- 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) | 0.86 | -6.52 | 7.5 | 1.28 | -20.5 | 18.52 | 106.39 | 7.02 | -5.99 | 70.88 | 25.63 | -16.23 | 133.85 | 25.16 | 15.97 | 43.42 | -11.19 | -47.28 |
| 23Q3 (19) | 0.92 | -2.13 | 4.55 | 1.61 | 11.81 | 50.47 | 99.41 | 2.68 | -3.68 | 56.42 | -10.76 | -33.72 | 106.94 | 13.02 | -2.74 | 48.89 | -25.26 | -37.62 |
| 23Q2 (18) | 0.94 | 16.05 | 6.82 | 1.44 | 30.91 | 51.58 | 96.82 | -14.08 | -6.34 | 63.22 | -23.83 | -33.99 | 94.62 | -14.2 | -23.29 | 65.41 | -23.42 | -13.72 |
| 23Q1 (17) | 0.81 | 1.25 | -7.95 | 1.10 | 1.85 | 17.02 | 112.69 | -0.42 | 9.46 | 83.00 | -1.9 | -13.86 | 110.28 | -4.45 | -16.28 | 85.41 | 3.7 | 26.36 |
| 22Q4 (16) | 0.80 | -9.09 | -10.11 | 1.08 | 0.93 | 6.93 | 113.17 | 9.65 | 10.66 | 84.61 | -0.6 | -6.52 | 115.42 | 4.97 | -11.17 | 82.36 | 5.08 | 31.06 |
| 22Q3 (15) | 0.88 | 0.0 | -1.12 | 1.07 | 12.63 | 0.0 | 103.21 | -0.15 | 0.8 | 85.12 | -11.13 | -0.34 | 109.95 | -10.86 | -14.65 | 78.38 | 3.39 | 32.89 |
| 22Q2 (14) | 0.88 | 0.0 | 0.0 | 0.95 | 1.06 | -15.93 | 103.37 | 0.41 | 0.01 | 95.78 | -0.6 | 19.13 | 123.34 | -6.36 | -7.49 | 75.81 | 12.16 | 50.3 |
| 22Q1 (13) | 0.88 | -1.12 | -9.28 | 0.94 | -6.93 | -24.8 | 102.95 | 0.66 | 10.08 | 96.36 | 6.46 | 32.82 | 131.72 | 1.38 | 3.97 | 67.59 | 7.56 | 71.59 |
| 21Q4 (12) | 0.89 | 0.0 | -6.32 | 1.01 | -5.61 | -20.47 | 102.27 | -0.12 | 6.38 | 90.51 | 5.97 | 26.11 | 129.93 | 0.86 | 0.81 | 62.84 | 6.54 | 61.05 |
| 21Q3 (11) | 0.89 | 1.14 | -11.0 | 1.07 | -5.31 | -25.69 | 102.39 | -0.94 | 12.93 | 85.41 | 6.23 | 34.74 | 128.82 | -3.38 | 12.14 | 58.98 | 16.93 | 50.46 |
| 21Q2 (10) | 0.88 | -9.28 | -24.14 | 1.13 | -9.6 | -22.6 | 103.36 | 10.52 | 31.52 | 80.40 | 10.82 | 29.39 | 133.33 | 5.24 | 31.33 | 50.44 | 28.05 | 28.64 |
| 21Q1 (9) | 0.97 | 2.11 | 8.99 | 1.25 | -1.57 | 17.92 | 93.52 | -2.73 | -8.37 | 72.55 | 1.09 | -15.11 | 126.69 | -1.7 | -9.87 | 39.39 | 0.95 | -16.1 |
| 20Q4 (8) | 0.95 | -5.0 | -2.06 | 1.27 | -11.81 | 4.1 | 96.14 | 6.03 | 2.36 | 71.77 | 13.22 | -3.72 | 128.88 | 12.2 | 1.03 | 39.02 | -0.46 | -4.6 |
