- 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) | 1.53 | 10.87 | 2.68 | 0.92 | 12.2 | 10.84 | 59.57 | -9.8 | -2.65 | 98.65 | -11.24 | -10.35 | 68.77 | 6.36 | 6.55 | 89.45 | -20.5 | -16.16 |
| 23Q3 (19) | 1.38 | -13.21 | -6.12 | 0.82 | -12.77 | -2.38 | 66.04 | 15.17 | 6.98 | 111.14 | 15.23 | 3.18 | 64.66 | 37.49 | 18.84 | 112.52 | 5.41 | -2.19 |
| 23Q2 (18) | 1.59 | 8.9 | -1.85 | 0.94 | 16.05 | 5.62 | 57.34 | -8.12 | 1.81 | 96.45 | -13.85 | -5.15 | 47.03 | -25.81 | 3.05 | 106.75 | -3.8 | -5.0 |
| 23Q1 (17) | 1.46 | -2.01 | 3.55 | 0.81 | -2.41 | 1.25 | 62.41 | 1.99 | -3.3 | 111.96 | 1.74 | -1.93 | 63.39 | -1.78 | 4.29 | 110.97 | 4.01 | -5.89 |
| 22Q4 (16) | 1.49 | 1.36 | -0.67 | 0.83 | -1.19 | 0.0 | 61.19 | -0.87 | 0.66 | 110.04 | 2.16 | 0.36 | 64.54 | 18.62 | 3.46 | 106.69 | -7.26 | -1.27 |
| 22Q3 (15) | 1.47 | -9.26 | 14.84 | 0.84 | -5.62 | 12.0 | 61.73 | 9.61 | -12.92 | 107.71 | 5.92 | -11.26 | 54.41 | 19.22 | -10.77 | 115.04 | 2.38 | -12.38 |
| 22Q2 (14) | 1.62 | 14.89 | 11.72 | 0.89 | 11.25 | 0.0 | 56.32 | -12.74 | -10.25 | 101.69 | -10.92 | -0.3 | 45.64 | -24.91 | -8.52 | 112.37 | -4.71 | -2.16 |
| 22Q1 (13) | 1.41 | -6.0 | -4.73 | 0.80 | -3.61 | -6.98 | 64.54 | 6.17 | 4.98 | 114.16 | 4.12 | 7.62 | 60.78 | -2.56 | 15.99 | 117.92 | 9.12 | 2.4 |
| 21Q4 (12) | 1.50 | 17.19 | 8.7 | 0.83 | 10.67 | 10.67 | 60.79 | -14.25 | -8.1 | 109.64 | -9.67 | -9.59 | 62.38 | 2.3 | 2.56 | 108.06 | -17.69 | -14.64 |
| 21Q3 (11) | 1.28 | -11.72 | -7.25 | 0.75 | -15.73 | -10.71 | 70.89 | 12.97 | 7.7 | 121.38 | 19.0 | 12.16 | 60.98 | 22.23 | 11.79 | 131.29 | 14.31 | 9.88 |
| 21Q2 (10) | 1.45 | -2.03 | -2.68 | 0.89 | 3.49 | -3.26 | 62.75 | 2.07 | 2.5 | 102.00 | -3.85 | 3.02 | 49.89 | -4.79 | -0.8 | 114.85 | -0.27 | 4.48 |
| 21Q1 (9) | 1.48 | 7.25 | 1.37 | 0.86 | 14.67 | -1.15 | 61.48 | -7.06 | -1.17 | 106.08 | -12.53 | 1.0 | 52.40 | -13.84 | 6.07 | 115.16 | -9.04 | -2.28 |
| 20Q4 (8) | 1.38 | 0.0 | -6.12 | 0.75 | -10.71 | -9.64 | 66.15 | 0.5 | 7.11 | 121.27 | 12.06 | 11.18 | 60.82 | 11.49 | 2.89 | 126.60 | 5.95 | 13.31 |
