- 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) | 2.47 | -5.36 | 18.75 | 0.39 | 2.63 | -2.5 | 36.78 | 5.3 | -15.89 | 233.74 | -1.88 | 1.49 | 65.02 | 56.45 | 355.96 | 205.50 | -11.27 | -20.89 |
| 23Q3 (19) | 2.61 | -1.51 | 33.16 | 0.38 | 18.75 | 11.76 | 34.93 | 1.66 | -24.82 | 238.21 | -16.07 | -11.76 | 41.56 | -19.78 | 6.84 | 231.59 | -13.06 | -16.55 |
| 23Q2 (18) | 2.65 | 15.22 | 14.22 | 0.32 | 0.0 | -21.95 | 34.36 | -13.25 | -12.48 | 283.82 | 0.87 | 27.07 | 51.81 | 11.78 | 19.38 | 266.37 | -3.01 | 21.51 |
| 23Q1 (17) | 2.30 | 10.58 | 0.44 | 0.32 | -20.0 | -15.79 | 39.61 | -9.42 | -0.43 | 281.37 | 22.18 | 18.82 | 46.35 | 225.04 | -15.03 | 274.63 | 5.72 | 23.69 |
| 22Q4 (16) | 2.08 | 6.12 | -35.4 | 0.40 | 17.65 | -25.93 | 43.73 | -5.88 | 54.58 | 230.30 | -14.69 | 35.45 | 14.26 | -63.34 | -74.18 | 259.77 | -6.4 | 81.52 |
| 22Q3 (15) | 1.96 | -15.52 | -15.15 | 0.34 | -17.07 | -22.73 | 46.46 | 18.34 | 17.8 | 269.96 | 20.87 | 29.15 | 38.90 | -10.37 | -43.6 | 277.52 | 26.6 | 54.62 |
| 22Q2 (14) | 2.32 | 1.31 | -20.55 | 0.41 | 7.89 | -34.92 | 39.26 | -1.31 | 25.91 | 223.35 | -5.68 | 54.1 | 43.40 | -20.44 | -8.71 | 219.21 | -1.27 | 70.49 |
| 22Q1 (13) | 2.29 | -28.88 | -8.03 | 0.38 | -29.63 | -17.39 | 39.78 | 40.62 | 8.81 | 236.81 | 39.28 | 20.2 | 54.55 | -1.21 | -12.03 | 222.03 | 55.15 | 29.41 |
| 21Q4 (12) | 3.22 | 39.39 | 3.87 | 0.54 | 22.73 | -6.9 | 28.29 | -28.27 | -3.71 | 170.03 | -18.66 | 8.07 | 55.22 | -19.94 | 59.04 | 143.11 | -20.27 | -5.85 |
| 21Q3 (11) | 2.31 | -20.89 | -17.2 | 0.44 | -30.16 | 10.0 | 39.44 | 26.49 | 21.02 | 209.03 | 44.22 | -8.66 | 68.97 | 45.08 | 88.65 | 179.49 | 39.59 | -20.18 |
| 21Q2 (10) | 2.92 | 17.27 | 41.75 | 0.63 | 36.96 | 125.0 | 31.18 | -14.72 | -29.38 | 144.94 | -26.43 | -54.86 | 47.54 | -23.33 | 11.86 | 128.58 | -25.06 | -60.16 |
| 21Q1 (9) | 2.49 | -19.68 | 13.18 | 0.46 | -20.69 | 39.39 | 36.56 | 24.44 | -11.73 | 197.01 | 25.21 | -28.78 | 62.01 | 78.6 | 14.41 | 171.57 | 12.87 | -34.98 |
| 20Q4 (8) | 3.10 | 11.11 | 21.57 | 0.58 | 45.0 | 41.46 | 29.38 | -9.85 | -17.66 | 157.34 | -31.24 | -28.93 | 34.72 | -5.03 | -17.47 | 152.00 | -32.4 | -29.31 |
