- 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) | 1.42 | -49.65 | 0.0 | 1.63 | -53.3 | -5.78 | 64.02 | 98.08 | 0.05 | 55.76 | 114.13 | 6.27 | 54.81 | 89.07 | -5.66 | 64.96 | 121.18 | 11.31 |
| 23Q3 (19) | 2.82 | 91.84 | 5.62 | 3.49 | 97.18 | 0.58 | 32.32 | -47.94 | -5.11 | 26.04 | -49.32 | -0.65 | 28.99 | -59.94 | -7.76 | 29.37 | -28.52 | 1.84 |
| 23Q2 (18) | 1.47 | 42.72 | -6.96 | 1.77 | 48.74 | -15.31 | 62.08 | -30.04 | 7.61 | 51.38 | -32.6 | 18.25 | 72.37 | -23.23 | 15.53 | 41.09 | -41.89 | 6.73 |
| 23Q1 (17) | 1.03 | -27.46 | -42.46 | 1.19 | -31.21 | -32.0 | 88.74 | 38.68 | 74.86 | 76.23 | 45.28 | 46.71 | 94.27 | 62.25 | 59.27 | 70.71 | 21.16 | 62.48 |
| 22Q4 (16) | 1.42 | -46.82 | -31.4 | 1.73 | -50.14 | 41.8 | 63.99 | 87.87 | 45.6 | 52.47 | 100.19 | -29.92 | 58.10 | 84.86 | 6.47 | 58.36 | 102.36 | -9.18 |
| 22Q3 (15) | 2.67 | 68.99 | 31.53 | 3.47 | 66.03 | 201.74 | 34.06 | -40.96 | -24.11 | 26.21 | -39.68 | -66.81 | 31.43 | -49.82 | -43.08 | 28.84 | -25.09 | -57.98 |
| 22Q2 (14) | 1.58 | -11.73 | -17.28 | 2.09 | 19.43 | 88.29 | 57.69 | 13.67 | 20.97 | 43.45 | -16.38 | -47.01 | 62.64 | 5.83 | 17.86 | 38.50 | -11.53 | -49.7 |
| 22Q1 (13) | 1.79 | -13.53 | 2.87 | 1.75 | 43.44 | 71.57 | 50.75 | 15.47 | -3.09 | 51.96 | -30.6 | -41.78 | 59.19 | 8.47 | -2.76 | 43.52 | -32.28 | -46.11 |
| 21Q4 (12) | 2.07 | 1.97 | -0.96 | 1.22 | 6.09 | 3.39 | 43.95 | -2.07 | 0.71 | 74.87 | -5.19 | -2.69 | 54.57 | -1.18 | 8.94 | 64.26 | -6.37 | -8.84 |
| 21Q3 (11) | 2.03 | 6.28 | 16.67 | 1.15 | 3.6 | 3.6 | 44.88 | -5.89 | -14.35 | 78.97 | -3.7 | -3.25 | 55.22 | 3.89 | 9.0 | 68.63 | -10.33 | -17.67 |
| 21Q2 (10) | 1.91 | 9.77 | 20.13 | 1.11 | 8.82 | 0.91 | 47.69 | -8.94 | -16.66 | 82.00 | -8.12 | -0.44 | 53.15 | -12.68 | -4.49 | 76.54 | -5.23 | -8.82 |
| 21Q1 (9) | 1.74 | -16.75 | 5.45 | 1.02 | -13.56 | -0.97 | 52.37 | 20.0 | -5.11 | 89.25 | 16.0 | 0.62 | 60.87 | 21.52 | -7.79 | 80.76 | 14.57 | 3.71 |
| 20Q4 (8) | 2.09 | 20.11 | 5.03 | 1.18 | 6.31 | -7.09 | 43.64 | -16.72 | -4.7 | 76.94 | -5.73 | 7.13 | 50.09 | -1.13 | -20.72 | 70.49 | -15.44 | 29.51 |
