- 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) | 0.69 | 0.0 | -5.48 | 0.71 | -13.41 | -14.46 | 132.47 | 0.78 | 5.68 | 128.47 | 15.92 | 17.88 | 42.55 | 14.91 | -0.89 | 218.39 | 6.4 | 14.1 |
| 23Q3 (19) | 0.69 | -1.43 | -10.39 | 0.82 | -2.38 | -5.75 | 131.45 | 0.95 | 11.86 | 110.83 | 2.87 | 5.77 | 37.03 | 3.06 | -18.06 | 205.25 | 1.6 | 15.89 |
| 23Q2 (18) | 0.70 | 4.48 | -9.09 | 0.84 | 7.69 | -2.33 | 130.21 | -4.19 | 9.48 | 107.74 | -7.9 | 1.35 | 35.93 | -12.85 | -21.58 | 202.02 | -4.55 | 12.59 |
| 23Q1 (17) | 0.67 | -8.22 | -22.09 | 0.78 | -6.02 | -15.22 | 135.90 | 8.42 | 28.89 | 116.98 | 7.34 | 18.87 | 41.23 | -3.96 | -2.74 | 211.64 | 10.57 | 31.09 |
| 22Q4 (16) | 0.73 | -5.19 | -15.12 | 0.83 | -4.6 | -6.74 | 125.35 | 6.67 | 18.59 | 108.98 | 4.01 | 6.24 | 42.93 | -5.0 | -16.12 | 191.40 | 8.07 | 21.83 |
| 22Q3 (15) | 0.77 | 0.0 | 1.32 | 0.87 | 1.16 | -12.12 | 117.51 | -1.19 | -2.28 | 104.78 | -1.44 | 13.97 | 45.19 | -1.37 | -16.76 | 177.10 | -1.3 | 12.15 |
| 22Q2 (14) | 0.77 | -10.47 | -2.53 | 0.86 | -6.52 | -30.08 | 118.93 | 12.79 | 2.66 | 106.31 | 8.03 | 43.31 | 45.82 | 8.09 | 2.71 | 179.43 | 11.14 | 23.39 |
| 22Q1 (13) | 0.86 | 0.0 | 2.38 | 0.92 | 3.37 | -28.68 | 105.44 | -0.25 | -2.83 | 98.41 | -4.07 | 39.87 | 42.39 | -17.17 | 6.43 | 161.45 | 2.76 | 16.11 |
| 21Q4 (12) | 0.86 | 13.16 | 4.88 | 0.89 | -10.1 | -22.61 | 105.70 | -12.1 | -5.1 | 102.58 | 11.57 | 30.06 | 51.18 | -5.73 | 21.51 | 157.11 | -0.51 | 6.06 |
| 21Q3 (11) | 0.76 | -3.8 | -15.56 | 0.99 | -19.51 | -18.85 | 120.25 | 3.8 | 18.71 | 91.94 | 23.94 | 23.0 | 54.29 | 21.7 | 62.11 | 157.91 | 8.59 | 10.77 |
| 21Q2 (10) | 0.79 | -5.95 | -25.47 | 1.23 | -4.65 | -25.0 | 115.85 | 6.76 | 35.01 | 74.18 | 5.43 | 33.8 | 44.61 | 12.0 | 90.89 | 145.42 | 4.58 | 23.36 |
| 21Q1 (9) | 0.84 | 2.44 | 50.0 | 1.29 | 12.17 | 13.16 | 108.51 | -2.58 | -33.22 | 70.36 | -10.79 | -11.54 | 39.83 | -5.44 | -11.01 | 139.05 | -6.14 | -29.51 |
| 20Q4 (8) | 0.82 | -8.89 | 7.89 | 1.15 | -5.74 | -19.01 | 111.38 | 9.95 | -7.04 | 78.87 | 5.51 | 22.87 | 42.12 | 25.77 | 9.6 | 148.14 | 3.91 | 1.75 |
