- 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) | 1.62 | 10.2 | 16.55 | 1.67 | 35.77 | 77.66 | 56.32 | -9.01 | -14.09 | 54.41 | -26.16 | -43.98 | 57.20 | -0.87 | -22.85 | 53.53 | -31.27 | -39.54 |
| 23Q1 (19) | 1.47 | -2.65 | -4.55 | 1.23 | 35.16 | 4.24 | 61.90 | 2.57 | 4.58 | 73.69 | -26.09 | -4.56 | 57.70 | 27.88 | -26.74 | 77.88 | -32.24 | 35.11 |
| 22Q4 (18) | 1.51 | 36.04 | 4.86 | 0.91 | 46.77 | -32.09 | 60.35 | -26.65 | -4.31 | 99.70 | -31.74 | 46.9 | 45.12 | -38.59 | -42.4 | 114.93 | -25.79 | 118.46 |
| 22Q3 (17) | 1.11 | -20.14 | -29.75 | 0.62 | -34.04 | -61.25 | 82.28 | 25.5 | 43.02 | 146.06 | 50.39 | 156.11 | 73.47 | -0.9 | 14.19 | 154.88 | 74.93 | 208.4 |
| 22Q2 (16) | 1.39 | -9.74 | -23.63 | 0.94 | -20.34 | -43.03 | 65.56 | 10.76 | 31.02 | 97.12 | 25.79 | 76.26 | 74.14 | -5.87 | 16.32 | 88.54 | 53.61 | 113.86 |
| 22Q1 (15) | 1.54 | 6.94 | -13.97 | 1.18 | -11.94 | -28.92 | 59.19 | -6.15 | 16.33 | 77.21 | 13.76 | 41.23 | 78.76 | 0.54 | 22.66 | 57.64 | 9.56 | 39.4 |
| 21Q4 (14) | 1.44 | -8.86 | -7.69 | 1.34 | -16.25 | -23.86 | 63.07 | 9.63 | 8.37 | 67.87 | 19.01 | 31.1 | 78.34 | 21.76 | 30.48 | 52.61 | 4.76 | 5.39 |
| 21Q3 (13) | 1.58 | -13.19 | 1.94 | 1.60 | -3.03 | -4.76 | 57.53 | 14.97 | -2.03 | 57.03 | 3.5 | 5.51 | 64.34 | 0.94 | 17.26 | 50.22 | 21.3 | -13.26 |
| 21Q2 (12) | 1.82 | 1.68 | 31.88 | 1.65 | -0.6 | 22.22 | 50.04 | -1.65 | -23.89 | 55.10 | 0.79 | -17.97 | 63.74 | -0.73 | -2.91 | 41.40 | 0.12 | -38.46 |
| 21Q1 (11) | 1.79 | 14.74 | 44.35 | 1.66 | -5.68 | 10.67 | 50.88 | -12.58 | -30.52 | 54.67 | 5.6 | -10.11 | 64.21 | 6.95 | -5.28 | 41.35 | -17.17 | -37.58 |
| 20Q4 (10) | 1.56 | 0.65 | 28.93 | 1.76 | 4.76 | 1.73 | 58.20 | -0.89 | -22.48 | 51.77 | -4.22 | -1.47 | 60.04 | 9.42 | -16.62 | 49.92 | -13.78 | -10.23 |
| 20Q3 (9) | 1.55 | 12.32 | 32.48 | 1.68 | 24.44 | 5.0 | 58.72 | -10.69 | -24.57 | 54.05 | -19.53 | -4.74 | 54.87 | -16.42 | -33.97 | 57.90 | -13.93 | 12.45 |
| 20Q2 (8) | 1.38 | 11.29 | 18.97 | 1.35 | -10.0 | -8.16 | 65.75 | -10.21 | -16.19 | 67.17 | 10.44 | 8.78 | 65.65 | -3.16 | -21.39 | 67.27 | 1.54 | 18.66 |
