- 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) | 0.10 | 11.11 | 11.11 | 1.20 | 17.65 | -11.76 | 937.89 | -11.66 | -2.22 | 75.58 | -15.48 | 12.67 | 28.25 | -18.0 | -12.24 | 985.22 | -11.77 | -0.89 |
| 23Q3 (19) | 0.09 | 12.5 | 0.0 | 1.02 | 5.15 | -10.53 | 1061.74 | -2.38 | 6.12 | 89.42 | -4.34 | 11.54 | 34.45 | -4.25 | -7.42 | 1116.71 | -2.48 | 7.02 |
| 23Q2 (18) | 0.08 | 0.0 | -11.11 | 0.97 | -9.35 | -1.02 | 1087.57 | -0.3 | 4.27 | 93.48 | 10.3 | 0.6 | 35.98 | -3.05 | -20.78 | 1145.06 | 0.58 | 5.0 |
| 23Q1 (17) | 0.08 | -11.11 | -20.0 | 1.07 | -21.32 | -9.32 | 1090.79 | 13.72 | 17.14 | 84.75 | 26.34 | 9.48 | 37.11 | 15.28 | -3.49 | 1138.43 | 14.52 | 17.34 |
| 22Q4 (16) | 0.09 | 0.0 | -18.18 | 1.36 | 19.3 | 1.49 | 959.18 | -4.13 | 15.36 | 67.08 | -16.33 | -1.27 | 32.19 | -13.49 | 0.31 | 994.07 | -4.74 | 14.62 |
| 22Q3 (15) | 0.09 | 0.0 | -18.18 | 1.14 | 16.33 | -0.87 | 1000.52 | -4.07 | 20.54 | 80.17 | -13.72 | 0.89 | 37.21 | -18.08 | 4.2 | 1043.48 | -4.31 | 19.42 |
| 22Q2 (14) | 0.09 | -10.0 | -18.18 | 0.98 | -16.95 | -7.55 | 1043.01 | 12.01 | 20.5 | 92.92 | 20.04 | 8.31 | 45.42 | 18.13 | 12.48 | 1090.51 | 12.41 | 19.71 |
| 22Q1 (13) | 0.10 | -9.09 | -16.67 | 1.18 | -11.94 | -6.35 | 931.19 | 11.99 | 25.99 | 77.41 | 13.94 | 6.95 | 38.45 | 19.82 | 1.72 | 970.16 | 11.86 | 25.4 |
| 21Q4 (12) | 0.11 | 0.0 | -26.67 | 1.34 | 16.52 | -14.65 | 831.46 | 0.17 | 34.84 | 67.94 | -14.5 | 17.36 | 32.09 | -10.14 | -27.76 | 867.30 | -0.74 | 37.65 |
| 21Q3 (11) | 0.11 | 0.0 | -15.38 | 1.15 | 8.49 | 3.6 | 830.02 | -4.11 | 21.08 | 79.46 | -7.38 | -2.91 | 35.71 | -11.57 | -50.24 | 873.77 | -4.08 | 25.62 |
| 21Q2 (10) | 0.11 | -8.33 | -8.33 | 1.06 | -15.87 | 13.98 | 865.56 | 17.11 | 17.34 | 85.79 | 18.53 | -12.69 | 40.38 | 6.83 | -48.61 | 910.97 | 17.75 | 20.29 |
| 21Q1 (9) | 0.12 | -20.0 | 9.09 | 1.26 | -19.75 | 63.64 | 739.10 | 19.87 | -12.76 | 72.38 | 25.03 | -38.55 | 37.80 | -14.9 | -60.41 | 773.68 | 22.79 | -11.03 |
| 20Q4 (8) | 0.15 | 15.38 | 7.14 | 1.57 | 41.44 | -11.3 | 616.61 | -10.05 | -4.0 | 57.89 | -29.26 | 12.71 | 44.42 | -38.1 | 5.84 | 630.09 | -9.41 | -3.31 |