| 20Q3 (7) | 1.74 | 9.43 | -8.9 | 1.11 | 0.91 | -15.91 | 52.40 | -8.42 | 10.15 | 81.62 | -0.9 | 18.24 | 50.66 | -8.97 | -18.76 | 83.36 | -0.69 | 53.69 |
| 20Q2 (6) | 1.59 | -3.64 | -11.17 | 1.10 | 6.8 | -20.29 | 57.22 | 3.68 | 12.37 | 82.36 | -7.15 | 25.28 | 55.65 | -15.69 | 0.4 | 83.94 | 7.8 | 37.09 |
| 20Q1 (5) | 1.65 | -17.09 | -4.07 | 1.03 | -18.9 | -21.97 | 55.19 | 20.53 | 4.35 | 88.70 | 23.5 | 28.27 | 66.01 | 4.48 | 6.85 | 77.87 | 43.06 | 29.2 |
| 19Q4 (4) | 1.99 | 4.19 | 0.0 | 1.27 | -3.79 | 0.0 | 45.79 | -3.74 | 0.0 | 71.82 | 4.04 | 0.0 | 63.18 | 1.31 | 0.0 | 54.43 | 0.35 | 0.0 |
| 19Q3 (3) | 1.91 | 6.7 | 0.0 | 1.32 | -4.35 | 0.0 | 47.57 | -6.58 | 0.0 | 69.03 | 5.0 | 0.0 | 62.36 | 12.5 | 0.0 | 54.24 | -11.42 | 0.0 |
| 19Q2 (2) | 1.79 | 4.07 | 0.0 | 1.38 | 4.55 | 0.0 | 50.92 | -3.72 | 0.0 | 65.74 | -4.93 | 0.0 | 55.43 | -10.28 | 0.0 | 61.23 | 1.59 | 0.0 |
| 19Q1 (1) | 1.72 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 52.89 | 0.0 | 0.0 | 69.15 | 0.0 | 0.0 | 61.78 | 0.0 | 0.0 | 60.27 | 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) | 5.39 | -35.83 | 6.39 | -28.76 | 67.77 | 56.01 | 57.16 | 40.48 | 61.86 | 50.62 | 63.07 | 46.47 |
| 2022 (9) | 8.40 | 14.13 | 8.97 | 95.85 | 43.44 | -12.37 | 40.69 | -48.95 | 41.07 | -27.22 | 43.06 | -40.89 |
| 2021 (8) | 7.36 | 0.14 | 4.58 | 2.23 | 49.57 | -0.12 | 79.71 | -2.27 | 56.43 | -7.75 | 72.85 | 4.06 |
| 2020 (7) | 7.35 | 1.38 | 4.48 | -11.29 | 49.63 | -1.43 | 81.56 | 12.87 | 61.17 | -1.29 | 70.01 | 15.45 |
| 2019 (6) | 7.25 | 9.52 | 5.05 | -6.13 | 50.35 | -8.64 | 72.26 | 6.56 | 61.97 | -2.09 | 60.64 | 1.69 |
| 2018 (5) | 6.62 | 7.47 | 5.38 | 6.96 | 55.11 | -7.02 | 67.81 | -6.62 | 63.29 | -6.35 | 59.63 | -7.28 |
| 2017 (4) | 6.16 | 21.26 | 5.03 | 12.53 | 59.27 | -17.54 | 72.62 | -11.04 | 67.58 | -13.37 | 64.31 | -14.82 |
| 2016 (3) | 5.08 | -2.5 | 4.47 | -10.42 | 71.88 | 2.67 | 81.63 | 11.53 | 78.01 | 7.73 | 75.50 | 6.64 |
| 2015 (2) | 5.21 | -15.42 | 4.99 | -13.67 | 70.01 | 18.18 | 73.19 | 15.83 | 72.41 | 5.17 | 70.80 | 32.14 |
| 2014 (1) | 6.16 | 2.16 | 5.78 | -6.77 | 59.24 | -2.13 | 63.19 | 7.27 | 68.85 | 6.76 | 53.58 | -2.49 |
