- 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) | 0.90 | -2.17 | -22.41 | 0.93 | 0.0 | -7.0 | 101.05 | 2.04 | 29.37 | 97.84 | -0.05 | 7.66 | 35.03 | -5.2 | 1.74 | 163.86 | 2.43 | 21.77 |
| 23Q3 (19) | 0.92 | -10.68 | 3.37 | 0.93 | -1.06 | 16.25 | 99.03 | 12.06 | -3.41 | 97.89 | 1.43 | -13.52 | 36.95 | 6.0 | -6.36 | 159.97 | 6.63 | -9.24 |
| 23Q2 (18) | 1.03 | 13.19 | -8.04 | 0.94 | 16.05 | 1.08 | 88.37 | -11.42 | 9.21 | 96.51 | -13.69 | -1.65 | 34.86 | -22.93 | -5.89 | 150.02 | -9.81 | 5.64 |
| 23Q1 (17) | 0.91 | -21.55 | -12.5 | 0.81 | -19.0 | -2.41 | 99.76 | 27.72 | 14.04 | 111.82 | 23.04 | 2.57 | 45.23 | 31.37 | -7.28 | 166.34 | 23.62 | 12.6 |
| 22Q4 (16) | 1.16 | 30.34 | 8.41 | 1.00 | 25.0 | -2.91 | 78.11 | -23.82 | -8.24 | 90.88 | -19.71 | 3.21 | 34.43 | -12.75 | -26.9 | 134.56 | -23.65 | 6.73 |
| 22Q3 (15) | 0.89 | -20.54 | -21.93 | 0.80 | -13.98 | -32.77 | 102.53 | 26.71 | 28.19 | 113.19 | 15.35 | 47.54 | 39.46 | 6.53 | -11.64 | 176.25 | 24.11 | 57.31 |
| 22Q2 (14) | 1.12 | 7.69 | 0.0 | 0.93 | 12.05 | -21.19 | 80.92 | -7.5 | -0.06 | 98.13 | -9.99 | 27.19 | 37.04 | -24.07 | -15.72 | 142.01 | -3.87 | 24.38 |
| 22Q1 (13) | 1.04 | -2.8 | 15.56 | 0.83 | -19.42 | -15.31 | 87.48 | 2.77 | -13.39 | 109.02 | 23.82 | 16.86 | 48.78 | 3.57 | 2.2 | 147.73 | 17.18 | 0.8 |
| 21Q4 (12) | 1.07 | -6.14 | 22.99 | 1.03 | -13.45 | 4.04 | 85.12 | 6.43 | -18.76 | 88.05 | 14.77 | -4.36 | 47.10 | 5.46 | -2.3 | 126.07 | 12.52 | -15.17 |
| 21Q3 (11) | 1.14 | 1.79 | 21.28 | 1.19 | 0.85 | 1.71 | 79.98 | -1.22 | -17.61 | 76.72 | -0.56 | -1.02 | 44.66 | 1.62 | 7.59 | 112.04 | -1.87 | -15.8 |
| 21Q2 (10) | 1.12 | 24.44 | 0.0 | 1.18 | 20.41 | -6.35 | 80.97 | -19.83 | -0.45 | 77.15 | -17.3 | 6.81 | 43.95 | -7.92 | 21.78 | 114.17 | -22.1 | -2.83 |
| 21Q1 (9) | 0.90 | 3.45 | 32.35 | 0.98 | -1.01 | 11.36 | 101.00 | -3.6 | -24.48 | 93.29 | 1.34 | -9.48 | 47.73 | -1.0 | -17.82 | 146.56 | -1.39 | -18.0 |
| 20Q4 (8) | 0.87 | -7.45 | 7.41 | 0.99 | -15.38 | -24.43 | 104.77 | 7.93 | -6.56 | 92.06 | 18.77 | 32.75 | 48.21 | 16.14 | 33.88 | 148.62 | 11.69 | 2.17 |
