- 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) | 1.44 | 54.84 | 16.13 | 1.49 | 140.32 | 17.32 | 63.14 | -35.43 | -13.66 | 60.89 | -58.19 | -14.74 | 36.99 | -19.97 | -15.84 | 87.04 | -55.86 | -13.48 |
| 23Q3 (19) | 0.93 | 43.08 | 29.17 | 0.62 | -10.14 | -7.46 | 97.79 | -30.1 | -22.77 | 145.64 | 10.62 | 7.91 | 46.22 | -11.17 | -40.75 | 197.21 | -10.17 | 7.42 |
| 23Q2 (18) | 0.65 | -20.73 | -34.34 | 0.69 | -40.0 | -50.0 | 139.90 | 25.36 | 52.48 | 131.66 | 65.99 | 100.24 | 52.03 | 2.1 | 16.14 | 219.53 | 56.86 | 94.79 |
| 23Q1 (17) | 0.82 | -33.87 | 1.23 | 1.15 | -9.45 | -14.81 | 111.60 | 52.6 | -0.25 | 79.32 | 11.06 | 17.44 | 50.96 | 15.95 | 3.81 | 139.95 | 39.12 | 7.38 |
| 22Q4 (16) | 1.24 | 72.22 | 19.23 | 1.27 | 89.55 | -13.61 | 73.13 | -42.24 | -16.65 | 71.42 | -47.08 | 15.12 | 43.95 | -43.66 | 1.41 | 100.60 | -45.2 | -5.48 |
| 22Q3 (15) | 0.72 | -27.27 | -25.0 | 0.67 | -51.45 | -38.53 | 126.62 | 38.01 | 33.34 | 134.96 | 105.26 | 60.93 | 78.01 | 74.13 | 45.43 | 183.58 | 62.89 | 46.65 |
| 22Q2 (14) | 0.99 | 22.22 | 41.43 | 1.38 | 2.22 | 20.0 | 91.75 | -17.99 | -28.92 | 65.75 | -2.65 | -16.91 | 44.80 | -8.74 | -18.83 | 112.70 | -13.53 | -26.35 |
| 22Q1 (13) | 0.81 | -22.12 | 14.08 | 1.35 | -8.16 | 10.66 | 111.88 | 27.51 | -12.84 | 67.54 | 8.87 | -9.68 | 49.09 | 13.27 | -21.73 | 130.33 | 22.46 | -7.19 |
| 21Q4 (12) | 1.04 | 8.33 | -17.46 | 1.47 | 34.86 | 8.89 | 87.74 | -7.6 | 21.89 | 62.04 | -26.02 | -8.2 | 43.34 | -19.2 | -10.77 | 106.43 | -14.98 | 16.97 |
| 21Q3 (11) | 0.96 | 37.14 | 50.0 | 1.09 | -5.22 | 65.15 | 94.96 | -26.43 | -33.41 | 83.86 | 5.98 | -39.1 | 53.64 | -2.81 | -30.28 | 125.18 | -18.19 | -38.44 |
| 21Q2 (10) | 0.70 | -1.41 | 20.69 | 1.15 | -5.74 | 33.72 | 129.08 | 0.56 | -17.18 | 79.13 | 5.82 | -25.0 | 55.19 | -12.01 | -6.09 | 153.02 | 8.97 | -24.46 |
| 21Q1 (9) | 0.71 | -43.65 | -14.46 | 1.22 | -9.63 | 1.67 | 128.36 | 78.33 | 16.52 | 74.78 | 10.65 | -1.1 | 62.72 | 29.13 | 31.3 | 140.42 | 54.32 | 1.76 |
| 20Q4 (8) | 1.26 | 96.88 | -11.89 | 1.35 | 104.55 | 0.0 | 71.98 | -49.52 | 13.27 | 67.58 | -50.92 | 0.21 | 48.57 | -36.87 | 27.11 | 90.99 | -55.25 | -1.93 |
