- 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) | 1.26 | -8.03 | 57.5 | 0.74 | 13.85 | 13.85 | 72.03 | 8.82 | -36.95 | 122.68 | -11.86 | -12.4 | 22.49 | 7.87 | -4.74 | 172.22 | -6.67 | -25.35 |
| 23Q3 (19) | 1.37 | 33.01 | 73.42 | 0.65 | 10.17 | -13.33 | 66.19 | -25.18 | -42.57 | 139.19 | -10.28 | 14.56 | 20.85 | 65.61 | -32.48 | 184.53 | -20.12 | -10.37 |
| 23Q2 (18) | 1.03 | 49.28 | 11.96 | 0.59 | 11.32 | -41.0 | 88.47 | -33.04 | -10.36 | 155.14 | -9.4 | 71.2 | 12.59 | -25.19 | -41.41 | 231.01 | -19.37 | 37.65 |
| 23Q1 (17) | 0.69 | -13.75 | -34.91 | 0.53 | -18.46 | -48.04 | 132.13 | 15.65 | 53.59 | 171.23 | 22.26 | 92.31 | 16.83 | -28.72 | 41.43 | 286.52 | 24.2 | 75.6 |
| 22Q4 (16) | 0.80 | 1.27 | -30.43 | 0.65 | -13.33 | -17.72 | 114.25 | -0.87 | 43.96 | 140.05 | 15.27 | 20.93 | 23.61 | -23.54 | 133.99 | 230.69 | 12.06 | 24.64 |
| 22Q3 (15) | 0.79 | -14.13 | -15.96 | 0.75 | -25.0 | 47.06 | 115.25 | 16.77 | 19.07 | 121.50 | 34.08 | -31.76 | 30.88 | 43.69 | 91.56 | 205.87 | 22.67 | -20.43 |
| 22Q2 (14) | 0.92 | -13.21 | -12.38 | 1.00 | -1.96 | 88.68 | 98.70 | 14.73 | 14.25 | 90.62 | 1.77 | -47.53 | 21.49 | 80.59 | -2.72 | 167.83 | 2.86 | -29.19 |
| 22Q1 (13) | 1.06 | -7.83 | 13.98 | 1.02 | 29.11 | 88.89 | 86.03 | 8.4 | -12.03 | 89.04 | -23.12 | -47.4 | 11.90 | 17.94 | -55.89 | 163.17 | -11.84 | -32.04 |
| 21Q4 (12) | 1.15 | 22.34 | 33.72 | 0.79 | 54.9 | 17.91 | 79.36 | -18.01 | -25.43 | 115.81 | -34.96 | -15.36 | 10.09 | -37.41 | -56.81 | 185.08 | -28.46 | -15.83 |
| 21Q3 (11) | 0.94 | -10.48 | 1.08 | 0.51 | -3.77 | -33.77 | 96.79 | 12.04 | -0.69 | 178.06 | 3.09 | 50.68 | 16.12 | -27.03 | 13.84 | 258.72 | 9.16 | 28.41 |
| 21Q2 (10) | 1.05 | 12.9 | 7.14 | 0.53 | -1.85 | -27.4 | 86.39 | -11.67 | -7.07 | 172.72 | 2.03 | 37.82 | 22.09 | -18.12 | 87.84 | 237.01 | -1.29 | 14.77 |
| 21Q1 (9) | 0.93 | 8.14 | -6.06 | 0.54 | -19.4 | -22.86 | 97.80 | -8.11 | 6.14 | 169.29 | 23.73 | 30.37 | 26.98 | 15.5 | 51.74 | 240.11 | 9.2 | 17.57 |
| 20Q4 (8) | 0.86 | -7.53 | -31.2 | 0.67 | -12.99 | -30.93 | 106.43 | 9.2 | 46.3 | 136.82 | 15.78 | 46.47 | 23.36 | 64.97 | 72.27 | 219.89 | 9.14 | 44.1 |
