- 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) | 2.16 | -1.82 | 4.85 | 0.77 | -15.38 | 0.0 | 42.20 | 2.03 | -4.37 | 118.36 | 18.47 | 0.58 | 53.71 | 11.55 | 5.23 | 106.84 | 14.72 | -3.55 |
| 23Q3 (19) | 2.20 | -7.17 | 5.26 | 0.91 | 5.81 | 24.66 | 41.36 | 7.76 | -4.85 | 99.91 | -5.42 | -19.39 | 48.15 | 4.47 | -20.74 | 93.13 | -4.89 | -12.69 |
| 23Q2 (18) | 2.37 | 17.91 | 10.75 | 0.86 | 1.18 | 17.81 | 38.38 | -15.37 | -9.78 | 105.63 | -0.94 | -15.25 | 46.09 | 3.29 | -17.19 | 97.92 | -8.78 | -12.2 |
| 23Q1 (17) | 2.01 | -2.43 | -4.29 | 0.85 | 10.39 | 21.43 | 45.35 | 2.76 | 4.69 | 106.63 | -9.39 | -17.45 | 44.62 | -12.58 | -13.0 | 107.35 | -3.09 | -11.43 |
| 22Q4 (16) | 2.06 | -1.44 | -8.85 | 0.77 | 5.48 | -3.75 | 44.13 | 1.52 | 9.69 | 117.68 | -5.05 | 2.81 | 51.04 | -15.98 | -6.28 | 110.77 | 3.85 | 10.5 |
| 22Q3 (15) | 2.09 | -2.34 | -3.69 | 0.73 | 0.0 | -12.05 | 43.47 | 2.19 | 3.62 | 123.94 | -0.56 | 12.61 | 60.75 | 9.14 | 0.26 | 106.66 | -4.37 | 16.67 |
| 22Q2 (14) | 2.14 | 1.9 | -4.04 | 0.73 | 4.29 | -20.65 | 42.54 | -1.8 | 4.11 | 124.64 | -3.51 | 25.92 | 55.66 | 8.52 | -3.85 | 111.53 | -7.98 | 36.1 |
| 22Q1 (13) | 2.10 | -7.08 | -6.67 | 0.70 | -12.5 | -23.91 | 43.32 | 7.68 | 7.2 | 129.17 | 12.85 | 30.12 | 51.29 | -5.82 | -10.24 | 121.20 | 20.91 | 46.84 |
| 21Q4 (12) | 2.26 | 4.15 | 9.71 | 0.80 | -3.61 | -13.04 | 40.23 | -4.1 | -8.73 | 114.46 | 4.0 | 16.11 | 54.46 | -10.12 | 8.9 | 100.24 | 9.65 | 8.19 |
| 21Q3 (11) | 2.17 | -2.69 | 18.58 | 0.83 | -9.78 | -8.79 | 41.95 | 2.67 | -15.76 | 110.06 | 11.19 | 10.06 | 60.59 | 4.66 | 23.4 | 91.42 | 11.56 | -9.22 |
| 21Q2 (10) | 2.23 | -0.89 | -8.98 | 0.92 | 0.0 | -14.81 | 40.86 | 1.11 | 10.05 | 98.98 | -0.29 | 17.55 | 57.89 | 1.31 | 32.81 | 81.95 | -0.71 | 5.42 |
| 21Q1 (9) | 2.25 | 9.22 | 18.42 | 0.92 | 0.0 | 16.46 | 40.41 | -8.33 | -15.76 | 99.27 | 0.7 | -13.75 | 57.14 | 14.26 | 5.31 | 82.54 | -10.91 | -24.14 |
| 20Q4 (8) | 2.06 | 12.57 | 10.16 | 0.92 | 1.1 | 8.24 | 44.08 | -11.49 | -9.58 | 98.58 | -1.42 | -8.02 | 50.01 | 1.85 | -1.56 | 92.65 | -7.99 | -11.88 |
