- 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 1.07 | 18.89 | 11.46 | 0.62 | 19.23 | 19.23 | 84.94 | -16.46 | -10.09 | 145.86 | -17.06 | -16.21 | 70.15 | -17.24 | -26.24 | 160.65 | -16.66 | -7.37 |
| 23Q4 (19) | 0.90 | -5.26 | -2.17 | 0.52 | -5.45 | 1.96 | 101.67 | 5.93 | 2.69 | 175.86 | 6.48 | -2.23 | 84.76 | -2.22 | -12.47 | 192.77 | 10.5 | 5.9 |
| 23Q3 (18) | 0.95 | -6.86 | -8.65 | 0.55 | -3.51 | 3.77 | 95.98 | 7.52 | 9.19 | 165.16 | 3.16 | -4.31 | 86.68 | -0.23 | -5.12 | 174.46 | 7.37 | 3.15 |
| 23Q2 (17) | 1.02 | 6.25 | -3.77 | 0.57 | 9.62 | 14.0 | 89.27 | -5.5 | 4.17 | 160.10 | -8.03 | -11.5 | 86.88 | -8.64 | -12.55 | 162.49 | -6.31 | -2.85 |
| 23Q1 (16) | 0.96 | 4.35 | -5.88 | 0.52 | 1.96 | 4.0 | 94.47 | -4.59 | 6.36 | 174.07 | -3.22 | -5.12 | 95.10 | -1.8 | -10.55 | 173.44 | -4.72 | 4.51 |
| 22Q4 (15) | 0.92 | -11.54 | 0.0 | 0.51 | -3.77 | -1.92 | 99.01 | 12.64 | 0.07 | 179.87 | 4.21 | 3.33 | 96.84 | 6.0 | -13.14 | 182.03 | 7.63 | 12.7 |
| 22Q3 (14) | 1.04 | -1.89 | 15.56 | 0.53 | 6.0 | -11.67 | 87.90 | 2.57 | -13.45 | 172.60 | -4.59 | 13.48 | 91.36 | -8.04 | -16.01 | 169.13 | 1.12 | 16.73 |
| 22Q2 (13) | 1.06 | 3.92 | 23.26 | 0.50 | 0.0 | -21.88 | 85.70 | -3.51 | -19.36 | 180.90 | -1.4 | 27.2 | 99.35 | -6.56 | -9.53 | 167.25 | 0.78 | 20.6 |
| 22Q1 (12) | 1.02 | 10.87 | 27.5 | 0.50 | -3.85 | -25.37 | 88.82 | -10.23 | -22.16 | 183.46 | 5.39 | 35.34 | 106.32 | -4.64 | -5.54 | 165.96 | 2.75 | 21.05 |
| 21Q4 (11) | 0.92 | 2.22 | 10.84 | 0.52 | -13.33 | -32.47 | 98.94 | -2.58 | -9.49 | 174.07 | 14.44 | 48.21 | 111.49 | 2.49 | 6.51 | 161.52 | 11.48 | 32.32 |
| 21Q3 (10) | 0.90 | 4.65 | -1.1 | 0.60 | -6.25 | -25.0 | 101.56 | -4.44 | 1.01 | 152.10 | 6.95 | 34.22 | 108.78 | -0.94 | 6.02 | 144.89 | 4.48 | 30.21 |
| 21Q2 (9) | 0.86 | 7.5 | -14.85 | 0.64 | -4.48 | -20.99 | 106.28 | -6.85 | 17.38 | 142.22 | 4.92 | 27.02 | 109.81 | -2.43 | 18.02 | 138.68 | 1.15 | 26.68 |
| 21Q1 (8) | 0.80 | -3.61 | -14.89 | 0.67 | -12.99 | -10.67 | 114.10 | 4.38 | 18.36 | 135.55 | 15.41 | 11.11 | 112.55 | 7.52 | 18.72 | 137.10 | 12.31 | 10.92 |
