- 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) | 1.00 | 26.58 | 13.64 | 1.46 | 36.45 | 22.69 | 90.86 | -20.84 | -12.05 | 62.28 | -27.04 | -18.85 | 47.15 | -20.06 | -5.38 | 105.99 | -24.91 | -18.62 |
| 23Q3 (19) | 0.79 | 5.33 | -9.2 | 1.07 | 9.18 | 15.05 | 114.78 | -4.79 | 9.92 | 85.36 | -8.38 | -13.08 | 58.98 | -13.8 | 14.04 | 141.16 | -2.86 | -6.46 |
| 23Q2 (18) | 0.75 | 5.63 | 31.58 | 0.98 | -8.41 | 19.51 | 120.56 | -6.2 | -24.3 | 93.17 | 9.18 | -15.66 | 68.42 | 1.94 | -8.96 | 145.31 | -0.97 | -25.32 |
| 23Q1 (17) | 0.71 | -19.32 | 26.79 | 1.07 | -10.08 | -17.69 | 128.53 | 24.41 | -20.56 | 85.34 | 11.19 | 21.98 | 67.12 | 34.7 | -7.05 | 146.74 | 12.67 | -8.02 |
| 22Q4 (16) | 0.88 | 1.15 | 27.54 | 1.19 | 27.96 | -26.54 | 103.31 | -1.06 | -21.47 | 76.75 | -21.85 | 36.52 | 49.83 | -3.65 | -8.25 | 130.24 | -13.7 | -2.41 |
| 22Q3 (15) | 0.87 | 52.63 | 17.57 | 0.93 | 13.41 | -40.76 | 104.42 | -34.44 | -15.17 | 98.21 | -11.1 | 69.94 | 51.72 | -31.18 | -8.25 | 150.91 | -22.44 | 21.18 |
| 22Q2 (14) | 0.57 | 1.79 | -35.23 | 0.82 | -36.92 | -52.87 | 159.27 | -1.56 | 53.87 | 110.47 | 57.9 | 111.06 | 75.15 | 4.07 | 51.54 | 194.58 | 21.97 | 83.1 |
| 22Q1 (13) | 0.56 | -18.84 | 12.0 | 1.30 | -19.75 | 31.31 | 161.79 | 22.99 | -11.89 | 69.96 | 24.44 | -24.07 | 72.21 | 32.96 | -11.69 | 159.53 | 19.53 | -17.77 |
| 21Q4 (12) | 0.69 | -6.76 | 30.19 | 1.62 | 3.18 | 45.95 | 131.55 | 6.86 | -22.71 | 56.22 | -2.72 | -31.27 | 54.31 | -3.65 | -35.01 | 133.46 | 7.17 | -20.76 |
| 21Q3 (11) | 0.74 | -15.91 | 12.12 | 1.57 | -9.77 | 26.61 | 123.10 | 18.93 | -11.21 | 57.79 | 10.41 | -21.08 | 56.37 | 13.67 | -24.15 | 124.53 | 17.18 | -9.47 |
| 21Q2 (10) | 0.88 | 76.0 | -4.35 | 1.74 | 75.76 | 65.71 | 103.51 | -43.63 | 4.23 | 52.34 | -43.2 | -39.89 | 49.59 | -39.35 | -20.21 | 106.27 | -45.22 | -14.46 |
| 21Q1 (9) | 0.50 | -5.66 | 0.0 | 0.99 | -10.81 | 62.3 | 183.62 | 7.88 | 1.18 | 92.14 | 12.64 | -38.32 | 81.77 | -2.15 | 1.77 | 194.00 | 15.18 | -22.56 |
| 20Q4 (8) | 0.53 | -19.7 | -11.67 | 1.11 | -10.48 | 44.16 | 170.20 | 22.76 | 12.33 | 81.80 | 11.7 | -30.92 | 83.57 | 12.45 | 16.04 | 168.43 | 22.45 | -14.9 |
