- 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) | 0.83 | -22.43 | -6.74 | 2.72 | -13.65 | 18.78 | 109.91 | 29.43 | 6.92 | 33.46 | 15.9 | -15.8 | 78.19 | 30.4 | 26.66 | 65.18 | 21.11 | -19.34 |
| 23Q3 (19) | 1.07 | 4.9 | -4.46 | 3.15 | 47.2 | 30.71 | 84.92 | -4.88 | 4.34 | 28.87 | -32.15 | -23.46 | 59.96 | 0.57 | 14.84 | 53.82 | -25.47 | -19.54 |
| 23Q2 (18) | 1.02 | 25.93 | -4.67 | 2.14 | 19.55 | 9.74 | 89.28 | -20.12 | 5.05 | 42.55 | -16.39 | -9.0 | 59.62 | -14.39 | 10.55 | 72.21 | -22.37 | -7.21 |
| 23Q1 (17) | 0.81 | -8.99 | -15.62 | 1.79 | -21.83 | -7.73 | 111.77 | 8.73 | 17.76 | 50.89 | 28.06 | 8.37 | 69.64 | 12.81 | 12.63 | 93.02 | 15.11 | 16.22 |
| 22Q4 (16) | 0.89 | -20.54 | -13.59 | 2.29 | -4.98 | -11.58 | 102.80 | 26.31 | 16.24 | 39.74 | 5.36 | 13.12 | 61.73 | 18.23 | 14.59 | 80.81 | 20.81 | 15.94 |
| 22Q3 (15) | 1.12 | 4.67 | 8.74 | 2.41 | 23.59 | -8.71 | 81.39 | -4.24 | -7.96 | 37.72 | -19.33 | 9.49 | 52.21 | -3.19 | -6.33 | 66.89 | -14.05 | -0.37 |
| 22Q2 (14) | 1.07 | 11.46 | 1.9 | 1.95 | 0.52 | -34.78 | 84.99 | -10.45 | -1.75 | 46.76 | -0.43 | 53.46 | 53.93 | -12.78 | -1.7 | 77.82 | -2.77 | 25.27 |
| 22Q1 (13) | 0.96 | -6.8 | 6.67 | 1.94 | -25.1 | -27.88 | 94.91 | 7.32 | -6.1 | 46.96 | 33.67 | 39.06 | 61.83 | 14.78 | -13.95 | 80.04 | 14.84 | 27.05 |
| 21Q4 (12) | 1.03 | 0.0 | 0.98 | 2.59 | -1.89 | -21.04 | 88.44 | 0.01 | -0.56 | 35.13 | 1.97 | 26.69 | 53.87 | -3.35 | -20.45 | 69.70 | 3.81 | 42.39 |
| 21Q3 (11) | 1.03 | -1.9 | -15.57 | 2.64 | -11.71 | -24.57 | 88.43 | 2.23 | 18.25 | 34.45 | 13.06 | 32.5 | 55.74 | 1.6 | 6.7 | 67.14 | 8.08 | 38.32 |
| 21Q2 (10) | 1.05 | 16.67 | 8.25 | 2.99 | 11.15 | 18.65 | 86.50 | -14.42 | -7.97 | 30.47 | -9.77 | -15.71 | 54.86 | -23.65 | -3.3 | 62.12 | -1.4 | -15.39 |
| 21Q1 (9) | 0.90 | -11.76 | 12.5 | 2.69 | -17.99 | 21.72 | 101.08 | 13.65 | -11.36 | 33.77 | 21.78 | -17.83 | 71.85 | 6.1 | 11.33 | 63.00 | 28.7 | -30.47 |
| 20Q4 (8) | 1.02 | -16.39 | 4.08 | 3.28 | -6.29 | 21.93 | 88.94 | 18.94 | -4.29 | 27.73 | 6.65 | -18.13 | 67.72 | 29.63 | 20.82 | 48.95 | 0.84 | -30.81 |
