- 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) | 2.13 | -6.17 | 7.58 | 2.00 | -6.54 | -3.38 | 42.65 | 6.62 | -7.26 | 45.50 | 7.18 | 3.69 | 39.21 | 14.41 | 49.09 | 48.94 | 1.56 | -23.01 |
| 23Q3 (19) | 2.27 | 8.61 | 28.98 | 2.14 | -11.93 | 17.58 | 40.00 | -8.05 | -22.79 | 42.45 | 13.23 | -15.2 | 34.27 | 6.36 | 15.27 | 48.19 | -1.19 | -33.19 |
| 23Q2 (18) | 2.09 | -0.48 | -7.11 | 2.43 | -2.41 | 14.08 | 43.50 | 0.37 | 7.73 | 37.49 | 2.77 | -12.3 | 32.22 | 6.34 | 12.07 | 48.77 | -1.51 | -10.32 |
| 23Q1 (17) | 2.10 | 6.06 | 7.69 | 2.49 | 20.29 | 39.89 | 43.34 | -5.76 | -7.17 | 36.48 | -16.86 | -28.51 | 30.30 | 15.21 | -19.39 | 49.52 | -22.1 | -17.65 |
| 22Q4 (16) | 1.98 | 12.5 | -13.16 | 2.07 | 13.74 | -13.03 | 45.99 | -11.23 | 15.09 | 43.88 | -12.35 | 14.69 | 26.30 | -11.54 | -15.43 | 63.57 | -11.87 | 34.91 |
| 22Q3 (15) | 1.76 | -21.78 | -18.14 | 1.82 | -14.55 | -31.06 | 51.81 | 28.31 | 22.16 | 50.06 | 17.1 | 45.31 | 29.73 | 3.41 | -7.96 | 72.13 | 32.64 | 61.87 |
| 22Q2 (14) | 2.25 | 15.38 | 0.9 | 2.13 | 19.66 | -23.93 | 40.38 | -13.51 | -1.1 | 42.75 | -16.23 | 31.66 | 28.75 | -23.52 | -15.24 | 54.38 | -9.56 | 38.09 |
| 22Q1 (13) | 1.95 | -14.47 | -2.99 | 1.78 | -25.21 | -33.08 | 46.69 | 16.84 | 3.11 | 51.03 | 33.38 | 49.04 | 37.59 | 20.87 | 3.13 | 60.13 | 27.61 | 39.61 |
| 21Q4 (12) | 2.28 | 6.05 | 7.04 | 2.38 | -9.85 | -26.77 | 39.96 | -5.78 | -6.5 | 38.26 | 11.06 | 36.69 | 31.10 | -3.72 | 4.96 | 47.12 | 5.75 | 14.65 |
| 21Q3 (11) | 2.15 | -3.59 | 6.44 | 2.64 | -5.71 | -16.98 | 42.41 | 3.87 | -5.88 | 34.45 | 6.1 | 20.37 | 32.30 | -4.78 | 17.75 | 44.56 | 13.15 | -3.65 |
| 21Q2 (10) | 2.23 | 10.95 | 16.75 | 2.80 | 5.26 | 13.82 | 40.83 | -9.83 | -14.15 | 32.47 | -5.17 | -12.24 | 33.92 | -6.94 | 28.83 | 39.38 | -8.57 | -32.37 |
| 21Q1 (9) | 2.01 | -5.63 | 16.86 | 2.66 | -18.15 | 13.68 | 45.28 | 5.94 | -14.36 | 34.24 | 22.33 | -12.09 | 36.45 | 23.02 | 15.71 | 43.07 | 4.79 | -28.6 |
| 20Q4 (8) | 2.13 | 5.45 | 9.23 | 3.25 | 2.2 | 21.72 | 42.74 | -5.15 | -8.5 | 27.99 | -2.2 | -17.92 | 29.63 | 8.02 | -5.7 | 41.10 | -11.14 | -16.78 |
