- 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) | 1.20 | 7.14 | 8.11 | 0.89 | 5.95 | -1.11 | 76.15 | -6.21 | -7.38 | 102.52 | -5.39 | 1.68 | 57.28 | 4.56 | -18.71 | 121.39 | -9.93 | 7.82 |
| 23Q3 (19) | 1.12 | 2.75 | -2.61 | 0.84 | 9.09 | -8.7 | 81.19 | -2.42 | 2.92 | 108.36 | -8.11 | 10.07 | 54.78 | -18.57 | -14.96 | 134.78 | 0.69 | 19.36 |
| 23Q2 (18) | 1.09 | 4.81 | -6.03 | 0.77 | 6.94 | -6.1 | 83.20 | -5.25 | 5.87 | 117.93 | -6.43 | 6.84 | 67.27 | -15.95 | -6.48 | 133.86 | 0.04 | 14.37 |
| 23Q1 (17) | 1.04 | -6.31 | 5.05 | 0.72 | -20.0 | -8.86 | 87.81 | 6.8 | -4.01 | 126.03 | 24.99 | 8.74 | 80.04 | 13.6 | -9.95 | 133.80 | 18.84 | 12.91 |
| 22Q4 (16) | 1.11 | -3.48 | -5.93 | 0.90 | -2.17 | -9.09 | 82.22 | 4.22 | 6.3 | 100.83 | 2.42 | 9.78 | 70.46 | 9.38 | 4.32 | 112.59 | -0.29 | 10.74 |
| 22Q3 (15) | 1.15 | -0.86 | 27.78 | 0.92 | 12.2 | 19.48 | 78.89 | 0.38 | -21.74 | 98.45 | -10.81 | -17.23 | 64.42 | -10.44 | -18.86 | 112.92 | -3.52 | -19.56 |
| 22Q2 (14) | 1.16 | 17.17 | 10.48 | 0.82 | 3.8 | 0.0 | 78.59 | -14.09 | -9.16 | 110.38 | -4.76 | -0.03 | 71.93 | -19.07 | 2.22 | 117.04 | -1.23 | -7.51 |
| 22Q1 (13) | 0.99 | -16.1 | -1.98 | 0.79 | -20.2 | 9.72 | 91.48 | 18.27 | 1.96 | 115.90 | 26.18 | -8.8 | 88.88 | 31.6 | 22.21 | 118.50 | 16.55 | -17.75 |
| 21Q4 (12) | 1.18 | 31.11 | 14.56 | 0.99 | 28.57 | 22.22 | 77.35 | -23.26 | -12.83 | 91.85 | -22.78 | -18.5 | 67.54 | -14.93 | 10.23 | 101.67 | -27.57 | -27.46 |
| 21Q3 (11) | 0.90 | -14.29 | -1.1 | 0.77 | -6.1 | 6.94 | 100.80 | 16.52 | 0.84 | 118.95 | 7.73 | -5.89 | 79.39 | 12.82 | 1.66 | 140.37 | 10.92 | -5.33 |
| 21Q2 (10) | 1.05 | 3.96 | 0.0 | 0.82 | 13.89 | 3.8 | 86.51 | -3.58 | -0.56 | 110.41 | -13.12 | -4.12 | 70.37 | -3.24 | -3.91 | 126.55 | -12.16 | -1.85 |
| 21Q1 (9) | 1.01 | -1.94 | 14.77 | 0.72 | -11.11 | 5.88 | 89.72 | 1.12 | -13.18 | 127.08 | 12.76 | -5.18 | 72.73 | 18.7 | -14.96 | 144.07 | 2.79 | -5.12 |
| 20Q4 (8) | 1.03 | 13.19 | -4.63 | 0.81 | 12.5 | -10.0 | 88.73 | -11.23 | 4.83 | 112.70 | -10.84 | 10.98 | 61.27 | -21.54 | -17.64 | 140.16 | -5.47 | 25.37 |
