- 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) | 1.48 | 10.45 | -12.43 | 2.37 | 20.3 | 25.4 | 61.36 | -9.58 | 14.05 | 38.39 | -16.9 | -20.47 | 31.86 | -4.55 | -7.33 | 67.88 | -15.87 | 0.27 |
| 23Q3 (19) | 1.34 | 4.69 | -8.22 | 1.97 | -1.5 | 32.21 | 67.86 | -4.19 | 8.96 | 46.20 | 1.58 | -24.3 | 33.38 | 3.7 | -11.36 | 80.68 | -4.09 | -5.8 |
| 23Q2 (18) | 1.28 | -2.29 | 5.79 | 2.00 | -2.44 | 35.14 | 70.83 | 2.02 | -6.01 | 45.48 | 2.55 | -26.0 | 32.19 | -6.15 | -21.03 | 84.12 | 5.84 | -12.44 |
| 23Q1 (17) | 1.31 | -22.49 | 9.17 | 2.05 | 8.47 | -4.65 | 69.43 | 29.05 | -8.23 | 44.35 | -8.12 | 4.57 | 34.30 | -0.23 | -14.78 | 79.48 | 17.4 | 2.13 |
| 22Q4 (16) | 1.69 | 15.75 | 19.01 | 1.89 | 26.85 | -31.02 | 53.80 | -13.62 | -15.95 | 48.27 | -20.91 | 45.17 | 34.38 | -8.71 | -0.38 | 67.70 | -20.96 | 7.89 |
| 22Q3 (15) | 1.46 | 20.66 | 13.18 | 1.49 | 0.68 | -35.5 | 62.28 | -17.36 | -11.62 | 61.03 | -0.7 | 55.13 | 37.66 | -7.61 | 1.37 | 85.65 | -10.85 | 17.88 |
| 22Q2 (14) | 1.21 | 0.83 | -2.42 | 1.48 | -31.16 | -43.08 | 75.36 | -0.4 | 2.99 | 61.46 | 44.92 | 75.55 | 40.76 | 1.27 | 12.53 | 96.07 | 23.45 | 33.5 |
| 22Q1 (13) | 1.20 | -15.49 | -4.76 | 2.15 | -21.53 | -18.56 | 75.66 | 18.2 | 4.82 | 42.41 | 27.55 | 22.96 | 40.25 | 16.63 | 11.84 | 77.82 | 24.02 | 10.1 |
| 21Q4 (12) | 1.42 | 10.08 | -6.58 | 2.74 | 18.61 | 3.4 | 64.01 | -9.17 | 7.08 | 33.25 | -15.48 | -3.0 | 34.51 | -7.11 | -0.55 | 62.75 | -13.64 | 5.71 |
| 21Q3 (11) | 1.29 | 4.03 | -8.51 | 2.31 | -11.15 | -15.69 | 70.47 | -3.69 | 9.0 | 39.34 | 12.37 | 18.24 | 37.15 | 2.57 | 3.34 | 72.66 | 0.97 | 17.27 |
| 21Q2 (10) | 1.24 | -1.59 | 18.1 | 2.60 | -1.52 | -15.03 | 73.17 | 1.37 | -15.27 | 35.01 | 1.51 | 17.8 | 36.22 | 0.64 | -19.17 | 71.96 | 1.81 | 0.95 |
| 21Q1 (9) | 1.26 | -17.11 | -20.75 | 2.64 | -0.38 | -55.93 | 72.18 | 20.74 | 26.48 | 34.49 | 0.61 | 126.91 | 35.99 | 3.72 | 45.12 | 70.68 | 19.07 | 48.89 |
| 20Q4 (8) | 1.52 | 7.8 | 7.04 | 2.65 | -3.28 | -56.2 | 59.78 | -7.53 | -6.62 | 34.28 | 3.04 | 127.77 | 34.70 | -3.48 | 47.53 | 59.36 | -4.2 | 6.86 |
