- 應收帳款周轉率和存貨周轉率如果一路下滑, 就要當心了!
- 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
- 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
| 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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q2 (20) | 2.12 | 39.47 | 29.27 | 0.75 | 53.06 | -8.54 | 42.84 | -28.34 | -22.66 | 121.05 | -34.21 | 9.51 | 60.10 | -15.02 | -28.99 | 103.79 | -40.02 | 27.68 |
| 23Q1 (19) | 1.52 | -18.28 | -4.4 | 0.49 | -15.52 | -52.43 | 59.78 | 22.2 | 4.66 | 184.00 | 17.8 | 108.05 | 70.72 | 11.85 | -8.7 | 173.05 | 21.97 | 154.11 |
| 22Q4 (18) | 1.86 | 21.57 | 24.83 | 0.58 | 5.45 | -54.69 | 48.92 | -17.53 | -19.82 | 156.20 | -6.43 | 120.22 | 63.23 | -32.13 | -1.08 | 141.88 | 6.61 | 108.62 |
| 22Q3 (17) | 1.53 | -6.71 | -6.13 | 0.55 | -32.93 | -58.02 | 59.32 | 7.1 | 6.46 | 166.94 | 51.02 | 140.55 | 93.17 | 10.08 | 52.19 | 133.08 | 63.71 | 108.26 |
| 22Q2 (16) | 1.64 | 3.14 | 8.61 | 0.82 | -20.39 | -33.87 | 55.39 | -3.03 | -8.11 | 110.54 | 24.99 | 50.17 | 84.64 | 9.27 | 25.04 | 81.29 | 19.37 | 22.79 |
| 22Q1 (15) | 1.59 | 6.71 | -3.64 | 1.03 | -19.53 | -22.56 | 57.12 | -6.38 | 3.33 | 88.44 | 24.69 | 29.3 | 77.46 | 21.18 | 23.05 | 68.10 | 0.13 | 12.15 |
| 21Q4 (14) | 1.49 | -8.59 | -16.29 | 1.28 | -2.29 | 11.3 | 61.01 | 9.49 | 19.63 | 70.93 | 2.2 | -10.43 | 63.92 | 4.41 | 6.98 | 68.01 | 6.43 | -3.45 |
| 21Q3 (13) | 1.63 | 7.95 | 2.52 | 1.31 | 5.65 | 40.86 | 55.72 | -7.56 | -2.6 | 69.40 | -5.72 | -28.93 | 61.22 | -9.56 | -5.26 | 63.90 | -3.47 | -29.2 |
| 21Q2 (12) | 1.51 | -8.48 | 12.69 | 1.24 | -6.77 | 42.53 | 60.28 | 9.04 | -10.93 | 73.61 | 7.62 | -30.0 | 67.69 | 7.53 | -10.71 | 66.20 | 9.03 | -31.76 |
| 21Q1 (11) | 1.65 | -7.3 | 23.13 | 1.33 | 15.65 | 19.82 | 55.28 | 8.39 | -18.78 | 68.40 | -13.63 | -16.46 | 62.95 | 5.36 | -9.68 | 60.72 | -13.8 | -24.33 |
| 20Q4 (10) | 1.78 | 11.95 | 28.99 | 1.15 | 23.66 | -8.73 | 51.00 | -10.85 | -22.46 | 79.19 | -18.9 | 9.97 | 59.75 | -7.54 | 6.03 | 70.44 | -21.95 | -13.5 |
| 20Q3 (9) | 1.59 | 18.66 | 14.39 | 0.93 | 6.9 | -9.71 | 57.21 | -15.47 | -12.46 | 97.65 | -7.13 | 10.23 | 64.62 | -14.76 | 14.45 | 90.25 | -6.97 | -7.42 |
| 20Q2 (8) | 1.34 | 0.0 | -16.77 | 0.87 | -21.62 | -1.14 | 67.68 | -0.56 | 19.45 | 105.15 | 28.42 | 2.07 | 75.81 | 8.77 | 31.71 | 97.01 | 20.9 | -5.01 |