| 20Q3 (7) | 0.66 | -28.26 | -7.04 | 1.24 | 18.1 | 49.4 | 138.64 | 39.6 | 8.35 | 73.23 | -15.9 | -32.93 | 74.32 | 19.58 | 16.95 | 137.55 | 10.71 | -20.77 |
| 20Q2 (6) | 0.92 | 84.0 | 37.31 | 1.05 | 72.13 | 43.84 | 99.31 | -45.28 | -26.9 | 87.08 | -41.71 | -30.6 | 62.15 | -22.65 | -2.62 | 124.24 | -50.41 | -37.09 |
| 20Q1 (5) | 0.50 | -16.67 | -7.41 | 0.61 | -20.78 | 0.0 | 181.48 | 19.77 | 8.11 | 149.38 | 26.14 | 0.11 | 80.35 | 11.57 | 6.66 | 250.51 | 26.57 | 3.62 |
| 19Q4 (4) | 0.60 | -15.49 | 0.0 | 0.77 | -7.23 | 0.0 | 151.52 | 18.41 | 0.0 | 118.42 | 8.45 | 0.0 | 72.02 | 13.33 | 0.0 | 197.92 | 14.01 | 0.0 |
| 19Q3 (3) | 0.71 | 5.97 | 0.0 | 0.83 | 13.7 | 0.0 | 127.96 | -5.81 | 0.0 | 109.19 | -12.98 | 0.0 | 63.55 | -0.42 | 0.0 | 173.60 | -12.1 | 0.0 |
| 19Q2 (2) | 0.67 | 24.07 | 0.0 | 0.73 | 19.67 | 0.0 | 135.85 | -19.07 | 0.0 | 125.47 | -15.92 | 0.0 | 63.82 | -15.28 | 0.0 | 197.50 | -18.3 | 0.0 |
| 19Q1 (1) | 0.54 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 167.87 | 0.0 | 0.0 | 149.22 | 0.0 | 0.0 | 75.33 | 0.0 | 0.0 | 241.75 | 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) | 2.98 | 20.65 | 4.66 | 1.08 | 122.39 | -17.22 | 78.33 | -0.97 | 58.33 | -17.17 | 142.39 | -9.03 |
| 2022 (9) | 2.47 | -13.94 | 4.61 | -24.05 | 147.85 | 16.23 | 79.10 | 31.57 | 70.42 | 12.92 | 156.53 | 25.24 |
| 2021 (8) | 2.87 | 19.58 | 6.07 | 62.3 | 127.21 | -16.52 | 60.12 | -38.36 | 62.36 | -18.85 | 124.98 | -27.79 |
| 2020 (7) | 2.40 | 0.42 | 3.74 | 21.82 | 152.39 | -0.41 | 97.54 | -17.98 | 76.85 | 14.7 | 173.07 | -15.55 |
| 2019 (6) | 2.39 | 4.37 | 3.07 | 8.87 | 153.01 | -3.84 | 118.92 | -7.98 | 67.00 | -2.25 | 204.94 | -6.76 |
| 2018 (5) | 2.29 | -9.49 | 2.82 | -6.62 | 159.12 | 10.09 | 129.23 | 6.87 | 68.54 | -8.56 | 219.80 | 15.39 |
| 2017 (4) | 2.53 | -11.54 | 3.02 | -10.12 | 144.53 | 13.09 | 120.92 | 11.47 | 74.96 | 1.37 | 190.49 | 17.35 |
| 2016 (3) | 2.86 | 6.32 | 3.36 | -2.04 | 127.80 | -5.73 | 108.48 | 2.01 | 73.95 | -3.79 | 162.32 | -1.66 |
| 2015 (2) | 2.69 | 3.07 | 3.43 | -4.19 | 135.57 | -2.98 | 106.34 | 4.18 | 76.86 | -5.18 | 165.06 | 2.69 |
| 2014 (1) | 2.61 | -33.25 | 3.58 | -36.07 | 139.74 | 49.82 | 102.07 | 56.62 | 81.06 | 53.87 | 160.74 | 51.99 |
