- 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) | 1.66 | -42.56 | -57.11 | 0.90 | -11.76 | 8.43 | 54.84 | 73.98 | 133.16 | 100.69 | 12.5 | -8.46 | 78.00 | 6.32 | 43.59 | 77.54 | 62.73 | -2.08 |
| 23Q3 (19) | 2.89 | -28.82 | 12.45 | 1.02 | 13.33 | 88.89 | 31.52 | 40.53 | -10.88 | 89.50 | -11.02 | -46.41 | 73.36 | 8.84 | -2.21 | 47.65 | -14.33 | -62.59 |
| 23Q2 (18) | 4.06 | 13.41 | 78.85 | 0.90 | 42.86 | 83.67 | 22.43 | -11.87 | -43.95 | 100.59 | -30.76 | -45.5 | 67.40 | -20.44 | -25.09 | 55.62 | -35.32 | -58.68 |
| 23Q1 (17) | 3.58 | -7.49 | 29.71 | 0.63 | -24.1 | 8.62 | 25.45 | 8.21 | -22.67 | 145.27 | 32.06 | -6.89 | 84.72 | 55.96 | -3.74 | 85.99 | 8.59 | -14.8 |
| 22Q4 (16) | 3.87 | 50.58 | -13.62 | 0.83 | 53.7 | 13.7 | 23.52 | -33.5 | 15.69 | 110.00 | -34.14 | -11.33 | 54.32 | -27.59 | -33.18 | 79.19 | -37.83 | 25.5 |
| 22Q3 (15) | 2.57 | 13.22 | -45.32 | 0.54 | 10.2 | -27.03 | 35.37 | -11.62 | 82.89 | 167.02 | -9.5 | 35.2 | 75.02 | -16.63 | -21.87 | 127.37 | -5.37 | 171.81 |
| 22Q2 (14) | 2.27 | -17.75 | -55.05 | 0.49 | -15.52 | -45.56 | 40.02 | 21.6 | 121.96 | 184.56 | 18.29 | 82.05 | 89.98 | 2.24 | -1.14 | 134.60 | 33.36 | 374.11 |
| 22Q1 (13) | 2.76 | -38.39 | -45.99 | 0.58 | -20.55 | -40.21 | 32.91 | 61.88 | 84.99 | 156.02 | 25.76 | 66.62 | 88.01 | 8.27 | 3.52 | 100.93 | 59.95 | 282.02 |
| 21Q4 (12) | 4.48 | -4.68 | -22.49 | 0.73 | -1.35 | -36.52 | 20.33 | 5.12 | 29.0 | 124.06 | 0.42 | 56.17 | 81.29 | -15.34 | 32.29 | 63.10 | 34.66 | 86.96 |
| 21Q3 (11) | 4.70 | -6.93 | -23.08 | 0.74 | -17.78 | -22.92 | 19.34 | 7.27 | 29.89 | 123.54 | 21.86 | 30.95 | 96.02 | 5.49 | 30.39 | 46.86 | 65.06 | 31.67 |
| 21Q2 (10) | 5.05 | -1.17 | -11.09 | 0.90 | -7.22 | -11.76 | 18.03 | 1.35 | 12.41 | 101.38 | 8.27 | 13.35 | 91.02 | 7.06 | 17.93 | 28.39 | 7.46 | 0.32 |
| 21Q1 (9) | 5.11 | -11.59 | 41.55 | 0.97 | -15.65 | -10.19 | 17.79 | 12.88 | -29.38 | 93.64 | 17.88 | 10.79 | 85.02 | 38.36 | 7.88 | 26.42 | -21.72 | -14.5 |
| 20Q4 (8) | 5.78 | -5.4 | 63.28 | 1.15 | 19.79 | -24.34 | 15.76 | 5.84 | -38.72 | 79.44 | -15.79 | 32.36 | 61.45 | -16.55 | 12.24 | 33.75 | -5.17 | 8.91 |