| 20Q3 (7) | 0.91 | -13.33 | -14.15 | 0.72 | -8.86 | -25.77 | 99.96 | 14.9 | 16.31 | 126.40 | 9.76 | 34.71 | 78.09 | 6.64 | 8.49 | 148.27 | 14.99 | 37.55 |
| 20Q2 (6) | 1.05 | 19.32 | -16.0 | 0.79 | 16.18 | -19.39 | 87.00 | -15.81 | 19.52 | 115.16 | -14.07 | 23.99 | 73.23 | -14.37 | 8.49 | 128.94 | -15.08 | 31.33 |
| 20Q1 (5) | 0.88 | -18.52 | -12.0 | 0.68 | -24.44 | -18.07 | 103.34 | 22.09 | 13.79 | 134.02 | 31.97 | 22.73 | 85.52 | 14.96 | 14.26 | 151.84 | 35.81 | 21.3 |
| 19Q4 (4) | 1.08 | 1.89 | 0.0 | 0.90 | -7.22 | 0.0 | 84.64 | -1.51 | 0.0 | 101.55 | 8.23 | 0.0 | 74.39 | 3.35 | 0.0 | 111.80 | 3.72 | 0.0 |
| 19Q3 (3) | 1.06 | -15.2 | 0.0 | 0.97 | -1.02 | 0.0 | 85.94 | 18.07 | 0.0 | 93.83 | 1.02 | 0.0 | 71.98 | 6.64 | 0.0 | 107.79 | 9.79 | 0.0 |
| 19Q2 (2) | 1.25 | 25.0 | 0.0 | 0.98 | 18.07 | 0.0 | 72.79 | -19.85 | 0.0 | 92.88 | -14.95 | 0.0 | 67.50 | -9.82 | 0.0 | 98.18 | -21.57 | 0.0 |
| 19Q1 (1) | 1.00 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 90.82 | 0.0 | 0.0 | 109.20 | 0.0 | 0.0 | 74.85 | 0.0 | 0.0 | 125.18 | 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) | 4.27 | -4.9 | 3.32 | -11.7 | 85.42 | 5.04 | 109.86 | 13.09 | 72.63 | 1.89 | 122.64 | 14.44 |
| 2022 (9) | 4.49 | 4.91 | 3.76 | 9.94 | 81.32 | -4.55 | 97.14 | -9.04 | 71.28 | -2.42 | 107.17 | -9.9 |
| 2021 (8) | 4.28 | -2.28 | 3.42 | 1.79 | 85.20 | 2.32 | 106.79 | -1.82 | 73.05 | 8.27 | 118.94 | -4.52 |
| 2020 (7) | 4.38 | 1.62 | 3.36 | -12.95 | 83.27 | -1.71 | 108.77 | 14.92 | 67.47 | 0.97 | 124.57 | 10.68 |
| 2019 (6) | 4.31 | 2.86 | 3.86 | -6.99 | 84.72 | -2.82 | 94.65 | 7.48 | 66.82 | 3.18 | 112.55 | 1.88 |
| 2018 (5) | 4.19 | -15.86 | 4.15 | -6.53 | 87.18 | 19.07 | 88.06 | 7.13 | 64.76 | -3.33 | 110.47 | 24.92 |
| 2017 (4) | 4.98 | 1.22 | 4.44 | 7.77 | 73.22 | -1.23 | 82.20 | -7.19 | 66.99 | -8.99 | 88.43 | -0.74 |
| 2016 (3) | 4.92 | 12.33 | 4.12 | 3.78 | 74.13 | -11.05 | 88.57 | -3.69 | 73.61 | -5.43 | 89.09 | -8.59 |
| 2015 (2) | 4.38 | -11.52 | 3.97 | -25.52 | 83.34 | 13.08 | 91.96 | 34.35 | 77.84 | 47.56 | 97.46 | 9.02 |
| 2014 (1) | 4.95 | 23.75 | 5.33 | 28.12 | 73.70 | -19.22 | 68.45 | -21.92 | 52.75 | 27.08 | 89.40 | -34.93 |
