- 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) | 1.50 | 38.89 | 82.93 | 0.99 | 41.43 | -1.98 | 60.67 | -27.88 | -45.05 | 91.63 | -29.63 | 2.05 | 21.71 | -21.28 | -20.13 | 130.59 | -30.08 | -24.52 |
| 23Q3 (19) | 1.08 | 20.0 | 30.12 | 0.70 | 4.48 | -42.15 | 84.12 | -16.8 | -23.71 | 130.22 | -3.75 | 72.71 | 27.58 | 49.4 | 7.4 | 186.77 | -14.3 | 16.75 |
| 23Q2 (18) | 0.90 | -8.16 | -10.89 | 0.67 | -20.24 | -44.17 | 101.10 | 8.96 | 12.05 | 135.30 | 25.25 | 78.19 | 18.46 | 5.25 | 27.75 | 217.94 | 18.92 | 43.66 |
| 23Q1 (17) | 0.98 | 19.51 | -9.26 | 0.84 | -16.83 | -22.22 | 92.79 | -15.95 | 10.27 | 108.02 | 20.3 | 27.76 | 17.54 | -35.47 | 192.33 | 183.27 | 5.93 | 12.64 |
| 22Q4 (16) | 0.82 | -1.2 | -34.92 | 1.01 | -16.53 | -33.99 | 110.40 | 0.13 | 52.53 | 89.79 | 19.08 | 50.93 | 27.18 | 5.84 | 104.82 | 173.01 | 8.14 | 45.88 |
| 22Q3 (15) | 0.83 | -17.82 | -2.35 | 1.21 | 0.83 | 11.01 | 110.26 | 22.2 | 3.47 | 75.40 | -0.7 | -9.54 | 25.68 | 77.72 | 54.79 | 159.98 | 5.45 | -7.69 |
| 22Q2 (14) | 1.01 | -6.48 | 12.22 | 1.20 | 11.11 | 3.45 | 90.23 | 7.23 | -11.09 | 75.93 | -10.2 | -3.41 | 14.45 | 140.83 | 2.85 | 151.71 | -6.75 | -8.63 |
| 22Q1 (13) | 1.08 | -14.29 | 20.0 | 1.08 | -29.41 | -3.57 | 84.15 | 16.26 | -16.39 | 84.55 | 42.12 | 4.23 | 6.00 | -54.79 | -56.87 | 162.70 | 37.18 | -3.07 |
| 21Q4 (12) | 1.26 | 48.24 | 27.27 | 1.53 | 40.37 | 20.47 | 72.38 | -32.08 | -21.09 | 59.49 | -28.63 | -16.91 | 13.27 | -20.01 | 70.79 | 118.60 | -31.57 | -23.76 |
| 21Q3 (11) | 0.85 | -5.56 | -24.11 | 1.09 | -6.03 | -26.35 | 106.56 | 5.01 | 31.59 | 83.35 | 6.03 | 35.13 | 16.59 | 18.08 | 122.98 | 173.31 | 4.38 | 28.17 |
| 21Q2 (10) | 0.90 | 0.0 | 25.0 | 1.16 | 3.57 | 11.54 | 101.48 | 0.82 | -19.54 | 78.61 | -3.09 | -10.18 | 14.05 | 1.01 | 107.53 | 166.04 | -1.08 | -19.74 |
| 21Q1 (9) | 0.90 | -9.09 | 23.29 | 1.12 | -11.81 | 4.67 | 100.65 | 9.72 | -19.4 | 81.12 | 13.3 | -4.89 | 13.91 | 79.02 | 83.99 | 167.86 | 7.91 | -17.15 |
| 20Q4 (8) | 0.99 | -11.61 | 41.43 | 1.27 | -14.19 | 3.25 | 91.73 | 13.27 | -28.99 | 71.60 | 16.08 | -2.88 | 7.77 | 4.44 | -1.89 | 155.56 | 15.04 | -20.22 |
