- 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) | 0.65 | 41.3 | -26.97 | 0.76 | 0.0 | -50.33 | 140.18 | -28.58 | 37.08 | 119.89 | 0.13 | 101.9 | 14.02 | -25.82 | 12.61 | 246.05 | -17.19 | 64.92 |
| 23Q3 (19) | 0.46 | -32.35 | -55.34 | 0.76 | -35.59 | -39.68 | 196.28 | 47.47 | 123.07 | 119.74 | 55.02 | 65.2 | 18.90 | 28.92 | 45.05 | 297.12 | 51.83 | 101.52 |
| 23Q2 (18) | 0.68 | -8.11 | -44.72 | 1.18 | -8.53 | 14.56 | 133.10 | 8.7 | 80.18 | 77.24 | 9.31 | -12.2 | 14.66 | -0.81 | 9.48 | 195.69 | 9.73 | 31.82 |
| 23Q1 (17) | 0.74 | -16.85 | -9.76 | 1.29 | -15.69 | 74.32 | 122.45 | 19.74 | 9.88 | 70.66 | 19.0 | -42.52 | 14.78 | 18.71 | -13.36 | 178.33 | 19.53 | -17.93 |
| 22Q4 (16) | 0.89 | -13.59 | -6.32 | 1.53 | 21.43 | 33.04 | 102.26 | 16.22 | 7.24 | 59.38 | -18.07 | -25.01 | 12.45 | -4.45 | 1.72 | 149.19 | 1.19 | -8.08 |
| 22Q3 (15) | 1.03 | -16.26 | 6.19 | 1.26 | 22.33 | 6.78 | 87.99 | 19.11 | -6.2 | 72.48 | -17.61 | -6.21 | 13.03 | -2.69 | -1.14 | 147.44 | -0.68 | -6.63 |
| 22Q2 (14) | 1.23 | 50.0 | 17.14 | 1.03 | 39.19 | -22.56 | 73.87 | -33.71 | -15.03 | 87.97 | -28.44 | 28.35 | 13.39 | -21.51 | 2.84 | 148.45 | -31.68 | 4.2 |
| 22Q1 (13) | 0.82 | -13.68 | -1.2 | 0.74 | -35.65 | -40.32 | 111.44 | 16.86 | 2.0 | 122.93 | 55.25 | 67.62 | 17.06 | 39.38 | 6.62 | 217.30 | 33.89 | 30.43 |
| 21Q4 (12) | 0.95 | -2.06 | -1.04 | 1.15 | -2.54 | -30.72 | 95.36 | 1.65 | 0.1 | 79.18 | 2.46 | 44.65 | 12.24 | -7.13 | -0.41 | 162.30 | 2.78 | 17.86 |
| 21Q3 (11) | 0.97 | -7.62 | 7.78 | 1.18 | -11.28 | -29.34 | 93.81 | 7.9 | -6.96 | 77.28 | 12.75 | 41.85 | 13.18 | 1.23 | 15.21 | 157.91 | 10.85 | 9.76 |
| 21Q2 (10) | 1.05 | 26.51 | 0.96 | 1.33 | 7.26 | -18.4 | 86.94 | -20.43 | -0.89 | 68.54 | -6.54 | 22.5 | 13.02 | -18.63 | 27.65 | 142.46 | -14.49 | 6.73 |
| 21Q1 (9) | 0.83 | -13.54 | 20.29 | 1.24 | -25.3 | 22.77 | 109.26 | 14.7 | -17.15 | 73.34 | 33.98 | -18.41 | 16.00 | 30.19 | 2.11 | 166.60 | 20.98 | -19.17 |
| 20Q4 (8) | 0.96 | 6.67 | 0.0 | 1.66 | -0.6 | 0.61 | 95.26 | -5.52 | 0.9 | 54.74 | 0.48 | -0.83 | 12.29 | 7.43 | 9.05 | 137.71 | -4.28 | -0.45 |
