- 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) | 0.72 | -16.28 | -33.94 | 0.56 | -9.68 | -17.65 | 125.86 | 19.23 | 50.51 | 162.91 | 10.84 | 22.6 | 107.66 | 19.7 | 33.57 | 181.12 | 11.39 | 33.27 |
| 23Q3 (19) | 0.86 | -4.44 | -29.51 | 0.62 | 5.08 | -15.07 | 105.56 | 4.82 | 41.88 | 146.98 | -4.08 | 17.89 | 89.94 | 13.89 | 22.45 | 162.60 | -7.07 | 29.42 |
| 23Q2 (18) | 0.90 | 4.65 | -6.25 | 0.59 | 5.36 | 3.51 | 100.71 | -5.08 | 5.79 | 153.23 | -4.93 | -4.78 | 78.97 | -7.28 | -16.42 | 174.97 | -3.92 | 8.25 |
| 23Q1 (17) | 0.86 | -21.1 | -5.49 | 0.56 | -17.65 | -17.65 | 106.10 | 26.88 | 6.05 | 161.17 | 21.29 | 21.04 | 85.17 | 5.67 | -4.83 | 182.10 | 34.0 | 26.71 |
| 22Q4 (16) | 1.09 | -10.66 | 14.74 | 0.68 | -6.85 | -17.07 | 83.62 | 12.39 | -12.66 | 132.88 | 6.58 | 19.32 | 80.60 | 9.73 | -7.91 | 135.90 | 8.17 | 13.65 |
| 22Q3 (15) | 1.22 | 27.08 | 18.45 | 0.73 | 28.07 | -20.65 | 74.40 | -21.85 | -15.72 | 124.68 | -22.53 | 25.9 | 73.45 | -22.26 | -17.12 | 125.64 | -22.27 | 27.29 |
| 22Q2 (14) | 0.96 | 5.49 | 6.67 | 0.57 | -16.18 | -41.84 | 95.20 | -4.85 | -5.74 | 160.93 | 20.86 | 72.95 | 94.48 | 5.58 | 2.91 | 161.64 | 12.48 | 58.11 |
| 22Q1 (13) | 0.91 | -4.21 | 21.33 | 0.68 | -17.07 | -32.0 | 100.05 | 4.5 | -17.26 | 133.15 | 19.57 | 45.89 | 89.49 | 2.25 | -5.98 | 143.71 | 20.18 | 22.83 |
| 21Q4 (12) | 0.95 | -7.77 | 15.85 | 0.82 | -10.87 | -44.22 | 95.74 | 8.45 | -14.02 | 111.36 | 12.45 | 79.47 | 87.52 | -1.24 | 33.03 | 119.58 | 21.16 | 11.11 |
| 21Q3 (11) | 1.03 | 14.44 | 39.19 | 0.92 | -6.12 | -38.26 | 88.28 | -12.59 | -28.15 | 99.03 | 6.43 | 62.03 | 88.62 | -3.47 | 51.82 | 98.70 | -3.45 | -21.43 |
| 21Q2 (10) | 0.90 | 20.0 | 23.29 | 0.98 | -2.0 | -20.97 | 101.00 | -16.47 | -18.74 | 93.05 | 1.95 | 26.63 | 91.81 | -3.54 | 44.31 | 102.23 | -12.62 | -23.8 |
| 21Q1 (9) | 0.75 | -8.54 | 29.31 | 1.00 | -31.97 | -7.41 | 120.92 | 8.59 | -23.43 | 91.27 | 47.09 | 8.08 | 95.18 | 44.67 | 20.51 | 117.00 | 8.72 | -28.39 |
| 20Q4 (8) | 0.82 | 10.81 | 46.43 | 1.47 | -1.34 | 8.89 | 111.35 | -9.38 | -31.85 | 62.05 | 1.52 | -8.22 | 65.79 | 12.71 | -7.88 | 107.62 | -14.33 | -32.56 |
