- 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) | 1.27 | 3.25 | -7.3 | 5.49 | 9.36 | 5.17 | 71.41 | -3.38 | 7.53 | 16.57 | -8.5 | -4.93 | 27.66 | 1.54 | 6.96 | 60.32 | -6.88 | 4.04 |
| 23Q3 (19) | 1.23 | -7.52 | -7.52 | 5.02 | 16.47 | 9.61 | 73.91 | 7.83 | 8.12 | 18.11 | -14.13 | -8.95 | 27.24 | -1.45 | 0.41 | 64.78 | 4.48 | 5.99 |
| 23Q2 (18) | 1.33 | 27.88 | -5.67 | 4.31 | 15.24 | 0.47 | 68.54 | -21.59 | 6.13 | 21.09 | -13.28 | -0.57 | 27.64 | -15.55 | 8.9 | 62.00 | -21.53 | 2.65 |
| 23Q1 (17) | 1.04 | -24.09 | -11.86 | 3.74 | -28.35 | -3.11 | 87.41 | 31.62 | 13.71 | 24.32 | 39.53 | 3.23 | 32.73 | 26.57 | 7.98 | 79.01 | 36.27 | 12.68 |
| 22Q4 (16) | 1.37 | 3.01 | -0.72 | 5.22 | 13.97 | 16.26 | 66.41 | -2.85 | 0.45 | 17.43 | -12.37 | -14.05 | 25.86 | -4.68 | -1.79 | 57.98 | -5.14 | -3.46 |
| 22Q3 (15) | 1.33 | -5.67 | 3.1 | 4.58 | 6.76 | 23.12 | 68.36 | 5.85 | -3.41 | 19.89 | -6.22 | -18.72 | 27.13 | 6.9 | -5.14 | 61.12 | 1.19 | -8.28 |
| 22Q2 (14) | 1.41 | 19.49 | 3.68 | 4.29 | 11.14 | 8.06 | 64.58 | -15.99 | -3.67 | 21.21 | -9.97 | -7.54 | 25.38 | -16.27 | -8.41 | 60.40 | -13.86 | -3.0 |
| 22Q1 (13) | 1.18 | -14.49 | -1.67 | 3.86 | -14.03 | -16.81 | 76.87 | 16.28 | 1.25 | 23.56 | 16.17 | 20.08 | 30.31 | 15.12 | 3.45 | 70.12 | 16.75 | 5.87 |
| 21Q4 (12) | 1.38 | 6.98 | -1.43 | 4.49 | 20.7 | -20.11 | 66.11 | -6.58 | 1.57 | 20.28 | -17.12 | 25.26 | 26.33 | -7.94 | -7.81 | 60.06 | -9.87 | 13.92 |
| 21Q3 (11) | 1.29 | -5.15 | -10.42 | 3.72 | -6.3 | -30.6 | 70.77 | 5.56 | 11.98 | 24.47 | 6.67 | 44.28 | 28.60 | 3.21 | 9.7 | 66.64 | 7.02 | 23.2 |
| 21Q2 (10) | 1.36 | 13.33 | 3.03 | 3.97 | -14.44 | -5.7 | 67.04 | -11.7 | -2.42 | 22.94 | 16.92 | 6.06 | 27.71 | -5.43 | 6.41 | 62.27 | -5.98 | -3.16 |
| 21Q1 (9) | 1.20 | -14.29 | 8.11 | 4.64 | -17.44 | 10.74 | 75.92 | 16.64 | -7.36 | 19.62 | 21.19 | -9.59 | 29.30 | 2.59 | -1.15 | 66.23 | 25.63 | -10.51 |
| 20Q4 (8) | 1.40 | -2.78 | -1.41 | 5.62 | 4.85 | -3.77 | 65.09 | 2.99 | 1.59 | 16.19 | -4.54 | 3.92 | 28.56 | 9.55 | 19.5 | 52.72 | -2.53 | -5.43 |