| 20Q3 (7) | 0.64 | 10.34 | -17.95 | 0.66 | -23.26 | 13.79 | 142.60 | -8.5 | 21.66 | 137.69 | 30.51 | -12.11 | 76.94 | 30.92 | -9.93 | 203.35 | 0.38 | 7.91 |
| 20Q2 (6) | 0.58 | -30.12 | -25.64 | 0.86 | -28.33 | -28.93 | 155.85 | 41.48 | 33.69 | 105.50 | 39.53 | 40.16 | 58.77 | 23.03 | 9.42 | 202.58 | 46.81 | 46.65 |
| 20Q1 (5) | 0.83 | -41.96 | -22.43 | 1.20 | -11.11 | -20.53 | 110.16 | 73.34 | 29.22 | 75.61 | 12.11 | 25.47 | 47.77 | 25.02 | 5.41 | 137.99 | 48.73 | 37.74 |
| 19Q4 (4) | 1.43 | 83.33 | 0.0 | 1.35 | 132.76 | 0.0 | 63.55 | -45.78 | 0.0 | 67.44 | -56.95 | 0.0 | 38.21 | -55.27 | 0.0 | 92.78 | -50.76 | 0.0 |
| 19Q3 (3) | 0.78 | 0.0 | 0.0 | 0.58 | -52.07 | 0.0 | 117.21 | 0.54 | 0.0 | 156.66 | 108.13 | 0.0 | 85.42 | 59.04 | 0.0 | 188.44 | 36.41 | 0.0 |
| 19Q2 (2) | 0.78 | -27.1 | 0.0 | 1.21 | -19.87 | 0.0 | 116.58 | 36.75 | 0.0 | 75.27 | 24.91 | 0.0 | 53.71 | 18.51 | 0.0 | 138.14 | 37.89 | 0.0 |
| 19Q1 (1) | 1.07 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 85.25 | 0.0 | 0.0 | 60.26 | 0.0 | 0.0 | 45.32 | 0.0 | 0.0 | 100.18 | 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) | 2.41 | -13.62 | 3.75 | -19.01 | 151.44 | 15.83 | 97.29 | 23.35 | 75.95 | 33.83 | 172.78 | 13.03 |
| 2022 (9) | 2.79 | -8.82 | 4.63 | -10.27 | 130.74 | 9.64 | 78.87 | 11.48 | 56.75 | -1.44 | 152.86 | 15.45 |
| 2021 (8) | 3.06 | 15.04 | 5.16 | 28.68 | 119.24 | -13.22 | 70.75 | -22.34 | 57.58 | -19.5 | 132.40 | -15.66 |
| 2020 (7) | 2.66 | -18.9 | 4.01 | -10.29 | 137.40 | 23.46 | 91.10 | 11.61 | 71.53 | 24.75 | 156.98 | 15.78 |
| 2019 (6) | 3.28 | -4.65 | 4.47 | 10.64 | 111.29 | 4.78 | 81.62 | -9.76 | 57.34 | -12.9 | 135.58 | 3.63 |
| 2018 (5) | 3.44 | -16.71 | 4.04 | -24.34 | 106.21 | 20.07 | 90.45 | 32.33 | 65.83 | 15.47 | 130.83 | 31.09 |
| 2017 (4) | 4.13 | -0.24 | 5.34 | -14.42 | 88.46 | 0.36 | 68.35 | 16.78 | 57.01 | -1.2 | 99.80 | 12.17 |
| 2016 (3) | 4.14 | 13.42 | 6.24 | -10.6 | 88.14 | -11.77 | 58.53 | 11.89 | 57.70 | -9.15 | 88.97 | 0.32 |
| 2015 (2) | 3.65 | -22.01 | 6.98 | -6.81 | 99.90 | 28.16 | 52.31 | 7.35 | 63.51 | 15.37 | 88.69 | 23.82 |
| 2014 (1) | 4.68 | -21.74 | 7.49 | 36.43 | 77.95 | 27.75 | 48.73 | -26.69 | 55.05 | 17.3 | 71.63 | -11.08 |
