- 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) | 2.34 | -7.51 | 78.63 | 0.82 | -13.68 | 46.43 | 38.93 | 8.23 | -44.03 | 110.41 | 15.29 | -32.31 | 23.75 | 22.17 | -31.4 | 125.59 | 11.84 | -36.58 |
| 23Q3 (19) | 2.53 | 43.75 | 13.45 | 0.95 | 5.56 | 0.0 | 35.97 | -30.56 | -11.9 | 95.77 | -5.07 | 0.31 | 19.44 | -21.42 | -18.73 | 112.29 | -12.24 | -0.09 |
| 23Q2 (18) | 1.76 | -32.05 | 13.55 | 0.90 | -16.67 | 18.42 | 51.80 | 47.45 | -11.48 | 100.89 | 19.4 | -15.97 | 24.74 | 23.15 | -33.32 | 127.95 | 28.54 | -9.57 |
| 23Q1 (17) | 2.59 | 97.71 | 26.96 | 1.08 | 92.86 | 13.68 | 35.13 | -49.5 | -21.07 | 84.50 | -48.19 | -11.75 | 20.09 | -41.97 | -46.48 | 99.54 | -49.74 | -3.1 |
| 22Q4 (16) | 1.31 | -41.26 | -12.08 | 0.56 | -41.05 | -23.29 | 69.56 | 70.36 | 13.92 | 163.10 | 70.84 | 30.28 | 34.62 | 44.73 | -23.95 | 198.04 | 76.21 | 40.72 |
| 22Q3 (15) | 2.23 | 43.87 | 42.95 | 0.95 | 25.0 | -2.06 | 40.83 | -30.23 | -30.16 | 95.47 | -20.49 | 1.69 | 23.92 | -35.53 | -12.57 | 112.39 | -20.57 | -10.08 |
| 22Q2 (14) | 1.55 | -24.02 | -1.27 | 0.76 | -20.0 | -27.62 | 58.52 | 31.48 | 0.83 | 120.07 | 25.4 | 38.86 | 37.10 | -1.17 | 24.12 | 141.49 | 37.74 | 23.45 |
| 22Q1 (13) | 2.04 | 36.91 | 37.84 | 0.95 | 30.14 | -3.06 | 44.51 | -27.1 | -27.38 | 95.75 | -23.52 | 2.65 | 37.54 | -17.53 | 4.98 | 102.72 | -27.01 | -13.54 |
| 21Q4 (12) | 1.49 | -4.49 | 1.36 | 0.73 | -24.74 | -23.96 | 61.06 | 4.45 | -1.1 | 125.19 | 33.35 | 31.63 | 45.52 | 66.37 | 49.34 | 140.73 | 12.59 | 11.37 |
| 21Q3 (11) | 1.56 | -0.64 | -10.86 | 0.97 | -7.62 | 12.79 | 58.46 | 0.72 | 12.75 | 93.88 | 8.57 | -11.07 | 27.36 | -8.46 | 15.3 | 124.99 | 9.06 | -6.51 |
| 21Q2 (10) | 1.57 | 6.08 | 98.73 | 1.05 | 7.14 | 94.44 | 58.04 | -5.3 | -49.6 | 86.47 | -7.3 | -48.24 | 29.89 | -16.41 | -39.05 | 114.61 | -3.53 | -50.85 |
| 21Q1 (9) | 1.48 | 0.68 | 8.03 | 0.98 | 2.08 | -2.97 | 61.29 | -0.73 | -7.99 | 93.28 | -1.92 | 3.56 | 35.76 | 17.32 | 4.99 | 118.80 | -5.98 | -3.12 |
| 20Q4 (8) | 1.47 | -16.0 | 14.84 | 0.96 | 11.63 | 2.13 | 61.74 | 19.07 | -12.87 | 95.11 | -9.91 | -1.95 | 30.48 | 28.45 | -23.84 | 126.36 | -5.48 | -1.16 |