| 20Q3 (7) | 0.90 | -15.09 | 13.92 | 1.22 | -25.61 | -3.94 | 101.30 | 18.05 | -12.24 | 74.75 | 34.83 | 4.21 | 33.49 | 43.3 | -9.88 | 142.56 | 20.94 | -4.96 |
| 20Q2 (6) | 1.06 | 89.29 | 32.5 | 1.64 | 43.86 | 53.27 | 85.81 | -47.19 | -24.1 | 55.44 | -30.3 | -34.56 | 23.37 | -47.79 | -36.97 | 117.88 | -40.24 | -26.64 |
| 20Q1 (5) | 0.56 | -26.32 | -27.27 | 1.14 | -19.72 | 11.76 | 162.49 | 35.61 | 36.76 | 79.54 | 23.91 | -10.68 | 44.76 | 16.47 | 16.26 | 197.26 | 35.49 | 16.48 |
| 19Q4 (4) | 0.76 | -3.8 | 0.0 | 1.42 | 11.81 | 0.0 | 119.82 | 3.8 | 0.0 | 64.19 | -10.51 | 0.0 | 38.43 | 3.42 | 0.0 | 145.59 | -2.94 | 0.0 |
| 19Q3 (3) | 0.79 | -1.25 | 0.0 | 1.27 | 18.69 | 0.0 | 115.43 | 2.11 | 0.0 | 71.73 | -15.33 | 0.0 | 37.16 | 0.22 | 0.0 | 150.00 | -6.65 | 0.0 |
| 19Q2 (2) | 0.80 | 3.9 | 0.0 | 1.07 | 4.9 | 0.0 | 113.05 | -4.85 | 0.0 | 84.72 | -4.86 | 0.0 | 37.08 | -3.69 | 0.0 | 160.68 | -5.12 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 118.81 | 0.0 | 0.0 | 89.05 | 0.0 | 0.0 | 38.50 | 0.0 | 0.0 | 169.35 | 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) | 2.82 | -19.43 | 2.93 | -16.29 | 129.33 | 24.18 | 124.49 | 19.4 | 43.00 | 2.09 | 210.82 | 26.78 |
| 2022 (9) | 3.50 | -3.05 | 3.50 | -11.39 | 104.15 | 3.14 | 104.26 | 12.85 | 42.12 | -6.21 | 166.29 | 12.01 |
| 2021 (8) | 3.61 | 24.91 | 3.95 | -3.89 | 100.98 | -20.05 | 92.39 | 4.14 | 44.91 | -8.9 | 148.46 | -10.42 |
| 2020 (7) | 2.89 | -25.71 | 4.11 | -27.39 | 126.30 | 34.49 | 88.72 | 37.66 | 49.30 | 46.64 | 165.72 | 32.85 |
| 2019 (6) | 3.89 | 23.89 | 5.66 | 18.91 | 93.91 | -19.29 | 64.45 | -15.91 | 33.62 | -13.53 | 124.74 | -19.06 |
| 2018 (5) | 3.14 | -7.65 | 4.76 | -15.0 | 116.35 | 8.32 | 76.64 | 17.69 | 38.88 | 16.06 | 154.12 | 10.85 |
| 2017 (4) | 3.40 | -5.29 | 5.60 | 10.45 | 107.41 | 5.62 | 65.12 | -9.57 | 33.50 | 40.28 | 139.03 | -7.21 |
| 2016 (3) | 3.59 | -0.55 | 5.07 | 24.88 | 101.69 | 0.68 | 72.01 | -19.92 | 23.88 | -36.34 | 149.83 | -2.34 |
| 2015 (2) | 3.61 | -6.96 | 4.06 | 0.74 | 101.00 | 7.32 | 89.92 | -0.71 | 37.51 | -26.25 | 153.42 | 14.66 |
| 2014 (1) | 3.88 | -4.43 | 4.03 | -0.74 | 94.11 | 4.71 | 90.56 | 0.71 | 50.86 | -8.06 | 133.81 | 7.5 |
