- 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 | 7.25 | 20.33 | 1.08 | 25.58 | 2.86 | 61.42 | -7.15 | -17.25 | 84.59 | -20.43 | -2.67 | 54.01 | -12.97 | 38.31 | 92.00 | -16.67 | -24.65 |
| 23Q3 (19) | 1.38 | 16.95 | 36.63 | 0.86 | 4.88 | -28.93 | 66.15 | -14.57 | -26.65 | 106.31 | -3.91 | 41.78 | 62.06 | 1.29 | 96.21 | 110.40 | -12.93 | -17.33 |
| 23Q2 (18) | 1.18 | -3.28 | -14.49 | 0.82 | -15.46 | -57.51 | 77.43 | 3.54 | 17.41 | 110.64 | 18.47 | 134.46 | 61.27 | 24.05 | 191.76 | 126.79 | 6.75 | 37.61 |
| 23Q1 (17) | 1.22 | -0.81 | 0.0 | 0.97 | -7.62 | -51.5 | 74.78 | 0.75 | 0.07 | 93.39 | 7.46 | 105.3 | 49.39 | 26.48 | 74.77 | 118.77 | -2.72 | 29.14 |
| 22Q4 (16) | 1.23 | 21.78 | -30.9 | 1.05 | -13.22 | -69.39 | 74.22 | -17.71 | 44.82 | 86.91 | 15.91 | 227.22 | 39.05 | 23.46 | 98.02 | 122.09 | -8.57 | 110.14 |
| 22Q3 (15) | 1.01 | -26.81 | -30.82 | 1.21 | -37.31 | -51.79 | 90.19 | 36.76 | 44.79 | 74.98 | 58.89 | 106.56 | 31.63 | 50.62 | 8.03 | 133.54 | 44.93 | 92.67 |
| 22Q2 (14) | 1.38 | 13.11 | -36.7 | 1.93 | -3.5 | -52.81 | 65.95 | -11.75 | 58.27 | 47.19 | 3.74 | 111.9 | 21.00 | -25.69 | -6.21 | 92.14 | 0.18 | 121.81 |
| 22Q1 (13) | 1.22 | -31.46 | -39.3 | 2.00 | -41.69 | -37.89 | 74.73 | 45.81 | 65.26 | 45.49 | 71.27 | 60.86 | 28.26 | 43.31 | 37.38 | 91.97 | 58.3 | 73.76 |
| 21Q4 (12) | 1.78 | 21.92 | -14.01 | 3.43 | 36.65 | 3.94 | 51.25 | -17.72 | 16.58 | 26.56 | -26.83 | -3.52 | 19.72 | -32.65 | 39.17 | 58.10 | -16.17 | 1.36 |
| 21Q3 (11) | 1.46 | -33.03 | -22.34 | 2.51 | -38.63 | -2.71 | 62.29 | 49.48 | 28.86 | 36.30 | 63.0 | 2.92 | 29.28 | 30.77 | 55.33 | 69.31 | 66.85 | 7.03 |
| 21Q2 (10) | 2.18 | 8.46 | 10.1 | 4.09 | 27.02 | 101.48 | 41.67 | -7.85 | -9.39 | 22.27 | -21.25 | -50.31 | 22.39 | 8.85 | -21.0 | 41.54 | -21.52 | -33.49 |
| 21Q1 (9) | 2.01 | -2.9 | 18.93 | 3.22 | -2.42 | 89.41 | 45.22 | 2.87 | -15.92 | 28.28 | 2.72 | -47.2 | 20.57 | 45.17 | -55.8 | 52.93 | -7.66 | -12.94 |
| 20Q4 (8) | 2.07 | 10.11 | -10.0 | 3.30 | 27.91 | 20.0 | 43.96 | -9.06 | 10.87 | 27.53 | -21.94 | -16.75 | 14.17 | -24.83 | -52.16 | 57.32 | -11.49 | 32.99 |
