- 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) | 0.96 | -3.03 | -11.11 | 0.66 | -2.94 | -19.51 | 94.47 | 3.0 | 11.61 | 138.72 | 3.06 | 24.41 | 88.42 | 0.76 | -4.98 | 144.78 | 4.48 | 40.44 |
| 23Q3 (19) | 0.99 | 2.06 | -2.94 | 0.68 | -5.56 | -18.07 | 91.72 | -2.61 | 2.78 | 134.60 | 6.26 | 22.37 | 87.75 | -3.79 | -12.76 | 138.57 | 6.88 | 40.47 |
| 23Q2 (18) | 0.97 | -14.16 | -9.35 | 0.72 | -13.25 | -24.21 | 94.18 | 16.82 | 11.07 | 126.67 | 16.13 | 31.82 | 91.21 | 7.81 | 0.74 | 129.65 | 23.36 | 43.53 |
| 23Q1 (17) | 1.13 | 4.63 | 0.0 | 0.83 | 1.22 | -14.43 | 80.62 | -4.75 | 0.31 | 109.08 | -2.17 | 16.44 | 84.60 | -9.08 | -8.11 | 105.10 | 1.95 | 28.2 |
| 22Q4 (16) | 1.08 | 5.88 | 5.88 | 0.82 | -1.2 | -12.77 | 84.64 | -5.15 | -5.49 | 111.50 | 1.37 | 14.57 | 93.05 | -7.49 | -10.17 | 103.09 | 4.5 | 23.76 |
| 22Q3 (15) | 1.02 | -4.67 | 0.99 | 0.83 | -12.63 | -21.7 | 89.24 | 5.25 | -1.28 | 109.99 | 14.47 | 28.58 | 100.58 | 11.09 | -0.57 | 98.65 | 9.21 | 31.92 |
| 22Q2 (14) | 1.07 | -5.31 | 5.94 | 0.95 | -2.06 | -22.76 | 84.79 | 5.5 | -5.77 | 96.09 | 2.57 | 29.68 | 90.54 | -1.66 | -3.24 | 90.33 | 10.19 | 28.13 |
| 22Q1 (13) | 1.13 | 10.78 | 8.65 | 0.97 | 3.19 | -24.22 | 80.37 | -10.26 | -8.2 | 93.68 | -3.74 | 31.43 | 92.07 | -11.11 | -1.19 | 81.98 | -1.58 | 24.87 |
| 21Q4 (12) | 1.02 | 0.99 | -17.74 | 0.94 | -11.32 | -30.88 | 89.56 | -0.93 | 22.07 | 97.32 | 13.77 | 45.78 | 103.58 | 2.39 | 25.6 | 83.30 | 11.39 | 44.44 |
| 21Q3 (11) | 1.01 | 0.0 | -7.34 | 1.06 | -13.82 | 0.0 | 90.40 | 0.47 | 8.64 | 85.54 | 15.44 | -0.41 | 101.16 | 8.11 | 2.83 | 74.78 | 6.07 | 5.74 |
| 21Q2 (10) | 1.01 | -2.88 | -1.94 | 1.23 | -3.91 | 13.89 | 89.98 | 2.78 | 2.03 | 74.10 | 3.96 | -12.12 | 93.57 | 0.42 | -5.86 | 70.50 | 7.39 | -3.58 |
| 21Q1 (9) | 1.04 | -16.13 | -4.59 | 1.28 | -5.88 | 11.3 | 87.55 | 19.33 | 4.85 | 71.28 | 6.77 | -9.73 | 93.18 | 12.99 | -4.31 | 65.65 | 13.84 | 0.89 |
| 20Q4 (8) | 1.24 | 13.76 | 9.73 | 1.36 | 28.3 | 21.43 | 73.37 | -11.83 | -8.79 | 66.76 | -22.27 | -18.04 | 82.47 | -16.17 | -17.36 | 57.67 | -18.45 | -7.13 |
