- 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) | 2.74 | 3.4 | 0.74 | 0.79 | -18.56 | -2.47 | 33.25 | -3.31 | -0.72 | 114.60 | 22.27 | 1.44 | 88.14 | 8.2 | 24.61 | 59.71 | 27.94 | -21.15 |
| 23Q3 (19) | 2.65 | -5.36 | 35.2 | 0.97 | -3.0 | 32.88 | 34.39 | 5.82 | -26.01 | 93.73 | 3.44 | -24.63 | 81.46 | 10.04 | 9.84 | 46.67 | -4.91 | -51.73 |
| 23Q2 (18) | 2.80 | -9.09 | 26.13 | 1.00 | 17.65 | 44.93 | 32.50 | 9.98 | -20.62 | 90.61 | -15.76 | -31.23 | 74.03 | -4.76 | -7.3 | 49.08 | -17.35 | -47.13 |
| 23Q1 (17) | 3.08 | 13.24 | 67.39 | 0.85 | 4.94 | 41.67 | 29.55 | -11.76 | -40.16 | 107.56 | -4.79 | -28.68 | 77.73 | 9.9 | -19.42 | 59.38 | -21.59 | -42.76 |
| 22Q4 (16) | 2.72 | 38.78 | 24.2 | 0.81 | 10.96 | 5.19 | 33.49 | -27.95 | -19.51 | 112.97 | -9.16 | -3.95 | 70.73 | -4.63 | -6.07 | 75.73 | -21.67 | -9.77 |
| 22Q3 (15) | 1.96 | -11.71 | 12.64 | 0.73 | 5.8 | 4.29 | 46.48 | 13.53 | -11.38 | 124.36 | -5.61 | -5.0 | 74.16 | -7.14 | -9.32 | 96.68 | 4.15 | -4.81 |
| 22Q2 (14) | 2.22 | 20.65 | 63.24 | 0.69 | 15.0 | -18.82 | 40.94 | -17.09 | -38.69 | 131.75 | -12.64 | 23.57 | 79.86 | -17.21 | -10.58 | 92.83 | -10.52 | 10.41 |
| 22Q1 (13) | 1.84 | -15.98 | 12.2 | 0.60 | -22.08 | -46.43 | 49.38 | 18.67 | -11.14 | 150.82 | 28.23 | 84.83 | 96.46 | 28.1 | 1.54 | 103.74 | 23.6 | 145.95 |
| 21Q4 (12) | 2.19 | 25.86 | 31.14 | 0.77 | 10.0 | -38.4 | 41.61 | -20.67 | -23.55 | 117.62 | -10.15 | 61.26 | 75.30 | -7.92 | -20.28 | 83.93 | -17.36 | 155.03 |
| 21Q3 (11) | 1.74 | 27.94 | -15.94 | 0.70 | -17.65 | -43.09 | 52.45 | -21.45 | 19.31 | 130.90 | 22.77 | 77.59 | 81.78 | -8.43 | -5.13 | 101.56 | 20.79 | 222.62 |
| 21Q2 (10) | 1.36 | -17.07 | -29.9 | 0.85 | -24.11 | 13.33 | 66.77 | 20.15 | 42.61 | 106.62 | 30.66 | -11.96 | 89.31 | -5.99 | -32.52 | 84.08 | 99.34 | 136.38 |
| 21Q1 (9) | 1.64 | -1.8 | -1.2 | 1.12 | -10.4 | 6.67 | 55.57 | 2.09 | 1.31 | 81.60 | 11.87 | -6.06 | 95.00 | 0.57 | -10.52 | 42.18 | 28.17 | 18.68 |
| 20Q4 (8) | 1.67 | -19.32 | -6.7 | 1.25 | 1.63 | -13.79 | 54.43 | 23.82 | 7.0 | 72.94 | -1.04 | 16.15 | 94.46 | 9.58 | 18.73 | 32.91 | 4.54 | -3.52 |
