- 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) | 2.20 | 7.84 | 8.37 | 1.39 | 37.62 | 90.41 | 41.28 | -7.26 | -8.04 | 65.66 | -27.0 | -47.64 | 47.29 | -0.27 | 11.72 | 59.65 | -31.45 | -53.38 |
| 23Q3 (19) | 2.04 | -3.77 | -8.11 | 1.01 | 27.85 | 23.17 | 44.51 | 3.78 | 8.8 | 89.94 | -21.91 | -18.53 | 47.42 | 5.8 | -0.96 | 87.02 | -23.15 | -15.86 |
| 23Q2 (18) | 2.12 | -3.2 | -13.82 | 0.79 | 11.27 | -9.2 | 42.89 | 3.25 | 15.98 | 115.17 | -10.05 | 10.56 | 44.82 | 14.78 | -19.05 | 113.23 | -13.25 | 31.99 |
| 23Q1 (17) | 2.19 | 7.88 | -5.19 | 0.71 | -2.74 | -18.39 | 41.54 | -7.46 | 5.65 | 128.04 | 2.11 | 22.71 | 39.05 | -7.75 | -35.42 | 130.53 | 2.01 | 56.91 |
| 22Q4 (16) | 2.03 | -8.56 | -9.78 | 0.73 | -10.98 | -19.78 | 44.89 | 9.73 | 10.98 | 125.39 | 13.59 | 25.75 | 42.33 | -11.59 | -32.3 | 127.96 | 23.73 | 64.81 |
| 22Q3 (15) | 2.22 | -9.76 | -11.9 | 0.82 | -5.75 | -22.64 | 40.91 | 10.63 | 13.17 | 110.39 | 5.97 | 28.45 | 47.88 | -13.53 | -19.65 | 103.42 | 20.55 | 65.47 |
| 22Q2 (14) | 2.46 | 6.49 | -7.17 | 0.87 | 0.0 | -23.01 | 36.98 | -5.95 | 7.75 | 104.17 | -0.16 | 29.2 | 55.37 | -8.43 | -7.76 | 85.79 | 3.13 | 56.21 |
| 22Q1 (13) | 2.31 | 2.67 | -15.07 | 0.87 | -4.4 | -30.95 | 39.32 | -2.79 | 17.44 | 104.34 | 4.64 | 44.66 | 60.47 | -3.29 | 1.7 | 83.19 | 7.15 | 80.22 |
| 21Q4 (12) | 2.25 | -10.71 | -16.97 | 0.91 | -14.15 | -41.67 | 40.45 | 11.89 | 20.49 | 99.71 | 16.02 | 70.82 | 62.53 | 4.93 | 15.41 | 77.64 | 24.22 | 105.61 |
| 21Q3 (11) | 2.52 | -4.91 | -4.18 | 1.06 | -6.19 | -33.75 | 36.15 | 5.33 | 4.3 | 85.94 | 6.59 | 51.06 | 59.59 | -0.73 | 26.9 | 62.50 | 13.8 | 40.17 |
| 21Q2 (10) | 2.65 | -2.57 | 20.45 | 1.13 | -10.32 | 2.73 | 34.32 | 2.51 | -17.06 | 80.63 | 11.78 | -2.59 | 60.03 | 0.96 | 0.99 | 54.92 | 18.98 | -15.12 |
| 21Q1 (9) | 2.72 | 0.37 | 16.74 | 1.26 | -19.23 | 9.57 | 33.48 | -0.27 | -14.22 | 72.13 | 23.57 | -8.95 | 59.46 | 9.75 | -0.59 | 46.16 | 22.25 | -21.01 |
| 20Q4 (8) | 2.71 | 3.04 | 19.91 | 1.56 | -2.5 | 22.83 | 33.57 | -3.14 | -16.66 | 58.37 | 2.6 | -18.59 | 54.18 | 15.37 | -2.41 | 37.76 | -15.32 | -33.11 |
