- 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) | 1.05 | -7.08 | 3.96 | 1.59 | -7.56 | 16.06 | 86.59 | 7.45 | -4.07 | 57.28 | 8.46 | -13.8 | 45.17 | 2.54 | -16.92 | 98.71 | 10.49 | -3.55 |
| 23Q3 (19) | 1.13 | -5.04 | 9.71 | 1.72 | 8.18 | 16.22 | 80.59 | 5.82 | -8.91 | 52.81 | -7.9 | -14.39 | 44.05 | -2.09 | -19.2 | 89.34 | 0.94 | -6.59 |
| 23Q2 (18) | 1.19 | 32.22 | -2.46 | 1.59 | 34.75 | 9.66 | 76.16 | -24.72 | 2.49 | 57.34 | -25.74 | -8.33 | 44.99 | -24.82 | -18.89 | 88.51 | -25.34 | 8.76 |
| 23Q1 (17) | 0.90 | -10.89 | -18.92 | 1.18 | -13.87 | -0.84 | 101.17 | 12.09 | 23.92 | 77.21 | 16.19 | 1.15 | 59.84 | 10.06 | -9.21 | 118.55 | 15.84 | 28.79 |
| 22Q4 (16) | 1.01 | -1.94 | -15.13 | 1.37 | -7.43 | 5.38 | 90.26 | 2.02 | 17.77 | 66.45 | 7.72 | -5.21 | 54.37 | -0.28 | -12.94 | 102.34 | 7.01 | 21.4 |
| 22Q3 (15) | 1.03 | -15.57 | 0.98 | 1.48 | 2.07 | 19.35 | 88.47 | 19.06 | -1.12 | 61.69 | -1.37 | -15.71 | 54.52 | -1.71 | -17.66 | 95.64 | 17.52 | -0.85 |
| 22Q2 (14) | 1.22 | 9.91 | -0.81 | 1.45 | 21.85 | 6.62 | 74.31 | -8.98 | 0.47 | 62.55 | -18.05 | -6.26 | 55.47 | -15.84 | -4.03 | 81.38 | -11.59 | -1.81 |
| 22Q1 (13) | 1.11 | -6.72 | -20.14 | 1.19 | -8.46 | -10.53 | 81.64 | 6.52 | 24.83 | 76.33 | 8.89 | 11.41 | 65.91 | 5.54 | 41.2 | 92.05 | 9.19 | 5.53 |
| 21Q4 (12) | 1.19 | 16.67 | -4.8 | 1.30 | 4.84 | 15.04 | 76.64 | -14.34 | 5.39 | 70.10 | -4.22 | -13.16 | 62.45 | -5.68 | 50.99 | 84.30 | -12.61 | -24.79 |
| 21Q3 (11) | 1.02 | -17.07 | -12.07 | 1.24 | -8.82 | 22.77 | 89.47 | 20.97 | 13.57 | 73.19 | 9.68 | -19.06 | 66.21 | 14.55 | 47.43 | 96.46 | 16.39 | -22.39 |
| 21Q2 (10) | 1.23 | -11.51 | 21.78 | 1.36 | 2.26 | 41.67 | 73.96 | 13.09 | -17.9 | 66.73 | -2.6 | -29.65 | 57.80 | 23.82 | 17.94 | 82.88 | -4.99 | -39.03 |
| 21Q1 (9) | 1.39 | 11.2 | 36.27 | 1.33 | 17.7 | 15.65 | 65.40 | -10.07 | -27.03 | 68.51 | -15.13 | -13.14 | 46.68 | 12.86 | -2.14 | 87.23 | -22.17 | -27.78 |
| 20Q4 (8) | 1.25 | 7.76 | -4.58 | 1.13 | 11.88 | -22.07 | 72.72 | -7.69 | 4.68 | 80.72 | -10.74 | 28.72 | 41.36 | -7.9 | -1.12 | 112.08 | -9.82 | 24.05 |