| 20Q1 (7) | 1.24 | 2.48 | 11.71 | 1.50 | -13.29 | 7.14 | 73.23 | -2.46 | -10.31 | 60.82 | 15.76 | -6.67 | 67.79 | -5.86 | -23.98 | 66.25 | 19.13 | 14.94 |
| 19Q4 (6) | 1.21 | 3.42 | 3.42 | 1.73 | 8.12 | 10.9 | 75.08 | -3.56 | -3.85 | 52.54 | -7.4 | -9.99 | 72.01 | -13.35 | -20.7 | 55.61 | 8.0 | 21.84 |
| 19Q3 (5) | 1.17 | 0.86 | -8.59 | 1.60 | 8.84 | -11.6 | 77.85 | -0.76 | 9.36 | 56.74 | -8.11 | 12.56 | 83.10 | -0.49 | 0.73 | 51.49 | -9.17 | 31.69 |
| 19Q2 (4) | 1.16 | 4.5 | 0.0 | 1.47 | 5.0 | 0.0 | 78.45 | -3.92 | 0.0 | 61.75 | -5.25 | 0.0 | 83.51 | -6.35 | 0.0 | 56.69 | -1.65 | 0.0 |
| 19Q1 (3) | 1.11 | -5.13 | 0.0 | 1.40 | -10.26 | 0.0 | 81.65 | 4.56 | 0.0 | 65.17 | 11.65 | 0.0 | 89.17 | -1.81 | 0.0 | 57.64 | 26.29 | 0.0 |
| 18Q4 (2) | 1.17 | -8.59 | 0.0 | 1.56 | -13.81 | 0.0 | 78.09 | 9.69 | 0.0 | 58.37 | 15.79 | 0.0 | 90.81 | 10.07 | 0.0 | 45.64 | 16.73 | 0.0 |
| 18Q3 (1) | 1.28 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 71.19 | 0.0 | 0.0 | 50.41 | 0.0 | 0.0 | 82.50 | 0.0 | 0.0 | 39.10 | 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) | 5.59 | -23.74 | 4.50 | -25.99 | 65.29 | 31.08 | 81.07 | 35.14 | 76.60 | 6.85 | 69.75 | 83.02 |
| 2021 (9) | 7.33 | 22.37 | 6.08 | -15.67 | 49.81 | -18.32 | 59.99 | 18.53 | 71.69 | 17.22 | 38.11 | -24.41 |
| 2020 (8) | 5.99 | 23.25 | 7.21 | 8.91 | 60.98 | -18.88 | 50.61 | -8.15 | 61.16 | -18.18 | 50.42 | -9.17 |
| 2019 (7) | 4.86 | 7.05 | 6.62 | 4.75 | 75.17 | -6.5 | 55.10 | -4.56 | 74.75 | -7.03 | 55.51 | -3.85 |
| 2018 (6) | 4.54 | 4.13 | 6.32 | -8.54 | 80.40 | -4.05 | 57.73 | 9.28 | 80.40 | 8.74 | 57.73 | -7.9 |
| 2017 (5) | 4.36 | 2.59 | 6.91 | -5.86 | 83.79 | -2.4 | 52.83 | 6.26 | 73.94 | 5.75 | 62.68 | -4.52 |
| 2016 (4) | 4.25 | 4.17 | 7.34 | 4.71 | 85.85 | -4.08 | 49.72 | -4.44 | 69.92 | 12.34 | 65.65 | -17.21 |
| 2015 (3) | 4.08 | -6.21 | 7.01 | -4.63 | 89.50 | 6.57 | 52.03 | 4.79 | 62.24 | 9.77 | 79.30 | 3.09 |
| 2014 (2) | 4.35 | 14.17 | 7.35 | 0.82 | 83.98 | -12.27 | 49.65 | -0.9 | 56.70 | -9.81 | 76.92 | -7.28 |
| 2013 (1) | 3.81 | 0 | 7.29 | 0 | 95.73 | 0 | 50.10 | 0 | 62.87 | 0 | 82.96 | 0 |