| 20Q3 (7) | 1.75 | 121.52 | 35.66 | 0.86 | 59.26 | -14.85 | 51.85 | -54.97 | -26.31 | 105.57 | -36.81 | 17.65 | 23.73 | -51.61 | -45.11 | 133.69 | -42.67 | 14.4 |
| 20Q2 (6) | 0.79 | -42.34 | -40.6 | 0.54 | -46.53 | -47.57 | 115.15 | 72.87 | 68.2 | 167.07 | 85.49 | 89.53 | 49.04 | 43.98 | 15.39 | 233.18 | 90.16 | 104.36 |
| 20Q1 (5) | 1.37 | 7.03 | -0.72 | 1.01 | 7.45 | -0.98 | 66.61 | -6.0 | 0.8 | 90.07 | -7.14 | 0.86 | 34.06 | -14.89 | -25.8 | 122.62 | -4.08 | 12.01 |
| 19Q4 (4) | 1.28 | -0.78 | 0.0 | 0.94 | -6.93 | 0.0 | 70.86 | 0.71 | 0.0 | 97.00 | 8.1 | 0.0 | 40.02 | -7.43 | 0.0 | 127.84 | 9.4 | 0.0 |
| 19Q3 (3) | 1.29 | -3.01 | 0.0 | 1.01 | -1.94 | 0.0 | 70.36 | 2.78 | 0.0 | 89.73 | 1.79 | 0.0 | 43.23 | 1.72 | 0.0 | 116.86 | 2.42 | 0.0 |
| 19Q2 (2) | 1.33 | -3.62 | 0.0 | 1.03 | 0.98 | 0.0 | 68.46 | 3.6 | 0.0 | 88.15 | -1.29 | 0.0 | 42.50 | -7.41 | 0.0 | 114.10 | 4.23 | 0.0 |
| 19Q1 (1) | 1.38 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 66.08 | 0.0 | 0.0 | 89.30 | 0.0 | 0.0 | 45.90 | 0.0 | 0.0 | 109.47 | 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) | 10.63 | 24.18 | 3.14 | 6.08 | 34.32 | -19.51 | 116.23 | -5.7 | 23.29 | -41.99 | 127.26 | 1.21 |
| 2022 (9) | 8.56 | 21.59 | 2.96 | -11.38 | 42.64 | -17.78 | 123.26 | 12.93 | 40.15 | -8.83 | 125.74 | 7.5 |
| 2021 (8) | 7.04 | 50.75 | 3.34 | 2.77 | 51.86 | -33.58 | 109.15 | -2.93 | 44.04 | 8.42 | 116.97 | -21.97 |
| 2020 (7) | 4.67 | -15.86 | 3.25 | -18.34 | 78.08 | 18.75 | 112.45 | 22.7 | 40.62 | -1.5 | 149.91 | 29.05 |
| 2019 (6) | 5.55 | 14.2 | 3.98 | -6.79 | 65.75 | -12.45 | 91.65 | 7.12 | 41.24 | -19.01 | 116.16 | 5.85 |
| 2018 (5) | 4.86 | 9.95 | 4.27 | 1.67 | 75.10 | -8.96 | 85.56 | -1.47 | 50.92 | 6.57 | 109.74 | -9.72 |
| 2017 (4) | 4.42 | 0.0 | 4.20 | 22.45 | 82.49 | -0.07 | 86.84 | -18.37 | 47.78 | 30.12 | 121.56 | -20.14 |
| 2016 (3) | 4.42 | -7.53 | 3.43 | 5.86 | 82.55 | 8.11 | 106.38 | -5.67 | 36.72 | -14.64 | 152.21 | 4.18 |
| 2015 (2) | 4.78 | 6.94 | 3.24 | -8.47 | 76.36 | -6.47 | 112.77 | 9.27 | 43.02 | -11.32 | 146.10 | 7.17 |
| 2014 (1) | 4.47 | 16.41 | 3.54 | -8.53 | 81.64 | -14.01 | 103.20 | 9.37 | 48.51 | 31.53 | 136.33 | -10.55 |
