- 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) | 2.11 | 8.76 | 21.97 | 1.71 | 8.92 | 32.56 | 43.18 | -8.05 | -18.0 | 53.30 | -8.1 | -24.31 | 26.85 | -4.72 | 6.08 | 69.63 | -9.31 | -28.77 |
| 23Q3 (19) | 1.94 | -8.92 | 32.88 | 1.57 | -8.72 | -4.27 | 46.96 | 9.72 | -24.57 | 58.00 | 9.58 | 4.62 | 28.18 | 34.0 | 0.11 | 76.78 | 2.77 | -14.26 |
| 23Q2 (18) | 2.13 | 12.11 | 42.95 | 1.72 | 23.74 | -23.56 | 42.80 | -10.4 | -30.12 | 52.93 | -18.91 | 30.82 | 21.03 | -10.09 | -23.56 | 74.71 | -16.66 | 0.67 |
| 23Q1 (17) | 1.90 | 9.83 | 17.28 | 1.39 | 7.75 | -37.67 | 47.77 | -9.29 | -14.94 | 65.27 | -7.31 | 60.05 | 23.39 | -7.59 | -15.56 | 89.65 | -8.3 | 29.48 |
| 22Q4 (16) | 1.73 | 18.49 | -2.81 | 1.29 | -21.34 | -31.38 | 52.66 | -15.42 | 3.28 | 70.42 | 27.02 | 45.26 | 25.31 | -10.09 | -14.09 | 97.76 | 9.17 | 39.64 |
| 22Q3 (15) | 1.46 | -2.01 | -24.74 | 1.64 | -27.11 | -10.87 | 62.26 | 1.65 | 32.67 | 55.44 | 37.02 | 12.07 | 28.15 | 2.33 | 20.2 | 89.55 | 20.67 | 22.7 |
| 22Q2 (14) | 1.49 | -8.02 | -27.32 | 2.25 | 0.9 | 28.57 | 61.25 | 9.06 | 37.86 | 40.46 | -0.78 | -22.01 | 27.51 | -0.69 | 24.59 | 74.21 | 7.18 | -0.03 |
| 22Q1 (13) | 1.62 | -8.99 | -10.99 | 2.23 | 18.62 | 16.75 | 56.16 | 10.14 | 12.21 | 40.78 | -15.88 | -14.53 | 27.70 | -5.97 | -0.75 | 69.24 | -1.1 | -0.87 |
| 21Q4 (12) | 1.78 | -8.25 | -16.43 | 1.88 | 2.17 | -30.63 | 50.99 | 8.65 | 19.08 | 48.48 | -2.0 | 44.54 | 29.46 | 25.79 | 26.98 | 70.01 | -4.07 | 31.72 |
| 21Q3 (11) | 1.94 | -5.37 | -17.8 | 1.84 | 5.14 | -25.81 | 46.93 | 5.63 | 21.71 | 49.47 | -4.65 | 35.05 | 23.42 | 6.07 | 17.51 | 72.98 | -1.68 | 32.07 |
| 21Q2 (10) | 2.05 | 12.64 | -12.02 | 1.75 | -8.38 | -24.89 | 44.43 | -11.23 | 13.75 | 51.88 | 8.74 | 32.82 | 22.08 | -20.89 | -10.97 | 74.23 | 6.27 | 39.24 |
| 21Q1 (9) | 1.82 | -14.55 | -14.55 | 1.91 | -29.52 | -28.2 | 50.05 | 16.88 | 17.19 | 47.71 | 42.25 | 39.67 | 27.91 | 20.3 | -7.92 | 69.85 | 31.42 | 49.99 |
| 20Q4 (8) | 2.13 | -9.75 | -4.48 | 2.71 | 9.27 | -11.44 | 42.82 | 11.05 | 5.03 | 33.54 | -8.44 | 12.82 | 23.20 | 16.41 | -20.68 | 53.15 | -3.82 | 28.85 |