| 20Q3 (7) | 0.90 | -13.46 | 4.65 | 1.67 | 2.45 | 10.6 | 100.83 | 14.95 | -4.89 | 54.48 | -2.63 | -9.64 | 11.44 | 12.16 | -14.11 | 143.87 | 7.78 | -5.95 |
| 20Q2 (6) | 1.04 | 50.72 | 9.47 | 1.63 | 61.39 | 1.87 | 87.72 | -33.48 | -7.98 | 55.95 | -37.76 | -1.32 | 10.20 | -34.91 | -27.61 | 133.48 | -35.24 | -3.23 |
| 20Q1 (5) | 0.69 | -28.13 | -14.81 | 1.01 | -38.79 | -30.34 | 131.87 | 39.68 | 17.81 | 89.89 | 62.84 | 42.77 | 15.67 | 39.04 | -9.84 | 206.10 | 48.99 | 30.86 |
| 19Q4 (4) | 0.96 | 11.63 | 0.0 | 1.65 | 9.27 | 0.0 | 94.41 | -10.94 | 0.0 | 55.20 | -8.44 | 0.0 | 11.27 | -15.39 | 0.0 | 138.33 | -9.57 | 0.0 |
| 19Q3 (3) | 0.86 | -9.47 | 0.0 | 1.51 | -5.63 | 0.0 | 106.01 | 11.2 | 0.0 | 60.29 | 6.33 | 0.0 | 13.32 | -5.46 | 0.0 | 152.97 | 10.9 | 0.0 |
| 19Q2 (2) | 0.95 | 17.28 | 0.0 | 1.60 | 10.34 | 0.0 | 95.33 | -14.83 | 0.0 | 56.70 | -9.94 | 0.0 | 14.09 | -18.93 | 0.0 | 137.94 | -12.42 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 111.93 | 0.0 | 0.0 | 62.96 | 0.0 | 0.0 | 17.38 | 0.0 | 0.0 | 157.50 | 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) | 2.90 | -10.77 | 4.26 | -13.59 | 126.07 | 12.24 | 85.73 | 15.76 | 15.64 | 9.22 | 196.17 | 14.01 |
| 2022 (9) | 3.25 | -12.4 | 4.93 | -2.95 | 112.32 | 14.3 | 74.06 | 3.09 | 14.32 | 4.83 | 172.07 | 9.98 |
| 2021 (8) | 3.71 | 13.46 | 5.08 | -9.77 | 98.27 | -11.93 | 71.84 | 10.85 | 13.66 | -3.39 | 156.45 | -3.57 |
| 2020 (7) | 3.27 | -7.89 | 5.63 | -12.44 | 111.58 | 8.52 | 64.81 | 14.2 | 14.14 | 4.05 | 162.25 | 11.15 |
| 2019 (6) | 3.55 | -0.56 | 6.43 | -12.4 | 102.82 | 0.66 | 56.75 | 14.21 | 13.59 | -15.06 | 145.98 | 7.46 |
| 2018 (5) | 3.57 | 2.88 | 7.34 | -12.93 | 102.15 | -2.77 | 49.69 | 14.81 | 16.00 | -16.01 | 135.84 | 5.07 |
| 2017 (4) | 3.47 | 5.47 | 8.43 | -7.67 | 105.06 | -5.27 | 43.28 | 8.31 | 19.05 | -26.7 | 129.29 | 3.54 |
| 2016 (3) | 3.29 | 3.13 | 9.13 | 3.16 | 110.91 | -2.94 | 39.96 | -3.1 | 25.99 | -4.2 | 124.87 | -2.74 |
| 2015 (2) | 3.19 | 3.91 | 8.85 | 16.6 | 114.27 | -3.75 | 41.24 | -14.26 | 27.13 | -4.17 | 128.39 | -7.31 |
| 2014 (1) | 3.07 | -12.29 | 7.59 | 6.75 | 118.72 | 13.98 | 48.10 | -6.27 | 28.31 | 7.15 | 138.51 | 7.32 |
