- 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) | 0.61 | -19.74 | -19.74 | 0.47 | -17.54 | -31.88 | 149.93 | 25.14 | 25.49 | 194.65 | 20.87 | 47.96 | 62.86 | 17.8 | 15.28 | 281.72 | 23.84 | 43.36 |
| 23Q3 (19) | 0.76 | 1.33 | 5.56 | 0.57 | 18.75 | -9.52 | 119.81 | -1.6 | -5.05 | 161.04 | -15.8 | 11.55 | 53.36 | -10.51 | 5.08 | 227.49 | -10.22 | 3.52 |
| 23Q2 (18) | 0.75 | 4.17 | 20.97 | 0.48 | -7.69 | -15.79 | 121.76 | -3.14 | -16.81 | 191.26 | 8.31 | 20.12 | 59.63 | -12.66 | 11.42 | 253.39 | 8.27 | 0.52 |
| 23Q1 (17) | 0.72 | -5.26 | 22.03 | 0.52 | -24.64 | -7.14 | 125.71 | 5.21 | -19.04 | 176.59 | 34.23 | 8.8 | 68.27 | 25.2 | 23.23 | 234.03 | 19.09 | -10.74 |
| 22Q4 (16) | 0.76 | 5.56 | 22.58 | 0.69 | 9.52 | 15.0 | 119.48 | -5.31 | -18.08 | 131.56 | -8.87 | -13.66 | 54.53 | 7.38 | 7.45 | 196.51 | -10.58 | -20.6 |
| 22Q3 (15) | 0.72 | 16.13 | 10.77 | 0.63 | 10.53 | 16.67 | 126.18 | -13.79 | -9.92 | 144.36 | -9.34 | -13.83 | 50.78 | -5.12 | 0.59 | 219.76 | -12.82 | -14.54 |
| 22Q2 (14) | 0.62 | 5.08 | 51.22 | 0.57 | 1.79 | 35.71 | 146.36 | -5.74 | -33.98 | 159.23 | -1.9 | -25.83 | 53.52 | -3.39 | -25.3 | 252.08 | -3.85 | -30.88 |
| 22Q1 (13) | 0.59 | -4.84 | -3.28 | 0.56 | -6.67 | -16.42 | 155.27 | 6.46 | 4.66 | 162.31 | 6.52 | 19.87 | 55.40 | 9.16 | 12.62 | 262.18 | 5.94 | 11.78 |
| 21Q4 (12) | 0.62 | -4.62 | 16.98 | 0.60 | 11.11 | 3.45 | 145.85 | 4.12 | -14.5 | 152.38 | -9.04 | -2.94 | 50.75 | 0.53 | 1.78 | 247.48 | -3.76 | -10.89 |
| 21Q3 (11) | 0.65 | 58.54 | 30.0 | 0.54 | 28.57 | 1.89 | 140.08 | -36.82 | -22.67 | 167.53 | -21.96 | -3.31 | 50.48 | -29.55 | -14.89 | 257.14 | -29.5 | -12.86 |
| 21Q2 (10) | 0.41 | -32.79 | -21.15 | 0.42 | -37.31 | -34.38 | 221.70 | 49.44 | 26.08 | 214.67 | 58.53 | 50.18 | 71.65 | 45.66 | 17.48 | 364.72 | 55.49 | 41.48 |
| 21Q1 (9) | 0.61 | 15.09 | -1.61 | 0.67 | 15.52 | -23.86 | 148.35 | -13.04 | 0.78 | 135.41 | -13.75 | 30.87 | 49.19 | -1.34 | -7.43 | 234.56 | -15.54 | 18.75 |
| 20Q4 (8) | 0.53 | 6.0 | -32.91 | 0.58 | 9.43 | -42.57 | 170.59 | -5.82 | 47.84 | 156.99 | -9.39 | 73.83 | 49.86 | -15.93 | 8.72 | 277.72 | -5.89 | 73.75 |