| 20Q3 (7) | 0.13 | 8.33 | -7.14 | 1.11 | 19.35 | 6.73 | 685.49 | -7.07 | 3.23 | 81.84 | -16.71 | -6.56 | 71.76 | -8.68 | -0.97 | 695.57 | -8.15 | 2.42 |
| 20Q2 (6) | 0.12 | 9.09 | -14.29 | 0.93 | 20.78 | -11.43 | 737.62 | -12.94 | 13.16 | 98.26 | -16.57 | 13.7 | 78.58 | -17.7 | 9.52 | 757.31 | -12.91 | 13.62 |
| 20Q1 (5) | 0.11 | -21.43 | -21.43 | 0.77 | -56.5 | -13.48 | 847.25 | 31.91 | 30.92 | 117.78 | 129.32 | 14.93 | 95.48 | 127.5 | 13.53 | 869.55 | 33.44 | 30.65 |
| 19Q4 (4) | 0.14 | 0.0 | 0.0 | 1.77 | 70.19 | 0.0 | 642.27 | -3.27 | 0.0 | 51.36 | -41.36 | 0.0 | 41.97 | -42.08 | 0.0 | 651.66 | -4.05 | 0.0 |
| 19Q3 (3) | 0.14 | 0.0 | 0.0 | 1.04 | -0.95 | 0.0 | 664.01 | 1.87 | 0.0 | 87.59 | 1.35 | 0.0 | 72.46 | 0.99 | 0.0 | 679.15 | 1.9 | 0.0 |
| 19Q2 (2) | 0.14 | 0.0 | 0.0 | 1.05 | 17.98 | 0.0 | 651.84 | 0.72 | 0.0 | 86.42 | -15.67 | 0.0 | 71.75 | -14.68 | 0.0 | 666.51 | 0.14 | 0.0 |
| 19Q1 (1) | 0.14 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 647.17 | 0.0 | 0.0 | 102.48 | 0.0 | 0.0 | 84.10 | 0.0 | 0.0 | 665.55 | 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) | 0.36 | -2.7 | 4.67 | -4.3 | 1020.98 | 3.42 | 78.15 | 4.45 | 33.16 | -10.67 | 1065.97 | 4.01 |
| 2022 (9) | 0.37 | -15.91 | 4.88 | 0.41 | 987.19 | 18.75 | 74.82 | -0.29 | 37.12 | -3.93 | 1024.90 | 18.12 |
| 2021 (8) | 0.44 | -12.0 | 4.86 | 8.48 | 831.32 | 14.2 | 75.04 | -7.93 | 38.64 | -32.57 | 867.71 | 15.37 |
| 2020 (7) | 0.50 | -7.41 | 4.48 | -5.08 | 727.94 | 7.82 | 81.50 | 5.28 | 57.30 | -9.76 | 752.13 | 9.15 |
| 2019 (6) | 0.54 | -19.4 | 4.72 | 0.43 | 675.15 | 23.27 | 77.41 | -0.31 | 63.50 | -16.61 | 689.06 | 25.47 |
| 2018 (5) | 0.67 | -27.17 | 4.70 | -37.5 | 547.70 | 38.19 | 77.65 | 60.07 | 76.15 | 10.22 | 549.20 | 46.16 |
| 2017 (4) | 0.92 | -30.3 | 7.52 | -31.32 | 396.35 | 43.84 | 48.51 | 45.5 | 69.09 | 41.81 | 375.76 | 44.43 |
| 2016 (3) | 1.32 | -22.81 | 10.95 | 4.39 | 275.55 | 29.13 | 33.34 | -4.2 | 48.72 | 29.16 | 260.17 | 23.61 |
| 2015 (2) | 1.71 | -16.18 | 10.49 | 8.82 | 213.39 | 18.99 | 34.80 | -8.11 | 37.72 | 6.37 | 210.48 | 15.81 |
| 2014 (1) | 2.04 | 6.81 | 9.64 | 31.69 | 179.34 | -6.05 | 37.87 | -24.08 | 35.46 | -15.21 | 181.75 | -8.65 |