| 20Q3 (7) | 2.63 | 19.55 | 14.35 | 1.60 | 45.45 | 28.0 | 34.66 | -16.24 | -12.25 | 56.89 | -31.27 | -21.64 | 46.96 | -21.0 | -8.69 | 44.59 | -31.08 | -26.52 |
| 20Q2 (6) | 2.20 | -5.58 | -4.76 | 1.10 | -4.35 | -5.98 | 41.38 | 6.02 | 5.19 | 82.77 | 4.48 | 6.32 | 59.44 | -0.62 | 14.33 | 64.70 | 10.71 | -0.77 |
| 20Q1 (5) | 2.33 | 3.1 | 20.1 | 1.15 | -9.45 | 12.75 | 39.03 | -3.1 | -16.64 | 79.22 | 10.49 | -10.96 | 59.81 | 7.73 | 9.06 | 58.44 | 3.53 | -27.81 |
| 19Q4 (4) | 2.26 | -1.74 | 0.0 | 1.27 | 1.6 | 0.0 | 40.28 | 1.97 | 0.0 | 71.70 | -1.24 | 0.0 | 55.52 | 7.95 | 0.0 | 56.45 | -6.97 | 0.0 |
| 19Q3 (3) | 2.30 | -0.43 | 0.0 | 1.25 | 6.84 | 0.0 | 39.50 | 0.41 | 0.0 | 72.60 | -6.74 | 0.0 | 51.43 | -1.08 | 0.0 | 60.68 | -6.93 | 0.0 |
| 19Q2 (2) | 2.31 | 19.07 | 0.0 | 1.17 | 14.71 | 0.0 | 39.34 | -15.98 | 0.0 | 77.85 | -12.5 | 0.0 | 51.99 | -5.2 | 0.0 | 65.20 | -19.46 | 0.0 |
| 19Q1 (1) | 1.94 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 46.82 | 0.0 | 0.0 | 88.97 | 0.0 | 0.0 | 54.84 | 0.0 | 0.0 | 80.95 | 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) | 8.97 | -18.68 | 3.97 | 2.85 | 40.71 | 23.03 | 91.96 | -2.74 | 48.67 | 13.98 | 83.99 | -1.12 |
| 2022 (9) | 11.03 | 2.6 | 3.86 | -18.22 | 33.09 | -2.53 | 94.55 | 22.25 | 42.70 | -21.44 | 84.94 | 49.17 |
| 2021 (8) | 10.75 | 0.09 | 4.72 | -14.65 | 33.95 | -0.06 | 77.34 | 17.22 | 54.35 | -5.28 | 56.94 | 33.76 |
| 2020 (7) | 10.74 | 21.63 | 5.53 | 13.09 | 33.97 | -17.83 | 65.98 | -11.66 | 57.38 | 12.53 | 42.57 | -34.55 |
| 2019 (6) | 8.83 | -15.01 | 4.89 | -3.93 | 41.34 | 17.64 | 74.69 | 4.11 | 50.99 | -0.93 | 65.04 | 17.4 |
| 2018 (5) | 10.39 | -18.51 | 5.09 | 0.39 | 35.14 | 22.74 | 71.74 | -0.31 | 51.47 | -10.32 | 55.40 | 28.21 |
| 2017 (4) | 12.75 | -15.11 | 5.07 | -17.02 | 28.63 | 17.87 | 71.96 | 20.44 | 57.39 | 36.71 | 43.21 | 2.71 |
| 2016 (3) | 15.02 | 1.21 | 6.11 | 17.27 | 24.29 | -1.26 | 59.75 | -14.7 | 41.98 | -9.47 | 42.07 | -12.86 |
| 2015 (2) | 14.84 | -29.73 | 5.21 | -24.38 | 24.60 | 42.28 | 70.05 | 32.27 | 46.37 | 8.59 | 48.28 | 75.25 |
| 2014 (1) | 21.12 | 10.29 | 6.89 | 4.87 | 17.29 | -9.29 | 52.96 | -4.68 | 42.70 | -10.76 | 27.55 | 2.88 |