| 20Q3 (7) | 2.02 | 5.76 | 10.38 | 3.18 | 29.27 | 19.55 | 45.06 | -5.26 | -9.39 | 28.62 | -22.65 | -16.41 | 27.43 | 4.18 | -6.41 | 46.25 | -20.57 | -15.39 |
| 20Q2 (6) | 1.91 | 11.05 | -2.05 | 2.46 | 5.13 | -8.89 | 47.56 | -10.04 | 1.75 | 37.00 | -5.01 | 9.79 | 26.33 | -16.41 | -8.03 | 58.23 | -3.46 | 12.39 |
| 20Q1 (5) | 1.72 | -11.79 | -0.58 | 2.34 | -12.36 | 2.63 | 52.87 | 13.19 | 0.32 | 38.95 | 14.22 | -2.41 | 31.50 | 0.25 | -2.84 | 60.32 | 22.13 | 0.22 |
| 19Q4 (4) | 1.95 | 6.56 | 0.0 | 2.67 | 0.38 | 0.0 | 46.71 | -6.07 | 0.0 | 34.10 | -0.41 | 0.0 | 31.42 | 7.2 | 0.0 | 49.39 | -9.64 | 0.0 |
| 19Q3 (3) | 1.83 | -6.15 | 0.0 | 2.66 | -1.48 | 0.0 | 49.73 | 6.4 | 0.0 | 34.24 | 1.6 | 0.0 | 29.31 | 2.38 | 0.0 | 54.66 | 5.5 | 0.0 |
| 19Q2 (2) | 1.95 | 12.72 | 0.0 | 2.70 | 18.42 | 0.0 | 46.74 | -11.31 | 0.0 | 33.70 | -15.56 | 0.0 | 28.63 | -11.69 | 0.0 | 51.81 | -13.92 | 0.0 |
| 19Q1 (1) | 1.73 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 52.70 | 0.0 | 0.0 | 39.91 | 0.0 | 0.0 | 32.42 | 0.0 | 0.0 | 60.19 | 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) | 8.85 | 5.48 | 8.28 | -6.33 | 41.24 | -5.2 | 44.08 | 6.73 | 34.98 | 14.43 | 50.35 | -7.17 |
| 2022 (9) | 8.39 | -6.57 | 8.84 | -13.5 | 43.50 | 7.01 | 41.30 | 15.62 | 30.57 | -1.36 | 54.24 | 19.5 |
| 2021 (8) | 8.98 | 35.24 | 10.22 | 9.19 | 40.65 | -26.05 | 35.72 | -8.36 | 30.99 | -21.66 | 45.39 | -16.53 |
| 2020 (7) | 6.64 | -12.05 | 9.36 | -4.1 | 54.97 | 13.67 | 38.98 | 4.22 | 39.56 | 20.83 | 54.38 | 2.57 |
| 2019 (6) | 7.55 | -4.55 | 9.76 | -5.52 | 48.36 | 4.83 | 37.40 | 5.89 | 32.74 | 6.23 | 53.02 | 4.72 |
| 2018 (5) | 7.91 | 6.46 | 10.33 | -3.0 | 46.13 | -6.09 | 35.32 | 3.03 | 30.82 | -13.21 | 50.63 | 5.7 |
| 2017 (4) | 7.43 | -3.76 | 10.65 | 6.71 | 49.12 | 3.87 | 34.28 | -6.26 | 35.51 | -5.61 | 47.90 | 3.61 |
| 2016 (3) | 7.72 | -11.57 | 9.98 | 2.67 | 47.29 | 13.13 | 36.57 | -2.58 | 37.62 | 6.0 | 46.23 | 5.4 |
| 2015 (2) | 8.73 | -0.23 | 9.72 | -15.11 | 41.80 | 0.26 | 37.54 | 17.79 | 35.49 | 20.92 | 43.86 | -0.81 |
| 2014 (1) | 8.75 | -4.27 | 11.45 | 15.08 | 41.69 | 4.38 | 31.87 | -13.16 | 29.35 | 19.6 | 44.22 | -15.11 |
