- 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) | 0.78 | -7.14 | -7.14 | 1.01 | 2.02 | -9.01 | 117.25 | 7.95 | 8.74 | 90.38 | -1.69 | 10.17 | 42.11 | 6.69 | -18.82 | 165.52 | 2.76 | 19.94 |
| 23Q3 (19) | 0.84 | -1.18 | -6.67 | 0.99 | 12.5 | -12.39 | 108.62 | 1.78 | 7.84 | 91.93 | -11.23 | 13.82 | 39.47 | -19.78 | -22.79 | 161.08 | -0.01 | 23.56 |
| 23Q2 (18) | 0.85 | 10.39 | -15.84 | 0.88 | -6.38 | -20.72 | 106.72 | -9.14 | 18.16 | 103.56 | 6.74 | 26.88 | 49.20 | -13.55 | -1.38 | 161.09 | 2.23 | 31.99 |
| 23Q1 (17) | 0.77 | -8.33 | -16.3 | 0.94 | -15.32 | -6.93 | 117.46 | 8.93 | 18.35 | 97.02 | 18.26 | 7.93 | 56.91 | 9.72 | 0.87 | 157.57 | 14.18 | 18.71 |
| 22Q4 (16) | 0.84 | -6.67 | -26.96 | 1.11 | -1.77 | -5.13 | 107.83 | 7.06 | 36.03 | 82.04 | 1.57 | 5.72 | 51.87 | 1.47 | 0.84 | 138.00 | 5.85 | 30.88 |
| 22Q3 (15) | 0.90 | -10.89 | -21.05 | 1.13 | 1.8 | 7.62 | 100.72 | 11.51 | 26.25 | 80.77 | -1.04 | -7.15 | 51.12 | 2.47 | -13.47 | 130.37 | 6.82 | 21.06 |
| 22Q2 (14) | 1.01 | 9.78 | -8.18 | 1.11 | 9.9 | 0.91 | 90.32 | -9.0 | 9.07 | 81.62 | -9.2 | -1.4 | 49.89 | -11.57 | -10.78 | 122.05 | -8.05 | 11.28 |
| 22Q1 (13) | 0.92 | -20.0 | -11.54 | 1.01 | -13.68 | -9.01 | 99.25 | 25.2 | 13.56 | 89.89 | 15.84 | 9.37 | 56.42 | 9.68 | -2.18 | 132.73 | 25.88 | 18.6 |
| 21Q4 (12) | 1.15 | 0.88 | 5.5 | 1.17 | 11.43 | -10.69 | 79.27 | -0.64 | -4.97 | 77.60 | -10.79 | 11.67 | 51.44 | -12.93 | 3.21 | 105.44 | -2.09 | 2.3 |
| 21Q3 (11) | 1.14 | 3.64 | -10.24 | 1.05 | -4.55 | -17.32 | 79.78 | -3.66 | 11.44 | 86.99 | 5.09 | 21.77 | 59.08 | 5.65 | 39.97 | 107.69 | -1.81 | 6.81 |
| 21Q2 (10) | 1.10 | 5.77 | -3.51 | 1.10 | -0.9 | 22.22 | 82.81 | -5.25 | 3.45 | 82.78 | 0.72 | -18.35 | 55.92 | -3.05 | 8.08 | 109.68 | -1.99 | -15.43 |
| 21Q1 (9) | 1.04 | -4.59 | 11.83 | 1.11 | -15.27 | 32.14 | 87.40 | 4.77 | -10.61 | 82.19 | 18.28 | -24.42 | 57.68 | 15.73 | -2.5 | 111.91 | 8.58 | -24.06 |
| 20Q4 (8) | 1.09 | -14.17 | -2.68 | 1.31 | 3.15 | 11.02 | 83.42 | 16.52 | 2.8 | 69.49 | -2.73 | -9.87 | 49.84 | 18.08 | 7.16 | 103.07 | 2.23 | -7.77 |
