- 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) | 1.05 | 6.06 | -11.02 | 2.58 | 13.66 | 35.79 | 86.74 | -5.64 | 12.11 | 35.24 | -12.1 | -26.57 | 65.19 | -2.37 | 22.54 | 56.79 | -12.95 | -21.29 |
| 23Q3 (19) | 0.99 | -13.16 | -12.39 | 2.27 | 1.79 | 64.49 | 91.92 | 15.46 | 14.2 | 40.09 | -1.86 | -39.18 | 66.77 | 13.54 | 11.71 | 65.24 | 5.81 | -24.71 |
| 23Q2 (18) | 1.14 | 28.09 | 16.33 | 2.23 | 36.81 | 100.9 | 79.61 | -21.95 | -14.52 | 40.85 | -26.75 | -50.18 | 58.81 | -14.78 | -17.78 | 61.66 | -30.53 | -40.48 |
| 23Q1 (17) | 0.89 | -24.58 | -1.11 | 1.63 | -14.21 | 30.4 | 102.00 | 31.83 | 1.28 | 55.77 | 16.21 | -23.69 | 69.01 | 29.72 | -8.41 | 88.76 | 23.02 | -9.83 |
| 22Q4 (16) | 1.18 | 4.42 | 11.32 | 1.90 | 37.68 | 22.58 | 77.37 | -3.88 | -10.23 | 47.99 | -27.2 | -18.23 | 53.20 | -10.99 | -9.88 | 72.15 | -16.73 | -15.96 |
| 22Q3 (15) | 1.13 | 15.31 | 6.6 | 1.38 | 24.32 | 10.4 | 80.49 | -13.57 | -6.39 | 65.92 | -19.61 | -9.26 | 59.77 | -16.44 | -14.53 | 86.65 | -16.35 | -2.32 |
| 22Q2 (14) | 0.98 | 8.89 | -6.67 | 1.11 | -11.2 | -13.95 | 93.13 | -7.53 | 7.12 | 82.00 | 12.21 | 16.41 | 71.53 | -5.07 | -12.53 | 103.59 | 5.23 | 37.04 |
| 22Q1 (13) | 0.90 | -15.09 | -19.64 | 1.25 | -19.35 | -27.33 | 100.71 | 16.85 | 24.04 | 73.08 | 24.52 | 38.15 | 75.35 | 27.65 | 2.77 | 98.44 | 14.67 | 61.99 |
| 21Q4 (12) | 1.06 | 0.0 | -7.83 | 1.55 | 24.0 | -24.02 | 86.19 | 0.24 | 9.12 | 58.69 | -19.22 | 31.59 | 59.03 | -15.59 | -19.84 | 85.85 | -3.22 | 71.91 |
| 21Q3 (11) | 1.06 | 0.95 | -8.62 | 1.25 | -3.1 | -47.48 | 85.98 | -1.1 | 9.82 | 72.65 | 3.14 | 90.33 | 69.93 | -14.49 | -4.78 | 88.71 | 17.36 | 106.25 |
| 21Q2 (10) | 1.05 | -6.25 | -26.06 | 1.29 | -25.0 | -53.26 | 86.94 | 7.08 | 35.19 | 70.44 | 33.16 | 113.78 | 81.78 | 11.54 | 45.1 | 75.59 | 24.39 | 84.77 |
| 21Q1 (9) | 1.12 | -2.61 | 31.76 | 1.72 | -15.69 | 0.58 | 81.19 | 2.79 | -23.73 | 52.90 | 18.61 | -0.64 | 73.32 | -0.43 | -8.57 | 60.77 | 21.69 | -23.56 |
| 20Q4 (8) | 1.15 | -0.86 | 7.48 | 2.04 | -14.29 | -21.24 | 78.99 | 0.89 | -7.55 | 44.60 | 16.85 | 26.92 | 73.64 | 0.27 | 16.13 | 49.94 | 16.11 | -12.66 |
