- 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) | 0.77 | -4.94 | 10.0 | 0.59 | -1.67 | -1.67 | 117.73 | 4.95 | -9.08 | 155.47 | 2.22 | 2.04 | 17.38 | 6.11 | 23.18 | 255.82 | 3.19 | -4.46 |
| 23Q3 (19) | 0.81 | -6.9 | -1.22 | 0.60 | 0.0 | 30.43 | 112.18 | 7.67 | 1.48 | 152.10 | 0.03 | -23.67 | 16.38 | 7.27 | -37.34 | 247.90 | 2.87 | -12.61 |
| 23Q2 (18) | 0.87 | 3.57 | -1.14 | 0.60 | 9.09 | 20.0 | 104.19 | -3.71 | 1.05 | 152.06 | -7.51 | -17.2 | 15.27 | 35.61 | -43.17 | 240.99 | -7.79 | -7.27 |
| 23Q1 (17) | 0.84 | 20.0 | 3.7 | 0.55 | -8.33 | 22.22 | 108.20 | -16.44 | -3.22 | 164.40 | 7.9 | -18.46 | 11.26 | -20.2 | -66.52 | 261.34 | -2.39 | -6.6 |
| 22Q4 (16) | 0.70 | -14.63 | -35.78 | 0.60 | 30.43 | -4.76 | 129.49 | 17.14 | 55.66 | 152.36 | -23.54 | 5.24 | 14.11 | -46.02 | -36.98 | 267.75 | -5.61 | 30.25 |
| 22Q3 (15) | 0.82 | -6.82 | -23.36 | 0.46 | -8.0 | -8.0 | 110.54 | 7.21 | 30.06 | 199.27 | 8.51 | 9.36 | 26.14 | -2.72 | -5.26 | 283.67 | 9.15 | 18.38 |
| 22Q2 (14) | 0.88 | 8.64 | -22.12 | 0.50 | 11.11 | -15.25 | 103.11 | -7.77 | 28.55 | 183.65 | -8.92 | 18.61 | 26.87 | -20.1 | 1.97 | 259.89 | -7.12 | 24.53 |
| 22Q1 (13) | 0.81 | -25.69 | -34.15 | 0.45 | -28.57 | -26.23 | 111.80 | 34.39 | 51.2 | 201.63 | 39.28 | 35.89 | 33.63 | 50.2 | 44.21 | 279.80 | 36.11 | 40.6 |
| 21Q4 (12) | 1.09 | 1.87 | -20.44 | 0.63 | 26.0 | 8.62 | 83.19 | -2.12 | 25.06 | 144.77 | -20.55 | -7.61 | 22.39 | -18.85 | 4.77 | 205.57 | -14.21 | 1.84 |
| 21Q3 (11) | 1.07 | -5.31 | -30.07 | 0.50 | -15.25 | -15.25 | 84.99 | 5.96 | 42.86 | 182.22 | 17.69 | 17.73 | 27.59 | 4.71 | 57.93 | 239.62 | 14.82 | 21.76 |
| 21Q2 (10) | 1.13 | -8.13 | 82.26 | 0.59 | -3.28 | 63.89 | 80.21 | 8.48 | -45.32 | 154.83 | 4.35 | -39.33 | 26.35 | 12.99 | -12.98 | 208.69 | 4.87 | -43.84 |
| 21Q1 (9) | 1.23 | -10.22 | -10.22 | 0.61 | 5.17 | 12.96 | 73.94 | 11.15 | 10.97 | 148.38 | -5.31 | -11.98 | 23.32 | 9.12 | -6.12 | 199.00 | -1.42 | -5.4 |
| 20Q4 (8) | 1.37 | -10.46 | 21.24 | 0.58 | -1.69 | 1.75 | 66.52 | 11.82 | -17.71 | 156.70 | 1.24 | -1.32 | 21.37 | 22.32 | -30.48 | 201.86 | 2.57 | -3.37 |