| 20Q3 (7) | 0.93 | -5.1 | -29.55 | 0.77 | 5.48 | -2.53 | 97.46 | 4.84 | 41.6 | 118.17 | -5.71 | 2.3 | 14.16 | 20.41 | 11.67 | 201.48 | -2.44 | 17.36 |
| 20Q2 (6) | 0.98 | -1.01 | -15.52 | 0.73 | 4.29 | -6.41 | 92.96 | 0.89 | 18.22 | 125.32 | -3.49 | 7.32 | 11.76 | -33.86 | -48.85 | 206.51 | 1.12 | 19.78 |
| 20Q1 (5) | 0.99 | -20.8 | -6.6 | 0.70 | -27.84 | -19.54 | 92.14 | 26.65 | 7.4 | 129.85 | 39.01 | 23.77 | 17.78 | 31.12 | -37.2 | 204.22 | 33.83 | 25.76 |
| 19Q4 (4) | 1.25 | -5.3 | 0.0 | 0.97 | 22.78 | 0.0 | 72.75 | 5.7 | 0.0 | 93.41 | -19.13 | 0.0 | 13.56 | 6.94 | 0.0 | 152.60 | -11.11 | 0.0 |
| 19Q3 (3) | 1.32 | 13.79 | 0.0 | 0.79 | 1.28 | 0.0 | 68.83 | -12.46 | 0.0 | 115.51 | -1.08 | 0.0 | 12.68 | -44.85 | 0.0 | 171.67 | -0.43 | 0.0 |
| 19Q2 (2) | 1.16 | 9.43 | 0.0 | 0.78 | -10.34 | 0.0 | 78.63 | -8.35 | 0.0 | 116.77 | 11.3 | 0.0 | 22.99 | -18.79 | 0.0 | 172.41 | 6.17 | 0.0 |
| 19Q1 (1) | 1.06 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 85.79 | 0.0 | 0.0 | 104.91 | 0.0 | 0.0 | 28.31 | 0.0 | 0.0 | 162.39 | 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) | 3.00 | -31.82 | 2.83 | -13.19 | 121.75 | 46.72 | 128.80 | 15.16 | 18.86 | 38.78 | 231.69 | 27.84 |
| 2022 (9) | 4.40 | 27.17 | 3.26 | 22.56 | 82.98 | -21.41 | 111.84 | -18.45 | 13.59 | -31.22 | 181.23 | -18.72 |
| 2021 (8) | 3.46 | -25.11 | 2.66 | -9.52 | 105.59 | 33.78 | 137.15 | 10.32 | 19.76 | -6.97 | 222.98 | 22.51 |
| 2020 (7) | 4.62 | 2.9 | 2.94 | -17.42 | 78.93 | -2.83 | 124.32 | 21.13 | 21.24 | 6.63 | 182.01 | 11.02 |
| 2019 (6) | 4.49 | 2.51 | 3.56 | -7.77 | 81.23 | -2.48 | 102.63 | 8.48 | 19.92 | -26.19 | 163.95 | 8.63 |
| 2018 (5) | 4.38 | -10.79 | 3.86 | 4.32 | 83.30 | 12.13 | 94.61 | -4.22 | 26.99 | -8.01 | 150.92 | 5.01 |
| 2017 (4) | 4.91 | 22.44 | 3.70 | -19.57 | 74.29 | -18.41 | 98.78 | 24.56 | 29.34 | 41.19 | 143.72 | -3.92 |
| 2016 (3) | 4.01 | -15.4 | 4.60 | -19.16 | 91.05 | 18.26 | 79.30 | 23.66 | 20.78 | 24.51 | 149.58 | 20.22 |
| 2015 (2) | 4.74 | -10.73 | 5.69 | -6.26 | 76.99 | 12.05 | 64.13 | 6.63 | 16.69 | -16.51 | 124.42 | 14.29 |
| 2014 (1) | 5.31 | 16.7 | 6.07 | 16.06 | 68.71 | -14.27 | 60.14 | -13.9 | 19.99 | -42.21 | 108.86 | -5.68 |
