- 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) | 1.83 | -12.44 | -24.38 | 1.08 | 9.09 | 96.36 | 49.63 | 13.93 | 31.96 | 84.24 | -8.59 | -49.3 | 70.80 | 3.15 | -14.76 | 63.06 | -5.99 | -47.76 |
| 23Q3 (19) | 2.09 | 0.48 | -9.91 | 0.99 | 22.22 | 65.0 | 43.56 | -0.46 | 10.9 | 92.16 | -18.11 | -39.35 | 68.64 | 13.23 | -27.91 | 67.08 | -29.89 | -30.13 |
| 23Q2 (18) | 2.08 | -9.17 | -16.47 | 0.81 | 19.12 | -3.57 | 43.76 | 10.31 | 19.56 | 112.54 | -16.18 | 3.6 | 60.62 | 11.05 | -31.02 | 95.68 | -19.83 | 66.84 |
| 23Q1 (17) | 2.29 | -5.37 | -22.37 | 0.68 | 23.64 | -36.45 | 39.67 | 5.48 | 28.38 | 134.27 | -19.2 | 57.39 | 54.59 | -34.28 | -38.64 | 119.35 | -1.13 | 338.14 |
| 22Q4 (16) | 2.42 | 4.31 | -21.17 | 0.55 | -8.33 | -50.45 | 37.61 | -4.25 | 26.72 | 166.17 | 9.35 | 102.05 | 83.06 | -12.77 | -6.36 | 120.72 | 25.74 | 419.67 |
| 22Q3 (15) | 2.32 | -6.83 | -17.73 | 0.60 | -28.57 | -50.0 | 39.28 | 7.32 | 21.84 | 151.96 | 39.89 | 100.16 | 95.22 | 8.35 | 6.13 | 96.01 | 67.41 | 420.94 |
| 22Q2 (14) | 2.49 | -15.59 | -1.58 | 0.84 | -21.5 | -30.0 | 36.60 | 18.45 | 1.58 | 108.63 | 27.34 | 42.92 | 87.88 | -1.21 | -18.97 | 57.35 | 110.54 | 1501.96 |
| 22Q1 (13) | 2.95 | -3.91 | 19.43 | 1.07 | -3.6 | -23.02 | 30.90 | 4.11 | -16.12 | 85.31 | 3.73 | 30.07 | 88.96 | 0.29 | -8.97 | 27.24 | 17.26 | 479.57 |
| 21Q4 (12) | 3.07 | 8.87 | 69.61 | 1.11 | -7.5 | -13.28 | 29.68 | -7.94 | -40.98 | 82.24 | 8.32 | 15.31 | 88.70 | -1.14 | -17.57 | 23.23 | 26.04 | 65.81 |
| 21Q3 (11) | 2.82 | 11.46 | 60.23 | 1.20 | 0.0 | 1.69 | 32.24 | -10.52 | -37.81 | 75.92 | -0.12 | -1.47 | 89.72 | -17.28 | -29.65 | 18.43 | 414.8 | 1275.37 |
| 21Q2 (10) | 2.53 | 2.43 | 64.29 | 1.20 | -13.67 | 11.11 | 36.03 | -2.2 | -39.17 | 76.01 | 15.89 | -9.59 | 108.46 | 10.98 | -23.59 | 3.58 | -23.83 | 163.24 |
| 21Q1 (9) | 2.47 | 36.46 | 70.34 | 1.39 | 8.59 | 36.27 | 36.84 | -26.74 | -41.32 | 65.59 | -8.03 | -26.62 | 97.73 | -9.17 | -36.43 | 4.70 | -66.45 | 401.28 |
| 20Q4 (8) | 1.81 | 2.84 | 30.22 | 1.28 | 8.47 | 24.27 | 50.29 | -2.99 | -22.93 | 71.32 | -7.44 | -19.66 | 107.60 | -15.63 | -23.58 | 14.01 | 945.52 | 5.9 |