| 20Q3 (7) | 1.00 | -13.79 | -8.26 | 1.44 | -1.37 | 8.27 | 90.67 | 15.37 | 8.47 | 63.39 | 2.01 | -7.65 | 114.87 | 13.15 | 9.69 | 39.20 | -0.03 | -17.49 |
| 20Q2 (6) | 1.16 | 30.34 | 9.43 | 1.46 | 37.74 | 31.53 | 78.59 | -23.0 | -8.7 | 62.14 | -27.29 | -24.14 | 101.52 | -27.78 | -3.21 | 39.21 | -16.49 | -37.86 |
| 20Q1 (5) | 0.89 | -8.25 | -6.32 | 1.06 | -13.11 | 17.78 | 102.06 | 8.67 | 6.87 | 85.46 | 14.65 | -15.41 | 140.57 | 10.19 | 4.93 | 46.95 | 14.79 | -24.95 |
| 19Q4 (4) | 0.97 | -11.01 | 0.0 | 1.22 | -8.27 | 0.0 | 93.92 | 12.36 | 0.0 | 74.54 | 8.6 | 0.0 | 127.57 | 21.82 | 0.0 | 40.90 | -13.91 | 0.0 |
| 19Q3 (3) | 1.09 | 2.83 | 0.0 | 1.33 | 19.82 | 0.0 | 83.59 | -2.89 | 0.0 | 68.64 | -16.2 | 0.0 | 104.72 | -0.16 | 0.0 | 47.51 | -24.71 | 0.0 |
| 19Q2 (2) | 1.06 | 11.58 | 0.0 | 1.11 | 23.33 | 0.0 | 86.08 | -9.86 | 0.0 | 81.91 | -18.93 | 0.0 | 104.89 | -21.71 | 0.0 | 63.10 | 0.86 | 0.0 |
| 19Q1 (1) | 0.95 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 95.50 | 0.0 | 0.0 | 101.03 | 0.0 | 0.0 | 133.97 | 0.0 | 0.0 | 62.56 | 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) | 3.50 | -1.69 | 4.59 | 7.24 | 104.41 | 1.8 | 79.58 | -6.73 | 122.72 | 5.39 | 61.27 | -14.24 |
| 2022 (9) | 3.56 | -3.26 | 4.28 | 1.42 | 102.56 | 3.47 | 85.32 | -1.36 | 116.44 | -10.68 | 71.44 | 29.3 |
| 2021 (8) | 3.68 | -3.66 | 4.22 | -7.05 | 99.12 | 3.69 | 86.50 | 7.53 | 130.36 | -4.18 | 55.25 | 38.16 |
| 2020 (7) | 3.82 | -8.39 | 4.54 | 4.37 | 95.59 | 9.21 | 80.44 | -4.14 | 136.04 | 5.49 | 39.99 | -5.86 |
| 2019 (6) | 4.17 | 3.73 | 4.35 | 3.57 | 87.53 | -3.64 | 83.91 | -3.55 | 128.96 | -4.71 | 42.48 | -0.05 |
| 2018 (5) | 4.02 | 17.2 | 4.20 | -13.22 | 90.84 | -14.65 | 87.00 | 15.35 | 135.34 | -11.14 | 42.50 | 43.82 |
| 2017 (4) | 3.43 | 6.52 | 4.84 | -22.93 | 106.43 | -6.25 | 75.42 | 29.68 | 152.30 | 5.14 | 29.55 | 10.18 |
| 2016 (3) | 3.22 | -0.31 | 6.28 | -2.48 | 113.52 | 0.37 | 58.16 | 2.67 | 144.85 | 4.46 | 26.82 | -13.73 |
| 2015 (2) | 3.23 | -3.87 | 6.44 | -1.23 | 113.10 | 4.11 | 56.65 | 1.21 | 138.67 | 9.53 | 31.09 | -18.18 |
| 2014 (1) | 3.36 | 1.2 | 6.52 | -0.91 | 108.63 | -1.16 | 55.97 | 0.87 | 126.60 | 10.5 | 38.00 | -25.24 |
