- 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) | 0.51 | -10.53 | -1.92 | 0.26 | -13.33 | -7.14 | 179.57 | 12.11 | 3.19 | 350.75 | 14.83 | 6.92 | 51.18 | 8.29 | -13.44 | 479.14 | 14.53 | 8.18 |
| 23Q3 (19) | 0.57 | -12.31 | -3.39 | 0.30 | 3.45 | -11.76 | 160.17 | 14.44 | 3.67 | 305.44 | -1.88 | 12.9 | 47.26 | 1.18 | -36.07 | 418.35 | 3.41 | 19.14 |
| 23Q2 (18) | 0.65 | 32.65 | 4.84 | 0.29 | 26.09 | -29.27 | 139.96 | -24.79 | -4.56 | 311.30 | -21.86 | 41.38 | 46.71 | -13.31 | -42.78 | 404.55 | -23.76 | 41.85 |
| 23Q1 (17) | 0.49 | -5.77 | -28.99 | 0.23 | -17.86 | -53.06 | 186.09 | 6.94 | 40.91 | 398.41 | 21.45 | 114.27 | 53.88 | -8.88 | -30.0 | 530.63 | 19.8 | 120.15 |
| 22Q4 (16) | 0.52 | -11.86 | -34.18 | 0.28 | -17.65 | -49.09 | 174.02 | 12.63 | 50.69 | 328.04 | 21.25 | 99.33 | 59.13 | -20.01 | -23.18 | 442.93 | 26.14 | 118.12 |
| 22Q3 (15) | 0.59 | -4.84 | -16.9 | 0.34 | -17.07 | -35.85 | 154.50 | 5.35 | 20.54 | 270.55 | 22.88 | 57.87 | 73.92 | -9.45 | -24.16 | 351.13 | 23.12 | 73.76 |
| 22Q2 (14) | 0.62 | -10.14 | -22.5 | 0.41 | -16.33 | -36.92 | 146.65 | 11.05 | 28.82 | 220.18 | 18.41 | 57.35 | 81.63 | 6.05 | 1.16 | 285.19 | 18.32 | 64.77 |
| 22Q1 (13) | 0.69 | -12.66 | -8.0 | 0.49 | -10.91 | -23.44 | 132.06 | 14.36 | 9.38 | 185.94 | 12.99 | 30.81 | 76.97 | 0.0 | 13.32 | 241.03 | 18.69 | 23.64 |
| 21Q4 (12) | 0.79 | 11.27 | 25.4 | 0.55 | 3.77 | 7.84 | 115.48 | -9.9 | -19.84 | 164.57 | -3.97 | -8.63 | 76.97 | -21.03 | 22.45 | 203.07 | 0.49 | -22.29 |
| 21Q3 (11) | 0.71 | -11.25 | 18.33 | 0.53 | -18.46 | 10.42 | 128.17 | 12.59 | -15.28 | 171.38 | 22.48 | -8.98 | 97.47 | 20.8 | 113.89 | 202.08 | 16.76 | -31.27 |
| 21Q2 (10) | 0.80 | 6.67 | 73.91 | 0.65 | 1.56 | 75.68 | 113.84 | -5.71 | -42.97 | 139.93 | -1.55 | -42.91 | 80.69 | 18.8 | 30.86 | 173.08 | -11.22 | -54.81 |
| 21Q1 (9) | 0.75 | 19.05 | 82.93 | 0.64 | 25.49 | 72.97 | 120.73 | -16.2 | -45.08 | 142.14 | -21.08 | -41.57 | 67.92 | 8.05 | 6.88 | 194.95 | -25.4 | -51.21 |
| 20Q4 (8) | 0.63 | 5.0 | 10.53 | 0.51 | 6.25 | 2.0 | 144.07 | -4.77 | -9.04 | 180.11 | -4.34 | -1.69 | 62.86 | 37.94 | 52.09 | 261.33 | -11.11 | -12.97 |