| 20Q3 (7) | 1.22 | 25.77 | 16.19 | 3.50 | 38.89 | 24.56 | 74.78 | -20.44 | -13.64 | 26.00 | -28.08 | -19.8 | 52.24 | -7.91 | -3.65 | 48.54 | -33.89 | -25.08 |
| 20Q2 (6) | 0.97 | 21.25 | -3.0 | 2.52 | 14.03 | -1.56 | 93.99 | -17.58 | 3.59 | 36.15 | -12.04 | 1.8 | 56.73 | -12.1 | 0.21 | 73.42 | -18.97 | 5.44 |
| 20Q1 (5) | 0.80 | -18.37 | -12.09 | 2.21 | -17.84 | -1.78 | 114.04 | 22.72 | 14.02 | 41.10 | 21.35 | 1.66 | 64.54 | 15.15 | 7.78 | 90.61 | 28.07 | 12.48 |
| 19Q4 (4) | 0.98 | -6.67 | 0.0 | 2.69 | -4.27 | 0.0 | 92.93 | 7.32 | 0.0 | 33.87 | 4.47 | 0.0 | 56.05 | 3.38 | 0.0 | 70.75 | 9.2 | 0.0 |
| 19Q3 (3) | 1.05 | 5.0 | 0.0 | 2.81 | 9.77 | 0.0 | 86.59 | -4.56 | 0.0 | 32.42 | -8.7 | 0.0 | 54.22 | -4.22 | 0.0 | 64.79 | -6.95 | 0.0 |
| 19Q2 (2) | 1.00 | 9.89 | 0.0 | 2.56 | 13.78 | 0.0 | 90.73 | -9.29 | 0.0 | 35.51 | -12.17 | 0.0 | 56.61 | -5.46 | 0.0 | 69.63 | -13.57 | 0.0 |
| 19Q1 (1) | 0.91 | 0.0 | 0.0 | 2.25 | 0.0 | 0.0 | 100.02 | 0.0 | 0.0 | 40.43 | 0.0 | 0.0 | 59.88 | 0.0 | 0.0 | 80.56 | 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) | 3.44 | -13.57 | 9.66 | 2.01 | 106.23 | 15.73 | 37.80 | -1.95 | 66.31 | 10.54 | 77.73 | 10.49 |
| 2022 (9) | 3.98 | -0.75 | 9.47 | -13.52 | 91.79 | 0.96 | 38.55 | 15.63 | 59.99 | -8.55 | 70.35 | 19.93 |
| 2021 (8) | 4.01 | 15.56 | 10.95 | 3.4 | 90.92 | -13.51 | 33.34 | -3.28 | 65.60 | -4.9 | 58.66 | -16.92 |
| 2020 (7) | 3.47 | -11.03 | 10.59 | 0.76 | 105.12 | 12.33 | 34.47 | -0.69 | 68.98 | 30.45 | 70.61 | -6.38 |
| 2019 (6) | 3.90 | -9.93 | 10.51 | -8.93 | 93.58 | 11.01 | 34.71 | 9.7 | 52.88 | -1.21 | 75.42 | 20.87 |
| 2018 (5) | 4.33 | -5.25 | 11.54 | -5.18 | 84.30 | 5.65 | 31.64 | 5.47 | 53.53 | 7.53 | 62.40 | 3.98 |
| 2017 (4) | 4.57 | -8.96 | 12.17 | -18.49 | 79.79 | 9.77 | 30.00 | 22.7 | 49.78 | 24.23 | 60.01 | 5.15 |
| 2016 (3) | 5.02 | 3.93 | 14.93 | -11.76 | 72.69 | -3.91 | 24.45 | 13.35 | 40.07 | -12.55 | 57.07 | 11.03 |
| 2015 (2) | 4.83 | 10.78 | 16.92 | -5.63 | 75.65 | -9.6 | 21.57 | 5.94 | 45.82 | -18.67 | 51.40 | 7.76 |
| 2014 (1) | 4.36 | -13.49 | 17.93 | -28.39 | 83.68 | 15.66 | 20.36 | 39.64 | 56.34 | 19.16 | 47.70 | 20.3 |