| 20Q3 (7) | 1.09 | 5.83 | 0.93 | 1.06 | -1.85 | 1.92 | 83.21 | -5.65 | -1.06 | 85.89 | 1.86 | -1.58 | 98.38 | -1.02 | -9.51 | 70.72 | -3.28 | 12.86 |
| 20Q2 (6) | 1.03 | -5.5 | -6.36 | 1.08 | -6.09 | -6.9 | 88.19 | 5.62 | 6.2 | 84.32 | 6.79 | 7.8 | 99.39 | 2.06 | -5.91 | 73.12 | 12.37 | 31.46 |
| 20Q1 (5) | 1.09 | -3.54 | 0.0 | 1.15 | 2.68 | -2.54 | 83.50 | 3.8 | -0.23 | 78.96 | -3.06 | 2.28 | 97.38 | -2.42 | -5.55 | 65.07 | 4.78 | 12.6 |
| 19Q4 (4) | 1.13 | 4.63 | 0.0 | 1.12 | 7.69 | 0.0 | 80.44 | -4.35 | 0.0 | 81.45 | -6.67 | 0.0 | 99.79 | -8.21 | 0.0 | 62.10 | -0.89 | 0.0 |
| 19Q3 (3) | 1.08 | -1.82 | 0.0 | 1.04 | -10.34 | 0.0 | 84.10 | 1.28 | 0.0 | 87.27 | 11.57 | 0.0 | 108.72 | 2.93 | 0.0 | 62.66 | 12.66 | 0.0 |
| 19Q2 (2) | 1.10 | 0.92 | 0.0 | 1.16 | -1.69 | 0.0 | 83.04 | -0.78 | 0.0 | 78.22 | 1.32 | 0.0 | 105.63 | 2.45 | 0.0 | 55.62 | -3.75 | 0.0 |
| 19Q1 (1) | 1.09 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 83.69 | 0.0 | 0.0 | 77.20 | 0.0 | 0.0 | 103.10 | 0.0 | 0.0 | 57.79 | 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) | 4.16 | -1.65 | 2.90 | -13.69 | 87.67 | 1.55 | 125.99 | 15.92 | 89.37 | -6.44 | 124.29 | 24.91 |
| 2022 (9) | 4.23 | 2.17 | 3.36 | -20.57 | 86.33 | -2.02 | 108.69 | 26.02 | 95.52 | -3.76 | 99.50 | 32.49 |
| 2021 (8) | 4.14 | 0.49 | 4.23 | -9.42 | 88.11 | -0.67 | 86.25 | 10.45 | 99.25 | -2.84 | 75.10 | 16.18 |
| 2020 (7) | 4.12 | -3.96 | 4.67 | 2.41 | 88.70 | 4.21 | 78.09 | -2.44 | 102.15 | 0.06 | 64.64 | 2.47 |
| 2019 (6) | 4.29 | 7.79 | 4.56 | 3.64 | 85.12 | -7.12 | 80.04 | -3.61 | 102.09 | 7.57 | 63.08 | -20.94 |
| 2018 (5) | 3.98 | 17.06 | 4.40 | 8.91 | 91.65 | -14.7 | 83.04 | -8.1 | 94.91 | 4.62 | 79.79 | -25.49 |
| 2017 (4) | 3.40 | -0.58 | 4.04 | -0.74 | 107.45 | 0.68 | 90.36 | 0.69 | 90.72 | 9.94 | 107.09 | -6.02 |
| 2016 (3) | 3.42 | -0.87 | 4.07 | 8.24 | 106.72 | 0.78 | 89.74 | -7.67 | 82.52 | 3.28 | 113.95 | -7.51 |
| 2015 (2) | 3.45 | -1.71 | 3.76 | -1.57 | 105.89 | 1.74 | 97.20 | 1.79 | 79.90 | -4.07 | 123.20 | 5.95 |
| 2014 (1) | 3.51 | -10.0 | 3.82 | -4.74 | 104.08 | 11.22 | 95.49 | 4.99 | 83.29 | 11.26 | 116.28 | 6.03 |