| 20Q3 (7) | 2.07 | 6.7 | 25.45 | 1.23 | 64.0 | -2.38 | 43.96 | -6.11 | -20.45 | 73.71 | -39.13 | 1.65 | 86.20 | -34.87 | -7.38 | 31.48 | -11.5 | -9.28 |
| 20Q2 (6) | 1.94 | 16.87 | 7.18 | 0.75 | -28.57 | -43.18 | 46.82 | -14.64 | -6.86 | 121.10 | 39.42 | 75.86 | 132.35 | 24.66 | 52.34 | 35.57 | 0.08 | 10.29 |
| 20Q1 (5) | 1.66 | -7.26 | 11.41 | 1.05 | -27.59 | -14.63 | 54.85 | 7.82 | -10.1 | 86.86 | 38.31 | 17.73 | 106.17 | 33.45 | 9.03 | 35.54 | 4.19 | -5.0 |
| 19Q4 (4) | 1.79 | 8.48 | 0.0 | 1.45 | 15.08 | 0.0 | 50.87 | -7.94 | 0.0 | 62.80 | -13.39 | 0.0 | 79.56 | -14.52 | 0.0 | 34.11 | -1.7 | 0.0 |
| 19Q3 (3) | 1.65 | -8.84 | 0.0 | 1.26 | -4.55 | 0.0 | 55.26 | 9.93 | 0.0 | 72.51 | 5.3 | 0.0 | 93.07 | 7.12 | 0.0 | 34.70 | 7.6 | 0.0 |
| 19Q2 (2) | 1.81 | 21.48 | 0.0 | 1.32 | 7.32 | 0.0 | 50.27 | -17.6 | 0.0 | 68.86 | -6.67 | 0.0 | 86.88 | -10.78 | 0.0 | 32.25 | -13.79 | 0.0 |
| 19Q1 (1) | 1.49 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 61.01 | 0.0 | 0.0 | 73.78 | 0.0 | 0.0 | 97.38 | 0.0 | 0.0 | 37.41 | 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) | 18.69 | 83.6 | 3.48 | 14.85 | 19.53 | -45.52 | 104.75 | -12.98 | 71.82 | -12.66 | 52.45 | -29.1 |
| 2022 (9) | 10.18 | 67.99 | 3.03 | -8.18 | 35.85 | -40.48 | 120.37 | 8.75 | 82.23 | -32.68 | 73.98 | 51.66 |
| 2021 (8) | 6.06 | -10.09 | 3.30 | -20.67 | 60.23 | 11.21 | 110.69 | 26.14 | 122.15 | 5.45 | 48.78 | 87.18 |
| 2020 (7) | 6.74 | 9.59 | 4.16 | -23.67 | 54.16 | -8.73 | 87.75 | 30.99 | 115.84 | 26.31 | 26.06 | -24.7 |
| 2019 (6) | 6.15 | -8.21 | 5.45 | -15.5 | 59.34 | 8.9 | 66.99 | 18.32 | 91.71 | 12.93 | 34.61 | 15.71 |
| 2018 (5) | 6.70 | 3.4 | 6.45 | 11.02 | 54.49 | -3.23 | 56.62 | -9.87 | 81.21 | -1.46 | 29.91 | -18.55 |
| 2017 (4) | 6.48 | 27.31 | 5.81 | 7.0 | 56.31 | -21.48 | 62.82 | -6.57 | 82.41 | 2.55 | 36.72 | -37.33 |
| 2016 (3) | 5.09 | 10.17 | 5.43 | 6.05 | 71.71 | -9.32 | 67.24 | -5.76 | 80.36 | -0.94 | 58.59 | -15.48 |
| 2015 (2) | 4.62 | -7.78 | 5.12 | 8.02 | 79.08 | 8.63 | 71.35 | -7.34 | 81.12 | -3.54 | 69.32 | 5.49 |
| 2014 (1) | 5.01 | -19.45 | 4.74 | -15.36 | 72.80 | 24.0 | 77.00 | 18.19 | 84.10 | 21.22 | 65.71 | 20.59 |