| 20Q3 (7) | 1.27 | 11.4 | 3.25 | 1.27 | 41.11 | -1.55 | 71.59 | -10.57 | -3.05 | 71.44 | -29.53 | 1.45 | 42.21 | -18.42 | 6.7 | 100.82 | -22.26 | -3.71 |
| 20Q2 (6) | 1.14 | 22.58 | -11.63 | 0.90 | 7.14 | -19.64 | 80.05 | -18.12 | 13.26 | 101.38 | -6.78 | 24.58 | 51.74 | -12.54 | 32.77 | 129.69 | -11.99 | 14.68 |
| 20Q1 (5) | 0.93 | -16.96 | -23.77 | 0.84 | -28.81 | -12.5 | 97.77 | 20.48 | 30.87 | 108.75 | 41.05 | 14.61 | 59.16 | 27.2 | 28.72 | 147.36 | 31.87 | 19.18 |
| 19Q4 (4) | 1.12 | -8.94 | 0.0 | 1.18 | -8.53 | 0.0 | 81.15 | 9.9 | 0.0 | 77.10 | 9.49 | 0.0 | 46.51 | 17.57 | 0.0 | 111.75 | 6.73 | 0.0 |
| 19Q3 (3) | 1.23 | -4.65 | 0.0 | 1.29 | 15.18 | 0.0 | 73.84 | 4.47 | 0.0 | 70.42 | -13.47 | 0.0 | 39.56 | 1.51 | 0.0 | 104.70 | -7.42 | 0.0 |
| 19Q2 (2) | 1.29 | 5.74 | 0.0 | 1.12 | 16.67 | 0.0 | 70.68 | -5.39 | 0.0 | 81.38 | -14.24 | 0.0 | 38.97 | -15.21 | 0.0 | 113.09 | -8.54 | 0.0 |
| 19Q1 (1) | 1.22 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 74.71 | 0.0 | 0.0 | 94.89 | 0.0 | 0.0 | 45.96 | 0.0 | 0.0 | 123.65 | 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) | 3.20 | -9.6 | 4.18 | -6.7 | 114.12 | 10.66 | 87.31 | 7.21 | 49.33 | -6.92 | 152.11 | 15.61 |
| 2022 (9) | 3.54 | -9.92 | 4.48 | -3.45 | 103.13 | 11.08 | 81.44 | 3.57 | 53.00 | -4.81 | 131.57 | 13.62 |
| 2021 (8) | 3.93 | 0.51 | 4.64 | 6.67 | 92.84 | -0.45 | 78.63 | -6.31 | 55.68 | -1.19 | 115.80 | -4.17 |
| 2020 (7) | 3.91 | -19.88 | 4.35 | -4.4 | 93.26 | 24.61 | 83.93 | 4.74 | 56.35 | 29.81 | 120.84 | 8.32 |
| 2019 (6) | 4.88 | -2.01 | 4.55 | -1.09 | 74.84 | 2.07 | 80.13 | 0.97 | 43.41 | -0.98 | 111.56 | 2.5 |
| 2018 (5) | 4.98 | 7.56 | 4.60 | -5.54 | 73.32 | -7.08 | 79.36 | 5.91 | 43.84 | -7.96 | 108.84 | 2.49 |
| 2017 (4) | 4.63 | -4.54 | 4.87 | 1.67 | 78.91 | 4.79 | 74.93 | -1.64 | 47.63 | -4.59 | 106.20 | 4.57 |
| 2016 (3) | 4.85 | -7.62 | 4.79 | -4.2 | 75.30 | 8.41 | 76.18 | 4.44 | 49.92 | 12.56 | 101.56 | 3.58 |
| 2015 (2) | 5.25 | 6.28 | 5.00 | -7.06 | 69.46 | -6.01 | 72.94 | 7.6 | 44.35 | -3.38 | 98.05 | 2.36 |
| 2014 (1) | 4.94 | -12.72 | 5.38 | -12.94 | 73.90 | 14.66 | 67.79 | 14.8 | 45.90 | -0.89 | 95.79 | 24.08 |