| 20Q3 (7) | 1.53 | 146.77 | 30.77 | 0.59 | 63.89 | -11.94 | 59.49 | -59.44 | -23.66 | 154.78 | -39.35 | 13.78 | 17.47 | -42.31 | -51.26 | 196.80 | -47.04 | 10.48 |
| 20Q2 (6) | 0.62 | -54.74 | -47.01 | 0.36 | -33.33 | -62.5 | 146.68 | 120.14 | 88.95 | 255.21 | 51.39 | 168.67 | 30.28 | 21.9 | -1.43 | 371.62 | 76.65 | 161.91 |
| 20Q1 (5) | 1.37 | 21.24 | 0.74 | 0.54 | -5.26 | -57.14 | 66.63 | -17.58 | -0.54 | 168.58 | 6.16 | 133.68 | 24.84 | -19.19 | 12.5 | 210.37 | 0.7 | 79.73 |
| 19Q4 (4) | 1.13 | -3.42 | 0.0 | 0.57 | -14.93 | 0.0 | 80.84 | 3.73 | 0.0 | 158.80 | 16.73 | 0.0 | 30.74 | -14.23 | 0.0 | 208.90 | 17.27 | 0.0 |
| 19Q3 (3) | 1.17 | 0.0 | 0.0 | 0.67 | -30.21 | 0.0 | 77.93 | 0.39 | 0.0 | 136.04 | 43.22 | 0.0 | 35.84 | 16.67 | 0.0 | 178.13 | 25.54 | 0.0 |
| 19Q2 (2) | 1.17 | -13.97 | 0.0 | 0.96 | -23.81 | 0.0 | 77.63 | 15.88 | 0.0 | 94.99 | 31.67 | 0.0 | 30.72 | 39.13 | 0.0 | 141.89 | 21.22 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 66.99 | 0.0 | 0.0 | 72.14 | 0.0 | 0.0 | 22.08 | 0.0 | 0.0 | 117.05 | 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) | 3.48 | 3.26 | 2.27 | 2.25 | 104.98 | -3.05 | 160.48 | -2.38 | 13.30 | -29.78 | 252.17 | -0.61 |
| 2022 (9) | 3.37 | -20.71 | 2.22 | -4.31 | 108.28 | 26.11 | 164.40 | 4.71 | 18.94 | -24.21 | 253.73 | 16.45 |
| 2021 (8) | 4.25 | -12.91 | 2.32 | 4.5 | 85.86 | 14.76 | 157.00 | -4.62 | 24.99 | 2.46 | 217.88 | 1.32 |
| 2020 (7) | 4.88 | -13.63 | 2.22 | -23.71 | 74.82 | 15.84 | 164.61 | 31.09 | 24.39 | 2.39 | 215.04 | 29.28 |
| 2019 (6) | 5.65 | 10.14 | 2.91 | -18.03 | 64.59 | -9.25 | 125.57 | 22.04 | 23.82 | 7.64 | 166.34 | 9.48 |
| 2018 (5) | 5.13 | 1.38 | 3.55 | 34.98 | 71.17 | -1.43 | 102.89 | -25.96 | 22.13 | 14.01 | 151.93 | -20.77 |
| 2017 (4) | 5.06 | 47.09 | 2.63 | 28.29 | 72.20 | -31.87 | 138.96 | -22.01 | 19.41 | -28.46 | 191.76 | -25.39 |
| 2016 (3) | 3.44 | -11.34 | 2.05 | -21.15 | 105.97 | 12.78 | 178.18 | 27.06 | 27.13 | -10.58 | 257.02 | 26.08 |
| 2015 (2) | 3.88 | -10.19 | 2.60 | -14.19 | 93.96 | 11.31 | 140.23 | 16.34 | 30.34 | 20.68 | 203.85 | 13.38 |
| 2014 (1) | 4.32 | -0.23 | 3.03 | 3.41 | 84.41 | 0.08 | 120.53 | -3.28 | 25.14 | 17.53 | 179.80 | -4.14 |