| 20Q3 (7) | 0.50 | -3.85 | -31.51 | 0.53 | -17.19 | -36.9 | 181.14 | 3.01 | 44.43 | 173.26 | 21.21 | 60.37 | 59.31 | -2.75 | 18.41 | 295.09 | 14.47 | 60.93 |
| 20Q2 (6) | 0.52 | -16.13 | -38.82 | 0.64 | -27.27 | -17.95 | 175.84 | 19.46 | 63.66 | 142.94 | 38.15 | 23.28 | 60.99 | 14.77 | 33.28 | 257.78 | 30.5 | 45.12 |
| 20Q1 (5) | 0.62 | -21.52 | 24.0 | 0.88 | -12.87 | 69.23 | 147.20 | 27.57 | -19.36 | 103.47 | 14.57 | -41.29 | 53.14 | 15.87 | -19.29 | 197.53 | 23.58 | -32.57 |
| 19Q4 (4) | 0.79 | 8.22 | 0.0 | 1.01 | 20.24 | 0.0 | 115.39 | -8.0 | 0.0 | 90.31 | -16.41 | 0.0 | 45.86 | -8.44 | 0.0 | 159.84 | -12.83 | 0.0 |
| 19Q3 (3) | 0.73 | -14.12 | 0.0 | 0.84 | 7.69 | 0.0 | 125.42 | 16.73 | 0.0 | 108.04 | -6.82 | 0.0 | 50.09 | 9.46 | 0.0 | 183.36 | 3.23 | 0.0 |
| 19Q2 (2) | 0.85 | 70.0 | 0.0 | 0.78 | 50.0 | 0.0 | 107.44 | -41.14 | 0.0 | 115.95 | -34.21 | 0.0 | 45.76 | -30.5 | 0.0 | 177.63 | -39.36 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 182.54 | 0.0 | 0.0 | 176.25 | 0.0 | 0.0 | 65.84 | 0.0 | 0.0 | 292.94 | 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) | 3.12 | 2.63 | 2.22 | -13.95 | 117.16 | -2.46 | 164.58 | 16.14 | 59.44 | 1.23 | 222.30 | 9.45 |
| 2022 (9) | 3.04 | 32.17 | 2.58 | 16.22 | 120.11 | -24.21 | 141.71 | -13.94 | 58.72 | 3.56 | 203.10 | -23.77 |
| 2021 (8) | 2.30 | 17.35 | 2.22 | -5.53 | 158.47 | -14.76 | 164.66 | 5.82 | 56.70 | -16.38 | 266.43 | -2.66 |
| 2020 (7) | 1.96 | -20.0 | 2.35 | -26.33 | 185.92 | 24.94 | 155.60 | 35.85 | 67.81 | 19.34 | 273.71 | 32.53 |
| 2019 (6) | 2.45 | 6.99 | 3.19 | -5.34 | 148.81 | -6.66 | 114.54 | 5.7 | 56.82 | 16.34 | 206.53 | -5.67 |
| 2018 (5) | 2.29 | -1.72 | 3.37 | -7.67 | 159.42 | 1.9 | 108.36 | 8.49 | 48.84 | 4.96 | 218.94 | 4.36 |
| 2017 (4) | 2.33 | 4.95 | 3.65 | 6.73 | 156.44 | -5.05 | 99.88 | -6.53 | 46.53 | -11.51 | 209.79 | -4.23 |
| 2016 (3) | 2.22 | -15.27 | 3.42 | 6.87 | 164.76 | 18.27 | 106.86 | -6.42 | 52.58 | 6.33 | 219.05 | 7.35 |
| 2015 (2) | 2.62 | 11.97 | 3.20 | 18.52 | 139.31 | -10.78 | 114.19 | -15.59 | 49.45 | -13.79 | 204.05 | -12.83 |
| 2014 (1) | 2.34 | -13.65 | 2.70 | -21.74 | 156.15 | 15.94 | 135.28 | 27.98 | 57.36 | 6.64 | 234.07 | 25.45 |