| 20Q3 (7) | 1.41 | 34.29 | 33.02 | 2.74 | -10.46 | -56.44 | 64.65 | -25.14 | -24.51 | 33.27 | 11.94 | 129.92 | 35.95 | -19.77 | 54.76 | 61.96 | -13.08 | -19.41 |
| 20Q2 (6) | 1.05 | -33.96 | 5.0 | 3.06 | -48.91 | -50.32 | 86.36 | 51.32 | -5.18 | 29.72 | 95.53 | 101.08 | 44.81 | 80.69 | 86.4 | 71.28 | 50.16 | -12.87 |
| 20Q1 (5) | 1.59 | 11.97 | 43.24 | 5.99 | -0.99 | -2.92 | 57.07 | -10.86 | -30.55 | 15.20 | 1.0 | 3.12 | 24.80 | 5.44 | -7.29 | 47.47 | -14.55 | -32.34 |
| 19Q4 (4) | 1.42 | 33.96 | 0.0 | 6.05 | -3.82 | 0.0 | 64.02 | -25.25 | 0.0 | 15.05 | 4.01 | 0.0 | 23.52 | 1.25 | 0.0 | 55.55 | -27.74 | 0.0 |
| 19Q3 (3) | 1.06 | 6.0 | 0.0 | 6.29 | 2.11 | 0.0 | 85.64 | -5.97 | 0.0 | 14.47 | -2.1 | 0.0 | 23.23 | -3.37 | 0.0 | 76.88 | -6.03 | 0.0 |
| 19Q2 (2) | 1.00 | -9.91 | 0.0 | 6.16 | -0.16 | 0.0 | 91.08 | 10.84 | 0.0 | 14.78 | 0.27 | 0.0 | 24.04 | -10.13 | 0.0 | 81.81 | 16.6 | 0.0 |
| 19Q1 (1) | 1.11 | 0.0 | 0.0 | 6.17 | 0.0 | 0.0 | 82.17 | 0.0 | 0.0 | 14.74 | 0.0 | 0.0 | 26.75 | 0.0 | 0.0 | 70.16 | 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) | 5.15 | 13.19 | 8.26 | 5.9 | 70.93 | -11.61 | 44.21 | -5.57 | 36.52 | -17.73 | 78.62 | -4.92 |
| 2022 (9) | 4.55 | -0.66 | 7.80 | -15.13 | 80.25 | 0.7 | 46.82 | 17.93 | 44.39 | 0.41 | 82.69 | 9.99 |
| 2021 (8) | 4.58 | -7.66 | 9.19 | -21.05 | 79.69 | 8.33 | 39.70 | 26.55 | 44.21 | 12.78 | 75.18 | 14.39 |
| 2020 (7) | 4.96 | -11.9 | 11.64 | -47.07 | 73.56 | 13.45 | 31.37 | 88.98 | 39.20 | 38.52 | 65.72 | 23.67 |
| 2019 (6) | 5.63 | 45.48 | 21.99 | 71.0 | 64.84 | -31.32 | 16.60 | -41.51 | 28.30 | -49.69 | 53.14 | -20.14 |
| 2018 (5) | 3.87 | -13.81 | 12.86 | -10.32 | 94.41 | 16.27 | 28.38 | 11.47 | 56.25 | -13.25 | 66.54 | 59.11 |
| 2017 (4) | 4.49 | 36.47 | 14.34 | 24.48 | 81.20 | -26.91 | 25.46 | -19.66 | 64.84 | -35.81 | 41.82 | 0.12 |
| 2016 (3) | 3.29 | 8.94 | 11.52 | 11.63 | 111.09 | -8.05 | 31.69 | -10.4 | 101.01 | -23.36 | 41.77 | 71.19 |
| 2015 (2) | 3.02 | -21.15 | 10.32 | -33.12 | 120.82 | 26.82 | 35.37 | 49.56 | 131.79 | 29.26 | 24.40 | 43.87 |
| 2014 (1) | 3.83 | 29.83 | 15.43 | 0.78 | 95.27 | -23.08 | 23.65 | -0.8 | 101.96 | -7.57 | 16.96 | -54.64 |
