- 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) | 0.79 | 21.54 | 16.18 | 1.09 | 25.29 | 87.93 | 114.83 | -18.04 | -13.72 | 83.27 | -20.25 | -47.23 | 52.94 | -0.04 | -22.41 | 145.16 | -24.21 | -34.81 |
| 23Q3 (19) | 0.65 | 1.56 | -18.75 | 0.87 | 20.83 | 50.0 | 140.10 | -0.97 | 23.32 | 104.41 | -17.5 | -32.96 | 52.96 | 1.96 | -20.94 | 191.54 | -11.36 | -5.35 |
| 23Q2 (18) | 0.64 | 8.47 | -34.69 | 0.72 | 35.85 | 20.0 | 141.47 | -7.95 | 52.05 | 126.56 | -25.78 | -17.09 | 51.94 | -24.58 | 3.73 | 216.09 | -15.37 | 10.46 |
| 23Q1 (17) | 0.59 | -13.24 | -45.87 | 0.53 | -8.62 | 0.0 | 153.68 | 15.47 | 83.94 | 170.52 | 8.06 | -0.81 | 68.87 | 0.94 | 93.62 | 255.33 | 14.67 | 16.11 |
| 22Q4 (16) | 0.68 | -15.0 | -33.33 | 0.58 | 0.0 | 31.82 | 133.09 | 17.15 | 49.81 | 157.80 | 1.32 | -24.17 | 68.23 | 1.85 | 16.95 | 222.67 | 10.03 | -6.67 |
| 22Q3 (15) | 0.80 | -18.37 | -12.09 | 0.58 | -3.33 | 23.4 | 113.61 | 22.11 | 13.78 | 155.75 | 2.03 | -19.05 | 66.99 | 33.79 | -25.33 | 202.37 | 3.45 | -0.09 |
| 22Q2 (14) | 0.98 | -10.09 | -19.67 | 0.60 | 13.21 | -26.83 | 93.04 | 11.36 | 24.45 | 152.65 | -11.21 | 36.86 | 50.07 | 40.76 | -26.24 | 195.62 | -11.04 | 65.21 |
| 22Q1 (13) | 1.09 | 6.86 | -16.15 | 0.53 | 20.45 | -39.08 | 83.55 | -5.95 | 18.93 | 171.92 | -17.38 | 64.56 | 35.57 | -39.03 | -51.13 | 219.90 | -7.83 | 115.72 |
| 21Q4 (12) | 1.02 | 12.09 | -19.69 | 0.44 | -6.38 | -48.24 | 88.84 | -11.03 | 24.48 | 208.09 | 8.15 | 95.44 | 58.34 | -34.97 | -32.59 | 238.59 | 17.79 | 161.35 |
| 21Q3 (11) | 0.91 | -25.41 | -38.1 | 0.47 | -42.68 | -52.04 | 99.85 | 33.56 | 61.6 | 192.40 | 72.49 | 107.17 | 89.71 | 32.16 | 7.86 | 202.55 | 71.06 | 183.33 |
| 21Q2 (10) | 1.22 | -6.15 | -14.69 | 0.82 | -5.75 | -4.65 | 74.76 | 6.42 | 17.6 | 111.54 | 6.77 | 5.49 | 67.88 | -6.75 | -30.44 | 118.41 | 16.16 | 65.08 |
| 21Q1 (9) | 1.30 | 2.36 | 14.04 | 0.87 | 2.35 | 1.16 | 70.25 | -1.57 | -12.36 | 104.47 | -1.88 | -0.93 | 72.79 | -15.9 | -30.57 | 101.94 | 11.67 | 26.19 |
| 20Q4 (8) | 1.27 | -13.61 | 15.45 | 0.85 | -13.27 | -23.42 | 71.37 | 15.5 | -13.4 | 106.47 | 14.64 | 30.0 | 86.55 | 4.06 | -3.58 | 91.29 | 27.7 | 22.44 |
