- 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 | -3.4 | 5.97 | 0.76 | 2.7 | 15.15 | 64.26 | 3.73 | -5.36 | 120.21 | -2.15 | -12.17 | 80.77 | -3.93 | 3.6 | 103.70 | 2.94 | -18.23 |
| 23Q3 (19) | 1.47 | 0.68 | 9.7 | 0.74 | 1.37 | 21.31 | 61.95 | -0.93 | -8.6 | 122.85 | -1.36 | -17.17 | 84.07 | 7.67 | 2.4 | 100.74 | -7.58 | -24.82 |
| 23Q2 (18) | 1.46 | -0.68 | -2.01 | 0.73 | 4.29 | 19.67 | 62.53 | 1.13 | 2.49 | 124.55 | -3.91 | -16.26 | 78.08 | 1.14 | -6.65 | 109.00 | -4.6 | -13.57 |
| 23Q1 (17) | 1.47 | 9.7 | 9.7 | 0.70 | 6.06 | 22.81 | 61.83 | -8.94 | -8.91 | 129.62 | -5.3 | -19.43 | 77.20 | -0.97 | -17.05 | 114.25 | -9.91 | -15.79 |
| 22Q4 (16) | 1.34 | 0.0 | -3.6 | 0.66 | 8.2 | 0.0 | 67.90 | 0.18 | 3.46 | 136.87 | -7.71 | -1.32 | 77.96 | -5.04 | -16.34 | 126.82 | -5.35 | 14.12 |
| 22Q3 (15) | 1.34 | -10.07 | -2.19 | 0.61 | 0.0 | -14.08 | 67.78 | 11.1 | 2.17 | 148.31 | -0.29 | 16.18 | 82.10 | -1.84 | -15.36 | 133.99 | 6.25 | 38.13 |
| 22Q2 (14) | 1.49 | 11.19 | -0.67 | 0.61 | 7.02 | -23.75 | 61.01 | -10.12 | 0.54 | 148.74 | -7.55 | 30.74 | 83.64 | -10.13 | -0.75 | 126.11 | -7.05 | 39.84 |
| 22Q1 (13) | 1.34 | -3.6 | -8.84 | 0.57 | -13.64 | -21.92 | 67.88 | 3.43 | 9.54 | 160.88 | 15.99 | 28.65 | 93.07 | -0.13 | 3.27 | 135.68 | 22.09 | 40.02 |
| 21Q4 (12) | 1.39 | 1.46 | -2.8 | 0.66 | -7.04 | -18.52 | 65.63 | -1.07 | 3.44 | 138.70 | 8.65 | 22.85 | 93.19 | -3.93 | 10.99 | 111.13 | 14.57 | 20.28 |
| 21Q3 (11) | 1.37 | -8.67 | -3.52 | 0.71 | -11.25 | -12.35 | 66.34 | 9.33 | 3.59 | 127.66 | 12.21 | 13.91 | 97.00 | 15.11 | 16.91 | 97.00 | 7.56 | 4.14 |
| 21Q2 (10) | 1.50 | 2.04 | 26.05 | 0.80 | 9.59 | 11.11 | 60.68 | -2.08 | -20.33 | 113.77 | -9.02 | -9.96 | 84.27 | -6.49 | -7.38 | 90.18 | -6.93 | -19.14 |
| 21Q1 (9) | 1.47 | 2.8 | -2.65 | 0.73 | -9.88 | -9.88 | 61.97 | -2.33 | 2.55 | 125.05 | 10.76 | 11.13 | 90.12 | 7.34 | 20.74 | 96.90 | 4.88 | -1.43 |
| 20Q4 (8) | 1.43 | 0.7 | 5.93 | 0.81 | 0.0 | 12.5 | 63.45 | -0.92 | -6.18 | 112.90 | 0.74 | -10.77 | 83.96 | 1.19 | -11.24 | 92.39 | -0.81 | -7.2 |
| 20Q3 (7) | 1.42 | 19.33 | 6.77 | 0.81 | 12.5 | 6.58 | 64.04 | -15.91 | -6.4 | 112.07 | -11.31 | -6.01 | 82.97 | -8.8 | 2.63 | 93.14 | -16.49 | -12.8 |
| 20Q2 (6) | 1.19 | -21.19 | -20.67 | 0.72 | -11.11 | -13.25 | 76.16 | 26.03 | 25.2 | 126.36 | 12.29 | 15.22 | 90.98 | 21.89 | 9.96 | 111.53 | 13.45 | 27.1 |
| 20Q1 (5) | 1.51 | 11.85 | 7.09 | 0.81 | 12.5 | 6.58 | 60.43 | -10.65 | -6.41 | 112.53 | -11.06 | -6.62 | 74.64 | -21.09 | -22.83 | 98.31 | -1.26 | 11.26 |
| 19Q4 (4) | 1.35 | 1.5 | 0.0 | 0.72 | -5.26 | 0.0 | 67.63 | -1.15 | 0.0 | 126.52 | 6.11 | 0.0 | 94.59 | 17.01 | 0.0 | 99.56 | -6.79 | 0.0 |
| 19Q3 (3) | 1.33 | -11.33 | 0.0 | 0.76 | -8.43 | 0.0 | 68.42 | 12.48 | 0.0 | 119.23 | 8.72 | 0.0 | 80.84 | -2.3 | 0.0 | 106.81 | 21.72 | 0.0 |
| 19Q2 (2) | 1.50 | 6.38 | 0.0 | 0.83 | 9.21 | 0.0 | 60.83 | -5.79 | 0.0 | 109.67 | -9.0 | 0.0 | 82.74 | -14.45 | 0.0 | 87.75 | -0.69 | 0.0 |
| 19Q1 (1) | 1.41 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 64.57 | 0.0 | 0.0 | 120.51 | 0.0 | 0.0 | 96.72 | 0.0 | 0.0 | 88.36 | 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) | 6.14 | 12.25 | 2.87 | 13.89 | 59.48 | -10.93 | 127.01 | -12.31 | 80.04 | -9.66 | 106.45 | -13.48 |
| 2022 (9) | 5.47 | -9.74 | 2.52 | -12.5 | 66.78 | 10.87 | 144.84 | 14.41 | 88.60 | 4.27 | 123.03 | 20.78 |
| 2021 (8) | 6.06 | 3.77 | 2.88 | -3.36 | 60.23 | -3.59 | 126.60 | 3.48 | 84.97 | -0.26 | 101.86 | 2.24 |
| 2020 (7) | 5.84 | -6.26 | 2.98 | -7.74 | 62.47 | 6.6 | 122.34 | 8.24 | 85.19 | 0.82 | 99.63 | 14.36 |
| 2019 (6) | 6.23 | 0.97 | 3.23 | -4.15 | 58.60 | -0.93 | 113.03 | 4.27 | 84.50 | -15.01 | 87.12 | 27.89 |
| 2018 (5) | 6.17 | -8.32 | 3.37 | 8.71 | 59.15 | 9.13 | 108.40 | -7.98 | 99.42 | 3.05 | 68.12 | -9.8 |
| 2017 (4) | 6.73 | 13.49 | 3.10 | 74.16 | 54.20 | -11.94 | 117.80 | -42.46 | 96.48 | 6.03 | 75.52 | -56.92 |
| 2016 (3) | 5.93 | 0 | 1.78 | 0 | 61.55 | 0 | 204.74 | 0 | 90.99 | 0 | 175.30 | 0 |