| 20Q3 (7) | 1.76 | 14.29 | 11.39 | 1.18 | 9.26 | 4.42 | 51.84 | -12.48 | -9.75 | 77.05 | -8.35 | -3.96 | 127.54 | -10.15 | 2.86 | 1.34 | -1.47 | -90.2 |
| 20Q2 (6) | 1.54 | 6.21 | 0.0 | 1.08 | 5.88 | 16.13 | 59.23 | -5.65 | -0.05 | 84.07 | -5.95 | -14.28 | 141.94 | -7.67 | -4.98 | 1.36 | 187.18 | -82.89 |
| 20Q1 (5) | 1.45 | 4.32 | 6.62 | 1.02 | -0.97 | 25.93 | 62.78 | -3.79 | -5.92 | 89.39 | 0.7 | -20.09 | 153.73 | 9.18 | -0.73 | -1.56 | -111.79 | -106.57 |
| 19Q4 (4) | 1.39 | -12.03 | 0.0 | 1.03 | -8.85 | 0.0 | 65.25 | 13.6 | 0.0 | 88.77 | 10.64 | 0.0 | 140.80 | 13.56 | 0.0 | 13.23 | -3.29 | 0.0 |
| 19Q3 (3) | 1.58 | 2.6 | 0.0 | 1.13 | 21.51 | 0.0 | 57.44 | -3.07 | 0.0 | 80.23 | -18.19 | 0.0 | 123.99 | -17.0 | 0.0 | 13.68 | 72.08 | 0.0 |
| 19Q2 (2) | 1.54 | 13.24 | 0.0 | 0.93 | 14.81 | 0.0 | 59.26 | -11.19 | 0.0 | 98.07 | -12.34 | 0.0 | 149.38 | -3.54 | 0.0 | 7.95 | -66.51 | 0.0 |
| 19Q1 (1) | 1.36 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 66.73 | 0.0 | 0.0 | 111.87 | 0.0 | 0.0 | 154.86 | 0.0 | 0.0 | 23.74 | 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) | 8.21 | -27.98 | 3.17 | 2.92 | 44.43 | 38.76 | 115.23 | -2.62 | 58.33 | -14.52 | 101.33 | 23.39 |
| 2022 (9) | 11.40 | 14.92 | 3.08 | -29.84 | 32.02 | -12.97 | 118.33 | 42.22 | 68.24 | -25.92 | 82.12 | 194.76 |
| 2021 (8) | 9.92 | 39.72 | 4.39 | -13.92 | 36.79 | -28.47 | 83.20 | 16.28 | 92.12 | -15.3 | 27.86 | 95.92 |
| 2020 (7) | 7.10 | 16.39 | 5.10 | 25.31 | 51.43 | -14.1 | 71.55 | -20.14 | 108.76 | -20.97 | 14.22 | 20.1 |
| 2019 (6) | 6.10 | -1.45 | 4.07 | -8.74 | 59.87 | 1.58 | 89.59 | 9.59 | 137.61 | 28.22 | 11.84 | -64.52 |
| 2018 (5) | 6.19 | 0.0 | 4.46 | -11.86 | 58.94 | -0.08 | 81.75 | 13.4 | 107.32 | 58.27 | 33.37 | -47.27 |
| 2017 (4) | 6.19 | -11.7 | 5.06 | -0.59 | 58.99 | 13.25 | 72.09 | 0.59 | 67.81 | 49.69 | 63.28 | -19.35 |
| 2016 (3) | 7.01 | -23.56 | 5.09 | -1.17 | 52.09 | 30.85 | 71.67 | 1.19 | 45.30 | 9.61 | 78.46 | 13.22 |
| 2015 (2) | 9.17 | 9.69 | 5.15 | -5.68 | 39.81 | -8.78 | 70.83 | 5.99 | 41.33 | -10.02 | 69.30 | 7.38 |
| 2014 (1) | 8.36 | 18.75 | 5.46 | -12.08 | 43.64 | -15.85 | 66.83 | 13.73 | 45.93 | -11.86 | 64.54 | 10.32 |