| 20Q3 (7) | 2.79 | 35.44 | 34.78 | 0.40 | 42.86 | 29.03 | 32.59 | -26.18 | -25.75 | 228.84 | -28.72 | -22.28 | 36.56 | -13.98 | -34.61 | 224.86 | -30.32 | -20.38 |
| 20Q2 (6) | 2.06 | -6.36 | -5.5 | 0.28 | -15.15 | -15.15 | 44.15 | 6.59 | 5.82 | 321.06 | 16.06 | 17.29 | 42.50 | -21.59 | -56.31 | 322.71 | 22.3 | 47.91 |
| 20Q1 (5) | 2.20 | -13.73 | 26.44 | 0.33 | -19.51 | -15.38 | 41.42 | 16.09 | -20.98 | 276.63 | 24.95 | 19.06 | 54.20 | 28.83 | -35.19 | 263.86 | 22.71 | 31.18 |
| 19Q4 (4) | 2.55 | 23.19 | 0.0 | 0.41 | 32.26 | 0.0 | 35.68 | -18.71 | 0.0 | 221.40 | -24.8 | 0.0 | 42.07 | -24.75 | 0.0 | 215.02 | -23.86 | 0.0 |
| 19Q3 (3) | 2.07 | -5.05 | 0.0 | 0.31 | -6.06 | 0.0 | 43.89 | 5.2 | 0.0 | 294.43 | 7.56 | 0.0 | 55.91 | -42.52 | 0.0 | 282.40 | 29.43 | 0.0 |
| 19Q2 (2) | 2.18 | 25.29 | 0.0 | 0.33 | -15.38 | 0.0 | 41.72 | -20.41 | 0.0 | 273.73 | 17.81 | 0.0 | 97.27 | 16.31 | 0.0 | 218.18 | 8.47 | 0.0 |
| 19Q1 (1) | 1.74 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 52.42 | 0.0 | 0.0 | 232.34 | 0.0 | 0.0 | 83.63 | 0.0 | 0.0 | 201.14 | 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) | 9.99 | 2.99 | 1.42 | -16.47 | 36.54 | -2.84 | 257.56 | 19.68 | 45.91 | 13.72 | 248.20 | 16.83 |
| 2022 (9) | 9.70 | -9.09 | 1.70 | -14.14 | 37.61 | 9.94 | 215.21 | 16.59 | 40.37 | -24.68 | 212.45 | 28.6 |
| 2021 (8) | 10.67 | 15.48 | 1.98 | 21.47 | 34.21 | -13.41 | 184.59 | -17.63 | 53.60 | -11.02 | 165.20 | -18.77 |
| 2020 (7) | 9.24 | 23.86 | 1.63 | -3.55 | 39.51 | -19.24 | 224.10 | 3.75 | 60.24 | 16.14 | 203.37 | -4.54 |
| 2019 (6) | 7.46 | -7.67 | 1.69 | -30.45 | 48.92 | 8.28 | 215.99 | 43.8 | 51.87 | 31.15 | 213.04 | 36.71 |
| 2018 (5) | 8.08 | -4.6 | 2.43 | -9.33 | 45.18 | 4.9 | 150.20 | 10.48 | 39.55 | -11.92 | 155.83 | 16.19 |
| 2017 (4) | 8.47 | -4.62 | 2.68 | 11.67 | 43.07 | 4.77 | 135.95 | -10.76 | 44.90 | 6.93 | 134.12 | -11.45 |
| 2016 (3) | 8.88 | -6.53 | 2.40 | 11.11 | 41.11 | 6.97 | 152.34 | -9.91 | 41.99 | -6.77 | 151.46 | -6.79 |
| 2015 (2) | 9.50 | 2.59 | 2.16 | -10.37 | 38.43 | -2.56 | 169.09 | 11.58 | 45.04 | -24.61 | 162.49 | 23.81 |
| 2014 (1) | 9.26 | 9.85 | 2.41 | -10.07 | 39.44 | -8.89 | 151.54 | 11.15 | 59.74 | -12.66 | 131.24 | 17.99 |