| 20Q3 (7) | 1.12 | 55.56 | 103.64 | 1.48 | 42.31 | 29.82 | 80.98 | -35.8 | -50.94 | 61.68 | -29.52 | -22.92 | 7.44 | 9.9 | -28.94 | 135.22 | -34.64 | -42.36 |
| 20Q2 (6) | 0.72 | -1.37 | 20.0 | 1.04 | -2.8 | -16.13 | 126.13 | 1.01 | -17.3 | 87.52 | 2.61 | 19.2 | 6.77 | -10.45 | -16.0 | 206.88 | 2.11 | -5.04 |
| 20Q1 (5) | 0.73 | 4.29 | 12.31 | 1.07 | -13.01 | -8.55 | 124.87 | -3.34 | -11.3 | 85.29 | 15.69 | 9.25 | 7.56 | -4.55 | -15.15 | 202.61 | 3.91 | -3.49 |
| 19Q4 (4) | 0.70 | 27.27 | 0.0 | 1.23 | 7.89 | 0.0 | 129.18 | -21.73 | 0.0 | 73.72 | -7.87 | 0.0 | 7.92 | -24.36 | 0.0 | 194.98 | -16.89 | 0.0 |
| 19Q3 (3) | 0.55 | -8.33 | 0.0 | 1.14 | -8.06 | 0.0 | 165.05 | 8.22 | 0.0 | 80.02 | 8.99 | 0.0 | 10.47 | 29.9 | 0.0 | 234.60 | 7.68 | 0.0 |
| 19Q2 (2) | 0.60 | -7.69 | 0.0 | 1.24 | 5.98 | 0.0 | 152.51 | 8.33 | 0.0 | 73.42 | -5.96 | 0.0 | 8.06 | -9.54 | 0.0 | 217.87 | 3.78 | 0.0 |
| 19Q1 (1) | 0.65 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 140.78 | 0.0 | 0.0 | 78.07 | 0.0 | 0.0 | 8.91 | 0.0 | 0.0 | 209.94 | 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) | 3.42 | -32.28 | 2.71 | -38.96 | 106.81 | 47.83 | 134.51 | 63.44 | 32.16 | 185.36 | 209.16 | 45.99 |
| 2022 (9) | 5.05 | 25.62 | 4.44 | -0.89 | 72.25 | -20.48 | 82.30 | 1.06 | 11.27 | 148.79 | 143.27 | -14.6 |
| 2021 (8) | 4.02 | 14.53 | 4.48 | -4.88 | 90.86 | -12.56 | 81.44 | 5.15 | 4.53 | -13.22 | 167.77 | -4.75 |
| 2020 (7) | 3.51 | 24.91 | 4.71 | 5.37 | 103.91 | -20.0 | 77.45 | -5.13 | 5.22 | -43.32 | 176.13 | -12.94 |
| 2019 (6) | 2.81 | 20.09 | 4.47 | 19.2 | 129.88 | -16.67 | 81.64 | -16.14 | 9.21 | -49.64 | 202.30 | -13.89 |
| 2018 (5) | 2.34 | -10.69 | 3.75 | -0.53 | 155.86 | 11.81 | 97.35 | 0.57 | 18.29 | -5.18 | 234.92 | 8.3 |
| 2017 (4) | 2.62 | -21.08 | 3.77 | -26.37 | 139.40 | 26.61 | 96.80 | 35.8 | 19.29 | 50.0 | 216.91 | 28.72 |
| 2016 (3) | 3.32 | -7.26 | 5.12 | -12.18 | 110.10 | 7.87 | 71.28 | 13.76 | 12.86 | -6.54 | 168.51 | 11.63 |
| 2015 (2) | 3.58 | -7.97 | 5.83 | -22.06 | 102.07 | 8.85 | 62.66 | 28.45 | 13.76 | -34.91 | 150.96 | 24.34 |
| 2014 (1) | 3.89 | 1.04 | 7.48 | -31.88 | 93.77 | -1.19 | 48.78 | 46.8 | 21.14 | -31.01 | 121.41 | 24.54 |
