- 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) | 0.38 | -39.68 | -47.95 | 0.75 | -3.85 | -2.6 | 240.37 | 66.29 | 92.68 | 120.55 | 3.5 | 1.64 | 139.18 | 45.54 | 33.89 | 221.73 | 34.06 | 59.05 |
| 23Q3 (19) | 0.63 | -5.97 | -22.22 | 0.78 | 13.04 | 0.0 | 144.55 | 6.27 | 29.29 | 116.47 | -11.67 | -0.3 | 95.63 | 8.5 | -16.64 | 165.39 | -7.98 | 45.21 |
| 23Q2 (18) | 0.67 | -5.63 | -4.29 | 0.69 | -12.66 | -2.82 | 136.02 | 5.38 | 3.94 | 131.86 | 14.14 | 3.1 | 88.14 | 12.04 | -30.7 | 179.73 | 8.32 | 36.59 |
| 23Q1 (17) | 0.71 | -2.74 | 0.0 | 0.79 | 2.6 | -2.47 | 129.07 | 3.46 | 1.14 | 115.52 | -2.61 | 3.19 | 78.67 | -24.32 | -29.29 | 165.92 | 19.02 | 29.3 |
| 22Q4 (16) | 0.73 | -9.88 | 0.0 | 0.77 | -1.28 | 0.0 | 124.75 | 11.58 | -0.25 | 118.61 | 1.53 | -0.13 | 103.95 | -9.39 | -0.03 | 139.41 | 22.4 | -0.3 |
| 22Q3 (15) | 0.81 | 15.71 | 6.58 | 0.78 | 9.86 | 8.33 | 111.80 | -14.57 | -6.8 | 116.82 | -8.66 | -8.2 | 114.72 | -9.8 | 6.93 | 113.90 | -13.44 | -18.6 |
| 22Q2 (14) | 0.70 | -1.41 | 1.45 | 0.71 | -12.35 | -2.74 | 130.87 | 2.55 | -1.45 | 127.90 | 14.25 | 1.93 | 127.18 | 14.31 | 5.31 | 131.58 | 2.54 | -4.31 |
| 22Q1 (13) | 0.71 | -2.74 | -2.74 | 0.81 | 5.19 | 0.0 | 127.62 | 2.05 | 2.35 | 111.95 | -5.73 | -0.35 | 111.26 | 7.0 | 3.41 | 128.32 | -8.23 | -0.86 |
| 21Q4 (12) | 0.73 | -3.95 | -21.51 | 0.77 | 6.94 | 0.0 | 125.06 | 4.25 | 27.76 | 118.76 | -6.68 | 0.03 | 103.98 | -3.09 | 23.64 | 139.83 | -0.07 | 5.52 |
| 21Q3 (11) | 0.76 | 10.14 | -11.63 | 0.72 | -1.37 | 5.88 | 119.96 | -9.67 | 13.06 | 127.26 | 1.42 | -5.02 | 107.29 | -11.16 | 20.84 | 139.93 | 1.76 | -7.51 |
| 21Q2 (10) | 0.69 | -5.48 | -28.87 | 0.73 | -9.88 | -13.1 | 132.80 | 6.5 | 41.38 | 125.48 | 11.7 | 15.84 | 120.77 | 12.25 | 60.9 | 137.51 | 6.24 | 8.11 |
| 21Q1 (9) | 0.73 | -21.51 | -35.96 | 0.81 | 5.19 | -10.99 | 124.69 | 27.38 | 55.67 | 112.34 | -5.38 | 12.46 | 107.59 | 27.93 | 115.57 | 129.43 | -2.33 | -0.5 |
| 20Q4 (8) | 0.93 | 8.14 | -7.0 | 0.77 | 13.24 | -12.5 | 97.89 | -7.74 | 7.34 | 118.73 | -11.38 | 14.84 | 84.10 | -5.28 | 54.11 | 132.52 | -12.41 | -5.36 |