| 20Q3 (7) | 0.94 | -16.07 | 17.5 | 1.17 | -7.14 | 44.44 | 97.07 | 19.34 | -14.55 | 77.51 | 7.31 | -30.78 | 41.51 | 15.02 | -1.66 | 133.07 | 13.26 | -27.43 |
| 20Q2 (6) | 1.12 | 64.71 | 31.76 | 1.26 | 43.18 | 80.0 | 81.34 | -39.18 | -24.4 | 72.23 | -29.91 | -44.58 | 36.09 | -37.86 | -9.41 | 117.49 | -34.26 | -40.69 |
| 20Q1 (5) | 0.68 | -16.05 | 1.49 | 0.88 | -32.82 | 60.0 | 133.74 | 19.28 | -1.89 | 103.06 | 48.61 | -37.89 | 58.08 | 61.29 | 8.32 | 178.73 | 22.86 | -28.11 |
| 19Q4 (4) | 0.81 | 1.25 | 0.0 | 1.31 | 61.73 | 0.0 | 112.12 | -1.3 | 0.0 | 69.35 | -38.07 | 0.0 | 36.01 | -14.69 | 0.0 | 145.47 | -20.67 | 0.0 |
| 19Q3 (3) | 0.80 | -5.88 | 0.0 | 0.81 | 15.71 | 0.0 | 113.60 | 5.59 | 0.0 | 111.98 | -14.08 | 0.0 | 42.21 | 5.95 | 0.0 | 183.37 | -7.43 | 0.0 |
| 19Q2 (2) | 0.85 | 26.87 | 0.0 | 0.70 | 27.27 | 0.0 | 107.59 | -21.08 | 0.0 | 130.33 | -21.46 | 0.0 | 39.84 | -25.7 | 0.0 | 198.08 | -20.33 | 0.0 |
| 19Q1 (1) | 0.67 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 136.32 | 0.0 | 0.0 | 165.94 | 0.0 | 0.0 | 53.62 | 0.0 | 0.0 | 248.63 | 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) | 3.92 | -9.47 | 3.80 | -1.55 | 93.08 | 10.44 | 95.95 | 1.59 | 37.04 | -19.29 | 152.00 | 14.42 |
| 2022 (9) | 4.33 | 0.46 | 3.86 | -3.02 | 84.28 | -0.5 | 94.45 | 2.89 | 45.89 | -3.21 | 132.84 | 2.9 |
| 2021 (8) | 4.31 | 35.53 | 3.98 | -3.4 | 84.70 | -26.28 | 91.80 | 3.54 | 47.41 | -6.76 | 129.09 | -15.46 |
| 2020 (7) | 3.18 | 8.16 | 4.12 | 14.13 | 114.89 | -7.31 | 88.66 | -12.31 | 50.85 | 8.03 | 152.69 | -14.21 |
| 2019 (6) | 2.94 | -18.78 | 3.61 | 10.06 | 123.95 | 23.04 | 101.11 | -9.11 | 47.07 | -2.77 | 177.99 | 8.82 |
| 2018 (5) | 3.62 | 3.43 | 3.28 | -5.75 | 100.74 | -3.41 | 111.24 | 6.13 | 48.41 | -7.83 | 163.57 | 4.45 |
| 2017 (4) | 3.50 | 3.86 | 3.48 | 9.78 | 104.30 | -3.59 | 104.81 | -9.01 | 52.52 | -23.25 | 156.60 | 1.08 |
| 2016 (3) | 3.37 | 10.13 | 3.17 | 17.41 | 108.18 | -9.35 | 115.19 | -14.69 | 68.43 | -17.85 | 154.93 | -9.43 |
| 2015 (2) | 3.06 | -7.83 | 2.70 | -16.41 | 119.34 | 8.6 | 135.03 | 19.59 | 83.30 | 31.43 | 171.06 | 7.3 |
| 2014 (1) | 3.32 | -2.64 | 3.23 | -2.71 | 109.89 | 2.58 | 112.91 | 2.64 | 63.38 | 0.76 | 159.42 | 3.36 |
