- 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) | 1.50 | 94.81 | 44.23 | 1.40 | 115.38 | 5.26 | 60.65 | -48.7 | -30.5 | 65.04 | -53.25 | -4.94 | 34.95 | -47.02 | -20.66 | 90.73 | -52.59 | -18.73 |
| 23Q3 (19) | 0.77 | -15.38 | -30.0 | 0.65 | -22.62 | -46.72 | 118.22 | 17.67 | 42.55 | 139.13 | 27.99 | 86.8 | 65.97 | 38.71 | 78.78 | 191.38 | 18.42 | 58.81 |
| 23Q2 (18) | 0.91 | 3.41 | -4.21 | 0.84 | -11.58 | -21.5 | 100.47 | -2.85 | 5.3 | 108.70 | 13.22 | 28.26 | 47.56 | -0.34 | 29.91 | 161.61 | 6.53 | 12.57 |
| 23Q1 (17) | 0.88 | -15.38 | 7.32 | 0.95 | -28.57 | -11.21 | 103.42 | 18.51 | -7.18 | 96.01 | 40.32 | 12.78 | 47.72 | 8.33 | 0.17 | 151.71 | 35.89 | 1.87 |
| 22Q4 (16) | 1.04 | -5.45 | -15.45 | 1.33 | 9.02 | -15.82 | 87.27 | 5.23 | 17.66 | 68.42 | -8.14 | 18.68 | 44.05 | 19.38 | 73.15 | 111.64 | -7.36 | 4.93 |
| 22Q3 (15) | 1.10 | 15.79 | 54.93 | 1.22 | 14.02 | 43.53 | 82.93 | -13.08 | -35.56 | 74.48 | -12.12 | -30.07 | 36.90 | 0.79 | 0.68 | 120.51 | -16.06 | -39.3 |
| 22Q2 (14) | 0.95 | 15.85 | 46.15 | 1.07 | 0.0 | -10.83 | 95.41 | -14.37 | -32.33 | 84.75 | -0.45 | 11.98 | 36.61 | -23.15 | -4.14 | 143.56 | -3.6 | -19.57 |
| 22Q1 (13) | 0.82 | -33.33 | -7.87 | 1.07 | -32.28 | -30.52 | 111.42 | 50.22 | 9.16 | 85.13 | 47.67 | 43.73 | 47.64 | 87.26 | 53.68 | 148.92 | 39.98 | 14.3 |
| 21Q4 (12) | 1.23 | 73.24 | 95.24 | 1.58 | 85.88 | 47.66 | 74.17 | -42.37 | -48.76 | 57.65 | -45.87 | -31.96 | 25.44 | -30.59 | -38.68 | 106.39 | -46.41 | -43.4 |
| 21Q3 (11) | 0.71 | 9.23 | -26.04 | 0.85 | -29.17 | -44.08 | 128.69 | -8.73 | 36.32 | 106.50 | 40.72 | 77.38 | 36.65 | -4.03 | 45.49 | 198.53 | 11.23 | 53.6 |
| 21Q2 (10) | 0.65 | -26.97 | -25.29 | 1.20 | -22.08 | 13.21 | 141.00 | 38.14 | 35.21 | 75.68 | 27.77 | -12.14 | 38.19 | 23.19 | 7.82 | 178.49 | 36.99 | 15.15 |
| 21Q1 (9) | 0.89 | 41.27 | 18.67 | 1.54 | 43.93 | 79.07 | 102.07 | -29.48 | -16.24 | 59.23 | -30.1 | -43.84 | 31.00 | -25.28 | -38.99 | 130.29 | -30.69 | -26.19 |
| 20Q4 (8) | 0.63 | -34.37 | -3.08 | 1.07 | -29.61 | 4.9 | 144.74 | 53.33 | 3.21 | 84.73 | 41.12 | -5.48 | 41.49 | 64.71 | -6.07 | 187.98 | 45.44 | 1.22 |