| 20Q3 (7) | 1.44 | 9.09 | 18.03 | 5.36 | 27.32 | 4.69 | 63.20 | -8.01 | -15.1 | 16.96 | -21.59 | -4.5 | 26.07 | 0.12 | -2.1 | 54.09 | -15.88 | -17.52 |
| 20Q2 (6) | 1.32 | 18.92 | 1.54 | 4.21 | 0.48 | -12.84 | 68.70 | -16.17 | -1.55 | 21.63 | -0.32 | 14.75 | 26.04 | -12.15 | 4.7 | 64.30 | -13.12 | 0.85 |
| 20Q1 (5) | 1.11 | -21.83 | 6.73 | 4.19 | -28.25 | -0.95 | 81.95 | 27.91 | -6.16 | 21.70 | 39.28 | 0.88 | 29.64 | 24.02 | 0.44 | 74.01 | 32.75 | -6.71 |
| 19Q4 (4) | 1.42 | 16.39 | 0.0 | 5.84 | 14.06 | 0.0 | 64.07 | -13.93 | 0.0 | 15.58 | -12.27 | 0.0 | 23.90 | -10.25 | 0.0 | 55.75 | -14.99 | 0.0 |
| 19Q3 (3) | 1.22 | -6.15 | 0.0 | 5.12 | 6.0 | 0.0 | 74.44 | 6.68 | 0.0 | 17.76 | -5.78 | 0.0 | 26.63 | 7.08 | 0.0 | 65.58 | 2.85 | 0.0 |
| 19Q2 (2) | 1.30 | 25.0 | 0.0 | 4.83 | 14.18 | 0.0 | 69.78 | -20.1 | 0.0 | 18.85 | -12.37 | 0.0 | 24.87 | -15.72 | 0.0 | 63.76 | -19.63 | 0.0 |
| 19Q1 (1) | 1.04 | 0.0 | 0.0 | 4.23 | 0.0 | 0.0 | 87.33 | 0.0 | 0.0 | 21.51 | 0.0 | 0.0 | 29.51 | 0.0 | 0.0 | 79.33 | 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) | 4.23 | -8.44 | 18.51 | 4.75 | 86.34 | 9.33 | 19.72 | -4.5 | 32.09 | 5.01 | 73.97 | 7.11 |
| 2022 (9) | 4.62 | 1.54 | 17.67 | -0.39 | 78.97 | -1.66 | 20.65 | 0.34 | 30.56 | -6.83 | 69.06 | 1.44 |
| 2021 (8) | 4.55 | 1.79 | 17.74 | -12.78 | 80.30 | -1.57 | 20.58 | 14.72 | 32.80 | 4.99 | 68.08 | -0.29 |
| 2020 (7) | 4.47 | 4.44 | 20.34 | 0.59 | 81.58 | -4.39 | 17.94 | -0.61 | 31.24 | 2.12 | 68.28 | -6.2 |
| 2019 (6) | 4.28 | -0.7 | 20.22 | 6.14 | 85.33 | 0.83 | 18.05 | -5.79 | 30.59 | -13.86 | 72.79 | 6.61 |
| 2018 (5) | 4.31 | -1.6 | 19.05 | -4.46 | 84.63 | 1.47 | 19.16 | 4.64 | 35.51 | -15.15 | 68.28 | 14.07 |
| 2017 (4) | 4.38 | -2.23 | 19.94 | -12.12 | 83.40 | 2.33 | 18.31 | 13.87 | 41.85 | 10.07 | 59.86 | 0.5 |
| 2016 (3) | 4.48 | 1.82 | 22.69 | 0.84 | 81.50 | -1.85 | 16.08 | -0.86 | 38.02 | 4.45 | 59.56 | -5.25 |
| 2015 (2) | 4.40 | -7.56 | 22.50 | -17.28 | 83.04 | 8.25 | 16.22 | 20.86 | 36.40 | 1.68 | 62.86 | 15.7 |
| 2014 (1) | 4.76 | -0.83 | 27.20 | 3.86 | 76.71 | 0.78 | 13.42 | -3.73 | 35.80 | -1.43 | 54.33 | 1.1 |