| 20Q3 (7) | 1.47 | 2.8 | 21.49 | 0.98 | 13.95 | -22.83 | 61.79 | -2.8 | -18.17 | 92.87 | -12.17 | 29.53 | 83.17 | -14.77 | 11.35 | 71.49 | -0.33 | -1.43 |
| 20Q2 (6) | 1.43 | 25.44 | 18.18 | 0.86 | 0.0 | -18.1 | 63.57 | -20.7 | -15.41 | 105.74 | 0.28 | 21.85 | 97.58 | -6.92 | 56.76 | 71.73 | -11.2 | -28.04 |
| 20Q1 (5) | 1.14 | 3.64 | 40.74 | 0.86 | -22.52 | 40.98 | 80.16 | -2.73 | -28.49 | 105.45 | 28.75 | -29.54 | 104.84 | 16.8 | 8.07 | 80.78 | 8.34 | -50.97 |
| 19Q4 (4) | 1.10 | -9.09 | 0.0 | 1.11 | -12.6 | 0.0 | 82.41 | 9.14 | 0.0 | 81.90 | 14.23 | 0.0 | 89.76 | 20.18 | 0.0 | 74.56 | 2.8 | 0.0 |
| 19Q3 (3) | 1.21 | 0.0 | 0.0 | 1.27 | 20.95 | 0.0 | 75.51 | 0.48 | 0.0 | 71.70 | -17.38 | 0.0 | 74.69 | 19.98 | 0.0 | 72.53 | -27.24 | 0.0 |
| 19Q2 (2) | 1.21 | 49.38 | 0.0 | 1.05 | 72.13 | 0.0 | 75.15 | -32.96 | 0.0 | 86.78 | -42.02 | 0.0 | 62.25 | -35.83 | 0.0 | 99.68 | -39.5 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 112.09 | 0.0 | 0.0 | 149.67 | 0.0 | 0.0 | 97.01 | 0.0 | 0.0 | 164.75 | 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) | 2.76 | -27.56 | 3.02 | 46.6 | 132.14 | 38.02 | 120.96 | -31.71 | 62.33 | 28.94 | 190.77 | -15.04 |
| 2022 (9) | 3.81 | -28.11 | 2.06 | -27.46 | 95.74 | 39.02 | 177.12 | 37.88 | 48.34 | -17.37 | 224.53 | 61.73 |
| 2021 (8) | 5.30 | -0.19 | 2.84 | -22.62 | 68.87 | 0.15 | 128.46 | 29.24 | 58.50 | -31.39 | 138.83 | 67.47 |
| 2020 (7) | 5.31 | 28.57 | 3.67 | 10.54 | 68.77 | -22.12 | 99.40 | -9.55 | 85.27 | -17.51 | 82.90 | -12.57 |
| 2019 (6) | 4.13 | -1.67 | 3.32 | -14.21 | 88.30 | 1.68 | 109.89 | 16.58 | 103.37 | 28.41 | 94.82 | -5.74 |
| 2018 (5) | 4.20 | -8.7 | 3.87 | -18.7 | 86.84 | 9.49 | 94.26 | 22.99 | 80.50 | 1.14 | 100.59 | 31.75 |
| 2017 (4) | 4.60 | -18.44 | 4.76 | -3.05 | 79.31 | 22.54 | 76.64 | 3.16 | 79.59 | 18.42 | 76.35 | 6.32 |
| 2016 (3) | 5.64 | 3.87 | 4.91 | 14.45 | 64.72 | -3.8 | 74.29 | -12.77 | 67.21 | -3.81 | 71.81 | -13.05 |
| 2015 (2) | 5.43 | 38.87 | 4.29 | 0.47 | 67.28 | -27.89 | 85.17 | -0.33 | 69.87 | -22.64 | 82.59 | -6.6 |
| 2014 (1) | 3.91 | 9.52 | 4.27 | 30.18 | 93.30 | -8.64 | 85.45 | -23.16 | 90.32 | 6.8 | 88.43 | -31.32 |