| 20Q3 (7) | 1.16 | 14.85 | -18.88 | 1.01 | 5.21 | -33.99 | 78.78 | -12.55 | 23.85 | 90.43 | -4.66 | 51.65 | 44.91 | -8.37 | 21.31 | 124.29 | -8.56 | 44.14 |
| 20Q2 (6) | 1.01 | -0.98 | -34.42 | 0.96 | -16.52 | -35.57 | 90.09 | 0.52 | 52.85 | 94.85 | 20.26 | 55.57 | 49.01 | 2.75 | 43.51 | 135.93 | 12.53 | 58.48 |
| 20Q1 (5) | 1.02 | -22.14 | -23.31 | 1.15 | -20.69 | -10.16 | 89.62 | 29.01 | 30.81 | 78.87 | 25.77 | 11.35 | 47.70 | 14.03 | 19.76 | 120.79 | 33.69 | 21.38 |
| 19Q4 (4) | 1.31 | -8.39 | 0.0 | 1.45 | -5.23 | 0.0 | 69.47 | 9.21 | 0.0 | 62.71 | 5.17 | 0.0 | 41.83 | 12.99 | 0.0 | 90.35 | 4.78 | 0.0 |
| 19Q3 (3) | 1.43 | -7.14 | 0.0 | 1.53 | 2.68 | 0.0 | 63.61 | 7.92 | 0.0 | 59.63 | -2.2 | 0.0 | 37.02 | 8.4 | 0.0 | 86.23 | 0.54 | 0.0 |
| 19Q2 (2) | 1.54 | 15.79 | 0.0 | 1.49 | 16.41 | 0.0 | 58.94 | -13.97 | 0.0 | 60.97 | -13.92 | 0.0 | 34.15 | -14.26 | 0.0 | 85.77 | -13.81 | 0.0 |
| 19Q1 (1) | 1.33 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 68.51 | 0.0 | 0.0 | 70.83 | 0.0 | 0.0 | 39.83 | 0.0 | 0.0 | 99.51 | 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) | 4.17 | -14.02 | 6.06 | -0.82 | 87.48 | 16.25 | 60.21 | 0.77 | 47.17 | -7.51 | 100.52 | 19.67 |
| 2022 (9) | 4.85 | -1.42 | 6.11 | 15.28 | 75.25 | 1.51 | 59.75 | -13.31 | 51.00 | -1.41 | 84.00 | -8.02 |
| 2021 (8) | 4.92 | 27.13 | 5.30 | 28.02 | 74.13 | -21.5 | 68.92 | -21.77 | 51.73 | -3.22 | 91.32 | -29.25 |
| 2020 (7) | 3.87 | -31.38 | 4.14 | -32.79 | 94.43 | 45.88 | 88.10 | 48.62 | 53.45 | 43.53 | 129.08 | 48.76 |
| 2019 (6) | 5.64 | -9.03 | 6.16 | -2.07 | 64.73 | 9.99 | 59.28 | 2.17 | 37.24 | 6.7 | 86.77 | 5.86 |
| 2018 (5) | 6.20 | -4.02 | 6.29 | 0.96 | 58.85 | 4.18 | 58.02 | -0.92 | 34.90 | -0.54 | 81.97 | 2.51 |
| 2017 (4) | 6.46 | -21.41 | 6.23 | -7.15 | 56.49 | 27.14 | 58.56 | 7.73 | 35.09 | 16.97 | 79.96 | 16.24 |
| 2016 (3) | 8.22 | -11.9 | 6.71 | 0.3 | 44.43 | 13.6 | 54.36 | -0.33 | 30.00 | -1.15 | 68.79 | 8.67 |
| 2015 (2) | 9.33 | 8.49 | 6.69 | 4.86 | 39.11 | -7.85 | 54.54 | -4.67 | 30.35 | -13.93 | 63.30 | -1.69 |
| 2014 (1) | 8.60 | 0 | 6.38 | 0 | 42.44 | 0 | 57.21 | 0 | 35.26 | 0 | 64.39 | 0 |