| 20Q3 (7) | 0.60 | 30.43 | 1.69 | 0.48 | 29.73 | 9.09 | 151.28 | -24.21 | -2.15 | 188.29 | -23.18 | -9.67 | 45.57 | -26.09 | 12.02 | 294.00 | -23.24 | -8.8 |
| 20Q2 (6) | 0.46 | 12.2 | -17.86 | 0.37 | 0.0 | -11.9 | 199.60 | -9.21 | 23.89 | 245.09 | 0.74 | 14.29 | 61.66 | -2.97 | 44.78 | 383.02 | -4.14 | 15.03 |
| 20Q1 (5) | 0.41 | -28.07 | -30.51 | 0.37 | -26.0 | -11.9 | 219.84 | 38.81 | 43.32 | 243.28 | 32.79 | 12.92 | 63.55 | 53.76 | 25.17 | 399.56 | 33.07 | 25.62 |
| 19Q4 (4) | 0.57 | -3.39 | 0.0 | 0.50 | 13.64 | 0.0 | 158.38 | 2.44 | 0.0 | 183.21 | -12.11 | 0.0 | 41.33 | 1.6 | 0.0 | 300.27 | -6.86 | 0.0 |
| 19Q3 (3) | 0.59 | 5.36 | 0.0 | 0.44 | 4.76 | 0.0 | 154.61 | -4.03 | 0.0 | 208.45 | -2.8 | 0.0 | 40.68 | -4.48 | 0.0 | 322.38 | -3.18 | 0.0 |
| 19Q2 (2) | 0.56 | -5.08 | 0.0 | 0.42 | 0.0 | 0.0 | 161.11 | 5.03 | 0.0 | 214.45 | -0.46 | 0.0 | 42.59 | -16.11 | 0.0 | 332.97 | 4.69 | 0.0 |
| 19Q1 (1) | 0.59 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 153.39 | 0.0 | 0.0 | 215.44 | 0.0 | 0.0 | 50.77 | 0.0 | 0.0 | 318.06 | 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) | 2.06 | -25.09 | 1.08 | -33.74 | 177.19 | 33.72 | 337.04 | 50.92 | 48.31 | -20.69 | 465.93 | 57.99 |
| 2022 (9) | 2.75 | -16.41 | 1.63 | -30.64 | 132.51 | 19.52 | 223.32 | 43.48 | 60.91 | -7.25 | 294.92 | 46.84 |
| 2021 (8) | 3.29 | 67.01 | 2.35 | 37.43 | 110.87 | -40.15 | 155.65 | -27.0 | 65.67 | -10.25 | 200.85 | -38.25 |
| 2020 (7) | 1.97 | -16.53 | 1.71 | -5.0 | 185.25 | 19.59 | 213.21 | 5.03 | 73.17 | 41.56 | 325.28 | 6.23 |
| 2019 (6) | 2.36 | -23.13 | 1.80 | -14.69 | 154.91 | 30.49 | 202.99 | 17.17 | 51.69 | -10.94 | 306.21 | 30.9 |
| 2018 (5) | 3.07 | 9.64 | 2.11 | -9.83 | 118.71 | -8.91 | 173.25 | 10.85 | 58.04 | -10.79 | 233.92 | 5.58 |
| 2017 (4) | 2.80 | 8.95 | 2.34 | -4.49 | 130.32 | -8.19 | 156.29 | 4.89 | 65.06 | -2.52 | 221.55 | -1.19 |
| 2016 (3) | 2.57 | 7.98 | 2.45 | 1.66 | 141.94 | -7.41 | 149.01 | -1.5 | 66.74 | -15.42 | 224.21 | -0.65 |
| 2015 (2) | 2.38 | -10.86 | 2.41 | 1.26 | 153.30 | 12.05 | 151.28 | -1.37 | 78.91 | 9.08 | 225.68 | 3.59 |
| 2014 (1) | 2.67 | -24.58 | 2.38 | 12.8 | 136.81 | 32.81 | 153.38 | -11.35 | 72.34 | 14.05 | 217.86 | 2.48 |