| 20Q4 (7) | 0.83 | -8.79 | 10.67 | 0.77 | -3.75 | 5.48 | 109.31 | 8.72 | -9.46 | 117.45 | 3.64 | -5.47 | 104.68 | 2.03 | -1.89 | 122.07 | 9.71 | -11.72 |
| 20Q3 (6) | 0.91 | -9.9 | 0.0 | 0.80 | -1.23 | -20.79 | 100.54 | 11.04 | 0.59 | 113.32 | 1.21 | 25.4 | 102.60 | 10.28 | 25.38 | 111.27 | 1.64 | 2.56 |
| 20Q2 (5) | 1.01 | 7.45 | 3.06 | 0.81 | 8.0 | -14.74 | 90.54 | -6.08 | -2.86 | 111.97 | -8.22 | 17.36 | 93.04 | -1.86 | 16.97 | 109.47 | -11.43 | 0.37 |
| 20Q1 (4) | 0.94 | 25.33 | 0.0 | 0.75 | 2.74 | 0.0 | 96.40 | -20.15 | 0.0 | 122.00 | -1.8 | 0.0 | 94.80 | -11.15 | 0.0 | 123.60 | -10.61 | 0.0 |
| 19Q4 (3) | 0.75 | -17.58 | 0.0 | 0.73 | -27.72 | 0.0 | 120.73 | 20.79 | 0.0 | 124.24 | 37.48 | 0.0 | 106.70 | 30.39 | 0.0 | 138.27 | 27.45 | 0.0 |
| 19Q3 (2) | 0.91 | -7.14 | 0.0 | 1.01 | 6.32 | 0.0 | 99.95 | 7.23 | 0.0 | 90.37 | -5.28 | 0.0 | 81.83 | 2.88 | 0.0 | 108.49 | -0.53 | 0.0 |
| 19Q2 (1) | 0.98 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 93.21 | 0.0 | 0.0 | 95.41 | 0.0 | 0.0 | 79.54 | 0.0 | 0.0 | 109.07 | 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) | 3.98 | 1.53 | 2.16 | 5.88 | 91.71 | -1.44 | 169.21 | -5.6 | 87.39 | -15.79 | 173.52 | 2.97 |
| 2022 (9) | 3.92 | 10.11 | 2.04 | -12.82 | 93.05 | -9.16 | 179.24 | 14.9 | 103.78 | -5.5 | 168.51 | 13.41 |
| 2021 (8) | 3.56 | 2.59 | 2.34 | -23.03 | 102.43 | -2.58 | 155.99 | 29.94 | 109.82 | 8.87 | 148.59 | 19.52 |
| 2020 (7) | 3.47 | -7.71 | 3.04 | -8.16 | 105.14 | 8.28 | 120.05 | 8.96 | 100.87 | 6.01 | 124.32 | 10.87 |
| 2019 (6) | 3.76 | -3.09 | 3.31 | -12.2 | 97.10 | 3.17 | 110.18 | 13.8 | 95.15 | 0.9 | 112.13 | 16.04 |
| 2018 (5) | 3.88 | 0.78 | 3.77 | -7.6 | 94.12 | -0.76 | 96.82 | 8.19 | 94.30 | 0.44 | 96.63 | 6.84 |
| 2017 (4) | 3.85 | -7.0 | 4.08 | -10.33 | 94.84 | 7.67 | 89.49 | 11.44 | 93.89 | 9.97 | 90.44 | 8.96 |
| 2016 (3) | 4.14 | 5.08 | 4.55 | -0.44 | 88.08 | -4.9 | 80.30 | 0.58 | 85.38 | 0.99 | 83.00 | -5.59 |
| 2015 (2) | 3.94 | 5.35 | 4.57 | -10.57 | 92.62 | -5.11 | 79.84 | 11.81 | 84.54 | 4.69 | 87.91 | -0.41 |
| 2014 (1) | 3.74 | 3.6 | 5.11 | -1.16 | 97.61 | -3.47 | 71.41 | 1.19 | 80.75 | 3.5 | 88.27 | -5.76 |