| 20Q3 (7) | 1.38 | -7.38 | -2.82 | 0.84 | -8.7 | 6.33 | 65.82 | 7.51 | 2.67 | 108.22 | 9.3 | -5.99 | 54.55 | 8.47 | -21.95 | 119.49 | 8.7 | 9.28 |
| 20Q2 (6) | 1.49 | 2.05 | -3.25 | 0.92 | 5.75 | 12.2 | 61.22 | -1.59 | 3.57 | 99.01 | -5.73 | -11.15 | 50.29 | 1.8 | -24.99 | 109.93 | -6.72 | 6.21 |
| 20Q1 (5) | 1.46 | -0.68 | -6.41 | 0.87 | 4.82 | 6.1 | 62.21 | 0.73 | 6.41 | 105.03 | -3.71 | -5.36 | 49.40 | -16.43 | -23.67 | 117.85 | 5.48 | 12.54 |
| 19Q4 (4) | 1.47 | 3.52 | 0.0 | 0.83 | 5.06 | 0.0 | 61.76 | -3.67 | 0.0 | 109.08 | -5.25 | 0.0 | 59.11 | -15.42 | 0.0 | 111.73 | 2.19 | 0.0 |
| 19Q3 (3) | 1.42 | -7.79 | 0.0 | 0.79 | -3.66 | 0.0 | 64.11 | 8.46 | 0.0 | 115.12 | 3.3 | 0.0 | 69.89 | 4.25 | 0.0 | 109.34 | 5.64 | 0.0 |
| 19Q2 (2) | 1.54 | -1.28 | 0.0 | 0.82 | 0.0 | 0.0 | 59.11 | 1.11 | 0.0 | 111.44 | 0.41 | 0.0 | 67.04 | 3.58 | 0.0 | 103.50 | -1.17 | 0.0 |
| 19Q1 (1) | 1.56 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 58.46 | 0.0 | 0.0 | 110.98 | 0.0 | 0.0 | 64.72 | 0.0 | 0.0 | 104.72 | 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) | 5.99 | 3.45 | 3.46 | 6.46 | 60.91 | -3.35 | 105.36 | -6.27 | 73.43 | -1.32 | 92.84 | -8.1 |
| 2022 (9) | 5.79 | -1.36 | 3.25 | 0.62 | 63.02 | 1.29 | 112.41 | -0.62 | 74.41 | 9.49 | 101.02 | -5.91 |
| 2021 (8) | 5.87 | -5.78 | 3.23 | -0.31 | 62.22 | 6.2 | 113.11 | 0.5 | 67.96 | 18.77 | 107.36 | -5.76 |
| 2020 (7) | 6.23 | -1.27 | 3.24 | -0.92 | 58.59 | 1.23 | 112.55 | 0.86 | 57.22 | -1.94 | 113.92 | 2.52 |
| 2019 (6) | 6.31 | 8.42 | 3.27 | 6.86 | 57.88 | -7.67 | 111.59 | -6.32 | 58.35 | -14.22 | 111.12 | -2.35 |
| 2018 (5) | 5.82 | -2.02 | 3.06 | -0.65 | 62.69 | 2.03 | 119.12 | 0.35 | 68.02 | -9.81 | 113.79 | 8.67 |
| 2017 (4) | 5.94 | 13.79 | 3.08 | 3.01 | 61.44 | -12.2 | 118.70 | -2.72 | 75.42 | 0.27 | 104.71 | -10.34 |
| 2016 (3) | 5.22 | 1.16 | 2.99 | -11.8 | 69.98 | -1.12 | 122.02 | 13.2 | 75.22 | 47.63 | 116.78 | -8.49 |
| 2015 (2) | 5.16 | 9.55 | 3.39 | 7.96 | 70.77 | -8.66 | 107.79 | -7.38 | 50.95 | 3.92 | 127.61 | -11.89 |
| 2014 (1) | 4.71 | 8.03 | 3.14 | 9.41 | 77.48 | -7.46 | 116.38 | -8.43 | 49.03 | -11.42 | 144.83 | -6.85 |