| 20Q3 (7) | 0.74 | 1.37 | 0.0 | 1.49 | 20.16 | -6.29 | 122.87 | -1.15 | 0.02 | 61.12 | -16.82 | 6.7 | 58.37 | -8.25 | -2.0 | 125.62 | -6.37 | 4.19 |
| 20Q2 (6) | 0.73 | 25.86 | -6.41 | 1.24 | 14.81 | -6.77 | 124.30 | -21.29 | 7.15 | 73.48 | -12.99 | 7.33 | 63.62 | -19.45 | 5.21 | 134.16 | -17.89 | 8.19 |
| 20Q1 (5) | 0.58 | 3.57 | -14.71 | 1.08 | -20.0 | -3.57 | 157.92 | -3.35 | 18.61 | 84.45 | 24.91 | 4.03 | 78.98 | 10.59 | 17.48 | 163.39 | 2.38 | 11.08 |
| 19Q4 (4) | 0.56 | -24.32 | 0.0 | 1.35 | -15.09 | 0.0 | 163.39 | 33.0 | 0.0 | 67.61 | 18.03 | 0.0 | 71.42 | 19.91 | 0.0 | 159.59 | 32.36 | 0.0 |
| 19Q3 (3) | 0.74 | -5.13 | 0.0 | 1.59 | 19.55 | 0.0 | 122.85 | 5.9 | 0.0 | 57.28 | -16.33 | 0.0 | 59.56 | -1.5 | 0.0 | 120.57 | -2.77 | 0.0 |
| 19Q2 (2) | 0.78 | 14.71 | 0.0 | 1.33 | 18.75 | 0.0 | 116.01 | -12.87 | 0.0 | 68.46 | -15.67 | 0.0 | 60.47 | -10.06 | 0.0 | 124.00 | -15.7 | 0.0 |
| 19Q1 (1) | 0.68 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 133.14 | 0.0 | 0.0 | 81.18 | 0.0 | 0.0 | 67.23 | 0.0 | 0.0 | 147.09 | 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) | 3.28 | -13.68 | 2.32 | -12.12 | 111.22 | 15.72 | 157.04 | 13.57 | 97.63 | 9.56 | 170.63 | 17.45 |
| 2022 (9) | 3.80 | 4.11 | 2.64 | -29.79 | 96.11 | -3.8 | 138.28 | 42.5 | 89.11 | 7.7 | 145.28 | 27.22 |
| 2021 (8) | 3.65 | 3.11 | 3.76 | -42.06 | 99.91 | -3.19 | 97.04 | 72.64 | 82.74 | 43.37 | 114.20 | 12.29 |
| 2020 (7) | 3.54 | 20.82 | 6.49 | 15.28 | 103.20 | -17.25 | 56.21 | -13.31 | 57.71 | -2.45 | 101.70 | -22.0 |
| 2019 (6) | 2.93 | -19.28 | 5.63 | 6.03 | 124.71 | 24.08 | 64.84 | -5.62 | 59.16 | 1.79 | 130.38 | 17.36 |
| 2018 (5) | 3.63 | -30.19 | 5.31 | 0.38 | 100.51 | 43.18 | 68.70 | -0.51 | 58.12 | 16.64 | 111.09 | 24.23 |
| 2017 (4) | 5.20 | -31.31 | 5.29 | -10.49 | 70.20 | 45.61 | 69.05 | 11.86 | 49.83 | 17.19 | 89.42 | 32.61 |
| 2016 (3) | 7.57 | -3.07 | 5.91 | 6.87 | 48.21 | 3.19 | 61.73 | -6.51 | 42.52 | -16.38 | 67.43 | 8.92 |
| 2015 (2) | 7.81 | 41.23 | 5.53 | 0.91 | 46.72 | -29.18 | 66.03 | -0.83 | 50.85 | -22.43 | 61.91 | -7.6 |
| 2014 (1) | 5.53 | 4.34 | 5.48 | -22.16 | 65.97 | -4.28 | 66.58 | 28.38 | 65.55 | 24.71 | 67.00 | -1.8 |