| 20Q1 (7) | 1.34 | -2.9 | -14.65 | 1.11 | -11.9 | 63.24 | 68.06 | 3.48 | 17.2 | 81.88 | 13.71 | -38.72 | 69.70 | 23.69 | -7.07 | 80.24 | -1.46 | -31.23 |
| 19Q4 (6) | 1.38 | -0.72 | -25.0 | 1.26 | 22.33 | 50.0 | 65.77 | 0.64 | 32.63 | 72.01 | -18.72 | -33.62 | 56.35 | -0.19 | -15.74 | 81.43 | -16.46 | -10.7 |
| 19Q3 (5) | 1.39 | -13.66 | 0.0 | 1.03 | 17.05 | 24.1 | 65.35 | 15.34 | 0.15 | 88.59 | -14.01 | -18.97 | 56.46 | -1.91 | -24.88 | 97.48 | -4.55 | -1.96 |
| 19Q2 (4) | 1.61 | 2.55 | 0.0 | 0.88 | 29.41 | 0.0 | 56.66 | -2.43 | 0.0 | 103.02 | -22.89 | 0.0 | 57.56 | -23.25 | 0.0 | 102.13 | -12.47 | 0.0 |
| 19Q1 (3) | 1.57 | -14.67 | 0.0 | 0.68 | -19.05 | 0.0 | 58.07 | 17.1 | 0.0 | 133.61 | 23.17 | 0.0 | 75.00 | 12.14 | 0.0 | 116.68 | 27.95 | 0.0 |
| 18Q4 (2) | 1.84 | 32.37 | 0.0 | 0.84 | 1.2 | 0.0 | 49.59 | -24.0 | 0.0 | 108.48 | -0.78 | 0.0 | 66.88 | -11.02 | 0.0 | 91.19 | -8.29 | 0.0 |
| 18Q3 (1) | 1.39 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 65.25 | 0.0 | 0.0 | 109.33 | 0.0 | 0.0 | 75.16 | 0.0 | 0.0 | 99.43 | 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 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 (10) | 5.94 | -13.66 | 3.36 | -36.6 | 61.41 | 15.78 | 108.69 | 57.91 | 66.09 | 9.64 | 104.01 | 68.87 |
| 2021 (9) | 6.88 | 27.17 | 5.30 | 21.56 | 53.04 | -21.4 | 68.83 | -17.82 | 60.28 | -18.6 | 61.59 | -20.2 |
| 2020 (8) | 5.41 | -15.86 | 4.36 | 2.83 | 67.48 | 18.82 | 83.76 | -2.63 | 74.05 | 13.23 | 77.18 | -0.31 |
| 2019 (7) | 6.43 | 17.55 | 4.24 | 14.59 | 56.79 | -14.83 | 86.02 | -12.85 | 65.40 | -1.77 | 77.42 | -21.64 |
| 2018 (6) | 5.47 | -7.6 | 3.70 | -7.96 | 66.68 | 8.12 | 98.70 | 8.63 | 66.58 | 15.27 | 98.80 | 4.25 |
| 2017 (5) | 5.92 | -0.67 | 4.02 | 8.06 | 61.67 | 0.62 | 90.86 | -7.43 | 57.76 | -3.81 | 94.77 | -4.64 |
| 2016 (4) | 5.96 | 7.78 | 3.72 | -10.14 | 61.29 | -7.15 | 98.15 | 11.45 | 60.05 | -4.89 | 99.38 | 9.29 |
| 2015 (3) | 5.53 | -15.96 | 4.14 | -1.9 | 66.01 | 18.94 | 88.07 | 1.91 | 63.14 | 6.12 | 90.93 | 10.34 |
| 2014 (2) | 6.58 | -8.86 | 4.22 | -14.4 | 55.50 | 9.81 | 86.42 | 16.72 | 59.50 | 39.74 | 82.41 | 0.5 |
| 2013 (1) | 7.22 | 0 | 4.93 | 0 | 50.54 | 0 | 74.04 | 0 | 42.58 | 0 | 82.00 | 0 |