| 20Q3 (7) | 1.16 | -18.31 | -7.2 | 2.38 | -13.77 | -18.49 | 78.29 | 21.74 | 7.87 | 38.17 | 15.84 | 22.61 | 73.44 | 30.31 | 39.25 | 43.01 | 5.13 | -15.62 |
| 20Q2 (6) | 1.42 | 67.06 | 22.41 | 2.76 | 61.4 | 27.19 | 64.31 | -39.59 | -18.25 | 32.95 | -38.11 | -21.57 | 56.36 | -29.72 | 5.46 | 40.91 | -48.54 | -39.16 |
| 20Q1 (5) | 0.85 | -20.56 | -8.6 | 1.71 | -33.98 | -4.47 | 106.45 | 24.59 | 9.02 | 53.24 | 51.51 | 4.47 | 80.19 | 26.46 | 13.04 | 79.50 | 39.03 | 2.37 |
| 19Q4 (4) | 1.07 | -14.4 | 0.0 | 2.59 | -11.3 | 0.0 | 85.44 | 17.72 | 0.0 | 35.14 | 12.88 | 0.0 | 63.41 | 20.23 | 0.0 | 57.18 | 12.18 | 0.0 |
| 19Q3 (3) | 1.25 | 7.76 | 0.0 | 2.92 | 34.56 | 0.0 | 72.58 | -7.74 | 0.0 | 31.13 | -25.9 | 0.0 | 52.74 | -1.31 | 0.0 | 50.97 | -24.2 | 0.0 |
| 19Q2 (2) | 1.16 | 24.73 | 0.0 | 2.17 | 21.23 | 0.0 | 78.67 | -19.43 | 0.0 | 42.01 | -17.56 | 0.0 | 53.44 | -24.67 | 0.0 | 67.24 | -13.42 | 0.0 |
| 19Q1 (1) | 0.93 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 97.64 | 0.0 | 0.0 | 50.96 | 0.0 | 0.0 | 70.94 | 0.0 | 0.0 | 77.66 | 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) | 3.80 | 1.33 | 7.98 | 22.96 | 96.15 | -1.2 | 45.75 | -18.67 | 71.06 | 5.31 | 70.85 | -17.7 |
| 2022 (9) | 3.75 | -13.19 | 6.49 | -9.36 | 97.32 | 15.19 | 56.25 | 10.38 | 67.48 | 1.8 | 86.09 | 24.48 |
| 2021 (8) | 4.32 | -5.68 | 7.16 | -17.8 | 84.49 | 6.02 | 50.96 | 21.68 | 66.29 | 2.43 | 69.16 | 21.65 |
| 2020 (7) | 4.58 | 11.17 | 8.71 | -3.54 | 79.69 | -10.14 | 41.88 | 3.56 | 64.72 | -3.08 | 56.85 | -8.79 |
| 2019 (6) | 4.12 | -9.65 | 9.03 | 9.32 | 88.68 | 10.73 | 40.44 | -8.44 | 66.78 | -2.45 | 62.33 | 11.72 |
| 2018 (5) | 4.56 | -13.31 | 8.26 | -0.12 | 80.09 | 15.37 | 44.17 | 0.02 | 68.46 | -0.62 | 55.79 | 24.81 |
| 2017 (4) | 5.26 | 2.33 | 8.27 | -12.67 | 69.42 | -2.25 | 44.16 | 14.52 | 68.89 | -1.67 | 44.70 | 13.11 |
| 2016 (3) | 5.14 | 4.26 | 9.47 | -8.15 | 71.02 | -3.99 | 38.56 | 8.87 | 70.06 | -3.19 | 39.52 | 6.78 |
| 2015 (2) | 4.93 | 7.64 | 10.31 | -6.95 | 73.97 | -7.12 | 35.42 | 7.5 | 72.37 | -8.47 | 37.01 | 10.41 |
| 2014 (1) | 4.58 | -4.18 | 11.08 | 8.73 | 79.64 | 4.4 | 32.95 | -8.04 | 79.07 | 6.98 | 33.52 | -12.27 |
