- 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) | 1.18 | -2.48 | 14.56 | 0.91 | 5.81 | 22.97 | 77.11 | 2.4 | -12.85 | 100.49 | -4.95 | -18.24 | 27.79 | 46.8 | 75.11 | 149.82 | -7.57 | -23.37 |
| 23Q3 (19) | 1.21 | -19.33 | -11.03 | 0.86 | 7.5 | 7.5 | 75.30 | 23.97 | 12.17 | 105.72 | -7.59 | -6.49 | 18.93 | 23.24 | 0.21 | 162.09 | 1.45 | 0.49 |
| 23Q2 (18) | 1.50 | 29.31 | 0.0 | 0.80 | 33.33 | 2.56 | 60.74 | -22.79 | 0.2 | 114.40 | -24.6 | -1.92 | 15.36 | -23.01 | -27.82 | 159.78 | -24.07 | 2.44 |
| 23Q1 (17) | 1.16 | 12.62 | -21.09 | 0.60 | -18.92 | -14.29 | 78.67 | -11.09 | 27.01 | 151.73 | 23.45 | 17.22 | 19.95 | 25.71 | -17.15 | 210.44 | 7.63 | 25.79 |
| 22Q4 (16) | 1.03 | -24.26 | -48.24 | 0.74 | -7.5 | -14.94 | 88.48 | 31.8 | 93.02 | 122.91 | 8.71 | 17.25 | 15.87 | -15.99 | -17.39 | 195.52 | 21.22 | 48.73 |
| 22Q3 (15) | 1.36 | -9.33 | -2.86 | 0.80 | 2.56 | 35.59 | 67.13 | 10.74 | 3.05 | 113.06 | -3.07 | -26.85 | 18.89 | -11.23 | -16.64 | 161.30 | 3.41 | -18.14 |
| 22Q2 (14) | 1.50 | 2.04 | 12.78 | 0.78 | 11.43 | -9.3 | 60.62 | -2.13 | -11.54 | 116.64 | -9.89 | 10.79 | 21.28 | -11.63 | 42.15 | 155.98 | -6.77 | -1.79 |
| 22Q1 (13) | 1.47 | -26.13 | 1.38 | 0.70 | -19.54 | -27.08 | 61.94 | 35.12 | -1.35 | 129.44 | 23.48 | 36.3 | 24.08 | 25.35 | 20.34 | 167.30 | 27.26 | 21.45 |
| 21Q4 (12) | 1.99 | 42.14 | 15.7 | 0.87 | 47.46 | -20.18 | 45.84 | -29.63 | -13.53 | 104.83 | -32.17 | 25.71 | 19.21 | -15.23 | -9.81 | 131.46 | -33.28 | 14.21 |
| 21Q3 (11) | 1.40 | 5.26 | -11.39 | 0.59 | -31.4 | -38.54 | 65.14 | -4.95 | 12.87 | 154.55 | 46.8 | 63.77 | 22.66 | 51.37 | 26.88 | 197.04 | 24.06 | 46.8 |
| 21Q2 (10) | 1.33 | -8.28 | -7.64 | 0.86 | -10.42 | 3.61 | 68.53 | 9.14 | 8.43 | 105.28 | 10.86 | -4.4 | 14.97 | -25.19 | -12.04 | 158.83 | 15.3 | 1.62 |
| 21Q1 (9) | 1.45 | -15.7 | 9.02 | 0.96 | -11.93 | 26.32 | 62.79 | 18.45 | -8.24 | 94.97 | 13.89 | -20.84 | 20.01 | -6.06 | 3.2 | 137.75 | 19.68 | -18.5 |
| 20Q4 (8) | 1.72 | 8.86 | 45.76 | 1.09 | 13.54 | 57.97 | 53.01 | -8.14 | -31.38 | 83.39 | -11.64 | -36.72 | 21.30 | 19.26 | 17.55 | 115.10 | -14.25 | -39.7 |
| 20Q3 (7) | 1.58 | 9.72 | -1.25 | 0.96 | 15.66 | 31.51 | 57.71 | -8.69 | 1.73 | 94.37 | -14.3 | -24.79 | 17.86 | 4.94 | -8.22 | 134.22 | -14.13 | -17.54 |
| 20Q2 (6) | 1.44 | 8.27 | -5.26 | 0.83 | 9.21 | 22.06 | 63.20 | -7.64 | 5.58 | 110.12 | -8.21 | -17.49 | 17.02 | -12.22 | -31.59 | 156.30 | -7.52 | -7.21 |
| 20Q1 (5) | 1.33 | 12.71 | -16.35 | 0.76 | 10.14 | 4.11 | 68.43 | -11.42 | 19.86 | 119.97 | -8.95 | -4.18 | 19.39 | 7.01 | -21.69 | 169.01 | -11.46 | 7.28 |
| 19Q4 (4) | 1.18 | -26.25 | 0.0 | 0.69 | -5.48 | 0.0 | 77.25 | 36.17 | 0.0 | 131.77 | 5.01 | 0.0 | 18.12 | -6.89 | 0.0 | 190.89 | 17.28 | 0.0 |
| 19Q3 (3) | 1.60 | 5.26 | 0.0 | 0.73 | 7.35 | 0.0 | 56.73 | -5.23 | 0.0 | 125.48 | -5.99 | 0.0 | 19.46 | -21.78 | 0.0 | 162.76 | -3.38 | 0.0 |
| 19Q2 (2) | 1.52 | -4.4 | 0.0 | 0.68 | -6.85 | 0.0 | 59.86 | 4.85 | 0.0 | 133.47 | 6.61 | 0.0 | 24.88 | 0.48 | 0.0 | 168.45 | 6.93 | 0.0 |
| 19Q1 (1) | 1.59 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 57.09 | 0.0 | 0.0 | 125.20 | 0.0 | 0.0 | 24.76 | 0.0 | 0.0 | 157.54 | 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) | 4.93 | -18.78 | 2.99 | -14.33 | 74.04 | 23.17 | 122.27 | 16.8 | 26.88 | 55.74 | 169.43 | 14.85 |
| 2022 (9) | 6.07 | -1.94 | 3.49 | 3.25 | 60.11 | 1.99 | 104.68 | -3.0 | 17.26 | -31.78 | 147.52 | 4.21 |
| 2021 (8) | 6.19 | 6.54 | 3.38 | 0.0 | 58.94 | -6.21 | 107.92 | -0.16 | 25.30 | 12.05 | 141.56 | -4.58 |
| 2020 (7) | 5.81 | -1.02 | 3.38 | 15.36 | 62.84 | 1.03 | 108.09 | -13.14 | 22.58 | 1.44 | 148.35 | -9.75 |
| 2019 (6) | 5.87 | 1.21 | 2.93 | -9.85 | 62.20 | -1.21 | 124.44 | 10.92 | 22.26 | -13.55 | 164.38 | 10.03 |
| 2018 (5) | 5.80 | -9.66 | 3.25 | -26.3 | 62.96 | 10.79 | 112.19 | 35.64 | 25.75 | 66.02 | 149.40 | 20.46 |
| 2017 (4) | 6.42 | 14.85 | 4.41 | 20.82 | 56.83 | -12.92 | 82.71 | -17.29 | 15.51 | -78.0 | 124.02 | 30.86 |
| 2016 (3) | 5.59 | 0 | 3.65 | 0 | 65.26 | 0 | 100.00 | 0 | 70.49 | 0 | 94.77 | 0 |
