | 0.0 | 0.0 | 1.07 | -6.14 | 0.0 | 42.63 | -0.28 | 0.0 | 85.26 | 6.78 | 0.0 | 10.36 | -10.07 | 0.0 | 117.54 | 5.83 | 0.0 |
| 19Q3 (3) | 2.13 | 3.9 | 0.0 | 1.14 | 5.56 | 0.0 | 42.75 | -3.74 | 0.0 | 79.85 | -4.95 | 0.0 | 11.52 | 36.49 | 0.0 | 111.07 | -7.43 | 0.0 |
| 19Q2 (2) | 2.05 | 12.64 | 0.0 | 1.08 | 16.13 | 0.0 | 44.41 | -11.41 | 0.0 | 84.01 | -14.55 | 0.0 | 8.44 | 31.67 | 0.0 | 119.99 | -15.51 | 0.0 |
| 19Q1 (1) | 1.82 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 50.13 | 0.0 | 0.0 | 98.31 | 0.0 | 0.0 | 6.41 | 0.0 | 0.0 | 142.02 | 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) | 9.03 | 8.14 | 3.34 | 16.78 | 40.43 | -7.55 | 109.33 | -14.2 | 6.75 | -8.91 | 143.01 | -12.67 |
| 2022 (9) | 8.35 | 13.92 | 2.86 | -4.35 | 43.73 | -12.15 | 127.43 | 4.24 | 7.41 | -18.21 | 163.75 | 0.48 |
| 2021 (8) | 7.33 | 5.01 | 2.99 | -8.84 | 49.78 | -4.76 | 122.25 | 10.0 | 9.06 | -11.0 | 162.97 | 6.36 |
| 2020 (7) | 6.98 | -15.5 | 3.28 | -17.79 | 52.27 | 18.28 | 111.14 | 21.4 | 10.18 | 23.54 | 153.23 | 20.17 |
| 2019 (6) | 8.26 | -2.71 | 3.99 | -3.86 | 44.19 | 2.77 | 91.55 | 4.15 | 8.24 | 39.19 | 127.51 | 2.02 |
| 2018 (5) | 8.49 | 3.54 | 4.15 | 4.27 | 43.00 | -3.44 | 87.90 | -4.19 | 5.92 | -4.36 | 124.98 | -3.92 |
| 2017 (4) | 8.20 | 9.92 | 3.98 | -4.56 | 44.53 | -9.01 | 91.74 | 4.73 | 6.19 | 0.65 | 130.08 | -0.25 |
| 2016 (3) | 7.46 | -14.55 | 4.17 | -6.92 | 48.94 | 17.03 | 87.60 | 7.41 | 6.15 | 12.84 | 130.40 | 10.57 |
| 2015 (2) | 8.73 | 2.95 | 4.48 | 28.0 | 41.82 | -2.88 | 81.56 | -21.82 | 5.45 | 4.81 | 117.93 | -17.06 |
| 2014 (1) | 8.48 | 26.38 | 3.50 | 18.64 | 43.06 | -20.85 | 104.32 | -15.8 | 5.20 | -11.41 | 142.18 | -17.54 |