| 20Q3 (7) | 6.11 | 7.57 | 137.74 | 0.96 | -5.88 | -7.69 | 14.89 | -7.17 | -57.97 | 94.34 | 5.48 | 8.14 | 73.64 | -4.59 | -6.62 | 35.59 | 25.76 | -18.76 |
| 20Q2 (6) | 5.68 | 57.34 | 81.47 | 1.02 | -5.56 | -12.82 | 16.04 | -36.32 | -44.8 | 89.44 | 5.82 | 15.14 | 77.18 | -2.07 | -2.49 | 28.30 | -8.41 | 2.54 |
| 20Q1 (5) | 3.61 | 1.98 | -12.8 | 1.08 | -28.95 | -10.0 | 25.19 | -2.06 | 14.5 | 84.52 | 40.82 | 11.59 | 78.81 | 43.95 | 0.78 | 30.90 | -0.29 | 58.14 |
| 19Q4 (4) | 3.54 | 37.74 | 0.0 | 1.52 | 46.15 | 0.0 | 25.72 | -27.41 | 0.0 | 60.02 | -31.2 | 0.0 | 54.75 | -30.57 | 0.0 | 30.99 | -29.26 | 0.0 |
| 19Q3 (3) | 2.57 | -17.89 | 0.0 | 1.04 | -11.11 | 0.0 | 35.43 | 21.92 | 0.0 | 87.24 | 12.31 | 0.0 | 78.86 | -0.37 | 0.0 | 43.81 | 58.73 | 0.0 |
| 19Q2 (2) | 3.13 | -24.4 | 0.0 | 1.17 | -2.5 | 0.0 | 29.06 | 32.09 | 0.0 | 77.68 | 2.56 | 0.0 | 79.15 | 1.21 | 0.0 | 27.60 | 41.25 | 0.0 |
| 19Q1 (1) | 4.14 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 22.00 | 0.0 | 0.0 | 75.74 | 0.0 | 0.0 | 78.20 | 0.0 | 0.0 | 19.54 | 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) | 7.92 | -41.51 | 3.99 | 44.57 | 46.06 | 70.91 | 91.57 | -30.81 | 54.75 | -29.16 | 82.89 | 1.07 |
| 2022 (9) | 13.54 | -25.81 | 2.76 | -18.82 | 26.95 | 34.75 | 132.35 | 23.16 | 77.29 | 1.28 | 82.01 | 60.33 |
| 2021 (8) | 18.25 | 3.28 | 3.40 | -28.72 | 20.00 | -3.15 | 107.46 | 40.34 | 76.31 | 2.24 | 51.15 | 126.43 |
| 2020 (7) | 17.67 | -40.34 | 4.77 | -30.26 | 20.65 | 67.61 | 76.57 | 43.47 | 74.64 | 37.89 | 22.59 | 95.42 |
| 2019 (6) | 29.62 | 52.37 | 6.84 | 12.87 | 12.32 | -34.4 | 53.37 | -11.36 | 54.13 | -18.15 | 11.56 | -10.11 |
| 2018 (5) | 19.44 | 42.0 | 6.06 | -38.41 | 18.78 | -29.58 | 60.21 | 62.38 | 66.13 | 35.07 | 12.86 | -13.05 |
| 2017 (4) | 13.69 | 15.33 | 9.84 | -6.02 | 26.67 | -13.3 | 37.08 | 6.34 | 48.96 | 0.89 | 14.79 | -13.51 |
| 2016 (3) | 11.87 | 6.17 | 10.47 | 10.68 | 30.76 | -5.76 | 34.87 | -9.62 | 48.53 | 10.47 | 17.10 | -37.34 |
| 2015 (2) | 11.18 | 8.02 | 9.46 | 54.07 | 32.64 | -7.43 | 38.58 | -35.12 | 43.93 | -21.62 | 27.29 | -29.41 |
| 2014 (1) | 10.35 | -13.46 | 6.14 | 4.78 | 35.26 | 15.53 | 59.46 | -4.6 | 56.05 | -11.97 | 38.66 | 32.49 |