| 20Q3 (7) | 1.88 | -5.05 | 3.87 | 2.58 | 27.09 | 12.66 | 48.34 | 5.11 | -4.11 | 35.27 | -21.31 | -11.25 | 18.85 | -33.49 | -45.96 | 64.76 | 3.68 | 17.15 |
| 20Q2 (6) | 1.98 | 17.16 | -16.1 | 2.03 | 19.41 | -49.12 | 45.99 | -14.48 | 19.49 | 44.82 | -16.32 | 96.58 | 28.34 | -39.11 | 26.57 | 62.46 | 2.73 | 60.57 |
| 20Q1 (5) | 1.69 | -26.52 | -19.52 | 1.70 | -38.18 | -58.74 | 53.78 | 35.64 | 23.97 | 53.56 | 61.96 | 142.68 | 46.54 | 57.12 | 105.38 | 60.80 | 41.07 | 42.09 |
| 19Q4 (4) | 2.30 | 27.07 | 0.0 | 2.75 | 20.09 | 0.0 | 39.65 | -21.34 | 0.0 | 33.07 | -16.78 | 0.0 | 29.62 | -15.08 | 0.0 | 43.10 | -22.03 | 0.0 |
| 19Q3 (3) | 1.81 | -23.31 | 0.0 | 2.29 | -42.61 | 0.0 | 50.41 | 30.97 | 0.0 | 39.74 | 74.3 | 0.0 | 34.88 | 55.78 | 0.0 | 55.28 | 42.11 | 0.0 |
| 19Q2 (2) | 2.36 | 12.38 | 0.0 | 3.99 | -3.16 | 0.0 | 38.49 | -11.27 | 0.0 | 22.80 | 3.31 | 0.0 | 22.39 | -1.19 | 0.0 | 38.90 | -9.09 | 0.0 |
| 19Q1 (1) | 2.10 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 43.38 | 0.0 | 0.0 | 22.07 | 0.0 | 0.0 | 22.66 | 0.0 | 0.0 | 42.79 | 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) | 5.11 | -5.19 | 3.82 | -45.82 | 71.50 | 5.57 | 95.44 | 84.46 | 47.77 | 56.67 | 119.16 | 33.92 |
| 2022 (9) | 5.39 | 0.94 | 7.05 | -33.74 | 67.73 | -0.98 | 51.74 | 50.85 | 30.49 | 29.74 | 88.98 | 12.35 |
| 2021 (8) | 5.34 | -22.94 | 10.64 | 7.15 | 68.40 | 29.79 | 34.30 | -6.72 | 23.50 | -10.0 | 79.20 | 25.0 |
| 2020 (7) | 6.93 | -21.69 | 9.93 | -23.38 | 52.70 | 27.76 | 36.77 | 30.58 | 26.11 | -11.25 | 63.36 | 58.48 |
| 2019 (6) | 8.85 | 20.9 | 12.96 | 5.97 | 41.25 | -17.25 | 28.16 | -5.66 | 29.42 | 5.37 | 39.98 | -22.8 |
| 2018 (5) | 7.32 | 14.37 | 12.23 | -10.27 | 49.85 | -12.61 | 29.85 | 11.46 | 27.92 | 10.88 | 51.79 | -11.68 |
| 2017 (4) | 6.40 | -11.72 | 13.63 | -7.47 | 57.04 | 13.24 | 26.78 | 8.07 | 25.18 | 22.29 | 58.64 | 7.48 |
| 2016 (3) | 7.25 | -11.8 | 14.73 | 51.23 | 50.37 | 13.39 | 24.78 | -33.88 | 20.59 | -8.89 | 54.56 | -7.99 |
| 2015 (2) | 8.22 | -4.2 | 9.74 | 10.43 | 44.42 | 4.39 | 37.48 | -9.4 | 22.60 | -11.89 | 59.30 | 1.77 |
| 2014 (1) | 8.58 | 7.79 | 8.82 | -7.55 | 42.55 | -7.22 | 41.37 | 8.07 | 25.65 | 12.9 | 58.27 | -5.13 |