| 20Q3 (7) | 1.83 | -25.31 | -2.66 | 0.91 | -15.74 | -5.21 | 49.80 | 34.12 | 2.87 | 100.00 | 18.76 | 4.96 | 49.10 | 12.64 | -9.39 | 100.70 | 29.53 | 12.51 |
| 20Q2 (6) | 2.45 | 28.95 | 33.88 | 1.08 | 36.71 | 4.85 | 37.13 | -22.6 | -25.47 | 84.20 | -26.85 | -4.96 | 43.59 | -19.66 | -16.33 | 77.74 | -28.55 | -9.93 |
| 20Q1 (5) | 1.90 | 1.6 | 0.53 | 0.79 | -7.06 | -27.52 | 47.97 | -1.6 | -0.39 | 115.10 | 7.39 | 37.48 | 54.26 | 6.81 | 23.66 | 108.80 | 3.48 | 23.64 |
| 19Q4 (4) | 1.87 | -0.53 | 0.0 | 0.85 | -11.46 | 0.0 | 48.75 | 0.7 | 0.0 | 107.18 | 12.5 | 0.0 | 50.80 | -6.26 | 0.0 | 105.14 | 17.47 | 0.0 |
| 19Q3 (3) | 1.88 | 2.73 | 0.0 | 0.96 | -6.8 | 0.0 | 48.41 | -2.83 | 0.0 | 95.27 | 7.54 | 0.0 | 54.19 | 4.01 | 0.0 | 89.50 | 3.7 | 0.0 |
| 19Q2 (2) | 1.83 | -3.17 | 0.0 | 1.03 | -5.5 | 0.0 | 49.82 | 3.45 | 0.0 | 88.59 | 5.82 | 0.0 | 52.10 | 18.73 | 0.0 | 86.31 | -1.92 | 0.0 |
| 19Q1 (1) | 1.89 | 0.0 | 0.0 | 1.09 | 0.0 | 0.0 | 48.16 | 0.0 | 0.0 | 83.72 | 0.0 | 0.0 | 43.88 | 0.0 | 0.0 | 88.00 | 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) | 8.17 | 1.11 | 3.22 | 0.31 | 44.68 | -1.11 | 113.48 | -0.23 | 44.15 | -6.99 | 114.02 | 2.31 |
| 2022 (9) | 8.08 | -15.75 | 3.21 | -8.29 | 45.18 | 18.71 | 113.74 | 9.2 | 47.47 | -6.06 | 111.45 | 21.55 |
| 2021 (8) | 9.59 | 6.67 | 3.50 | -8.14 | 38.06 | -6.23 | 104.16 | 8.77 | 50.53 | 5.62 | 91.69 | 3.58 |
| 2020 (7) | 8.99 | 11.68 | 3.81 | -2.06 | 40.59 | -10.42 | 95.76 | 2.01 | 47.84 | 7.84 | 88.52 | -6.64 |
| 2019 (6) | 8.05 | -1.47 | 3.89 | -4.42 | 45.31 | 1.46 | 93.87 | 4.72 | 44.36 | -11.33 | 94.82 | 12.52 |
| 2018 (5) | 8.17 | -6.41 | 4.07 | -0.49 | 44.66 | 6.79 | 89.64 | 0.54 | 50.03 | -7.68 | 84.27 | 9.74 |
| 2017 (4) | 8.73 | 15.17 | 4.09 | 8.78 | 41.82 | -13.18 | 89.16 | -8.04 | 54.19 | -14.41 | 76.79 | -6.14 |
| 2016 (3) | 7.58 | -2.82 | 3.76 | -7.62 | 48.17 | 2.95 | 96.96 | 8.05 | 63.31 | 11.56 | 81.81 | 2.54 |
| 2015 (2) | 7.80 | 0.65 | 4.07 | 4.36 | 46.79 | -0.7 | 89.74 | -4.01 | 56.75 | 20.74 | 79.78 | -14.77 |
| 2014 (1) | 7.75 | -3.61 | 3.90 | -5.34 | 47.12 | 3.83 | 93.49 | 5.46 | 47.00 | 11.11 | 93.61 | 2.04 |