| 20Q3 (7) | 0.96 | 10.34 | 4.35 | 1.52 | 43.4 | 10.14 | 94.40 | -9.47 | -4.12 | 60.04 | -30.3 | -8.91 | 25.19 | -28.88 | 1.9 | 129.25 | -16.61 | -7.44 |
| 20Q2 (6) | 0.87 | 16.0 | -4.4 | 1.06 | 23.26 | 23.26 | 104.28 | -14.43 | 4.79 | 86.14 | -18.32 | -18.68 | 35.42 | -30.29 | -0.14 | 155.00 | -12.19 | -8.8 |
| 20Q1 (5) | 0.75 | 15.38 | -10.71 | 0.86 | -15.69 | 4.88 | 121.86 | -13.11 | 12.89 | 105.46 | 17.65 | -4.91 | 50.81 | 15.03 | 15.16 | 176.51 | -4.95 | 1.02 |
| 19Q4 (4) | 0.65 | -29.35 | 0.0 | 1.02 | -26.09 | 0.0 | 140.24 | 42.43 | 0.0 | 89.64 | 36.0 | 0.0 | 44.17 | 78.68 | 0.0 | 185.71 | 32.99 | 0.0 |
| 19Q3 (3) | 0.92 | 1.1 | 0.0 | 1.38 | 60.47 | 0.0 | 98.46 | -1.06 | 0.0 | 65.91 | -37.78 | 0.0 | 24.72 | -30.31 | 0.0 | 139.64 | -17.84 | 0.0 |
| 19Q2 (2) | 0.91 | 8.33 | 0.0 | 0.86 | 4.88 | 0.0 | 99.51 | -7.82 | 0.0 | 105.93 | -4.48 | 0.0 | 35.47 | -19.61 | 0.0 | 169.96 | -2.73 | 0.0 |
| 19Q1 (1) | 0.84 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 107.95 | 0.0 | 0.0 | 110.90 | 0.0 | 0.0 | 44.12 | 0.0 | 0.0 | 174.73 | 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) | 4.05 | 11.26 | 4.96 | 1.64 | 90.23 | -10.08 | 73.64 | -1.58 | 48.33 | -1.45 | 115.54 | -8.4 |
| 2022 (9) | 3.64 | 12.0 | 4.88 | -2.59 | 100.35 | -10.73 | 74.82 | 2.62 | 49.04 | 16.93 | 126.13 | -12.04 |
| 2021 (8) | 3.25 | -1.22 | 5.01 | 9.39 | 112.41 | 1.21 | 72.91 | -8.57 | 41.94 | 4.61 | 143.39 | -4.86 |
| 2020 (7) | 3.29 | -11.08 | 4.58 | -0.65 | 111.07 | 12.59 | 79.74 | 0.77 | 40.09 | 7.71 | 150.72 | 7.23 |
| 2019 (6) | 3.70 | 16.35 | 4.61 | 1.32 | 98.65 | -13.96 | 79.13 | -1.28 | 37.22 | 0.87 | 140.56 | -10.99 |
| 2018 (5) | 3.18 | 18.66 | 4.55 | -19.33 | 114.66 | -15.88 | 80.16 | 23.95 | 36.90 | -12.95 | 157.91 | -0.43 |
| 2017 (4) | 2.68 | 15.52 | 5.64 | -3.42 | 136.30 | -13.35 | 64.67 | 3.49 | 42.39 | -10.83 | 158.59 | -7.93 |
| 2016 (3) | 2.32 | -11.79 | 5.84 | 30.07 | 157.30 | 13.52 | 62.49 | -23.14 | 47.54 | 21.83 | 172.25 | -4.76 |
| 2015 (2) | 2.63 | -17.81 | 4.49 | 17.23 | 138.57 | 21.64 | 81.30 | -14.77 | 39.02 | 10.07 | 180.86 | 4.03 |
| 2014 (1) | 3.20 | 2.24 | 3.83 | -7.93 | 113.92 | -2.32 | 95.39 | 8.64 | 35.45 | 4.57 | 173.86 | 1.95 |