| 20Q3 (7) | 0.86 | -11.34 | -6.52 | 0.68 | -19.05 | -24.44 | 106.10 | 12.96 | 6.97 | 133.98 | 23.69 | 31.96 | 88.79 | 18.29 | 41.16 | 151.29 | 18.94 | 9.77 |
| 20Q2 (6) | 0.97 | -14.91 | 0.0 | 0.84 | -7.69 | -1.18 | 93.93 | 17.27 | -0.24 | 108.32 | 8.44 | 1.51 | 75.06 | 50.39 | 18.95 | 127.20 | -2.21 | -7.67 |
| 20Q1 (5) | 1.14 | 14.0 | 5.56 | 0.91 | 3.41 | 12.35 | 80.10 | -12.17 | -4.91 | 99.89 | -3.39 | -10.61 | 49.91 | -8.54 | -24.88 | 130.08 | -7.1 | 0.42 |
| 19Q4 (4) | 1.00 | 8.7 | 0.0 | 0.88 | -2.22 | 0.0 | 91.20 | -8.06 | 0.0 | 103.39 | 1.83 | 0.0 | 54.57 | -13.24 | 0.0 | 140.02 | 1.6 | 0.0 |
| 19Q3 (3) | 0.92 | -5.15 | 0.0 | 0.90 | 5.88 | 0.0 | 99.19 | 5.34 | 0.0 | 101.53 | -4.85 | 0.0 | 62.90 | -0.32 | 0.0 | 137.82 | 0.04 | 0.0 |
| 19Q2 (2) | 0.97 | -10.19 | 0.0 | 0.85 | 4.94 | 0.0 | 94.16 | 11.78 | 0.0 | 106.71 | -4.51 | 0.0 | 63.10 | -5.03 | 0.0 | 137.76 | 6.35 | 0.0 |
| 19Q1 (1) | 1.08 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 84.24 | 0.0 | 0.0 | 111.75 | 0.0 | 0.0 | 66.44 | 0.0 | 0.0 | 129.54 | 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) | 2.10 | -24.19 | 3.21 | -3.89 | 174.19 | 32.01 | 113.65 | 4.13 | 122.31 | 32.13 | 165.53 | 11.45 |
| 2022 (9) | 2.77 | 1.84 | 3.34 | 8.79 | 131.95 | -1.71 | 109.14 | -8.32 | 92.57 | -15.8 | 148.53 | 3.61 |
| 2021 (8) | 2.72 | -16.82 | 3.07 | 0.0 | 134.24 | 20.09 | 119.05 | 0.12 | 109.94 | 38.8 | 143.35 | -5.36 |
| 2020 (7) | 3.27 | -30.57 | 3.07 | -15.66 | 111.78 | 44.21 | 118.91 | 18.65 | 79.21 | 48.22 | 151.47 | 21.87 |
| 2019 (6) | 4.71 | 14.04 | 3.64 | 8.01 | 77.51 | -12.4 | 100.22 | -7.35 | 53.44 | -29.33 | 124.29 | 2.69 |
| 2018 (5) | 4.13 | -11.56 | 3.37 | -28.14 | 88.48 | 13.26 | 108.17 | 38.95 | 75.62 | 17.42 | 121.03 | 32.17 |
| 2017 (4) | 4.67 | 10.93 | 4.69 | -4.87 | 78.12 | -9.87 | 77.85 | 5.06 | 64.40 | 5.47 | 91.57 | -8.16 |
| 2016 (3) | 4.21 | -6.65 | 4.93 | 5.34 | 86.67 | 7.12 | 74.10 | -4.9 | 61.06 | 2.5 | 99.71 | 0.45 |
| 2015 (2) | 4.51 | -6.82 | 4.68 | 6.36 | 80.91 | 7.25 | 77.92 | -6.14 | 59.57 | 3.65 | 99.26 | -1.71 |
| 2014 (1) | 4.84 | 4.09 | 4.40 | -3.51 | 75.44 | -3.93 | 83.02 | 3.8 | 57.47 | 7.68 | 100.99 | -3.96 |