| 20Q3 (7) | 2.36 | 1.29 | 10.8 | 2.48 | 6.44 | -13.89 | 38.56 | -1.28 | -9.61 | 36.63 | -6.22 | 15.73 | 19.93 | -19.64 | -36.1 | 55.26 | 3.66 | 28.15 |
| 20Q2 (6) | 2.33 | 9.39 | 9.91 | 2.33 | -12.41 | -27.19 | 39.06 | -8.55 | -8.93 | 39.06 | 14.34 | 37.54 | 24.80 | -18.18 | -3.09 | 53.31 | 14.47 | 16.68 |
| 20Q1 (5) | 2.13 | -4.48 | 19.66 | 2.66 | -13.07 | -9.22 | 42.71 | 4.76 | -16.35 | 34.16 | 14.9 | 10.12 | 30.31 | 3.62 | -20.82 | 46.57 | 12.9 | 6.3 |
| 19Q4 (4) | 2.23 | 4.69 | 0.0 | 3.06 | 6.25 | 0.0 | 40.77 | -4.43 | 0.0 | 29.73 | -6.07 | 0.0 | 29.25 | -6.22 | 0.0 | 41.25 | -4.34 | 0.0 |
| 19Q3 (3) | 2.13 | 0.47 | 0.0 | 2.88 | -10.0 | 0.0 | 42.66 | -0.54 | 0.0 | 31.65 | 11.44 | 0.0 | 31.19 | 21.88 | 0.0 | 43.12 | -5.62 | 0.0 |
| 19Q2 (2) | 2.12 | 19.1 | 0.0 | 3.20 | 9.22 | 0.0 | 42.89 | -16.0 | 0.0 | 28.40 | -8.45 | 0.0 | 25.59 | -33.15 | 0.0 | 45.69 | 4.29 | 0.0 |
| 19Q1 (1) | 1.78 | 0.0 | 0.0 | 2.93 | 0.0 | 0.0 | 51.06 | 0.0 | 0.0 | 31.02 | 0.0 | 0.0 | 38.28 | 0.0 | 0.0 | 43.81 | 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) | 7.18 | -2.18 | 5.59 | -17.06 | 50.86 | 2.29 | 65.25 | 20.57 | 27.39 | -2.11 | 88.72 | 16.95 |
| 2022 (9) | 7.34 | 15.96 | 6.74 | -13.48 | 49.72 | -13.77 | 54.12 | 15.54 | 27.98 | -15.16 | 75.86 | 6.07 |
| 2021 (8) | 6.33 | -12.45 | 7.79 | -24.44 | 57.66 | 14.25 | 46.84 | 32.32 | 32.98 | 9.64 | 71.52 | 28.22 |
| 2020 (7) | 7.23 | 12.97 | 10.31 | 0.39 | 50.47 | -11.5 | 35.40 | -0.34 | 30.08 | -31.62 | 55.78 | 14.84 |
| 2019 (6) | 6.40 | -12.45 | 10.27 | -20.02 | 57.03 | 14.17 | 35.52 | 24.94 | 43.99 | 1.52 | 48.57 | 38.61 |
| 2018 (5) | 7.31 | 4.73 | 12.84 | -0.23 | 49.95 | -4.53 | 28.43 | 0.25 | 43.33 | -17.56 | 35.04 | 24.56 |
| 2017 (4) | 6.98 | -16.11 | 12.87 | -11.06 | 52.32 | 19.26 | 28.36 | 12.45 | 52.56 | 16.0 | 28.13 | 18.24 |
| 2016 (3) | 8.32 | 27.22 | 14.47 | 34.73 | 43.87 | -21.44 | 25.22 | -25.8 | 45.31 | -18.27 | 23.79 | -30.82 |
| 2015 (2) | 6.54 | -11.14 | 10.74 | -9.9 | 55.84 | 12.65 | 33.99 | 11.01 | 55.44 | 16.06 | 34.39 | 6.08 |
| 2014 (1) | 7.36 | 3.52 | 11.92 | 10.27 | 49.57 | -3.49 | 30.62 | -9.33 | 47.77 | -13.24 | 32.42 | 7.82 |
